中国投融资年报 2023/2024

ANNUALREPORT 年报 2023/24 中国投融资集团有限公司 ChinaInvestmentandFinanceGroupLimited (IncorporatedintheCaymanIslandswithlimitedliability)(于开曼群岛注册成立之有限公司) (StockCode股份代号:1226) 2023/24 AnnualReport 01 年报 CONTENTS目录 Pages 页次 CORPORATEINFORMATION2 公司资料 STATEMENTFROMTHEMANAGEMENT4 管理层报告书 BIOGRAPHICALDETAILSOFDIRECTORS18 董事简介 DIRECTORS’REPORT20 董事会报告 CORPORATEGOVERNANCEREPORT31 企业管治报告 ENVIRONMENTAL,SOCIALANDGOVERNANCEREPORT49 环境、社会及管治报告 INDEPENDENTAUDITOR’SREPORT84 独立核数师报告 CONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME90 综合损益及其他全面收益表 CONSOLIDATEDSTATEMENTOFFINANCIALPOSITION91 综合财务状况表 CONSOLIDATEDSTATEMENTOFCHANGESINEQUITY93 综合权益变动表 CONSOLIDATEDSTATEMENTOFCASHFLOWS95 综合现金流量表 NOTESTOTHECONSOLIDATEDFINANCIALSTATEMENTS97 综合财务报表附注 FIVEYEARSFINANCIALSUMMARY168 五年财务摘要 02 ChinaInvestmentandFinanceGroupLimited 中国投融资集团有限公司 CORPORATEINFORMATION 公司资料 STOCKCODE 1226 BOARDOFDIRECTORS ExecutiveDirector Mr.CHANCheongYee Non-ExecutiveDirectors Mr.WUQi Mr.FONGOnShek IndependentNon-ExecutiveDirectors Mr.LUKSimonMs.LIUXiaoyinMr.HONLeung AUDITCOMMITTEE Mr.HONLeung(Chairman) Mr.LUKSimonMs.LIUXiaoyin NOMINATIONCOMMITTEE Ms.LIUXiaoyin(Chairman) Mr.HONLeungMr.LUKSimon REMUNERATIONCOMMITTEE Ms.LIUXiaoyin(Chairman) Mr.LUKSimonMr.HONLeung REGISTEREDOFFICE CricketSquareHutchinsDrive P.O.Box2681 GrandCaymanKY1-1111 股份代号 1226 董事会 执行董事 陈昌义先生 非执行董事 吴祺先生方安石先生 独立非执行董事 陆东全先生刘晓茵女士韩亮先生 审核委员会 韩亮先生（主席）陆东全先生 刘晓茵女士 提名委员会 刘晓茵女士（主席）韩亮先生 陆东全先生 薪酬委员会 刘晓茵女士（主席）陆东全先生 韩亮先生 注册办事处 CricketSquareHutchinsDrive P.O.Box2681 GrandCaymanKY1-1111 CORPORATEINFORMATION 公司资料 2023/24 AnnualReport 03 年报 PRINCIPALPLACEOFBUSINESS INHONGKONG Room1104,CrawfordHouse70Queen’sRoadCentralHongKong AUDITORS ElitePartnersCPALimitedLevel23,YFLifeTower 33LockhartRoadWanChai,HongKong SHAREREGISTRARSAND TRANSFEROFFICEINHONGKONG UnionRegistrarsLimitedSuites3301-04,33/F TwoChinachemExchangeSquare338King’sRoad NorthPoint,HongKong PRINCIPALBANKERS BankofChina(HongKong)LimitedIndustrialandCommercialBankofChina (Asia)Limited ChongHingBankLimited INVESTMENTMANAGER EvergrandeSecurities(HongKong)LimitedRoom2004-6,20/F.,YFLifeCentre 38GloucesterRoad,Wanchai,HongKong COMPANYSECRETARY Mr.CHANKaYin AUTHORISEDREPRESENTATIVES Mr.CHANCheongYeeMr.CHANKaYin WEBSITE http://www.chnif.com.hk 香港主要营业地点 香港 皇后大道中70号卡佛大厦1104室 核数师 开元信德会计师事务所有限公司香港湾仔 骆克道33号 万通保险大厦23楼 香港股份过户登记处 联合证券登记有限公司香港北角 英皇道338号 华懋交易广场2期 33楼3301-04室 主要往来银行 中国银行（香港）有限公司 中国工商银行（亚洲）有限公司创兴银行有限公司 投资经理 恒大证券（香港）有限公司香港 湾仔告士打道38号 万通保险中心20楼2004-6室 公司秘书 陈家贤先生 授权代表 陈昌义先生陈家贤先生 网站 http://www.chnif.com.hk 