中国太平2025年中期报告

Financial Statements Condensed Consolidated Statement of Profit or Loss3 Condensed Consolidated Statement of Cash Flows9 Condensed Consolidated Statement of Profit or Loss for the six months ended 30 June 2025 – unaudited2025630(Expressed in Hong Kong dollars) The accompanying notes on pages 10 to 75 form an integral part ofthese interim financial statements. Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income for the six months ended 30 June 2025 – unaudited2025630(Expressed in Hong Kong dollars) 1075 The accompanying notes on pages 10 to 75 form an integral part ofthese interim financial statements. Condensed Consolidated Statement of Financial Position as at 30 June 2025 – unaudited2025630 Condensed Consolidated Statement of Financial Position(Continued) as at 30 June 2025 – unaudited2025630(Expressed in Hong Kong dollars) Condensed Consolidated Statement of Changes in Equity for the six months ended 30 June 2025 – unaudited2025630 Condensed Consolidated Statement of Changes in Equity(Continued) for the six months ended 30 June 2025 – unaudited2025630 (Expressed in Hong Kong dollars) Condensed Consolidated Statement of Cash Flows for the six months ended 30 June 2025 – unaudited2025630(Expressed in Hong Kong dollars) Notes to the Unaudited Condensed Consolidated Financial Statements (Expressed in Hong Kong dollars) 1 1BASIS OF PREPARATION 163420258 28 Theunaudited condensed consolidated financial statementshave been prepared in accordance with the applicable disclosurerequirements of Appendix 16 to the Rules Governing the Listingof Securities on The Stock Exchange of Hong Kong Limited (the“Listing Rules”), and with HKAS 34Interim financial reporting issuedby the Hong Kong Institute of Certified Public Accountants (the“HKICPA”). It was authorised for issuance on 28 August 2025. 20256 30202412 31622436 The financial statements relating to the year ended 31 December2024 that is included in the condensed consolidated interim financialstatements for the six months ended 30 June 2025 as comparativeinformation does not constitute the Company’s statutory annualconsolidated financial statements for that year. Further informationrelatingto these statutory financial statements required to bedisclosedin accordance with section 436 of the Hong KongCompanies Ordinance (Cap. 622) is as follows: 6 2 2662(3)63202412 31 The Company has delivered the financial statements for the yearended31 December 2024 to the Registrar of Companies asrequired by section 662(3) of, and Part 3 of Schedule 6 to, the HongKong Companies Ordinance (Cap. 622). 622406(2)407(2)(3) The Company’s auditor has reported on those financial statements.The auditor’s report was unqualified; did not include a reference toany matters to which the auditor drew attention by way of emphasiswithoutqualifying its report;and did not contain a statementunder sections 406(2), 407(2) or (3) of the Hong Kong CompaniesOrdinance (Cap. 622). The presentation of financial statements in conformity with HKFRSAccounting Standards requires the use of certain critical accountingestimates. It also requires management to exercise its judgement inthe process of applying the Group’s accounting policies. 202412 31 The measurement basis used in the preparation of the condensedfinancial statements is the historical cost basis except that thefollowing assets and liabilities are stated at fair value or measuredprimarily based on actuarial methods as explained in the accountingpolicies set out in the Group’s annual financial statements for theyear ended 31 December 2024: Notes to the Unaudited Condensed Consolidated Financial Statements(Continued) (Expressed in Hong Kong dollars) 1 1BASIS OF PREPARATION(Continued) Stated at fair value (i)(ii)(iii)(iv)(v) (i)Investment properties;(ii)Financial investments at fair value through profit or loss;(iii)Debt investments at fair value through other comprehensiveincome;(iv)Equity investments at fair value through other comprehensiveincome; and(v)Certain investment contract liabilities. Measured primarily based on actuarial methods Insurance and reinsurance contract assets and liabilities. 20251 120256 30202412 31 Theaccounting policies and methods of computation used inthecondensed consolidated financial statements for the sixmonths ended 30 June 2025 are the same as those followed inthe preparation of the Group’s annual financial statements for theyear ended 31 December 2024, except for the adoption of newstandards effective as at 1 January 2025. The Group has not earlyadopted any other standards, interpretation or amendments thathas been issued but not effective. 20251 1 New accounting standards and amendments adopted bythe Group for the first time of financial year beginning on 1January 2025 In the current interim period, the Group has applied the followingamendmentsto HKFRS Accounting Standards issued by theHKICPA. Lack of Exchangeability Notes to the Unaudited