CONTENTS 目錄
Corporate Information | 2 |
公司資料 | |
Management Discussion and Analysis | 4 |
管理層之討論及分析 | |
Financial Review | 19 |
財務回顧 | |
Other Information | 24 |
其他資料 | |
Condensed Consolidated Statement of Profit or Loss | 35 |
簡明綜合損益表 | |
Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income | 37 |
簡明綜合損益及其他全面收益表 | |
Condensed Consolidated Statement of Financial Position | 38 |
簡明綜合財務狀況表 | |
Condensed Consolidated Statement of Changes in Equity | 40 |
簡明綜合權益變動表 | |
Condensed Consolidated Statement of Cash Flows | 41 |
簡明綜合現金流量表 | |
Notes to the Condensed Consolidated Financial Statements | 43 |
簡明綜合財務報表附註 | |
Report on Review of Condensed Consolidated Financial Statements | 120 |
簡明綜合財務報表審閱報告 | |
Summary of Major Properties | 122 |
主要物業摘要 |
2019/2020年中期報告 興勝創建控股有限公司 | 1 |
CORPORATE INFORMATION 公司資料
BOARD OF DIRECTORS
Mr. Cha Mou Sing, Payson (Chairman) *
Mr. Wong Sue Toa, Stewart (Managing Director) Mr. Tai Sai Ho (General Manager)
Mr. Lo Kai Cheong
Mr. Cha Mou Daid, Johnson * Dr. Zhang Wei *
(also alternate director to Mr. Cha Mou Sing, Payson) Mr. Chan Pak Joe #
Dr. Lau Tze Yiu, Peter # Dr. Sun Tai Lun #
- non-executivedirector
- independent non-executive director
AUDIT COMMITTEE
Dr. Lau Tze Yiu, Peter (Chairman)
Mr. Chan Pak Joe
Dr. Sun Tai Lun
NOMINATION COMMITTEE
Mr. Chan Pak Joe (Chairman)
Mr. Wong Sue Toa, Stewart
Mr. Tai Sai Ho
Dr. Lau Tze Yiu, Peter
Dr. Sun Tai Lun
REMUNERATION COMMITTEE
Dr. Sun Tai Lun (Chairman)
Mr. Wong Sue Toa, Stewart
Mr. Tai Sai Ho
Mr. Chan Pak Joe
Dr. Lau Tze Yiu, Peter
COMPANY SECRETARY
Mr. Lo Kai Cheong
REGISTERED OFFICE
P.O. Box 309, Ugland House
Grand Cayman, KY1-1104
Cayman Islands
PRINCIPAL PLACE OF BUSINESS
22/F., Kings Wing Plaza 1
3 On Kwan Street
Shek Mun
Shatin, New Territories
Hong Kong
董事會
查懋聲先生( 主席)*
王世濤先生( 董事總經理) 戴世豪先生( 總經理)
老啟昌先生 查懋德先生* 張煒博士*
( 亦為查懋聲先生之替任董事) 陳伯佐先生#
劉子耀博士# 孫大倫博士#
- 非執行董事
- 獨立非執行董事
審核委員會
劉子耀博士( 主席) 陳伯佐先生
孫大倫博士
提名委員會
陳伯佐先生( 主席) 王世濤先生
戴世豪先生 劉子耀博士 孫大倫博士
薪酬委員會
孫大倫博士( 主席) 王世濤先生
戴世豪先生 陳伯佐先生 劉子耀博士
公司秘書
老啟昌先生
註冊辦事處
P.O. Box 309, Ugland House
Grand Cayman, KY1-1104
Cayman Islands
主要營業地點
香港
新界沙田
石門
安群街3號
京瑞廣場一期22樓
2 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
CORPORATE INFORMATION 公司資料
AUDITOR | 核數師 |
Deloitte Touche Tohmatsu | 德勤 • 關黃陳方會計師行 |
PRINCIPAL BANKERS | 主要往來銀行 |
• Bank of China (Hong Kong) Limited | • 中國銀行( 香港)有限公司 |
• Hang Seng Bank Limited | • 恒生銀行有限公司 |
• Industrial and Commercial Bank of China (Asia) Limited | • 中國工商銀行( 亞洲)有限公司 |
• Shanghai Commercial Bank Limited | • 上海商業銀行有限公司 |
• Standard Chartered Bank (Hong Kong) Limited | • 渣打銀行( 香港)有限公司 |
• The Bank of East Asia, Limited | • 東亞銀行有限公司 |
• The Hongkong and Shanghai Banking Corporation | • 香港上海滙豐銀行有限公司 |
Limited | |
SHARE REGISTRARS | 股份過戶登記處 |
• Hong Kong | • 香港 |
Computershare Hong Kong Investor Services Limited | 香港中央證券登記有限公司 |
17M Floor, Hopewell Centre | 香港灣仔 |
183 Queen's Road East | 皇后大道東183號 |
Wanchai, Hong Kong | 合和中心17M樓 |
• Cayman Islands | • 開曼群島 |
Maples Corporate Services Limited | Maples Corporate Services Limited |
P.O. Box 309, Ugland House | P.O. Box 309, Ugland House |
Grand Cayman, KY1-1104 | Grand Cayman, KY1-1104 |
Cayman Islands | Cayman Islands |
LEGAL ADVISERS | 法律顧問 |
• Hong Kong Law | • 香港法律 |
King & Wood Mallesons | 金杜律師事務所 |
Reed Smith Richards Butler | 禮德齊伯禮律師行 |
• Cayman Islands Law | • 開曼群島法律 |
Maples and Calder | 邁普達律師事務所 |
STOCK CODE | 股份代號 |
896 (ordinary shares) | 896( 普通股股份) |
WEBSITE | 網址 |
www.hanison.com | www.hanison.com |
2019/2020年中期報告 興勝創建控股有限公司 | 3 |
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
INTERIM RESULTS | 中期業績 |
For the six months ended 30 September 2019, Hanison | 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月, |
Construction Holdings Limited (the "Company") and | Hanison Construction Holdings Limited( 興 |
its subsidiaries (collectively the "Group") recorded | 勝 創 建 控 股 有 限 公 司)(「本 公 司」)及 其 附 屬 |
the unaudited consolidated revenue from continuing | 公 司( 統 稱 為「本 集 團」)錄 得 來 自 持 續 經 營 |
operations of HK$383.8 million, representing a decline | 業 務 之 未 經 審 核 綜 合 收 入 為 港 幣383,800,000 |
of 65.4% from HK$1,107.9 million (restated) for the | 元,較上一年度相應期間之港幣1,107,900,000 |
corresponding period last year which was mainly resulted | 元( 經重列)下降65.4%,主要是由於建築部、 |
from the decline in revenue from the Construction | 裝 飾 及 維 修 部 以 及 建 築 材 料 部 之 收 入 下 降 所 |
Division, Interior and Renovation Division and Building | 致。 |
Materials Division. | |
The unaudited consolidated profit attributable to | 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月,本 |
owners of the Company for the six months ended 30 | 公 司 擁 有 人 應 佔 未 經 審 核 綜 合 溢 利 為 港 幣 |
September 2019 was HK$141.4 million, representing a | 141,400,000元,較 二 零 一 八 年 同 期 之 港 幣 |
decrease of 55.0%, as compared with that of HK$314.2 | 314,200,000元 減 少55.0%。有 關 減 少 主 要 是 |
million for the same period in 2018. The decline was | 由 於 上 一 年 度 本 集 團 出 售 自 用 物 業 產 生 之 例 |
mainly attributable to the exceptionally large gain on | 外巨額收益、截至二零一九年九月三十日止六 |
disposal of self-used properties of the Group in the | 個 月 本 集 團 之 投 資 物 業 之 公 平 值 變 動 之 收 益 |
preceding year, a reduction of gain on change in fair | 減 少 以 及 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 |
value of the investment properties of the Group for the | 月建築部、裝飾及維修部及建築材料部之貢獻 |
six months ended 30 September 2019 and a reduction of | 因收入下跌而減少。 |
contributions from the Construction Division, Interior and | |
Renovation Division and Building Materials Division as a | |
result of the drop in revenue for the six months ended 30 | |
September 2019. | |
The basic earnings per share and diluted earnings per | 截至二零一九年九月三十日止六個月,持續經 |
share for continuing and discontinued operations for the | 營 及 已 終 止 經 營 業 務 之 每 股 基 本 盈 利 及 每 股 |
six months ended 30 September 2019 were HK13.0 cents, | 攤薄盈利為港幣13.0仙,較去年相應期間港幣 |
representing decreases of 57.8% and 56.8% as compared | 30.8仙及港幣30.1仙減少57.8%及56.8%。 |
to HK30.8 cents and HK30.1 cents for the corresponding | |
period last year. |
4 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
DIVIDEND | 股息 |
The board of directors of the Company (the "Board") has | 本 公 司 董 事 會(「董 事 會」)已 議 決 向 於 二 零 |
resolved to pay an interim dividend of HK2.5 cents per | 一九年十二月六日名列本公司股東名冊之股東 |
share for the six months ended 30 September 2019 (for | 派 付 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 之 |
the six months ended 30 September 2018: HK2.5 cents | 中期股息每股港幣2.5仙( 截至二零一八年九月 |
per share) to the shareholders whose names appear on | 三 十 日 止 六 個 月:每 股 港 幣2.5仙)。預 期 股 息 |
the register of members of the Company on 6 December | 將於二零一九年十二月十八日派付予股東。 |
2019. The dividend is expected to be paid to the | |
shareholders on 18 December 2019. | |
OPERATIONS REVIEW | 業務回顧 |
Overview | 回顧 |
For the six months ended 30 September 2019, the | 截至二零一九年九月三十日止六個月,本集團 |
Group's unaudited consolidated revenue from continuing | 來自持續經營業務之未經審核綜合收入為港幣 |
operations amounted to HK$383.8 million (for the six | 383,800,000元( 截 至 二 零 一 八 年 九 月 三 十 日 |
months ended 30 September 2018: HK$1,107.9 million | 止六個月:港幣1,107,900,000元( 經重列))。 |
(restated)). | |
Construction Division | 建築部 |
The revenue of the Construction Division for the six | 截至二零一九年九月三十日止六個月,建築部 |
months ended 30 September 2019 was HK$248.0 million | 之 收 入 為 港 幣248,000,000元( 截 至 二 零 一 八 |
(for the six months ended 30 September 2018: HK$902.1 | 年 九 月 三 十 日 止 六 個 月:港 幣902,100,000 |
million). | 元)。 |
Contracts on hand as at 30 September 2019 for the | 於二零一九年九月三十日,建築部的手頭合約 |
Construction Division amounted to HK$2,145.6 million. | 價值為港幣2,145,600,000元。 |
Major construction works completed during the period | 於回顧期間完成的主要建築工程: |
under review: | |
(1) Construction of 30-classroom secondary school at | (1) 興建九龍啟德發展區1A-2地盤之一所30 |
Site 1A-2, Kai Tak Development, Kowloon | 班房中學 |
Major construction works undertaken during the period | 於回顧期間承接的主要建築工程: |
under review: | |
(1) Construction of public rental housing development | (1) 興 建 新 界 沙 田 碩 門 邨 第 二 期 之 公 共 房 屋 |
at Shek Mun Estate Phase 2, Shatin, New Territories | 發展項目 |
2019/2020年中期報告 興勝創建控股有限公司 | 5 |
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
(2) | Construction of public rental housing development | (2) | 興 建 新 界 上 水 彩 園 路 地 盤3及4之 公 共 房 |
at Choi Yuen Road Sites 3 and 4, Sheung Shui, New | 屋發展項目 | ||
Territories | |||
(3) | Construction of sports centre, community hall and | (3) | 興建新界大埔第1區之體育館、社區會堂 |
football pitches in Area 1, Tai Po, New Territories | 及足球場 | ||
(4) | Construction of the proposed residential and | (4) | 興 建 香 港 堅 尼 地 城 吉 席 街33至47號 之 建 |
commercial development at 33-47 Catchick Street, | 議住宅及商業發展項目 | ||
Kennedy Town, Hong Kong | |||
Interior and Renovation Division | 裝飾及維修部 | ||
For the six months ended 30 September 2019, the | 截至二零一九年九月三十日止六個月,裝飾及 | ||
revenue of the Interior and Renovation Division was | 維修部之收入為港幣76,100,000元( 截至二零 | ||
HK$76.1 million (for the six months ended 30 September | 一八年九月三十日止六個月:港幣103,200,000 | ||
2018: HK$103.2 million). | 元)。 | ||
Contracts on hand as at 30 September 2019 for the | 於二零一九年九月三十日,裝飾及維修部的手 | ||
Interior and Renovation Division amounted to HK$319.2 | 頭合約價值為港幣319,200,000元。 | ||
million. | |||
Major contract works completed during the period under | 於回顧期間完成的主要合約工程: | ||
review: | |||
(1) | Full reinstatement at 24/F - 26/F of Exchange Square | (1) | 香 港 中 環 交 易 廣 場 第 三 座24樓 至26樓 之 |
3, Central, Hong Kong | 全面復原工程 | ||
(2) | Proposed renovation works for Pentecostal Mission | (2) | 九 龍 窩 打 老 道71號 港 九 五 旬 節 會 教 堂 之 |
Hong Kong and Kowloon Church at 71 Waterloo | 建議裝修工程 | ||
Road, Kowloon | |||
Major contract works undertaken during the period | 於回顧期間承接的主要合約工程: | ||
under review: | |||
(1) | Building renovation works of Cavendish Heights | (1) | 香港渣甸山白建時道33號嘉雲臺(1-7座) |
(Block 1-7) at 33 Perkins Road, Jardine's Lookout, | 樓宇之裝修工程 | ||
Hong Kong | |||
(2) | Alteration and addition works for 99-101 Lai Chi | (2) | 九龍荔枝角道第99號至101號之改建及加 |
Kok Road, Kowloon | 建工程 |
6 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
(3) Combined fitting out works for hotel and office | (3) 香 港 香 葉 道43號 之 建 議 酒 店 及 辦 公 樓 宇 |
packages for proposed hotel and office building at | 綜合裝修工程 |
43 Heung Yip Road, Hong Kong | |
(4) 3-year general building maintenance term contract | (4) 香 港 城 市 大 學 三 年( 二 零 一 九 年 至 二 零 |
(2019-2022) for the City University of Hong Kong | 二二年)一般項目定期保養合約 |
(5) Proposed additions and alterations works at No.138 | (5) 香港干諾道西138號之建議加建及改建工 |
Connaught Road West, Hong Kong | 程 |
Award | 獎項 |
In June 2019, our alteration and addition works for 99- | 於二零一九年六月,興勝室內及維修有限公司 |
101 Lai Chi Kok Road project under Hanison Interior | 旗下荔枝角道第99號至101號之改建及加建工 |
& Renovation Limited was awarded the "Silver Award | 程 項 目 獲 得 了 勞 工 處 及 職 業 安 全 健 康 局 共 同 |
- Best Refurbishment and Maintenance Contractor in | 舉辦的二零一九年建造業安全推廣活動的「最 |
Occupational Safety and Health" in the Construction | 佳職安健維修及保養承建商─銀獎」。 |
Safety Promotional Campaign 2019, jointly organised | |
by the Labour Department and Occupational Safety and | |
Health Council. | |
Building Materials Division | 建築材料部 |
The Building Materials Division recorded a revenue of | 截至二零一九年九月三十日止六個月,建築材 |
HK$23.6 million for the six months ended 30 September | 料部錄得收入為港幣23,600,000元( 截至二零 |
