新世纪集团2024 中期报告

2024 INTERIMREPORT 中期报告 中期简明综合财务状况表 InterimCondensedConsolidatedStatementofChangesinEquity32 中期简明综合权益变动表 InterimCondensedConsolidatedStatementofCashFlows34 中期简明综合现金流量表 NotestoInterimCondensedConsolidatedFinancialStatements36 中期简明综合财务报表附注 Contents CorporateInformation2 公司资料 ManagementDiscussionandAnalysis4 管理层讨论与分析 CorporateGovernanceandOtherInformation19 企业管治及其他资料 IndependentReviewReport25 独立审阅报告 InterimCondensedConsolidatedStatementofProfitorLoss27 中期简明综合损益表 InterimCondensedConsolidatedStatementofComprehensiveIncome29 中期简明综合全面收益表 InterimCondensedConsolidatedStatementofFinancialPosition30 目录 2 NewCenturyGroupHongKongLimited．新世纪集团香港有限公司 InterimReport2024中期报告 CORPORATEINFORMATION 公司资料 BOARDOFDIRECTORS ExecutiveDirectors Mr.NgWeeKeat(Chairman) Ms.SioIonKuan(DeputyChairman) Ms.NgSiewLang,Linda(ChiefOperatingOfficer) Ms.LilianNg Ms.ChenKaCheeMr.YuWaiManMs.HuangSiTeng IndependentNon-executiveDirectors Mr.CheungChunKwokMr.KwanKaiKin,KennethMr.HoYauMing Mr.WongSteveCheukHung AUDITCOMMITTEE Mr.CheungChunKwok(Chairman) Mr.KwanKaiKin,KennethMr.HoYauMing Mr.WongSteveCheukHung REMUNERATIONCOMMITTEE Mr.CheungChunKwok(Chairman) Mr.KwanKaiKin,KennethMr.HoYauMing Mr.WongSteveCheukHungMr.NgWeeKeat Ms.ChenKaChee NOMINATIONCOMMITTEE Mr.NgWeeKeat(Chairman) Ms.ChenKaCheeMr.CheungChunKwok Mr.KwanKaiKin,KennethMr.HoYauMing Mr.WongSteveCheukHung COMPANYSECRETARY Ms.NgSuetYi REGISTEREDOFFICE ClarendonHouse2ChurchStreet HamiltonHM11Bermuda 董事会 执行董事 黄伟杰先生（主席）萧润群女士（副主席） 黄琇兰女士（营运总裁）黄莉莲女士 陈格致女士余伟文先生黄诗婷女士 独立非执行董事 张镇国先生关启健先生何友明先生黄卓雄先生 审核委员会 张镇国先生（主席）关启健先生 何友明先生黄卓雄先生 薪酬委员会 张镇国先生（主席）关启健先生 何友明先生黄卓雄先生黄伟杰先生陈格致女士 提名委员会 黄伟杰先生（主席）陈格致女士 张镇国先生关启健先生何友明先生黄卓雄先生 公司秘书 吴雪仪女士 注册办事处ClarendonHouse2ChurchStreet HamiltonHM11Bermuda 3 NewCenturyGroupHongKongLimited．新世纪集团香港有限公司 InterimReport2024中期报告 CORPORATEINFORMATION 公司资料 HEADOFFICEANDPRINCIPALPLACEOFBUSINESS Unit3808,38thFloor WestTower,ShunTakCentre168-200ConnaughtRoadCentralHongKong PRINCIPALBANKERS StandardCharteredBank(HongKong)LimitedDBSBank(HongKong)Limited HangSengBankLimitedTheBankofEastAsia,Limited LEGALADVISOR ReedSmithRichardsButlerLLP17thFloor,OneIslandEastTaikooPlace 18WestlandsRoadQuarryBay HongKong AUDITOR Ernst&Young CertifiedPublicAccountants RegisteredPublicInterestEntityAuditor 27/F,OneTaikooPlace979King’sRoadQuarryBay HongKong PRINCIPALSHAREREGISTRARANDTRANSFEROFFICE MUFGFundServices(Bermuda)Limited4thFloorNorth CedarHouse41CedarAvenue HamiltonHM12Bermuda HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE TricorInvestorServicesLimited17/F,FarEastFinanceCentre16HarcourtRoad HongKong STOCKCODE 234 WEBSITE www.ncgrp.com.hk 总办事处及主要营业地点 香港 干诺道中168-200号信德中心西翼 38楼3808室 主要往来银行 渣打银行（香港）有限公司星展银行（香港）有限公司恒生银行有限公司 东亚银行有限公司 法律顾问 礼德齐伯礼律师行有限法律责任合伙香港 鲗鱼涌 华兰路18号太古坊 港岛东中心17楼 核数师 安永会计师事务所 执业会计师 注册公众利益实体核数师 香港鲗鱼涌 英皇道979号太古坊一座27楼 主要股份过户登记处 MUFGFundServices(Bermuda)Limited4thFloorNorth CedarHouse41CedarAvenue HamiltonHM12Bermuda 香港股份过户登记分处 卓佳证券登记有限公司香港 夏悫道16号 远东金融中心17楼 股份代号 234 网址 www.ncgrp.com.hk 4 NewCenturyGroupHongKongLimited．新世纪集团香港有限公司 InterimReport2024中期报告 MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论与分析 Ongoingunfavourableexternalfactors,includinghighinterestratesandgeopoliticaltensions,havecreatedconsiderableheadwindsforboththerealestatesectorandtheoveralleconomyinHongKong.TogetherwiththeincreasingtrendofHongKongresidentsshoppingintheGreaterBayArea,theweakeningretailsectorhasbeenfurtheraffected,leadingtomanyretailshopsclosedinthepastseveralmonths. Theseeconomicchallengesarealsoreflectedintheresidentialpropertymarket.SinceDecember2023anduptotheendofthereportingperiod,privatehomepricesinHongKong’sresidentialpropertymarkethavedropped7.5%,andtheyhavetumbled27.7%fromtheirpeakin2021.ThisdeclinemarksthelowestlevelforhomepricessinceAugust2016,underscoringpersistentweaknessinthesector.Theanticipatedbenefitsofinterestratecutshaveyettomaterialise,leavingthemarketstrugglingunderhighborrowingcostsandreducedbuyerconfidence.Furthermore,thesituationhasbeenexacerbatedbyasignificantincreaseinnegativeequitycases,whichsurgedby26.9%from32,073casesattheendofMarch2024toa21-yearhighof40,713casesattheendofSeptember2024. GiventhattheGroupisprincipallyengagedinmoneylending,propertyinvestmentandsecuritiestrading,theseadversemarketconditionshaveinevitablyimpacteditsperformance,resultinginashiftfromaprofittoalossattributabletoownersoftheCompanyduringthesixmonthsended30September2024(the“Period”).Specifically,therewasanincreaseinbothprovisionforimpairmentlossesonrepossessedassetsandprovisionforimpairmentlossesonloanandinterestreceivablesformortgageloans.Themortgageloanbusinessfaceddifficultiesasborrowersstruggledwithhighinterestratesanddecliningpropertyvalues,leadingtohigherdefaultratesandincreasedprovisionsforpotentiallosses.Additionally,fairvaluelosseswererecordedoninvestmentpropertiesduringthePeriod,contrastingwiththefairvaluegainsreportedinthesameperiodlastyear.ThisdeclineprimarilyreflectedsignificantdecreasesinpropertyvaluationsinHongKongwhiletherewasnofairvaluechangereportedforSingaporeinvestmentpropertiesduringthePeriod. 持续不利的外在因素，包括高利率