华荣能源2024 中期报告

CHINAHUARONGENERGYCOMPANYLIMITED 中国华荣能源股份有限公司 (IncorporatedintheCaymanIslandswithlimitedliability) (于开曼群岛注册成立的有限公司) StockCode股份代号:01101 2024 INTERIMREPORT 中期报告 CONTENTS 目录 MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论与分析2 CORPORATEGOVERNANCEANDOTHERINFORMATION 企业管治及其他资料17 DISCLOSUREOFINTERESTS 权益披露19 CONDENSEDCONSOLIDATEDINTERIMFINANCIALINFORMATION 简明综合中期财务资料 INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION 中期简明综合财务状况表22 INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME 中期简明综合全面收益表24 INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY 中期简明综合权益变动表26 INTERIMCONDENSEDCONSOLIDATEDCASHFLOWSTATEMENT 中期简明综合现金流量表28 NOTESTOTHECONDENSEDCONSOLIDATEDINTERIMFINANCIALINFORMATION 简明综合中期财务资料附注29 INFORMATIONFORSHAREHOLDERS 股东信息75 CORPORATEINFORMATION 公司资料76 MANAGEMENTDISCUSSIONAND ANALYSIS 管理层讨论与分析 MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论与分析 BUSINESSREVIEW Forthesixmonthsended30June2024(the“Period”),theGrouprecordedarevenueofRMB40.8million,comparedtotherevenueofRMB49.1millionforthesixmonthsended30June2023(the“ComparativePeriod”).TheGroupgeneratedagrossprofitofRMB16.3million(fortheComparativePeriod:RMB20.3million)fromtheoilexplorationbusinessandtheoilstoragebusiness. LossattributabletotheequityholdersoftheCompanywasRMB345.2millionforthePeriod,whilelossattributabletotheequityholdersoftheCompanywasRMB444.8millionfortheComparativePeriod.ThedecreaseoflossattributabletoequityholdersoftheCompanywasmainlydrivenbytherelativelymodestfluctuationsintheexchangerateoftheUSDandHongKongDollar.TheGrouprecordedanetforeignexchangelossofRMB118.0millionduringthePeriod,whichwasmainlycausedbytheappreciationofborrowingsdenominatedinUSDandHongKongdollar.ThisiscomparedwithaforeignexchangelossoftheGroupofRMB222.9millionfortheComparativePeriod. DisposalandRelevantGuarantees On9October2018,theCompanyenteredintoaconditionalsaleandpurchaseagreement(the“Agreement”),todisposeofthecoreassetsandliabilitiesofshipbuilding,offshoreengineering,engineeringmachineryandmarineenginebuildingsegments(the“ShipbuildingandEngineeringBusinesses”,togetherwiththeholdingcompanyoftheShipbuildingandEngineeringBusinessesreferredtoasthe“DisposalGroup”)withanindependentthirdparty,UniqueOrientLimited(the“Purchaser”)(the“Disposal”).TheDisposalconstitutedaverysubstantialdisposalfortheCompanyundertheRulesGoverningtheListingofSecuritiesonTheStockExchangeofHongKongLimited(the“ListingRules”).AnextraordinarygeneralmeetingoftheCompanywasheldon13December2018inwhichtheDisposalwasapprovedbytheshareholders. 业务回顾 截至二零二四年六月三十日止六个月（“本期间”），本集团录得收益人民币40.8百万 元，而截至二零二三年六月三十日止六个月（“可比期间”）录得收益人民币49.1百万元。本集团自石油勘探业务以及油储业务 产生毛利润人民币16.3百万元（于可比期间：人民币20.3百万元）。 于本期间，本公司权益持有人应占亏损为人民币345.2百万元，而于可比期间本公司权益持有人应占亏损为人民币444.8百万元。本公司权益持有人应占亏损减少主要由于美元及港元的汇率波动相对温和所致。本集团于本期间录得外汇亏损净额人民币118.0百万元，主要由于以美元及港元计值的借款出现升值所致。相较之下，本集团于可比期间则录得外汇亏损人民币222.9百万元。 出售事项及相关担保 于二零一八年十月九日，本公司已与独立第三方东唯有限公司（“买方”）订立有条件买卖协议（“协议”），以出售造船、海洋工程、工程机械及动力工程板块（“造船及工程业务”，连同造船及工程业务控股公司统称为“出售集团”）的核心资产及负债（“出售事项”）。根据香港联合交易所有限公司 证券上市规则（“上市规则”），出售事项构 成本公司非常重大的出售事项。本公司于二零一八年十二月十三日举行股东特别大会，其中出售事项已获股东批准。 3 INTERIMREPORT2024 中期报告2024 MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论与分析 TheCompanysignedthesecondsupplementalagreement(the“SecondSupplementalAgreement”)on3March2019regardingtheDisposal,pursuanttowhich(1)thetransferofsaleshareofAbleDiligentLimited,theholdingcompanyofDisposalGroup,tothePurchasershalltakeplaceonorbefore31March2020;(2)thePurchaseragreedtoprocurethereleaseordischargeoftherelevantguaranteesprovidedbytheCompanyinrespectofborrowingsowedbytheDisposalGroup(the“RelevantGuarantees”);and(3)thePurchaseragreedtoexecuteasharechargeoverthesaleshareinfavouroftheCompany. TheDisposalwascompletedon10March2019(the“DisposalDay”)whenthesaleshareofAbleDiligentLimited(the“SaleShare”)wastransferredtothePurchaser.AlltheassetsandliabilitiesassociatedtotheDisposal,exceptthefinancialguaranteecontractasmentionedhereafter,werederecognizedontheDisposalDay.TheCompanysignedthethird,fourth,fifthandsixthsupplementalagreementson29August2019,30October2019,25March2021and25March2022,respectively.Accordingtothelatestsupplementalagreements,thePurchaserwillprocurethedischargeorreleasetheRelevantGuaranteesandcompletetherelevantregistrationinduecourse. TheGroupandthePurchaserhavebeenworkingcloselytoprocurethereleaseordischargeofallremainingRelevantGuaranteesinfullanditwasagreedthatalldebtsowingbytheDisposalGroupwillbeassignedtothePurchaserwhentheRelevantGuaranteeshavebeenreleasedordischargedinfullandtherelevantregistrationhavebeencompleted. FromtheDisposalDaytill30June2024,financialguaranteesofapproximatelyRMB2,210,636,000hadbeendischarged,representing37.17%ofthetotalfinancialguaranteesasattheDisposalDay. 本公司于二零一九年三月三日就出售事项签订第二份补充协议（“第二份补充协议”），据此(1)出售集团之控股公司AbleDiligentLimited将于二零二零年三月三十一日或之前向买方转让销售股份；(2)买方同意促成免除或解除本公司就出售集团所欠借款提供的相关担保（“相关担保”）；及(3)买方同意以本公司为受益人就销售股份订立股份质押。 出售事项已于二零一九年三月十日（“出售日”）完成，而AbleDiligentLimited之销售股份（“销售股份”）已转让予买方。除下文所述之财务担保合约外，与出售事项有关的所有资产及负债均于出售日终止确认。本公司分别于二零一九年八月二十九日、二零一九年十月三十日、二零二一年三月二十五日及二零二二年三月二十五日订立第三份、第四份、第五份及第六份补充协议。根据最新补充协议，买方将促成解除或免除相关担保，并于适时完成相