2019 (for the six months ended 30 September 2018: | 一八年九月三十日止六個月:港幣75,800,000 |
HK$75.8 million (restated)). | 元( 經重列))。 |
Contracts on hand as at 30 September 2019 for the | 於二零一九年九月三十日,建築材料部的手頭 |
Building Materials Division amounted to HK$70.9 million. | 合約價值為港幣70,900,000元。 |
Major contract works completed during the period under | 於回顧期間完成的主要合約工程: |
review: | |
(1) Construction of 30-classroom secondary school at | (1) 興建九龍啟德發展區1A-2地盤之一所30 |
Site 1A-2, Kai Tak Development, Kowloon - Design, | 班房中學-設計、供應及安裝假天花系統 |
supply and installation of suspended ceiling system |
2019/2020年中期報告 興勝創建控股有限公司 | 7 |
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
(2) | Proposed residential development at Castle Peak | (2) | 新 界 青 山 公 路 古 洞 段 丈 量 約 份 第92約 地 |
Road, Kwu Tung, New Territories Lot No. 2640 in | 段 第2640號 之 建 議 住 宅 發 展 項 目-供 應 | ||
D.D. 92 - Supply and installation of suspended | 及安裝假天花系統 | ||
ceiling system | |||
(3) | Proposed residential redevelopment at No. 23 | (3) | 香 港 羅 便 臣 道23號 之 建 議 住 宅 重 建 項 目 |
Robinson Road, Hong Kong at Carpark - Supply and | ( 停車場)-供應及安裝外部天花系統 | ||
installation of external ceiling system | |||
(4) | Proposed residential & commercial development | (4) | 九龍鯉魚門鯉魚門徑1號油塘地段第42號 |
at Yau Tong Lot No. 42, 1 Lei Yue Mun Path, Lei | 之 建 議 住 宅 及 商 業 發 展 項 目-供 應 及 安 | ||
Yue Mun, Kowloon - Supply and installation of | 裝假天花系統、複合木地板及壁腳板 | ||
suspended ceiling system, timber flooring and | |||
skirting | |||
Major contract works undertaken during the period | 於回顧期間承接的主要合約工程: | ||
under review: | |||
(1) | Proposed Site C1 Development at Area 86, TKOTL | (1) | 新 界 將 軍 澳 市 地 段 第70號 餘 段 日 出 康 城 |
70RP Tseung Kwan O, New Territories, Lohas | 第7A及7B期86區建議地盤C1發展項目- | ||
Park Package 7A & B - Supply and installation of | 供應及安裝假天花系統 | ||
suspended ceiling system | |||
(2) | Museum Plus (M+) at West Kowloon Cultural District | (2) | 西九文化區Museum Plus (M+)-供應及 |
- Supply and installation of metal ceiling system | 安裝金屬天花系統 | ||
(3) | Proposed residential development at TMTL542, | (3) | 新 界 屯 門 青 山 灣 段 第48區 青 山 公 路 屯 門 |
Castle Peak Road, Castle Peak Bay Area 48, | 市地段第542號之建議住宅發展項目-設 | ||
Tuen Mun, New Territories - Design, supply and | 計、供應及安裝假天花系統 | ||
installation of suspended ceiling system | |||
(4) | Proposed residential development at Site N of | (4) | 新 界 將 軍 澳 市 地 段 第70號 餘 段 日 出 康 城 |
TKOTL 70 RP, Lohas Park Package 6, New Territories | 第 六 期 地 盤N之 建 議 住 宅 發 展 項 目-設 | ||
- Design, supply and installation of suspended | 計、供應及安裝假天花系統 | ||
ceiling system |
8 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
Major contract works awarded during the period under | 於回顧期間獲授的主要合約工程: |
review: | |
(1) MTR SCL Contract No. 1123 - Exhibition Station | (1) 港 鐵 沙 中 線 項 目 合 約 編 號1123-會 展 站 |
and Western Approach Tunnel - Design, supply and | 及西面連接隧道-設計、供應及安裝假天 |
installation of suspended ceiling system | 花系統 |
(2) Construction of the Hong Kong Palace Museum | (2) 西 九 文 化 區 香 港 故 宮 文 化 博 物 館 之 建 築 |
for The West Kowloon Cultural District Authority - | 工程-設計、供應及安裝假天花系統 |
Design, supply and installation of suspended ceiling | |
system | |
(3) Construction of public rental housing development | (3) 皇 后 山 一 號 地 盤( 第 一 期 及 第 六 期 部 分 |
at Queen's Hill Site 1, Phase 1 & Portion of Phase 6 - | 地盤)公共房屋發展項目之建築工程-設 |
Design, supply and installation of suspended ceiling | 計、供應及安裝假天花系統 |
system | |
Property Development Division | 物業發展部 |
The Property Development Division recorded no revenue | 截至二零一九年九月三十日止六個月,物業發 |
for the six months ended 30 September 2019 (for the six | 展部並無錄得任何收入( 截至二零一八年九月 |
months ended 30 September 2018: nil). | 三十日止六個月:無)。 |
As for the joint venture project, Mount Vienna, the low- | 就合營企業項目Mount Vienna( 本集團擁有 |
density residential project in Fo Tan, New Territories in | 25%權益之位於新界火炭之低密度住宅項目) |
which the Group has 25% interest, the Group recorded | 而言,於回顧期間內本集團錄得總共12個單位 |
the sale of 1 unit out of the total 12 units during the | 中 已 售 出1個 的 銷 量。該 溢 利 確 認 為 分 佔 合 營 |
period under review. The profit was recognised as share | 企業溢利。餘下2個單位仍在售。 |
of profit of joint ventures. The remaining 2 units are | |
being offered for sales. | |
LUXÉAST, the Group's 49% interest in the parcel of | 至於本集團佔49%權益之「尚東」,位於中華人 |
land situated at 中 華 人 民 共 和 國 浙 江 省 海 寧 市 區 文 苑 路 | 民共和國浙江省海寧市區文苑路西側、後富亭 |
西側、後富亭港南側 (West of Wenyuan Road and South | 港南側的一幅土地( 用作開發及興建辦公室、 |
of Houfutinggang, Haining, Zhejiang Province, the | 店舖、停車位及其他相關發展),已於二零一五 |
People's Republic of China) for the development and | 年三月獲發房屋所有權證。截至報告期末,總 |
construction of office, retail, car parking spaces and other | 共簽訂了130份商品房買賣合同,其中126個單 |
development pertaining to the land. The respective 房 | 位已交付予客戶。 |
屋所有權證 (Building Ownership Certificates) have been | |
issued in March 2015. A total of 130 商品房買賣合同 (Sale | |
and Purchase Agreement for Commodity Flat) have been | |
signed up to the end of the reporting period in which | |
126 units had been delivered to customers. |
2019/2020年中期報告 興勝創建控股有限公司 | 9 |
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
In August 2019, a joint venture in which the Group has 50% interest entered into a sale and purchase agreement to dispose of 100% interest of Popular Castle Limited and its subsidiaries which held an industrial property, Central Industrial Building, located in Kwai Chung, New Territories. The disposal is expected to be completed in March 2020.
In September 2019, a joint venture in which the Group has 50% interest entered into a sale and purchase agreement to acquire 100% interest of Harbour Sky (BVI) Ltd. which directly held the whole block of industrial property, namely Johnson Place, located at No. 14-16 Lee Chung Street, Chai Wan, Hong Kong. The acquisition was completed in October 2019.
For a piece of land at No. 57A Nga Tsin Wai Road, Kowloon Tong, Kowloon with the objective of developing the property into a premium residential project, lease modification for redevelopment has been applied and is under processing.
For the pieces of agricultural land at Tong Yan San Tsuen in Yuen Long, a land exchange application for residential use was made in 2012 with the Lands Department. It is expected that the offer of land premium will be issued soon.
For the proposed residential development project with Sun Hung Kai Properties Limited at So Kwun Wat, Tuen Mun, planning application to the Town Planning Board was completed in the previous financial year. A land exchange application to convert the land to residential use is under processing.
於二零一九年八月,本集團擁有50%權益的合 營企業訂立買賣協議,以出售Popular Castle Limited及 其 附 屬 公 司( 持 有 位 於 新 界 葵 涌 的 工業物業中央工業大廈)之100%權益。出售預 期將於二零二零年三月完成。
於 二 零 一 九 年 九 月,本 集 團 擁 有50%權 益 的 合營企業訂立買賣協議,以收購Harbour Sky (BVI) Ltd.之100%權益,其直接持有一整棟工 業物業( 即Johnson Place,位於香港柴灣利眾 街14-16號)。收購於二零一九年十月完成。
位於九龍九龍塘衙前圍道第57A號之土地( 旨 在將該物業發展為一個優質住宅項目),已就 重 建 項 目 申 請 契 約 修 訂,而 該 申 請 正 在 處 理 中。
位於元朗唐人新村之農地,已於二零一二年向 地政總署申請轉換為住宅用途。預期將快獲發 補地價評估。
與新鴻基地產發展有限公司在屯門掃管笏合作 發展之建議住宅發展項目,向城市規劃委員會 的規劃申請已於先前之財政年度完成。將土地 轉換為住宅用途的土地轉換申請正在處理中。
10 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
Property Investment Division | 物業投資部 |
The Property Investment Division recorded a revenue of | 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月,物 業 |
HK$24.0 million for the six months ended 30 September | 投資部錄得收入港幣24,000,000元( 截至二零 |
2019 (for the six months ended 30 September 2018: | 一八年九月三十日止六個月:港幣19,100,000 |
HK$19.1 million (restated)). | 元( 經重列))。 |
To diversify its investment portfolio, the Group | 為使投資組合多元化,本集團於二零一九年五 |
completed the acquisition of an industrial property, | 月完成收購位於九龍觀塘大業街1號的工業物 |
Hay Nien Building at No. 1, Tai Yip Street, Kwun Tong, | 業( 即 禧 年 大 廈 )。此 外,本 集 團 於 二 零 一 九 |
Kowloon in May 2019. In addition, the Group completed | 年 八 月 完 成 收 購Storage Portfolio Holding |
the acquisition of 100% interest of Storage Portfolio | II Ltd連同其全資附屬公司Storage Holding I |
Holding II Ltd together with its wholly owned subsidiary, | Ltd( 持 有 一 整 棟 工 業 物 業( 即 香 港 柴 灣 利 眾 |
Storage Holding I Ltd which held the whole block of | 街第18號美利倉大廈)以及柴灣中心工業大廈 |
industrial property, namely Minibox Tower at No. 18 | 及官塘工業中心的若干工業單位及停車位)之 |
Lee Chung Street, Chai Wan, Hong Kong and certain | 100%權益。於二零一九年十月,本集團訂立買 |
industrial units and car parking spaces at Chaiwan | 賣 協 議,以 收 購 卓 雄 國 際 有 限 公 司 之100%權 |
Industrial Centre and Kwun Tong Industrial Centre in | 益,其持有一整棟服務式住宅物業( 即香港馨 |
August 2019. In October 2019, the Group has entered | 樂 庭 尚 圜 公 寓 酒 店,位 於 香 港 蘇 杭 街29號)。 |
into a sale and purchase agreement to acquire 100% | 交易於二零一九年十一月八日完成。 |
interest of Excel Chinese International Limited holding | |
the whole block of serviced residence property, namely | |
Citadines Mercer Hong Kong, located at No. 29 Jervois | |
Street, Hong Kong. The transaction was completed on 8 | |
November 2019. | |
As the Group considered that the market presented a | 由於本集團認為市場呈現將物業價值變現的良 |
good opportunity to unlock the value of the properties, | 機,故訂立若干買賣協議以出售其物業。於二 |
several sale and purchase agreements were entered | 零一九年七月,本集團訂立買賣協議,以出售 |
into to dispose of its properties. In July 2019, the Group | 廣誌控股有限公司連同其附屬公司茂中國際有 |
entered into a sale and purchase agreement to dispose | 限公司( 其持有服務式公寓One Eleven,位於 |
of 100% interest of General Mark Holdings Limited, | 香 港 高 街111號)之100%權 益。交 易 已 於 二 零 |
together with its wholly owned subsidiary, Masswell | 一九年八月完成。此外,本集團於二零一九年 |
International Limited which held a serviced apartment, | 七月與兩名獨立第三方訂立兩份買賣協議,以 |
One Eleven, located at No. 111 High Street, Hong Kong. | 出售沙田工業中心的若干工作間及停車位。該 |
The transaction has been completed in August 2019. In | 等 交 易 分 別 於 二 零 一 九 年 八 月 及 二 零 一 九 年 |
addition, the Group entered into two sale and purchase | 九月完成。 |
agreements with two independent third parties in July | |
2019 to dispose of certain workshops and car parking | |
spaces of Shatin Industrial Centre. The transactions | |
were completed in August 2019 and September 2019 | |
respectively. |
2019/2020年中期報告 興勝創建控股有限公司 | 11 |
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
Investment properties of the Group including various units at Shatin Industrial Centre, some units at Kings Wing Plaza 1 in Shek Mun, Hollywood Hill at No. 222 Hollywood Road, No. 31 Wing Wo Street in Sheung Wan, some units at Kin Wing Industrial Building in Tuen Mun, various land lots in D.D. 76 Ping Che in Fanling, retail shops of The Austine Place in Tsim Sha Tsui, PeakCastle in Cheung Sha Wan and Hoi Bun Godown in Tuen Mun in both of which the Group has 50% interest, all contributed satisfactory rental incomes to the Group during the period under review.
Properties including West Castle, West Park, The Edward and The Connaught of which the Group has 50% interest are now under renovation in order to improve the respective rental incomes and to enhance the property values.
本 集 團 的 投 資 物 業 包 括 沙 田 工 業 中 心 若 干 單 位、石門京瑞廣場一期若干單位、位於荷李活 道222號的Hollywood Hill、上環永和街31號、 屯門建榮工業大廈若干單位、粉嶺坪輋丈量約 份76號的若干地段、尖沙咀The Austine Place 的零售店舖、本集團擁有50%權益的長沙灣的 PeakCastle及屯門海濱貨倉,彼等於回顧期間 內皆為本集團帶來滿意的租金收入。
包括West Castle、West Park、The Edward及 本 集 團 擁 有50%權 益 的The Connaught在 內 的物業正在進行翻新,以提高有關租金收入及 提升物業價值。
Property Agency and Management Division | 物業代理及管理部 |
For the period under review, the revenue of the Property Agency and Management Division was HK$12.3 million (for the six months ended 30 September 2018: HK$18.1 million).