04 ChinaInvestmentandFinanceGroupLimited 中国投融资集团有限公司 STATEMENTFROMTHEMANAGEMENT 管理层报告书 Theboard(the“Board”)ofdirectors(the“Directors”)ofChinaInvestmentandFinanceGroupLimited(the“Company”)anditssubsidiaries(collectively,the“Group”)ispleasedtoannouncetheauditedconsolidatedresultsoftheGroupfortheyearended31March2024. MANAGEMENTDISCUSSIONANDANALYSIS FinancialResults Duringtheyearended31March2024(the“Year”),theGrouprecordedgrossproceedsfromdisposalofsecuritiesofapproximatelyHK$29.8million,representingadecreaseofapproximately83.2%,ascomparedtotheamountofapproximatelyHK$177.7millionforthelastyear.TheGrouprecordedinrevenueofapproximatelyHK$5.3million,representinganincreaseofapproximately48.1%ascomparedtotheamountofapproximatelyHK$3.6millionforthelastyear.TheCompanyrecordedlossattributabletotheownersoftheCompanyfortheyearamountedtoapproximatelyHK$37.8million(2023:approximatelyHK$41.2million).TheauditedconsolidatednetassetsoftheGroupasat31March2024amountedtoapproximatelyHK$158.9million(2023:approximatelyHK$196.6million).ThenetassetpershareoftheGroupwasamountedtoapproximatelyHK$0.39(2023:approximatelyHK$0.48).ThedecreaseinnetassetvaluepershareoftheCompanyovertheyearwasprincipallyresultedfromthenetlossattributabletotheshareholdersoftheCompanyfortheYearofapproximatelyHK$37.8million. TheGroup’snetlossdecreasedfromapproximatelyHK$41.2millionfortheyearended31March2023toapproximatelyHK$37.8millionfortheYear.SuchchangeismainlyattributabletotheneteffectoftheincreaseininterestincomefromapproximatelyHK$3.5millionforlastyeartoapproximatelyHK$5.1millionfortheYear,thechangeinperformanceoftheGroup’slistedinvestmentsandtheexpectedcreditlossassessment.TheGrouprecordednetlossonlistedinvestmentsofapproximatelyHK$30.7millioninthelastyear,whilenetlossonlistedinvestmentsofapproximatelyHK$32.2millionwasrecordedintheYear.Inrelationtotheexpectedcreditlossassessment,theGrouprecordedimpairmentlossofapproximatelyHK$2.7millionduringtheYearwhilethecorrespondingamountrecordedinthelastyearwasapproximatelyHK$1.2million.ThedecreaseinadministrativeexpensesfromapproximatelyHK$9.9millioninlastyeartoapproximatelyHK$7.1millionintheYearandtheunrealisedlossonunlistedinvestmentsdecreasedfromapproximatelyHK$2.4millionforlastyeartoHK$0.3millionfortheYearalsoledtothedecreaseinoverallnetlossoftheGroupfortheYear. 中国投融资集团有限公司（“本公司”）及其附属公司 （统称“本集团”）董事（“董事”）会（“董事会”）欣然公布本集团于截至二零二四年三月三十一日止年度之经审核综合业绩。 管理层讨论及分析 财务业绩 截至二零二四年三月三十一日止年度（“本年度”），本集团录得出售证券所得款项总额约29,800,000港元，较去年约177,700,000港元减少约83.2%。本集团录得收益约5,300,000港元，较去