国际商业结算中期报告 2024

目录 Contents CorporateInformation 2 公司资料 ReportonReviewofCondensedConsolidatedFinancialStatements 4 简明综合财务报表审阅报告 CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 6 简明综合损益及其他全面收益表 CondensedConsolidatedStatementofFinancialPosition 9 简明综合财务状况表 CondensedConsolidatedStatementofChangesinEquity 11 简明综合权益变动表 CondensedConsolidatedStatementofCashFlows 12 简明综合现金流量表 NotestotheCondensedConsolidatedFinancialStatements 14 简明综合财务报表附注 ManagementDiscussionandAnalysis 53 管理层讨论及分析 AdditionalInformation 75 其他资料 InterimReport2024二零二四年度中期报告1 公司资料 CorporateInformation BOARDOFDIRECTORS ExecutiveDirectors YuenLeongChanSiuTat Non-executiveDirector LiuYu IndependentNon-executiveDirectors YapYungChenLanranWongKinPing COMPANYSECRETARY WongLaiKiu AUDITOR CLPartnersCPALimitedCertifiedPublicAccountants RegisteredPublicInterestEntityAuditor AUDITCOMMITTEE YapYung(chairman) WongKinPingChenLanran REMUNERATIONCOMMITTEE WongKinPing(chairman) ChanSiuTatYapYungChenLanran NOMINATIONCOMMITTEE WongKinPing(chairman) ChanSiuTatYapYungChenLanran 董事会执行董事 袁亮陈少达 非执行董事 刘雨 独立非执行董事 叶勇陈岚冉王建平 公司秘书 黄丽娇 核数师 先机会计师行有限公司执业会计师 注册公众利益实体核数师 审核委员会 叶勇（主席）王建平 陈岚冉 薪酬委员会 王建平（主席）陈少达 叶勇陈岚冉 提名委员会 王建平（主席）陈少达 叶勇陈岚冉 2InternationalBusinessSettlementHoldingsLimited国际商业结算控股有限公司 公司资料 CorporateInformation REGISTEREDOFFICE ClarendonHouse2ChurchStreet HamiltonHM11Bermuda HEADOFFICEANDPRINCIPALPLACEOFBUSINESSINHONGKONG Unit3103,31/FSinoPlaza 255-257GloucesterRoadCausewayBay HongKong PRINCIPALSHAREREGISTRAR MUFGFundServices(Bermuda)Limited4thFloorNorth CedarHouse 41CedarAvenue HamiltonHM12Bermuda HONGKONGBRANCHSHAREREGISTRAR TricorSecretariesLimited17thFloor FarEastFinanceCentre16HarcourtRoadHongKong STOCKCODE 00147 COMPANYWEBSITE www.147hk.com 注册办事处 ClarendonHouse2ChurchStreet HamiltonHM11Bermuda 总办事处及香港主要营业地点 香港铜锣湾 告士打道255-257号信和广场 31楼3103室 主要股份过户登记处 MUFGFundServices(Bermuda)Limited4thFloorNorth CedarHouse 41CedarAvenue HamiltonHM12Bermuda 香港股份过户登记分处 卓佳秘书商务有限公司香港 夏悫道16号远东金融中心17楼 股份代号 00147 公司网址 www.147hk.com InterimReport2024二零二四年度中期报告3 简明综合财务报表审阅报告 ReportonReviewofCondensedConsolidatedFinancialStatements TOTHEBOARDOFDIRECTORSOFINTERNATIONALBUSINESSSETTLEMENTHOLDINGSLIMITED (IncorporatedinBermudawithlimitedliability) INTRODUCTION WehavereviewedthecondensedconsolidatedfinancialstatementsofInternationalBusinessSettlementHoldingsLimited(the“Company”)anditssubsidiaries(collectivelyreferredtoasthe“Group”)setoutonpages6to52,whichcomprisethecondensedconsolidatedstatementoffinancialpositionasof30September2024andtherelatedcondensedconsolidatedstatementofprofitorlossandothercomprehensiveincome,condensedconsolidatedstatementofchangesinequityandcondensedconsolidatedstatementofcashflowsforthesix-monthperiodthenended,andcertainexplanatorynotes.TheRulesGoverningtheListingofSecuritiesonTheStockExchangeofHongKongLimitedrequirethepreparationofareportoninterimfinancialinformationtobeincompliancewiththerelevantprovisionsthereofandHongKongAccountingStandard34“InterimFinancialReporting”(“HKAS34”)issuedbytheHongKongInstituteofCertifiedPublicAccountants.ThedirectorsoftheCompanyareresponsibleforthepreparationandpresentationofthesecondensedconsolidatedfinancialstatementsinaccordancewithHKAS34.Ourresponsibilityistoexpressaconclusiononthesecondensedconsolidatedfinancialstatementsbasedonourreview,andtoreportourconclusionsolelytoyou,asabody,inaccordancewithouragreedtermsofengagement,andfornootherpurpose.Wedonotassumeresponsibilitytowardsoracceptliabilitytoanyotherpersonforthecontentsofthisreport. 致国际商业结算控股有限公司董事会 （于百慕大注册成立之有限公司） 引言 本核数师已审阅载于第6至52页之国际商业结算控股有限公司（以下简称“贵公司”）及其附属公司（以下统称（“贵集团”）之简明综合财务报表，当中包括截至二零二四年九月三十日之简明综合财务状况表与截至该日止六个月期间之相关简明综合损益及其他全面收益表、简明综合权益变动表及简明综合现金流量表，以及若干说明附注。香港联合交易所有限公司证券上市规则规定，就中期财务资料编制之报告须符合当中有关条文及香港会计师公会颁布之香港会计准则第34号“中期财务报告”（“香港会计准则第34号”）。贵公司董事须对根据香港会计准则第34号编制及呈列的该等简明综合财务报表负责。本核数师之责任是根据本核数师之审阅对该等简明综合财务报表作出结论，并仅向阁下（作为整体）按照委聘之协定条款呈报我们之结论，除此之外本报告别无其他目的。本核数师不会就本报告之内容向任何其他人士负上或承担任何责任。 4InternationalBusinessSettlementHoldingsLimited国际商业结算控股有限公司 简明综合财务报表审阅报告 ReportonReviewofCondensedConsolidatedFinancialStatements SCOPEOFREVIEW WeconductedourreviewinaccordancewithHongKongStandardonReviewEngagements2410“ReviewofInterimFinancialInformationPerformedbytheIndependentAuditoroftheEntity”(“HKSRE2410”)issuedbytheHongKongInstituteofCertifiedPublicAccountants.Areviewofthesecondensedconsolidatedfinancialstatementsconsistsofmakinginquiries,primarilyofpersonsresponsibleforfinancialandaccountingmatters,andapplyinganalyticalandotherreviewprocedures.AreviewissubstantiallylessinscopethananauditconductedinaccordancewithHongKongStandardsonAuditingandconsequentlydoesnotenableustoobtainassurancethatwewouldbecomeawareofallsignificantmattersthatmightbeidentifiedinanaudit.Accordingly,wedonotexpressanauditopinion. CONCLUSION Basedonourreview,nothinghascometoourattentionthatcausesustobelievethatthecondensedconsolidatedfinancialstatementsarenotprepared,inallmaterialrespects,inaccordancewithHKAS34. CLPartnersCPALimitedCertifiedPublicAccountantsHongKong,28November2024 审阅范围 本核数师已根据香港会计师公会颁布之香港审阅工作准则