In Hong Kong, our Property Agency and Management Division acted as the marketing and project manager for The Grampian at No. 11 Grampian Road, Mount Vienna at Lok Lam Road, PeakCastle in Cheung Sha Wan, Central Industrial Building in Kwai Chung, The Connaught at No. 138 Connaught Road West, one of the Group's redevelopment project, The Austine Place at No. 38 Kwun Chung Street and Hay Nien Building at No. 1 Tai Yip Street. This Division also provided property management services to The Austine Place in Tsim Sha Tsui, The Bedford in Tai Kok Tsui, Eight College and One LaSalle in Kowloon Tong, One Eleven in Sai Ying Pun (terminated in August 2019), PeakCastle in Cheung Sha Wan, Mount Vienna at Lok Lam Road, The Connaught at No. 138 Connaught Road West, Hollywood Hill at No. 222 Hollywood Road and Hay Nien Building at No. 1 Tai Yip Street.
於回顧期間,物業代理及管理部的收入為港幣 12,300,000元( 截至二零一八年九月三十日止 六個月:港幣18,100,000元)。
在香港,物業代理及管理部擔任位於嘉林邊道 11號的The Grampian、位於樂林路的Mount Vienna、位於長沙灣的PeakCastle、位於葵涌 的 中 央 工 業 大 廈、位 於 干 諾 道 西138號 的The Connaught、本 集 團 一 個 重 建 項 目-位 於 官 涌街38號的The Austine Place及位於大業街 1號 的 禧 年 大 廈 的 市 場 推 廣 及 項 目 經 理。本 部 門 亦 向 尖 沙 咀 的The Austine Place、大 角 咀的The Bedford、九龍塘的Eight College及 One LaSalle、西營盤的One Eleven( 於二零 一 九 年 八 月 終 止)、長 沙 灣 的PeakCastle、位 於樂林路的Mount Vienna、位於干諾道西138 號的The Connaught、位於荷李活道222號的 Hollywood Hill以及位於大業街1號的禧年大 廈提供物業管理服務。
12 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
Other services of this Division included rental collection and leasing agency services to 8 Hart Avenue and The Cameron in Tsim Sha Tsui.
本 部 門 的 其 他 服 務 包 括 向 位 於 尖 沙 咀 的 赫 德 道8號及The Cameron提供收租及租務代理服 務。
Health Products Division | 健康產品部 |
The Health Products Division recorded a revenue of | 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月,健 康 |
HK$25.7 million for the six months ended 30 September | 產品部錄得收入港幣25,700,000元( 截至二零 |
2019 (for the six months ended 30 September 2018: | 一八年九月三十日止六個月:港幣29,100,000 |
HK$29.1 million). | 元)。 |
Retailcorp Limited manages the Group's chain stores | 零售企業有限公司以健怡坊作為商標名稱,經 |
under the trade name HealthPlus. Currently, there are 8 | 營本集團連鎖店,現時共營運8間零售店( 包括 |
retail outlets (including a HealthPlus shop at St. Teresa's | 聖德肋撒醫院內的健怡坊店)及1間服務中心。 |
Hospital) and 1 service centre in operation. During the | 於回顧期間內,健怡坊參與了於二零一九年八 |
period under review, HealthPlus joined the Eugene | 月 二 日 至 五 日 假 座 香 港 會 議 展 覽 中 心 舉 辦 之 |
Baby Fair 2019 from 2 to 5 August 2019 and Care & | 二零一九年荷花嬰兒博覽,康而健則參與了於 |
Health Limited joined the Food Expo from 15 to 19 | 二 零 一 九 年 八 月 十 五 日 至 十 九 日 假 座 香 港 會 |
August 2019, both held at Hong Kong Convention and | 議展覽中心舉辦之美食博覽。為加強我們的廣 |
Exhibition Centre. To enhance our advertising effort, the | 告宣傳,本集團已聘請演員趙雅芝女士為我們 |
Group has appointed an actress Ms. Chiu Ngar Chi as a | 的 產 品「學 者 靈 芝」之 明 星 代 言 人,以 增 加 產 |
celebrity endorser for our product "Lingzhi Master" in | 品的知名度及普及度。就電子商務業務而言, |
order to increase the product's awareness and popularity. | 本 集 團 已 建 立 不 同 的 電 子 商 務 渠 道 以 吸 引 不 |
In respect of the e-Commerce business, the Group has | 同領域的顧客。 |
established different e-commercial channels to draw | |
customers from different regions. |
2019/2020年中期報告 興勝創建控股有限公司 | 13 |
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
OUTLOOK
The International Monetary Fund has lowered its growth forecasts yet again. Global GDP is projected to rise by just 3% this year (down from the 3.3% predicted in the spring) and by a still-sluggish 3.4% (down from 3.6%) in 2020. Although most indicative data suggest that recession is not likely in the near future, economic momentum is almost certain to fade.
In every part of the world, governments are busy over reforms that would make their economies more productive and robust. In many countries, not only the US, fiscal stimulus and persistent budget deficits have boosted ratios of public debt to national income. Although the measures might be necessary to keep the economy active, abundant quantitative easing and super- low interest rates have resulted in unreasonably inflated asset valuations and heightened credit risks on sovereign debts, bank and personal insolvency.
With risks mounting almost anywhere, the China-US trade war has conspired to make things worse. China has been adjusting its policies to address its financial imbalances, but the US trade war has made this harder. The impact of US tariffs and the need to control debt levels are likely to result in at least a modest deceleration in GDP for China in 2019 and the years ahead.
This trade war has already caused enormous economic damage, not least in the US, where monetary policy is all but exhausted too, with interest rates already close to their effective lower bound. As the trade war depresses trade, hammers confidence and dampens household consumption, many US businesses are feeling the heat of the conflict.
展望
國際貨幣基金組織迄今已再次下調增長預測。 預 測 今 年 的 全 球 本 地 生 產 總 值 將 僅 增 長3% ( 較 春 季 預 測 的3.3%下 調),而 於 二 零 二 零 年 仍將低迷,預測增速為3.4%( 較3.6%下調)。 儘 管 大 部 分 指 示 性 數 據 表 明 經 濟 衰 退 不 太 可 能於近期發生,惟經濟發展勢頭減弱幾乎已成
定局。
全球各地政府均忙於改革,以提振其經濟生產 力及活力。在眾多國家中( 不僅美國),財政刺 激 措 施 及 持 續 預 算 赤 字 已 提 高 公 共 債 務 與 國 民收入的比率。儘管可能需要採取措施力保經 濟活躍,惟過度的量化寬鬆政策及超低利率已 導致不合理的資產估值膨脹,並已提高有關主 權債務、銀行及個人破產的信貸風險。
隨著全球各地的風險日益遞增,中美貿易戰已 令情況雪上加霜。中國一直在調整各項政策以 解決金融失衡的問題,但美國貿易戰已使局面 愈加難以扭轉。美國關稅的影響及控制債務水 平 的 需 求 均 可 能 會 導 致 二 零 一 九 年 及 往 後 數 年的中國本地生產總值增長至少適度減速。
是次貿易戰已造成巨大的經濟損失,尤其是在 美國,美國的貨幣政策已黔驢技窮且利率已接 近其有效下限。由於貿易戰打壓貿易、重創信 心並削弱家庭消費,很多美國企業均切身體會 到了衝突的殺傷力。
14 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
In the Eurozone, uncertainty relating to global trade tensions and Brexit will take a toll. Any further escalation of trade tensions and increase in policy uncertainty could prolong the current downturn in global trade, trigger a sharp shift in global risk sentiment and rapid tightening of global financial conditions. This will certainly affect the Eurozone economy. On the domestic side, the UK is still busy in pursuit for Brexit which remains a major source of risk in terms of trading relations between UK and the rest of the Eurozone countries.
In Hong Kong, both external and domestic demand contracted amidst softening global economic growth, continuing China-US trade war and Hong Kong's local civil unrest. Investors are on high alert for signs of large fund outflows and concern about a weak RMB eroding corporate earnings. Against these circumstances, the import/export trades, logistics, tourism, hotels and retail sales business sectors will continue to face a difficult environment, and there is little prospect of an immediate recovery.
In Hong Kong, the construction industry should benefit from the Hong Kong Government's ten major infrastructure projects launch in 2007 and continuous efforts in increasing public housing supply to resolve the basic need of the Hong Kong people. For the infrastructure work, two of the infrastructure projects, the Hong Kong-Zhuhai-Macau Bridge and the Guangzhou-Shenzhen-Hong Kong Express Rail Link have completed and opened for public use last year, and six more are under way. These mega infrastructure projects have created plenty of construction project works and helped to keep the construction industry busy. On the public housing supply, the Hong Kong Government's 10-year housing supply target is set at 450,000 flats, while the public-private flat ratio of 60:40 will be adjusted to 70:30. The housing supply target comprising 220,000 public rental housing units and Sale of Green Form Subsidised Home Ownership Scheme Flats, 95,000 subsidised-sale flats, and 135,000 private units. In the Policy Address 2019, emphases were aimed at increasing the number of transitional housing and youth hostel
在歐元區,與全球貿易緊張局勢及英國脫歐有 關的不確定性將造成不利影響。任何貿易緊張 局勢的進一步升級及政策不確定性的增加均可 能會延長當前全球貿易的下行趨勢,引發全球 風險情勢的急劇轉變及全球金融狀況的迅速收 緊。這無疑將會影響歐元區經濟。至於仍埋首 於尋求脫歐的英國,此舉仍是英國與歐元區餘 下國家之間有關貿易關係的主要風險來源。
在香港,鑒於全球經濟增長放緩、中美貿易戰 持續及香港本地內亂,境內外需求均在收縮。 投資者均高度警惕資金大量外流的跡象,且擔 憂人民幣疲弱會反噬企業收益。面對如此嚴峻 的環境,進出口貿易、物流、旅遊、酒店及零售 銷售業務行業將繼續面臨困境,而立即復甦的 前景更是渺茫。
在香港,建築行業應受惠於香港政府於二零零 七 年 啟 動 的 十 項 大 型 基 建 項 目 及 加 大 公 共 房 屋供應以解決香港人民剛需的持續投入。就基 建工程而言,港珠澳大橋與廣深港高速鐵路兩 個基建項目去年已告落成並開放使用,且另有 六個在建項目。該等大型基建項目已創造大量 建設項目工程,有助於保持建築行業的暢旺。 就公共房屋供應而言,香港政府的十年房屋供 應 目 標 定 為450,000套 房 屋,而 公 私 房 屋 的 比 率將由60:40調整為70:30。房屋供應目標包括 220,000套公共房屋單位及出售綠表置居計劃 單 位、95,000套 資 助 出 售 房 屋 以 及135,000套 私人單位。在二零一九年施政報告中,重點旨 在增加過渡性房屋及青年宿舍項目的數目,重 建 工 廠 大 廈 為 公 營 房 屋-主 要 用 作 公 共 房 屋 並用於加快居屋銷售。其他措施包括徵收空置 稅 以 阻 止 發 展 商 囤 房 及 提 升 購 房 者 可 獲 得 的 住房貸款( 相等於房屋價值的90%,價值最高 可達港幣8百萬元,高於過往的60% )。全部有 關的政府政策將有助於增加房屋供應,從而推 動建築施工工程。然而,建築行業一直面臨的
2019/2020年中期報告 興勝創建控股有限公司 | 15 |
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
projects, repurposing factory estates for public housing use - primarily for public rental housing and to accelerate the sales of Home Ownership Scheme. Other measures including the imposition of vacancy tax to discourage developers from flat hoarding, and increasing the homebuyers' availability of housing loans equalling 90 per cent of the value of flats worth up to HK$8 million, up from 60 per cent previously. All of these government policies will help to increase housing supply and hence the building construction works. However, the old problems facing the construction industry still remain. Shortage of skilled labour, ageing of workers, high construction costs, and increasingly severe competitions in tendering for building construction works are still bothering the industry. There is urgent need to look for solution as to how the industry can develop in a productive and sustainable manner.
Renovating properties have become a popular strategy for property owners and investors seeking to enhance or maintain their properties values. For this reason many Hong Kong home owners and property investors decide to carry out various renovation projects before putting up their properties for sale while others really just want to maintain or upgrade the condition of their homes to make them more comfortable and convenient to live in. Apart from that, the Hong Kong Government's Mandatory Building Inspection Scheme, Urban Renewal Strategy and Revitalization of Industrial Buildings Scheme have provided additional renovation work, helping to keep the interior and renovation business busy. Despite of the above favourable condition, competition in this market, especially the high-end residential property market, remains severe, and property owners' expectations for design and quality are ever- increasing. Meanwhile, labour and material costs are escalating, resulting in a very thin profit margin. Under such circumstance, a market player has to be very careful of its budget and ensure to deliver consistently quality renovation work to satisfy its customers' needs.
問 題 仍 然 存 在。技 術 勞 工 短 缺、工 人 老 齡 化、 建 築 成 本 高 昂 以 及 建 築 施 工 工 程 招 標 方 面 的 競爭日益激烈等陰霾仍籠罩著整個行業。亟待 物色解決方案,以引導該行業能以更具生產力 及可持續的方式發展。
翻 新 物 業 已 成 為 時 下 尋 求 提 升 或 維 持 其 物 業 價值的業主及投資者的人氣策略。就此而言, 許多香港業主及物業投資者決定在出售其物業 之前進行各種翻新項目,而其他居民實際上僅 欲維持或改善其房屋狀況,以使房屋更舒適更 宜 居。除 此 之 外,香 港 政 府 的 強 制 驗 樓 計 劃、 城 市 更 新 策 略 及 活 化 工 業 大 廈 計 劃 已 提 供 其 他翻新工程,有助於保持室內及裝修業務的暢 旺。儘 管 有 上 述 有 利 條 件 加 持,但 該 市 場( 尤 其 是 高 端 住 宅 物 業 市 場)的 競 爭 仍 然 激 烈,且 業主對設計及質量的期望亦不斷提高。同時, 勞工及材料成本不斷攀升,導致利潤率極低。 在這種情況下,市場從業者必須審慎控制其預 算,並確保始終如一地交付優質的翻新工程以 滿足其客戶需求。
16 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
Our Building Material Division involves mainly in supplying ceiling and flooring materials to clients such as MTR stations, museums, residential properties, sport centres and community halls. Recently we have been experiencing delay in certain construction projects by some developers that leads to the postponement on delivery of our materials and therefore reduction of our turnover amount. This may be a temporary situation where developers have chosen to develop and sell their projects phase by phase to avoid developing the whole project and paying vacancy tax if the units are not selling quick enough. However, with the great demand for housing and MTR transport services, we consider that our building material business will be able to sustain growth.
After two consecutive months of declines, Hong Kong residential property market revitalized in October this year. Multiple favourable news, such as the interest rate cut, the Hong Kong government's relaxation of mortgage caps for first-time buyers, China-US trade talks retain a good atmosphere and the rising stock market, have spurred homebuyers to speed up purchases. For commercial property market, Hong Kong's role as a global financial center and gateway to mainland China will not change in the foreseeable future. It remains an ideal place for companies to seek financing. Therefore the demands for office buildings are still there. The property development market, however, is under the shadow of the Hong Kong government's imposition of the vacancy tax which is set at two times the rateable value of a property levied on all new units which have been left unsold one year after being issued with their occupation permits or have not been leased out for more than six months over the same period. Many developers are worrying about the impacts on passing this bill, especially when their property sales are slowing down recently. For Hanison, we will take every opportunity to realize the gains from our investment and development properties portfolio and move forward cautiously amidst these rapidly changing environments and uncertain market conditions.
我 們 的 建 築 材 料 部 主 要 從 事 為 港 鐵 站、博 物 館、住宅物業、體育館及社區會堂等客戶供應 天 花 及 地 板 系 統。現 時,由 於 部 分 發 展 商 若 干 建 築 項 目 遭 受 延 誤,導 致 我 們 的 材 料 交 付 推遲,從而導致營業額減少。這可能屬暫時情 況,發展商已選擇分期開發及出售其項目,以 避 免 開 發 整 個 項 目 而 在 單 位 銷 售 速 度 不 夠 快 時須支付空置稅。然而,鑒於對房屋及港鐵運 輸服務的巨大需求,我們認為我們的建築材料 業務將能夠持續增長。
歷經連續兩個月的市場萎靡後,香港住宅物業 市場在本年度十月復甦。降息、香港政府放寬 對首次購房者的抵押貸款上限、中美貿易談判 進 展 順 暢 及 股 市 攀 升 等 多 項 利 好 信 號 已 刺 激 購房者加快購房步伐。就商業物業市場而言, 在可預見的將來,香港作為環球金融中心及進 駐中國內地的門戶的角色不會改變,其仍是公 司尋求融資的理想之地。因此,對辦公樓的需 求仍源源不斷。然而,懸在物業開發市場頭頂 的香港政府徵收空置稅的陰霾尚未散去,空置 稅釐定為對在連同佔用許可證一併發出後一年 仍 未 售 出 或 在 同 期 內 未 出 租 超 過 六 個 月 的 所 有新單位徵收的物業應課差餉租值的兩倍。許 多發展商現時憂慮是項法案通過的影響,尤其 是在近期物業銷售放緩的情勢下。就興勝創建 而言,我們將利用一切機會從我們的投資及開 發物業組合中攫取收益,並在風雲突變的環境 及變化無常的市況中謹慎前行。
2019/2020年中期報告 興勝創建控股有限公司 | 17 |
MANAGEMENT DISCUSSION AND ANALYSIS 管理層之討論及分析
Our Property Agency and Management Division mainly provides services for the Group's own properties or the properties built by it. It serves to complement to the Group's property development and property investment businesses by providing high quality and efficient property management, rental collection and leasing agency services.
Over the years, retail industry in Hong Kong has been suffering high rental costs for the retail outlets. Recently it is further clouded by the uncertain global economic condition, local social conflicts and drop in tourists especially those from the Mainland China. To a great extent, health product business is derived from retail outlets, so it will inevitably be affected. It is time to consider other effective marketing strategies implementing a variety of tactics to get the attention of customers to choose our products instead of the traditional retail outlets with long rows of shelves offering different kinds of healthcare products. To achieve this goal, we have established different e-commerce channels to promote our products and draw customers from different regions. If being operated effectively, it will reach a wide range of customers at relatively low cost, and could be a viable strategy for our health products business to survive in the long run.
我 們 的 物 業 代 理 及 管 理 部 主 要 為 本 集 團 的 自 有物業或由本集團建造的物業提供服務。該部 門力求通過提供優質且高效的物業管理、收租 及 租 務 代 理 服 務 以 補 充 本 集 團 的 物 業 開 發 及 物業投資業務。
數年來,香港的零售業一直承受著零售門店租 金成本高昂的壓力。近期,在不確定的全球經 濟狀況、本地社會衝突以及遊客( 尤其是來自 中 國 內 地 的 遊 客)人 數 銳 減 的 迷 霧 籠 罩 下,香 港零售業深陷泥潭。由於健康產品業務在很大 程度上來自零售門店,因此不可避免地會受到 影響。現時考慮採取其他有效營銷策略,實施 各種戰術吸引客戶關注並選擇我們產品的時機 已成熟,我們期待以此取替設有一排排滿載各 類健康產品的貨架的傳統零售門店。為實現此 目標,我們已建立不同的電子商務渠道用以推 廣我們的產品及吸引來自不同地區的客戶。倘 該等渠道有效運作,將能以相對較低的成本接 觸廣泛的客戶,這可能是我們的健康產品業務 謀求長遠生存的可行策略。
18 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
FINANCIAL REVIEW 財務回顧
GROUP LIQUIDITY AND FINANCIAL | 集團流動資金及財務資源 |
RESOURCES | |
The Group's liquidity and financing requirements are | 本集團定期審閱其流動資金及融資需求。 |
regularly reviewed. | |
The Group's financial position continued to be healthy. | 本集團財務狀況維持穩健。於二零一九年九月 |
The total bank balances and cash had decreased from | 三十日,本集團之銀行結餘及現金總額由二零 |
HK$869.5 million as at 31 March 2019 to HK$421.7 | 一 九 年 三 月 三 十 一 日 之 港 幣869,500,000元 減 |
million at 30 September 2019. As at the period end | 少至港幣421,700,000元。於本期間結束日,流 |
date, the current ratio (current assets divided by current | 動 比 率( 流 動 資 產 除 以 流 動 負 債)由 二 零 一 九 |
liabilities) decreased from 1.30 times as at 31 March 2019 | 年三月三十一日的1.30倍下降至0.85倍。 |
to 0.85 time. | |
For the purposes of maintaining flexibility in funding | 為 了 保 持 融 資 及 日 常 財 務 管 理 之 靈 活 性, |
and day-to-day financial management, the Group | 於 二 零 一 九 年 九 月 三 十 日,本 集 團 可 動 用 |
has accessed to facilities from banks and an insurance | 之 銀 行 及 一 間 保 險 公 司 之 融 資 總 額 為 港 幣 |
company with an aggregate amount of HK$2,282.0 | 2,282,000,000元( 其 中 港 幣942,000,000元 乃 |
million (HK$942.0 million was secured by first charges | 以 本 集 團 之 若 干 租 賃 土 地 及 樓 宇 以 及 投 資 物 |
over certain leasehold land and buildings and investment | 業作第一抵押),當中港幣902,000,000元之銀 |
properties of the Group), of which HK$902.0 million | 行貸款已被提取,而約港幣267,100,000元已被 |
bank loans have been drawn down and approximately | 動用,主要用作發行信用狀及履約保證。該等 |
HK$267.1 million has been utilised mainly for the | 銀 行 融 資 下 之 銀 行 貸 款 按 現 行 市 場 利 率 計 算 |
issuance of letters of credit and performance bonds as at | 利息。 |
30 September 2019. The bank loans under these banking | |
facilities bear interest at prevailing market interest rates. | |
With its cash holdings and available facilities from banks | 從 手 頭 現 金 及 可 供 動 用 來 自 銀 行 及 一 間 保 險 |
and an insurance company, the Group's liquidity position | 公司之融資,本集團之流動資金狀況於來年將 |
will remain healthy in the coming year, with sufficient | 維持穩健,具備充裕財務資源以應付其承擔、 |
financial resources to meet its obligations, operation and | 營運及未來發展需要。 |
future development requirements. | |
TREASURY POLICIES | 財資管理政策 |
In order to minimise the cost of funds and to achieve | 為了減低資金成本及達至更佳的風險控制,本 |
better risk control, the treasury activities of the Group are | 集團之財資事務集中由最高管理層監管。於本 |
centralised and scrutinised by the top management. The | 公 司 之 二 零 一 八 ╱ 二 零 一 九 年 報 內 刊 載 之 本 |
Group's treasury policies remain unchanged from those | 集團財資管理政策維持不變。 |
described in the Company's annual report 2018/2019. |
2019/2020年中期報告 興勝創建控股有限公司 | 19 |
FINANCIAL REVIEW 財務回顧
CAPITAL STRUCTURE | 資本結構 |
It is the intention of the Group to keep a proper | 本 集 團 力 求 保 持 適 當 之 股 本 及 債 務 組 合,以 |
combination of equity and debt to ensure an efficient | 確 保 一 直 能 維 持 一 個 有 效 之 資 本 結 構。於 回 |
capital structure over time. During the period under | 顧 期 間,本 集 團 已 獲 得 之 港 幣 銀 行 貸 款 達 港 |
review, the Group has borrowed Hong Kong dollar loans | 幣902,000,000元( 於 二 零 一 九 年 三 月 三 十 一 |
amounting to HK$902.0 million from banks (as at 31 | 日:港 幣351,000,000元 )。貸 款 已 用 於 收 購 |
March 2019: HK$351.0 million). The loans have been used | 若 干 物 業 作 投 資 及 發 展 用 途,以 及 用 作 一 |
for financing the acquisition of properties for investment | 般 營 運 資 金。貸 款 分 兩 年 攤 還,第 一 年 須 償 |
and development purposes and as general working | 還 港 幣739,100,000元 及 第 二 年 須 償 還 港 幣 |
capital. The maturity profile of the lending spread over | 162,900,000元。利息乃根據香港銀行同業拆息 |
a period of two years with HK$739.1 million repayable | 附以吸引利率差幅計算。 |
within the first year and HK$162.9 million repayable | |
within the second year. Interest is based on Hong Kong | |
Interbank Offered Rate with a competitive margin. | |
As at 30 September 2019, the Group's gearing ratio, | 於 二 零 一 九 年 九 月 三 十 日,本 集 團 按 本 集 團 |
calculated on the basis of the net borrowing of the | 借 貸 淨 額( 銀 行 貸 款 總 額 減 銀 行 結 餘 及 現 金 |
Group (total bank loans less total bank balances and | 總 額)除 以 股 東 資 金 計 算 之 資 產 負 債 比 率 為 |
cash) over shareholders' funds, was 12.4% (as at 31 | 12.4%( 於 二 零 一 九 年 三 月 三 十 一 日:本 集 團 |
March 2019: the Group was in a net cash position, | 根 據 其 銀 行 結 餘 及 現 金 總 額 減 銀 行 貸 款 總 額 |
calculated on the basis that total bank balances and cash | 計算為淨現金之狀況)。 |
less total bank loans). | |
MAJOR ACQUISITION AND DISPOSALS | 主要收購及出售 |
On 15 April 2019, an indirect wholly owned subsidiary | 於 二 零 一 九 年 四 月 十 五 日,本 公 司 之 間 接 全 |
of the Company, Great Virtue Ventures Limited, | 資 附 屬 公 司 達 德 創 投 有 限 公 司 與 獨 立 第 三 方 |
entered into a sale and purchase agreement with an | 訂 立 買 賣 協 議,以 收 購 位 於 香 港 九 龍 觀 塘 大 |
independent third party to purchase a property, namely | 業 街1號 的 物 業( 即 禧 年 大 廈 ),代 價 為 港 幣 |
Hay Nien Building located at No.1 Tai Yip Street, Kwun | 489,000,000元。交易已於二零一九年五月八日 |
Tong, Kowloon, Hong Kong, at a consideration of | 完成。 |
HK$489,000,000. The transaction was completed on 8 | |
May 2019. |
20 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
FINANCIAL REVIEW 財務回顧
On 15 July 2019, an indirect wholly owned subsidiary of the Company, Shangzhi Limited, entered into a sale and purchase agreement with an independent third party to dispose of its entire interests in General Mark Holdings Limited, together with its wholly owned subsidiary, Masswell International Limited ("Masswell"), at a consideration of approximately HK$421,529,000. Masswell is engaged in property investment. The major asset of Masswell represented a serviced apartment named "One Eleven" situated at No. 111 High Street, Hong Kong. The disposal was completed on 15 August 2019.
On 16 July 2019, an indirect wholly owned subsidiary of the Company, Excellent Sincere Limited, entered into a sale and purchase agreement with an independent third party to acquire the entire issued and paid up share capital and shareholder loan of Storage Portfolio Holding
- Ltd, together with its wholly owned subsidiaries, (i) Storage Holding I Ltd; and (ii) Storage Management Ltd, together with its wholly owned subsidiaries, Minibox Asia Limited and New Empire Properties Limited ("Storage Management Group"), at a consideration of approximately HK$737,884,000. The acquisition was completed on 30 August 2019. Storage Portfolio Holding II Ltd was principally engaged in the self-storage business through Storage Management Group and holds various industrial properties portfolio located at Chai Wan and Kwun Tong, Hong Kong through Storage Holding I Ltd. Immediate after the completion of the acquisition on 30 August 2019, Storage Portfolio Holding II Ltd entered into a sale and purchase agreement on the same day with an independent third party to dispose the entire interest in Storage Management Group at a consideration of approximately HK$16,194,000. The disposal was completed on the same day. After the disposal of Storage Management Group, the major asset of Storage Portfolio Holding II Ltd together with its wholly owned subsidiary, Storage Holding I Ltd represented the industrial properties located at Chai Wan and Kwun Tong.
於二零一九年七月十五日,本公司之間接全資 附 屬 公 司 尚 志 有 限 公 司 與 獨 立 第 三 方 訂 立 買 賣協議,以出售廣誌控股有限公司,連同其全 資附屬公司茂中國際有限公司(「茂中」)之全 部權益,代價約為港幣421,529,000元。茂中從 事物業投資。茂中的主要資產為位於香港高街 111號的服務式住宅「One Eleven 」。出售已於 二零一九年八月十五日完成。
於二零一九年七月十六日,本公司之間接全資 附 屬 公 司 卓 誠 有 限 公 司 與 獨 立 第 三 方 訂 立 買 賣協議,以收購Storage Portfolio Holding II Ltd以及其全資附屬公司(i) Storage Holding
- Ltd;及(ii) Storage Management Ltd,連 同 其 全 資 附 屬 公 司 美 利 倉 亞 洲 有 限 公 司 及
鴻恩地產有限公司(「Storage Management Group 」)之 全 部 已 發 行 及 繳 足 股 本 及 股 東 貸 款,代 價 約 為 港 幣 737,884,000元。收 購 已 於 二 零 一 九 年 八 月 三 十 日 完 成。Storage Portfolio Holding II Ltd主 要 透 過 Storage Management Group從事迷你倉業務及透過 Storage Holding I Ltd持有位於香港柴灣及 觀 塘 各 項 工 業 物 業 組 合。緊 隨 於 二 零 一 九 年 八 月 三 十 日 收 購 完 成 後,Storage Portfolio Holding II Ltd與獨立第三方於同日訂立買賣 協議以出售Storage Management Group之 全 部 權 益,代 價 約 為 港 幣16,194,000元。出 售 已 於 同 日 完 成。出 售 Storage Management Group之 後,Storage Portfolio Holding II Ltd,連 同 其 全 資 附 屬 公 司Storage Holding
- Ltd的 主 要 資 產 為 位 於 柴 灣 及 觀 塘 的 工 業 物 業。
2019/2020年中期報告 興勝創建控股有限公司 | 21 |
FINANCIAL REVIEW 財務回顧
On 16 August 2019, a joint venture in which the Group | 於二零一九年八月十六日,本集團擁有50%權 |
has 50% interest entered into a sale and purchase | 益之合營企業與獨立第三方訂立買賣協議,以 |
agreement with an independent third party to dispose | 出售Popular Castle Limited連同其全資附屬 |
the entire issued share capital and shareholder's loan to | 公司( 其間接持有位於新界葵涌打磚坪街57至 |
Popular Castle Limited together with its wholly owned | 61號之中央工業大廈)之全部已發行股本及股 |
subsidiaries which indirectly held Central Industrial | 東貸款,代價約為港幣1,080,000,000元( 可予 |
Building, located at 57-61 Ta Chuen Ping Street, | 調整)。出售預期於二零二零年三月完成。 |
Kwai Chung, New Territories at a consideration of | |
approximately HK$1,080,000,000 (subject to adjustment). | |
The disposal is expected to be completed in March 2020. | |
On 27 September 2019, a joint venture in which the | 於二零一九年九月二十七日,本集團擁有50% |
Group has 50% interest entered into a sale and purchase | 權益之合營企業與獨立第三方訂立買賣協議, |
agreement with an independent third party to acquire | 以收購Harbour Sky (BVI) Ltd.其直接持有位 |
the entire issued share capital and shareholder's loan | 於香港柴灣利眾街14至16號的一整棟物業( 即 |
to Harbour Sky (BVI) Ltd. which directly held the whole | Johnson Place ))之全部已發行股本及股東貸 |
block of property, namely Johnson Place, located at | 款,代價約為港幣948,025,000元。收購已於二 |
No. 14-16 Lee Chung Street, Chai Wan, Hong Kong at | 零一九年十月二十三日完成。 |
a consideration of approximately HK$948,025,000. The | |
acquisition was completed on 23 October 2019. | |
On 11 October 2019, an indirect wholly owned | 於二零一九年十月十一日,本公司之間接全資 |
subsidiary of the Company entered into a sale and | 附屬公司與獨立第三方訂立買賣協議,以收購 |
purchase agreement with an independent third party to | 卓雄國際有限公司( 其以「香港馨樂庭尚圜公 |
acquire the entire issued and paid up share capital and | 寓酒店」之名在該物業持有服務式住宅及經營 |
shareholder loan of Excel Chinese International Limited, | 酒店業務)之全部已發行及繳足股本及股東貸 |
which holds a serviced residence and hotel business | 款,代 價 為 港 幣740,800,000元( 可 予 調 整)。 |
operated at the Property in the name "Citadines Mercer | 收購已於二零一九年十一月八日完成。 |
Hong Kong" at a consideration of HK$740,800,000 | |
(subject to adjustment). The acquisition was completed | |
on 8 November 2019. | |
COLLATERAL | 抵押品 |
As at 30 September 2019, the Group's Hong Kong dollar | 於 二 零 一 九 年 九 月 三 十 日,本 集 團 之 港 幣 貸 |
loans of HK$802.0 million (as at 31 March 2019: HK$351.0 | 款 為 港 幣802,000,000元( 二 零 一 九 年 三 月 |
million) were secured by first charges over certain | 三 十 一 日:港 幣351,000,000元),乃 以 本 集 團 |
leasehold land and buildings and investment properties | 之若干租賃土地及樓宇以及投資物業作第一抵 |
of the Group, at the carrying value of approximately | 押,賬面值為約港幣1,402,800,000元( 於二零 |
HK$1,402.8 million (as at 31 March 2019: HK$942.2 | 一九年三月三十一日:港幣942,200,000元)。 |
million). |
22 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
FINANCIAL REVIEW 財務回顧
PERFORMANCE BONDS | 履約保證 | |
As at 30 September 2019, the Group had outstanding | 於 二 零 一 九 年 九 月 三 十 日,本 集 團 就 建 築 合 | |
performance bonds in respect of construction contracts | 約 持 有 之 履 約 保 證 約 為 港 幣164,000,000元 | |
amounting to approximately HK$164.0 million (as at 31 | ( 二零一九年三月三十一日:港幣136,900,000 | |
March 2019: HK$136.9 million). | 元)。 | |
COMMITMENTS | 承擔 | |
At the end of the reporting period, the Group had the | 於報告期末,本集團有以下承擔: | |
following commitments: | ||
30.9.2019 | 31.3.2019 | |
二零一九年 | 二零一九年 | |
九月三十日 | 三月三十一日 | |
HK$'000 | HK$'000 | |
港幣千元 | 港幣千元 |
Capital expenditure contracted for but not provided in the condensed consolidated financial statements in relation to:
Acquisition of investment properties
就下列已訂約但尚未列於 簡明綜合財務報表內之 資本支出:
收購投資物業 | - | 440,100 |
The Group's share of the commitments made jointly with | 本集團分佔與其他合營企業夥伴就合營企業共 | |||
other joint ventures relating to the joint ventures, but | 同作出但於報告期末尚末確認之承擔如下: | |||
not recognised at the end of the reporting period is as | ||||
follows: | ||||
30.9.2019 | 31.3.2019 | |||
二零一九年 | 二零一九年 | |||
九月三十日 | 三月三十一日 | |||
HK$'000 | HK$'000 | |||
港幣千元 | 港幣千元 | |||
Commitments to provide loans | 提供貸款承擔 | 1,313,745 | 382,857 | |
2019/2020年中期報告 興勝創建控股有限公司 | 23 |
OTHER INFORMATION 其他資料
DIRECTORS' INTERESTS AND SHORT | 董事於股份、相關股份及債權證之 | |||||
POSITIONS IN SHARES, UNDERLYING | 權益與淡倉 | |||||
SHARES AND DEBENTURES | ||||||
As at 30 September 2019, the interests of the directors of | 於二零一九年九月三十日,本公司董事於本公 | |||||
the Company in the shares and underlying shares of the | 司 之 股 份 及 相 關 股 份 中 擁 有 記 錄 於 本 公 司 根 | |||||
Company as recorded in the register required to be kept | 據證券及期貨條例(「證券及期貨條例」)第352 | |||||
by the Company under Section 352 of the Securities and | 條須存置之登記冊內之權益如下: | |||||
Futures Ordinance ("SFO") were as follows: | ||||||
(i) Long position in the shares of the Company | (i) 於本公司股份之好倉 | |||||
Approximate | ||||||
Number of | Total number | percentage of | ||||
ordinary | of ordinary | issued | ||||
Name | Capacity | shares held | shares held | share capital | ||
(Note vi) | ||||||
佔已發行股本 | ||||||
姓名 | 身份 | 所持普通股數目 | 所持普通股總數 | 概約百分比 | ||
( 附註vi) | ||||||
Cha Mou Sing, Payson | Beneficial owner | 26,537,925 | ||||
查懋聲 | 實益擁有人 | |||||
Interest of controlled corporations | 20,321,502 | |||||
受控法團之權益 | (Note i) | |||||
( 附註i) | ||||||
Beneficiary of discretionary trusts | 531,981,820 | 578,841,247 | 53.05% | |||
酌情信託之受益人 | (Note ii) | |||||
( 附註ii) | ||||||
Wong Sue Toa, Stewart | Beneficial owner | 37,795,157 | ||||
王世濤 | 實益擁有人 | |||||
Interest of controlled corporation | 4,270,975 | |||||
受控法團之權益 | (Note iii) | |||||
( 附註iii) | ||||||
Interest of spouse | 5,485,487 | 47,551,619 | 4.35% | |||
配偶權益 | (Note iv) | |||||
( 附註iv) | ||||||
Tai Sai Ho | Beneficial owner | 17,385,721 | 17,385,721 | 1.59% | ||
戴世豪 | 實益擁有人 |
24 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
OTHER INFORMATION 其他資料
Approximate | |||||
Number of | Total number | percentage of | |||
ordinary | of ordinary | issued | |||
Name | Capacity | shares held | shares held | share capital | |
(Note vi) | |||||
佔已發行股本 | |||||
姓名 | 身份 | 所持普通股數目 | 所持普通股總數 | 概約百分比 | |
( 附註vi) | |||||
Lo Kai Cheong | Beneficial owner | 7,674,137 | |||
老啟昌 | 實益擁有人 | ||||
Interest of spouse | 2,548,422 | 10,222,559 | 0.93% | ||
配偶權益 | (Note v) | ||||
( 附註v) | |||||
Cha Mou Daid, Johnson | Beneficial owner | 8,963,500 | |||
查懋德 | 實益擁有人 | ||||
Beneficiary of discretionary trusts | 539,500,961 | 548,464,461 | 50.27% | ||
酌情信託之受益人 | (Note ii) | ||||
( 附註ii) | |||||
Zhang Wei | Beneficial owner | 4,288,000 | 4,288,000 | 0.39% | |
張煒 | 實益擁有人 | ||||
Chan Pak Joe | Beneficial owner | 2,830,100 | 2,830,100 | 0.25% | |
陳伯佐 | 實益擁有人 | ||||
Lau Tze Yiu, Peter | Beneficial owner | 3,759,950 | 3,759,950 | 0.34% | |
劉子耀 | 實益擁有人 | ||||
Sun Tai Lun | Beneficial owner | 3,078,000 | 3,078,000 | 0.28% | |
孫大倫 | 實益擁有人 |
Notes:
- These shares are held by Accomplished Investments Limited and Kola Heights Limited, companies that are wholly owned by Mr. Cha Mou Sing, Payson.
- These shares are held under certain but not identical discretionary trusts, of which Mr. Cha Mou Sing, Payson and Mr. Cha Mou Daid, Johnson are among the members of the class of discretionary beneficiaries.
- Mr. Wong Sue Toa, Stewart's corporate interests in the Company arise from the fact that he owns 50% of the share capital of Executive Plaza Limited, which holds 4,270,975 shares of the Company.
附註:
- 該 等 股 份 由 Accomplished Investments Limited及Kola Heights Limited持有,該等 公司由查懋聲先生全資擁有。
- 該 等 股 份 由 若 干 不 同 酌 情 信 託 所 持 有,查 懋 聲先生及查懋德先生均為若干不同酌情信託 之酌情受益人組別其中之成員。
- 王世濤先生在本公司之公司權益是透過其擁 有 世 濤 投 資 有 限 公 司 的50%股 本 而 持 有,該 公司持有本公司4,270,975股股份。
2019/2020年中期報告 興勝創建控股有限公司 | 25 |
OTHER INFORMATION 其他資料
(iv) These shares are held by Ms. Wong Lui Kwok Wai, the | (iv) | 該等股份由王世濤先生之配偶王雷國慧女士 |
wife of Mr. Wong Sue Toa, Stewart. | 持有。 | |
(v) These shares are held by Ms. Lee Kwai Lin, the wife of Mr. | (v) | 該等股份由老啟昌先生之配偶李桂蓮女士持 |
Lo Kai Cheong. | 有。 | |
(vi) The percentage is calculated based on the total number | (vi) | 百分比乃根據本公司於二零一九年九月三十 |
of issued shares of the Company as at 30 September 2019 | 日 已 發 行 股 份 總 數( 即1,090,924,676股 股 | |
(i.e. 1,090,924,676 shares). | 份)計算。 | |
(ii) Share options | (ii) 購股權 | |
Director's interests in share options are set out in | 董事於購股權之權益載於下文「購股權計 | |
the section headed "Share Option Scheme" below. | 劃」一節。 | |
Save as disclosed above, as at 30 September 2019, none | 除 上 文 所 披 露 者 外,於 二 零 一 九 年 九 月 三 十 | |
of the directors and chief executive of the Company had | 日,本公司董事及最高行政人員概無於本公司 | |
any interests or short positions in the shares, underlying | 或其任何相聯法團( 定義見證券及期貨條例第 | |
shares and debentures of the Company or any of its | XV部)之股份、相關股份及債權證中擁有記錄 | |
associated corporations (within the meaning of Part | 於本公司根據證券及期貨條例第352條須存置 | |
XV of the SFO) which were recorded in the register | 之登記冊內之任何權益或淡倉,或根據香港聯 | |
required to be kept by the Company under Section 352 | 合交易所有限公司(「聯交所」)證券上市規則 | |
of the SFO, or which were required to be notified to the | (「上市規則」)附錄十所載之《上市發行人董事 | |
Company and The Stock Exchange of Hong Kong Limited | 進 行 證 券 交 易 的 標 準 守 則》(「標 準 守 則」)須 | |
(the "Stock Exchange") pursuant to the Model Code for | 知會本公司及聯交所之任何權益或淡倉。於截 | |
Securities Transactions by Directors of Listed Issuers (the | 至二零一九年九月三十日止六個月,各董事及 | |
"Model Code") as set out in Appendix 10 to the Rules | 最 高 行 政 人 員 概 無 擁 有 或 獲 授 任 何 可 認 購 本 | |
Governing the Listing of Securities on the Stock Exchange | 公司及其相聯法團( 定義見證券及期貨條例第 | |
(the "Listing Rules"). Nor any of the directors and the | XV部)證券之權利,亦無行使任何該等權利。 | |
chief executives had any interest in, or had been granted | ||
any right to subscribe for the securities of the Company | ||
and its associated corporations (within the meaning | ||
of Part XV of the SFO) or had exercised any such right | ||
during the six months ended 30 September 2019. | ||
SHARE OPTION SCHEME | 購股權計劃 | |
Pursuant to the Company's existing share option | 根據本公司現有購股權計劃( 於二零一一年九 | |
scheme which was adopted and became effective on 21 | 月 二 十 一 日 獲 採 納 及 生 效),本 公 司、其 附 屬 | |
September 2011, all directors (including independent | 公司及其聯營公司之所有董事( 包括獨立非執 | |
non-executive directors), full-time employees and | 行董事)、全職僱員及顧問均符合參與該計劃 | |
consultants of the Company, its subsidiaries and its | 之資格。 | |
associated companies are eligible to participate in the | ||
scheme. |
26 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
OTHER INFORMATION 其他資料
Details of the movement of share options under the Company's share option scheme during the six months ended 30 September 2019 were as follows:
於截至二零一九年九月三十日止六個月期間, 本 公 司 購 股 權 計 劃 項 下 購 股 權 之 變 動 詳 情 如 下:
Approximate | |||||||||
Exercised | Lapsed | Balance | percentage of | ||||||
Category or Name of | Exercise price | Balance as at | during | during | as at | issued share | |||
participants | Date of grant | per share | Exercise period | 1.4.2019 | the period | the period | 30.9.2019 | capital | |
(Note i) | 於二零一九年 | (Note ii) | 於二零一九年 | (Note iii) | |||||
四月一日之 | 九月三十日之 | 佔已發行股本 | |||||||
參與者類型或姓名 | 授出日期 | 每股行使價 | 行使期間 | 結餘 | 於期內行使 | 於期內失效 | 結餘 | 概約百分比 | |
( 附註i) | ( 附註ii) | ( 附註iii) | |||||||
Directors of the Company | |||||||||
本公司之董事 | |||||||||
Cha Mou Daid, Johnson | 5.9.2017 | HK$1.54 | 5.9.2017 to 4.9.2022 | 5,192,000 | - | - | 5,192,000 | 0.47% | |
查懋德 | 二零一七年九月五日 | 港幣1.54元 | 二零一七年九月五日至 | ||||||
二零二二年九月四日 | |||||||||
5,192,000 | - | - | 5,192,000 | ||||||
Employees of the Group | 26.11.2014 | HK$0.96 | 26.11.2014 to 25.11.2019 | 915,300 | (93,100) | (125) | 822,075 | 0.07% | |
本集團之僱員 | 二零一四年十一月 | 港幣0.96元 | 二零一四年十一月二十六日至 | ||||||
二十六日 | 二零一九年十一月二十五日 | ||||||||
5.9.2017 | HK$1.54 | 5.9.2017 to 4.9.2022 | 3,550,500 | - | (345,500) | 3,205,000 | 0.29% | ||
二零一七年九月五日 | 港幣1.54元 | 二零一七年九月五日至 | |||||||
二零二二年九月四日 | |||||||||
4,465,800 | (93,100) | (345,625) | 4,027,075 | ||||||
Total | |||||||||
總計 | 9,657,800 | (93,100) | (345,625) | 9,219,075 | |||||
Notes: | 附註: | ||
(i) | The share options vested immediately on the respective dates of | (i) | 購股權於各自授出日期即時歸屬。 |
grant. | |||
(ii) | The weighted average closing price of the Company's shares | (ii) | 本公司股份於緊接購股權獲行使日期前之加權平均 |
immediately before the exercise dates of the share options was | 收市價為每股港幣1.32元。 | ||
HK$1.32 per share. | |||
(iii) | The percentage is calculated based on the total number of | (iii) | 百分比乃根據本公司於二零一九年九月三十日已發 |
issued shares of the Company as at 30 September 2019 (i.e. | 行股份總數( 即1,090,924,676股股份)計算。 | ||
1,090,924,676 shares). |
2019/2020年中期報告 興勝創建控股有限公司 | 27 |
OTHER INFORMATION 其他資料
INTERESTS OF SHAREHOLDERS | 根據證券及期貨條例須予披露之股 | ||||
DISCLOSEABLE UNDER THE SFO | 東權益 | ||||
As at 30 September 2019, the interests of the | 於二零一九年九月三十日,股東( 本公司董事 | ||||
shareholders (other than the directors and chief executive | 及最高行政人員除外)於本公司股份及相關股 | ||||
of the Company) in the shares and underlying shares of | 份中,擁有記錄於本公司根據證券及期貨條例 | ||||
the Company as recorded in the register required to be | 第336條須存置之登記冊內之權益如下: | ||||
kept by the Company under Section 336 of the SFO were | |||||
as follows: | |||||
Long position in the shares of the Company | 於本公司股份之好倉 | ||||
Approximate | |||||
Number of | percentage of | ||||
ordinary shares | issued share | ||||
Name | Capacity | held | capital | ||
(Note iv) | |||||
佔已發行股本 | |||||
名稱 | 身份 | 所持普通股數目 | 概約百分比 | ||
( 附註iv ) | |||||
CCM Trust (Cayman) Limited | Trustee | 487,702,041 | 44.70% | ||
("CCM Trust") | 信託人 | (Note i) | |||
CCM Trust (Cayman) Limited | Interest of controlled corporations | ( 附註i ) | |||
(「CCM Trust 」) | 受控法團之權益 | ||||
Mingly Corporation ("Mingly") | Beneficial owner | 104,243,301 | 9.55% | ||
名力集團控股有限公司(「名力」) | 實益擁有人 | (Note ii) | |||
Interest of controlled corporations | ( 附註ii ) | ||||
受控法團之權益 | |||||
CCM Capital Corporation | Beneficial owner | 78,866,272 | 7.22% | ||
("CCM Capital") | 實益擁有人 | (Note ii) | |||
CCM Capital Corporation | ( 附註ii ) | ||||
(「CCM Capital 」) | |||||
LBJ Regents Limited ("LBJ") | Trustee | 67,829,571 | 6.21% | ||
LBJ Regents Limited(「LBJ 」) | 信託人 | (Note iii) | |||
Interest of controlled corporation | ( 附註iii ) | ||||
受控法團之權益 |
28 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
OTHER INFORMATION 其他資料
Notes:
- These share interests comprise 383,458,740 shares directly held by CCM Trust and 104,243,301 shares held indirectly through Mingly and its wholly owned subsidiaries. CCM Trust is interested in 87.5% equity interest in Mingly. CCM Trust is holding the 383,458,740 shares as the trustee of certain but not identical discretionary trusts of which members of the Cha Family (comprising, inter alios, Mr. Cha Mou Sing, Payson and Mr. Cha Mou Daid, Johnson, being the directors of the Company) are among the discretionary objects.
- These share interests comprise 3,732,928 shares directly held by Mingly and 78,866,272 shares and 21,644,101 shares held indirectly through CCM Capital and Mingly Asia Capital Limited, respectively. CCM Capital and Mingly Asia Capital Limited are direct wholly owned subsidiaries of Mingly.
- These share interests comprise 61,022,931 shares directly held by LBJ and 6,806,640 shares held indirectly through Bie Ju Enterprises Limited, its wholly owned subsidiary. LBJ is holding the 61,022,931 shares as the trustee of certain but not identical discretionary trusts of which members of the Cha Family (comprising, inter alios, Mr. Cha Mou Sing, Payson and Mr. Cha Mou Daid, Johnson, being the directors of the Company) are among the discretionary objects.
- The percentage is calculated based on the total number of issued shares of the Company as at 30 September 2019 (i.e. 1,090,924,676 shares).
附註:
- 該 等 股 份 權 益 包 括 由 CCM Trust 直 接 持 有 之 383,458,740股 股 份 及 透 過 名 力 及 其 全 資 附 屬 公 司 間接持有之104,243,301股股份。CCM Trust擁有名 力87.5%之股權。CCM Trust以信託人身份為若干不 同酌情信託持有383,458,740股股份,該等信託之酌 情受益人其中有查氏家族成員( 當中包括查懋聲先 生及查懋德先生,均為本公司董事)。
- 該 等 股 份 權 益 包 括 由 名 力 直 接 持 有 之3,732,928
股股份及透過CCM Capital及Mingly Asia Capital Limited分 別 間 接 持 有 之 78,866,272股 股 份 及 21,644,101股 股 份。CCM Capital及 Mingly Asia Capital Limited為名力之直接全資附屬公司。 - 該 等 股 份 權 益 包 括 由 LBJ直 接 持 有 之61,022,931
股 股 份 及 透 過 其 全 資 附 屬 公 司Bie Ju Enterprises Limited間接持有之6,806,640股股份。LBJ以信託人 身 份 為 若 干 不 同 酌 情 信 託 持 有61,022,931股 股 份, 該等信託之酌情受益人其中有查氏家族成員( 當中 包括查懋聲先生及查懋德先生,均為本公司董事)。 - 百分比乃根據本公司於二零一九年九月三十日已發 行股份總數( 即1,090,924,676股股份)計算。
Save as disclosed above, as at 30 September 2019, the | 除 上 文 所 披 露 者 外,於 二 零 一 九 年 九 月 三 十 |
Company has not been notified by any persons (other | 日,本公司並不知悉任何人士( 本公司董事及 |
than the directors and chief executive of the Company) | 最高行政人員除外)於本公司股份及相關股份 |
who had any interests or short positions in the shares and | 中擁有本公司根據證券及期貨條例第336條須 |
underlying shares of the Company which were recorded | 存置之登記冊之任何權益或淡倉。 |
in the register required to be kept by the Company under | |
Section 336 of the SFO. |
2019/2020年中期報告 興勝創建控股有限公司 | 29 |
OTHER INFORMATION 其他資料
UPDATE ON DIRECTORS' INFORMATION PURSUANT TO RULE 13.51B(1) OF LISTING RULES
With effect from 3 July 2019, Dr. Zhang Wei has been appointed as an alternate director to Mr. Cha Mou Sing, Payson, the non-executive chairman of Million Hope Industries Holdings Limited, the securities of which are listed on the Stock Exchange.
Save as disclosed above, there is no other information required to be disclosed pursuant to Rule 13.51B(1) of the Listing Rules.
CORPORATE GOVERNANCE
The corporate governance principles of the Company emphasise a quality board of directors and transparency and accountability to all shareholders.
Throughout the six months ended 30 September 2019, the Company has complied with all the Code Provisions of the Corporate Governance Code (the "CG Code") as set out in Appendix 14 to the Listing Rules, except for the Code Provision E.1.2 of the CG Code which stipulates that the chairman of the board should attend the annual general meeting. The Chairman of the Company, Mr. Cha Mou Sing, Payson, was unable to attend the Company's 2019 annual general meeting due to other important engagement. The Managing Director took the chair of that meeting in accordance with the articles of association of the Company.
MODEL CODE FOR SECURITIES
TRANSACTIONS BY DIRECTORS
The Company has adopted the Model Code as set out in Appendix 10 to the Listing Rules as its own code of conduct regarding directors' securities transactions. Having made specific enquiry to all directors of the Company, all directors confirmed that they have complied with the required standard set out in the Model Code throughout the six months ended 30 September 2019 or the period from his appointment to 30 September 2019 (as for the director appointed during the period).
根據上市規則第13.51B(1)條披露董 事資料之最新情況
自二零一九年七月三日起,張煒博士已獲委任 為 美 亨 實 業 控 股 有 限 公 司 之 非 執 行 主 席 查 懋 聲先生之替任董事,該公司之證券於聯交所上 市。
除上文所披露外,概無任何其他資料須根據上 市規則第13.51B(1)條予以披露。
企業管治
本公司的企業管治原則強調董事會之高質素、 高透明度及對全體股東負責。
於截至二零一九年九月三十日止六個月內,本 公司已遵守上市規則附錄十四所載之《企業管 治守則》(「企業管治守則」)的所有守則條文, 惟 企 業 管 治 守 則 第E.1.2條 守 則 條 文 規 定 董 事 會主席應出席股東週年大會除外。由於本公司 主席查懋聲先生因需要處理其他重要事務,故 未能出席本公司二零一九年股東週年大會。董 事 總 經 理 根 據 本 公 司 之 組 織 章 程 細 則 出 任 該 大會主席。
董事進行證券交易的標準守則
本 公 司 已 採 納 上 市 規 則 附 錄 十 所 載 之 標 準 守 則,作為董事進行證券交易之行為守則。經向 本公司全體董事作出具體查詢後,全體董事均 確認彼等於截至二零一九年九月三十日止六個 月或其委任至二零一九年九月三十日期間( 對 於在此期間獲委任之董事)已遵守標準守則內 所載之規定準則。
30 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
OTHER INFORMATION 其他資料
DISCLOSURE UNDER RULE 13.22 OF | 根據上市規則第13.22條作出之披露 | |||
LISTING RULES | ||||
The financial assistance to affiliated companies of the | 於二零一九年九月三十日,向本公司之聯屬公 | |||
Company, and guarantees given for banking facilities | 司 提 供 之 財 務 資 助 及 就 授 予 名 列 下 表 首 欄 之 | |||
granted to affiliated companies of the Company named | 本 公 司 之 聯 屬 公 司 之 銀 行 融 資 作 出 之 擔 保 總 | |||
in the first column in the table below, in aggregate | 額約為港幣2,073,444,000元,其相當於本公司 | |||
amounted to approximately HK$2,073,444,000 which | 之總資產約36.1%,有關詳情如下: | |||
represented approximately 36.1% of the total assets of | ||||
the Company at 30 September 2019. Details of which are | ||||
as follows: | ||||
Total amount of | ||||
financial assistance | ||||
Company's given to, committed capital | ||||
equity interest | injection to and guarantees | |||
in affiliated | given for facilities granted to, | |||
company | affiliated company | |||
向聯屬公司提供之財務資助、 | ||||
承諾向聯屬公司作出之注資及 | ||||
本公司於 | 就授予聯屬公司之融資作出之 | |||
Name of affiliated company | 聯屬公司名稱 | 聯屬公司之股權 | 擔保總額 | |
HK$'000 | ||||
港幣千元 | ||||
Haining Jiafeng Real Estate | 海寧嘉豐房地產有限公司(「海寧」) | 49% | 103,089 | |
Development Limited ("Haining") | (Note 1) | |||
( 附註1) | ||||
AG Acquisition M (BVI) Limited | AG Acquisition M (BVI) Limited | 25% | 24,209 | |
("AG Acquisition") and | (「AG Acquisition」)及 | (Note 2) | ||
its subsidiaries | 其附屬公司 | ( 附註2) | ||
Victorious Troops Limited | Victorious Troops Limited | 50% | 550,000 | |
("Victorious Troops") and | (「Victorious Troops」)及 | (Note 3) | ||
its subsidiaries | 其附屬公司 | ( 附註3) | ||
Gallant Elite Enterprises Limited | 騰傑企業有限公司(「騰傑」)及 | 50% | 146,146 | |
("Gallant Elite") and | 其附屬公司 | (Note 4) | ||
its subsidiaries | ( 附註4) | |||
Great Splendor Enterprises Limited | Great Splendor Enterprises Limited | 50% | 250,000 | |
("Great Splendor") and | (「Great Splendor」)及 | (Note 5) | ||
its subsidiaries | 其附屬公司 | ( 附註5) | ||
Flourishing Stable Limited | 盛堅有限公司(「盛堅」) | 50% | 1,000,000 | |
("Flourishing Stable") | 及其附屬公司 | (Note 6) | ||
and its subsidiaries | ( 附註6) | |||
2,073,444 | ||||
2019/2020年中期報告 興勝創建控股有限公司 | 31 |
OTHER INFORMATION 其他資料
Notes:
- The Group has guaranteed to a bank in Hong Kong for securing the standby letter of credit of approximately HK$103,089,000 for the period from 12 December 2018 to 11 December 2019 issued by a bank in Hong Kong to a bank in PRC which granted a bank loan to Haining.
- As at 30 September 2019, the Group advanced and made available to AG Acquisition shareholder loans amounting to approximately HK$24,209,000 which are unsecured, non-interest bearing and repayable on demand.
- The total capital commitment shall be contributed by the Group in proportion to its equity interest in the joint venture in the event that the Victorious Troops requires funding (i) in performing discharging and fulfilling any and all of its obligations under the Share Purchase Agreement to acquire an industrial building eventually and/or (ii) in settling construction and redevelopment cost of the industrial building.
- The total capital commitment shall be contributed by the Group in proportion to its equity interest in the joint venture in respect of any funding need arising from any payment obligation of the Gallant Elite concerned.
- The Group shall provide shareholder's loan for a sum up to HK$185,000,000 which shall be unsecured, non-interest bearing and have no fixed term of repayment. In addition, an indemnity (subject to a maximum liability of HK$65,000,000) was provided by the Group to five limited partnerships which are affiliates of the majority shareholder of Great Splendor, who had provided a corporate guarantee as required under the term loan facilities granted to the wholly owned subsidiary of Great Splendor for
- securing the interest payment obligations; (ii) completion and cost overrun undertaking of the property development; and
- the full and punctual payment of the secured liabilities as referred to in the term loan as and when the same shall be due and payable.
- The total capital commitment shall be contributed by the Group in proportion to its equity interest in the joint venture in respect of any funding need arising from any payment obligation of the Flourishing Stable concerned.
附註:
- 本集團已就向海寧授予銀行貸款之一間中國銀行發 出 之 備 用 信 用 證 向 一 間 香 港 銀 行 提 供 擔 保 約 港 幣 103,089,000元,期限由二零一八年十二月十二日至 二零一九年十二月十一日。
- 於二零一九年九月三十日,本集團向AG Acquisition 墊 付 及 向 其 提 供 股 東 貸 款 約 港 幣24,209,000元,其 為無抵押、不計息及須按要求償還。
- 倘Victorious Troops需要資金用於(i)履行及達成其 於股份購買協議項下之任何及全部之責任以最終收 購工業大廈及╱或(ii)結算工業大廈之建築及改造成 本,則資本承擔總額將按其於合營企業之股權比例 由本集團出資。
- 有關騰傑所涉任何付款責任產生之任何資金需要之 資本承擔總額將按其於合營企業之股權比例由本集 團出資。
-
本 集 團 將 提 供 股 東 貸 款 , 金 額 最 高 為 港 幣 185,000,000元( 為 無 抵 押、不 計 息 及 無 固 定 還 款 期 )。此 外,本 集 團 已 向 五 間 有 限 合 夥 企 業( 均 為
Great Splendor( 其已根據授予Great Splendor之
全資附屬公司之定期貸款融資項下之規定提供公司 擔保)之主要股東之聯屬人士)就(i)利息付款義務; (ii)物 業 發 展 之 完 成 及 成 本 超 支 承 諾 提 供 彌 償 保 證
( 受最高負債港幣65,000,000元所規限);及(iii)定期 貸款中所述的有擔保負債的全額及準時付款,並應 在到期時支付。
6. 資本承擔總額將由本集團因應盛堅的任何付款義務 而產生的任何資金需求,按本集團於合營企業的股 權比例出資。
32 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
OTHER INFORMATION 其他資料
The proforma combined statement of financial position | 上 述 聯 屬 公 司 於 二 零 一 九 年 九 月 三 十 日 之 備 | ||
of the above affiliated companies at 30 September 2019 | 考合併財務狀況表如下: | ||
is as follows: | |||
HK$'000 | |||
港幣千元 | |||
Current assets | 流動資產 | 1,659,405 | |
Current liabilities | 流動負債 | (3,343,861) | |
Non-current assets | 非流動資產 | 2,644,966 | |
Non-current liabilities | 非流動負債 | (8,606) | |
Net assets | 資產淨值 | 951,904 | |
PURCHASE, SALE OR REDEMPTION OF | 購買、出售或贖回上市證券 |
LISTED SECURITIES | |
Neither the Company nor any of its subsidiaries | 截至二零一九年九月三十日止六個月,本公司 |
purchased, sold or redeemed any of the Company's listed | 或其任何附屬公司並無購買、出售或贖回任何 |
securities during the six months ended 30 September | 本公司之上市證券。 |
2019. | |
EMPLOYEES AND REMUNERATION POLICY | 僱員及酬金政策 |
As at 30 September 2019, the Group (excluding its | 於二零一九年九月三十日,本集團( 不包括其 |
joint ventures) had 552 full time employees. The Group | 合營企業)有552名全職僱員。本集團參照市場 |
offers competitive remuneration packages, including | 水平及根據僱員之資歷,為僱員提供具吸引力 |
discretionary bonus and share option scheme, to its | 的薪酬組合,包括酌情花紅及購股權計劃。本 |
employees, commensurable to market level and their | 集團亦為僱員提供退休金計劃、醫療福利、公 |
qualifications. The Group also provides retirement | 司及外間的培訓課程。 |
schemes, medical benefits and both in-house and | |
external training courses for employees. |
2019/2020年中期報告 興勝創建控股有限公司 | 33 |
OTHER INFORMATION 其他資料
REVIEW OF INTERIM RESULTS | 中期業績審閱 |
The Company has engaged Messrs Deloitte Touche | 本公司委託本集團核數師德勤‧關黃陳方會計 |
Tohmatsu, the Group's auditor, to assist the Audit | 師 行 協 助 本 公 司 審 核 委 員 會 審 閱 本 集 團 截 至 |
Committee of the Company to review the unaudited | 二 零 一 九 年 九 月 三 十 日 止 六 個 月 之 未 經 審 核 |
condensed consolidated financial statements of the | 簡明綜合財務報表。期內之未經審核簡明綜合 |
Group for the six months ended 30 September 2019. The | 財務報表已經審核委員會審閱。 |
unaudited condensed consolidated financial statements | |
for the period has been reviewed by the Audit | |
Committee. | |
On behalf of the Board | 代表董事會 |
Cha Mou Sing, Payson | 查懋聲 |
Chairman | 主席 |
Hong Kong, 19 November 2019 | 香港,二零一九年十一月十九日 |
34 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS 簡明綜合損益表
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
For the six months | |||||
ended 30 September | |||||
截至九月三十日止六個月 | |||||
2019 | 2018 | ||||
二零一九年 | 二零一八年 | ||||
NOTES | HK$'000 | HK$'000 | |||
附註 | 港幣千元 | 港幣千元 | |||
(Unaudited) | (Unaudited) | ||||
(未經審核) | ( 未經審核) | ||||
(restated) | |||||
( 經重列) | |||||
Continuing operations | 持續經營業務 | ||||
Revenue | 收入 | 3 | 383,843 | 1,107,853 | |
Cost of sales | 銷售成本 | (295,689) | (1,009,006) | ||
Gross profit | 毛利 | 88,154 | 98,847 | ||
Other income | 其他收入 | 3,550 | 2,515 | ||
Exchange loss | 匯兌虧損 | (92) | (822) | ||
Other losses | 其他虧損 | (112) | (136) | ||
Gain on disposal of property, | 出售物業、廠房及 | ||||
plant and equipment | 設備之收益 | 43 | 166,035 | ||
Marketing and distribution costs | 市場推廣及分銷費用 | (6,158) | (4,457) | ||
Administrative expenses | 行政開支 | (92,876) | (132,326) | ||
Change in fair value of | 投資物業之公平值變動 | ||||
investment properties | |||||
- Realised gains on disposals | -出售時之已變現收益 | 68,786 | 44,325 | ||
- Unrealised gains | -未變現收益 | 7,337 | 70,442 | ||
Loss on disposal of subsidiaries | 出售附屬公司之虧損 | 18 | (1,235) | - | |
Reversal of (impairment losses) | 預期信貸虧損模式下之 | ||||
under expected credit loss model | 撥回( 減值虧損) | 4,815 | (2,008) | ||
Share of profit of an associate | 分佔聯營公司溢利 | 48 | 48 | ||
Share of profit of joint ventures | 分佔合營企業溢利 | 81,834 | 78,363 | ||
Finance costs | 財務費用 | (6,489) | (7,636) | ||
Profit before taxation | 除稅前溢利 | 4 | 147,605 | 313,190 | |
Taxation | 稅項支出 | 5 | (6,208) | (2,922) | |
Profit for the period from | 持續經營業務期內溢利 | ||||
continuing operations | 141,397 | 310,268 | |||
2019/2020年中期報告 興勝創建控股有限公司 | 35 |
CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS 簡明綜合損益表
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
For the six months | |||||
ended 30 September | |||||
截至九月三十日止六個月 | |||||
2019 | 2018 | ||||
二零一九年 | 二零一八年 | ||||
NOTES | HK$'000 | HK$'000 | |||
附註 | 港幣千元 | 港幣千元 | |||
(Unaudited) | (Unaudited) | ||||
(未經審核) | ( 未經審核) | ||||
(restated) | |||||
( 經重列) | |||||
Discontinued operations | 已終止經營業務 | ||||
Profit for the period from | 已終止經營業務期內溢利 | ||||
discontinued operations | 6 | - | 3,957 | ||
Profit for the period | 期內溢利 | 141,397 | 314,225 | ||
Profit for the period | 期內溢利 | ||||
For continuing operations | 來自持續經營業務 | 141,397 | 310,268 | ||
For discontinued operations | 來自已終止經營業務 | - | 3,957 | ||
Profit for the period | 期內溢利 | 141,397 | 314,225 | ||
Earnings per share | 每股盈利 | ||||
For continuing and | 就持續經營及已終止經營 | ||||
discontinued operations | 業務而言 | ||||
Basic (HK cents) | 基本( 港仙) | 8 | 13.0 | 30.8 | |
Diluted (HK cents) | 攤薄( 港仙) | 8 | 13.0 | 30.1 | |
For continuing operations | 就持續經營業務而言 | ||||
Basic (HK cents) | 基本( 港仙) | 8 | 13.0 | 30.4 | |
Diluted (HK cents) | 攤薄( 港仙) | 8 | 13.0 | 29.7 | |
36 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME 簡明綜合損益及其他全面收益表
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
For the six months | |||||
ended 30 September | |||||
截至九月三十日止六個月 | |||||
2019 | 2018 | ||||
二零一九年 | 二零一八年 | ||||
HK$'000 | HK$'000 | ||||
港幣千元 | 港幣千元 | ||||
(Unaudited) | (Unaudited) | ||||
(未經審核) | ( 未經審核) | ||||
Profit for the period | 期內溢利 | 141,397 | 314,225 | ||
Other comprehensive expense: | 其他全面支出: | ||||
Items that may be subsequently | 可於其後重新分類至損益之 | ||||
reclassified to profit or loss: | 項目: | ||||
Exchange differences arising on | 換算海外業務產生之 | ||||
translation of foreign operations | 匯兌差額 | (128) | (6,344) | ||
Share of exchange differences of | 分佔合營企業之匯兌差額 | ||||
a joint venture | (5,947) | (10,173) | |||
(6,075) | (16,517) | ||||
Total comprehensive income for | 期內全面收益總額 | ||||
the period | 135,322 | 297,708 | |||
2019/2020年中期報告 興勝創建控股有限公司 | 37 |
CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 簡明綜合財務狀況表
AT 30 SEPTEMBER 2019 於 二 零 一 九 年 九 月 三 十 日
30.9.2019 | 31.3.2019 | ||||
二零一九年 | 二零一九年 | ||||
九月三十日 | 三月三十一日 | ||||
NOTES | HK$'000 | HK$'000 | |||
附註 | 港幣千元 | 港幣千元 | |||
(Unaudited) | (Audited) | ||||
(未經審核) | ( 經審核) | ||||
Non-current assets | 非流動資產 | ||||
Investment properties | 投資物業 | 9 | 3,131,140 | 2,225,570 | |
Property, plant and equipment | 物業、廠房及設備 | 9 | 384,642 | 393,119 | |
Right-of-use assets | 使用權資產 | 9 | 6,762 | - | |
Interest in an associate | 聯營公司之權益 | 7,158 | 7,110 | ||
Interests in joint ventures | 合營企業之權益 | 10 | 472,871 | 396,984 | |
Loans to joint ventures | 合營企業貸款 | 248,699 | 498,289 | ||
Deposits paid for acquisition of | 已付收購附屬公司 | ||||
a subsidiary | 按金 | 23(i) | 37,040 | - | |
Deposits paid and prepayment | 已付收購投資物業 | ||||
for acquisition of | 按金及預付款項 | ||||
investment properties | 遞延稅項資產 | - | 90,465 | ||
Deferred tax assets | 938 | 2,538 | |||
4,289,250 | 3,614,075 | ||||
Current assets | 流動資產 | ||||
Properties under development | 發展中之待售物業 | ||||
for sale | 持作待售物業 | 324,161 | 322,596 | ||
Properties held for sale | 7,441 | 7,441 | |||
Inventories | 存貨 | 15,766 | 15,357 | ||
Contract assets | 合約資產 | 11 | 224,238 | 267,080 | |
Debtors, deposits and | 應收款項、按金及 | ||||
prepayments | 預付款項 | 12 | 104,144 | 114,148 | |
Amount due from | 應收合營企業款項 | ||||
a joint venture | 應收關聯人士款項 | 17 | 17 | ||
Amount due from | |||||
a related party | 合營企業貸款 | - | 24,364 | ||
Loans to joint ventures | 342,911 | 24,209 | |||
Financial assets at fair value | 透過損益按公平值計 | ||||
through profit or loss | 算之財務資產 | 407 | 519 | ||
Taxation recoverable | 可退回稅項 | 7,783 | 10,394 | ||
Bank balances and cash | 銀行結餘及現金 | 421,714 | 869,514 | ||
1,448,582 | 1,655,639 | ||||
38 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION 簡明綜合財務狀況表
AT 30 SEPTEMBER 2019 於 二 零 一 九 年 九 月 三 十 日
30.9.2019 | 31.3.2019 | ||||
二零一九年 | 二零一九年 | ||||
九月三十日 | 三月三十一日 | ||||
NOTES | HK$'000 | HK$'000 | |||
附註 | 港幣千元 | 港幣千元 | |||
(Unaudited) | (Audited) | ||||
(未經審核) | ( 經審核) | ||||
Current liabilities | 流動負債 | ||||
Trade and other payables | 應付款項及其他 | ||||
應付款項 | 13 | 645,556 | 772,165 | ||
Provisions | 撥備 | 83,084 | 87,637 | ||
Lease liabilities | 租賃負債 | 5,078 | - | ||
Taxation payable | 應付稅項 | 64,880 | 66,813 | ||
Bank loans - amounts due | 銀行貸款-於一年內 | ||||
within one year | 應付款項 | 14 | 901,950 | 351,000 | |
1,700,548 | 1,277,615 | ||||
Net current (liabilities) assets | 流動( 負債)資產淨值 | (251,966) | 378,024 | ||
Total assets less current liabilities | 總資產減流動負債 | 4,037,284 | 3,992,099 | ||
Non-current liabilities | 非流動負債 | ||||
Deferred tax liabilities | 遞延稅項負債 | 16,076 | 12,356 | ||
Provisions | 撥備 | 156,015 | 200,299 | ||
Lease liabilities | 租賃負債 | 4,884 | - | ||
176,975 | 212,655 | ||||
3,860,309 | 3,779,444 | ||||
Capital and reserves | 資本及儲備 | ||||
Share capital | 股本 | 15 | 109,092 | 109,083 | |
Reserves | 儲備 | 3,751,217 | 3,670,361 | ||
3,860,309 | 3,779,444 | ||||
2019/2020年中期報告 興勝創建控股有限公司 | 39 |
CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 簡明綜合權益變動表
For the six months ended 30 September 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
Attributable to owners of the Company | ||||||||||||
本公司擁有人應佔 | ||||||||||||
Shares held | ||||||||||||
Share-based | for share | Property | ||||||||||
Share | Contributed | Special | compensation | award | revaluation | Translation | Goodwill | Accumulated | ||||
capital | surplus | reserve | reserve | scheme | reserve | reserve | reserve | profits | Total | |||
為股份 | ||||||||||||
以股份支付的 | 獎勵計劃而 | 物業 | ||||||||||
股本 | 繳入盈餘 | 特別儲備 | 酬金儲備 | 持有之股份 | 重估儲備 | 換算儲備 | 商譽儲備 | 累計溢利 | 總計 | |||
HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | |||
港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | |||
At 1 April 2018 | 於二零一八年四月一日 | 104,618 | 332,869 | 21,941 | 67,752 | (71,995) | 26,554 | 8,062 | (78) | 3,222,152 | 3,711,875 | |
Profit for the period | 期內溢利 | - | - | - | - | - | - | - | - | 314,225 | 314,225 | |
Exchange differences arising on | 換算海外業務產生之 | |||||||||||
translation of foreign operations | 匯兌差額 | - | - | - | - | - | - | (6,344) | - | - | (6,344) | |
Share of exchange differences of | 分佔合營企業之 | |||||||||||
a joint venture | 匯兌差額 | - | - | - | - | - | - | (10,173) | - | - | (10,173) | |
Total comprehensive (expense) | 期內全面( 支出) | |||||||||||
income for the period | 收益總額 | - | - | - | - | - | - | (16,517) | - | 314,225 | 297,708 | |
Dividend paid (Note 7) | 已付之股息( 附註7) | - | - | - | - | - | - | - | - | (52,294) | (52,294) | |
Recognition of equity-settled | 確認以權益結算及 | |||||||||||
share-based payments | 以股份支付之款項 | - | - | - | 12,760 | - | - | - | - | - | 12,760 | |
Award shares vested | 歸屬獎勵股份 | - | - | - | (67,024) | 71,599 | - | - | - | (4,575) | - | |
Share options lapsed | 購股權失效 | - | - | - | (69) | - | - | - | - | 69 | - | |
At 30 September 2018 (unaudited) | 於二零一八年九月三十日 | |||||||||||
( 未經審核) | 104,618 | 332,869 | 21,941 | 13,419 | (396) | 26,554 | (8,455) | (78) | 3,479,577 | 3,970,049 | ||
At 1 April 2019 | 於二零一九年四月一日 | 109,083 | 404,848 | 21,941 | 2,428 | - | 26,554 | (2,452) | (78) | 3,217,120 | 3,779,444 | |
Profit for the period | 期內溢利 | - | - | - | - | - | - | - | - | 141,397 | 141,397 | |
Exchange differences arising on | 換算海外業務產生之 | |||||||||||
translation of foreign operations | 匯兌差額 | - | - | - | - | - | - | (128) | - | - | (128) | |
Share of exchange differences of | 分佔合營企業之 | |||||||||||
a joint venture | 匯兌差額 | - | - | - | - | - | - | (5,947) | - | - | (5,947) | |
Total comprehensive (expense) | 期內全面( 支出) | |||||||||||
income for the period | 收益總額 | - | - | - | - | - | - | (6,075) | - | 141,397 | 135,322 | |
Dividend paid (Note 7) | 已付之股息( 附註7) | - | - | - | - | - | - | - | - | (54,546) | (54,546) | |
Issue of shares upon exercise of | 行使購股權而發行之 | |||||||||||
share options | 股份 | 9 | 93 | - | (13) | - | - | - | - | - | 89 | |
Share options lapsed | 購股權失效 | - | - | - | (91) | - | - | - | - | 91 | - | |
At 30 September 2019 (unaudited) | 於二零一九年九月三十日 | |||||||||||
( 未經審核) | 109,092 | 404,941 | 21,941 | 2,324 | - | 26,554 | (8,527) | (78) | 3,304,062 | 3,860,309 | ||
40 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS 簡明綜合現金流量表
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
For the six months | |||||
ended 30 September | |||||
截至九月三十日止六個月 | |||||
2019 | 2018 | ||||
二零一九年 | 二零一八年 | ||||
NOTES | HK$'000 | HK$'000 | |||
附註 | 港幣千元 | 港幣千元 | |||
(Unaudited) | (Unaudited) | ||||
(未經審核) | ( 未經審核) | ||||
Operating cash flows before | 營運資金變動前之 | ||||
movements in working capital | 營運現金流 | 1,727 | 60,727 | ||
Increase in properties under | 發展中之待售物業增加 | ||||
development for sale | 合約資產╱負債淨額減少 | (1,565) | (903,560) | ||
Decrease in contract | |||||
assets/liabilities, net | 應收款項、按金及 | 42,962 | 34,459 | ||
Decrease in debtors, | |||||
deposits and prepayments | 預付款項減少 | 49,185 | 16,083 | ||
Decrease in trade and | 應付款項及其他應付 | ||||
other payables | 款項減少 | (128,832) | (11,713) | ||
Utilisation of provisions | 動用撥備 | (52,975) | (63,408) | ||
Other operating cash flows | 其他營運現金流 | (10,569) | (23,542) | ||
Net cash used in | 用於營運業務之現金淨額 | ||||
operating activities | (100,067) | (890,954) | |||
Investing activities | 投資業務 | ||||
Purchase of property, | 添置物業、廠房及設備 | ||||
plant and equipment | 添置投資物業 | (4,310) | (4,535) | ||
Purchase of investment | |||||
properties | 出售物業、廠房及 | (491,514) | (36,746) | ||
Proceeds from disposals of | |||||
property, plant and equipment | 設備所得款項 | 43 | 848 | ||
Proceeds from disposal of | 出售投資物業 | ||||
investment properties | 所得款項 | 31,903 | - | ||
Proceeds from disposal of assets | 出售分類為持作 | ||||
classified as held for sale | 出售資產所得款項 | - | 278,712 | ||
Net cash outflows arising on | 收購附屬公司產生之 | ||||
acquisition of subsidiaries | 現金流出淨額 | 18 | (727,497) | (454,506) | |
Deposits paid for an investment | 已付投資按金 | - | (36,500) | ||
Deposits paid for acquisition of | 已付收購附屬公司按金 | ||||
a subsidiary | 合營企業貸款 | 23(i) | (37,040) | - | |
Loans to joint ventures | (69,112) | (237,138) | |||
Net cash inflows arising on | 出售附屬公司產生之 | ||||
disposal of subsidiaries | 現金流入淨額 | 18 | 428,726 | - | |
Other investing cash flows | 其他投資現金流 | 2,560 | 490 | ||
Repayment from a related party | 關聯人士還款 | 24,364 | - | ||
Net cash used in investing | 用於投資業務之現金淨額 | ||||
activities | (841,877) | (489,375) | |||
2019/2020年中期報告 興勝創建控股有限公司 | 41 |
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS 簡明綜合現金流量表
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
For the six months | ||||
ended 30 September | ||||
截至九月三十日止六個月 | ||||
2019 | 2018 | |||
二零一九年 | 二零一八年 | |||
HK$'000 | HK$'000 | |||
港幣千元 | 港幣千元 | |||
(Unaudited) | (Unaudited) | |||
(未經審核) | ( 未經審核) | |||
Financing activities | 融資業務 | |||
Dividends paid | 已付之股息 | (54,546) | (52,294) | |
New bank loans raised | 新借銀行貸款 | 880,000 | 1,271,000 | |
Repayment of bank loans | 償還銀行貸款 | (329,050) | (458,293) | |
Repayment of lease liabilities | 償還租賃負債 | (2,348) | - | |
Proceed from issue of shares | 行使購股權而發行 | |||
upon exercise of share options | 股份之所得款項 | 89 | - | |
Net cash from financing activities | 來自融資業務之現金淨額 | 494,145 | 760,413 | |
Net decrease in cash and | 現金及現金等值減少淨額 | |||
cash equivalents | (447,799) | (619,916) | ||
Cash and cash equivalents at | 期初現金及現金等值 | |||
the beginning of the period | 869,514 | 1,070,124 | ||
Effect of foreign exchange rate | 匯率變動之影響 | |||
changes | (1) | (3,796) | ||
Cash and cash equivalents at | 期末現金及現金等值 | |||
the end of the period | 421,714 | 446,412 | ||
Analysis of balances of cash and | 現金及現金等值結餘之 | |||
cash equivalents | 分析 | |||
Bank balances and cash | 銀行結餘及現金 | 421,714 | 443,610 | |
Bank balances classified | 分類為持作出售 | |||
as held for sale | 銀行結餘 | - | 2,802 | |
421,714 | 446,412 | |||
42 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
1. BASIS OF PREPARATION | 1. 編製基準 |
The condensed consolidated financial statements | 本 簡 明 綜 合 財 務 報 表 乃 根 據 香 港 會 計 師 |
have been prepared in accordance with Hong | 公會頒佈之香港會計準則第三十四號「中 |
Kong Accounting Standard 34 "Interim Financial | 期財務報告」及香港聯合交易所有限公司 |
Reporting" issued by the Hong Kong Institute of | (「聯交所」)證券上市規則(「上市規則」) |
Certified Public Accountants ("HKICPA") as well | 附錄十六所載之適用披露規定所編製。 |
as with the applicable disclosure requirements of | |
Appendix 16 to the Rules Governing the Listing | |
of Securities on The Stock Exchange of Hong | |
Kong Limited (the "Stock Exchange") (the "Listing | |
Rules"). | |
In preparing the condensed consolidated financial | 在 編 製 簡 明 綜 合 財 務 報 表 時,鑒 於 本 |
statements, the directors of the Company have | 集 團 的 流 動 負 債 超 逾 其 流 動 資 產 港 幣 |
given careful consideration to the future liquidity | 251,966,000元,本 公 司 董 事 已 審 慎 考 慮 |
of the Group in light of the fact that the Group's | 本集團的未來流動資金狀況。於二零一九 |
current liabilities exceeded its current assets by | 年 九 月 三 十 日,本 集 團 擁 有 銀 行 貸 款 合 |
HK$251,966,000. As at 30 September 2019, the | 共 港 幣901,950,000元,被 分 類 為 流 動 負 |
Group has bank loans totaling HK$901,950,000, | 債。根據本集團過往成功重續其借貸融資 |
which were classified as current liabilities. Based | 之經驗,本公司董事有信心本集團將能於 |
on past experience that the Group has successfully | 借貸融資到期時重續該等融資。 |
renewed its borrowing facilities, the directors of the | |
Company are confident that the Group will be able | |
to renew the borrowing facilities upon expiry. | |
The directors of the Company are of the opinion | 本公司董事認為,經計及本集團未動用的 |
that, taking into account of the unutilised | 銀行融資、內部產生的資金及本集團重續 |
banking facilities, the internally generated funds | 如上所述借貸融資的能力,本集團擁有充 |
of the Group and the Group's ability to renew | 足 營 運 資 金 可 滿 足 其 自 二 零 一 九 年 九 月 |
borrowing facilities as described above, the Group | 三十日起計未來十二個月之需求。因此, |
has sufficient working capital for its present | 簡 明 綜 合 財 務 報 表 已 按 持 續 經 營 基 準 予 |
requirements for the next twelve months from | 以編製。 |
30 September 2019. Accordingly, the condensed | |
consolidated financial statements have been | |
prepared on a going concern basis. |
2019/2020年中期報告 興勝創建控股有限公司 | 43 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES
The condensed consolidated financial statements have been prepared under the historical cost basis except for certain properties and financial instruments, which are measured at fair values.
Other than changes in accounting policies resulting from the application of new and amendments to Hong Kong Financial Reporting Standards ("HKFRSs"), the accounting policies and methods of computation used in the condensed consolidated financial statements for the six months ended 30 September 2019 are the same as those presented in the Group's annual financial statements for the year ended 31 March 2019.
2. 主要會計政策
除 若 干 物 業 及 財 務 工 具 乃 以 公 平 值 計 量 外,本簡明綜合財務報表乃根據歷史成本 基準編製。
除 因 採 用 新 訂 及 經 修 訂 香 港 財 務 報 告 準 則導致之會計政策變動外,截至二零一九 年 九 月 三 十 日 止 六 個 月 之 簡 明 綜 合 財 務 報表所使用之會計政策及計算方式,與本 集 團 截 至 二 零 一 九 年 三 月 三 十 一 日 止 年 度之年度財務報表所呈列者一致。
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs | 則 |
In the current interim period, the Group has | 於本中期期間,本集團首次採用下列由香 |
applied, for the first time, the following new and | 港 會 計 師 公 會 頒 佈 並 於 二 零 一 九 年 四 月 |
amendments to HKFRSs issued by the HKICPA | 一 日 或 之 後 開 始 之 年 度 期 間 強 制 生 效 之 |
which are mandatory effective for the annual | 新訂及經修訂香港財務報告準則,以編製 |
period beginning on or after 1 April 2019 for the | 本集團之簡明綜合財務報表: |
preparation of the Group's condensed consolidated |
financial statements: | |||
HKFRS 16 | Leases | 香港財務報告準則 | 租賃 |
第十六號 | |||
HK(IFRIC) - Int 23 | Uncertainty over Income Tax Treatments | 香港( 國際財務報告 | 所得稅之不確定性之 |
詮釋委員會) | 處理 | ||
- 詮釋第二十三號 | |||
Amendments to | Prepayment Features with | 香港財務報告準則 | 具有負補償之 |
HKFRS 9 | Negative Compensation | 第九號( 修訂本) | 提前還款特點 |
Amendments to | Plan Amendment, Curtailment or | 香港會計準則第十九號 | 計劃修正、縮減或清償 |
HKAS 19 | Settlement | ( 修訂本) | |
Amendments to | Long-term Interests in Associates and | 香港會計準則第 | 於聯營公司及 |
HKAS 28 | Joint Ventures | 二十八號( 修訂本) | 合營企業之長期權益 |
Amendments to | Annual Improvements to | 香港財務報告準則 | 香港財務報告準則 |
HKFRSs | HKFRSs 2015 - 2017 Cycle | ( 修訂本) | 二零一五年至 |
二零一七年週期之 | |||
年度改進 |
44 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES
(continued)
Application of new and amendments to
HKFRSs (continued)
Except as described below, the application of the new and amendments to HKFRSs in the current period has had no material impact on the Group's financial performance and positions for the current and prior periods and/or on the disclosures set out in these condensed consolidated financial statements.
2.1 Impacts and changes in accounting policies of application on HKFRS 16 "Leases"
The Group has applied HKFRS 16 for the first time in the current interim period. HKFRS 16 superseded HKAS 17 "Leases" ("HKAS 17"), and the related interpretations.
2.1.1 Key changes in accounting policies resulting from application of HKFRS 16
The Group applied the following accounting policies in accordance with the transition provisions of HKFRS 16.
Definition of a lease
A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.
For contracts entered into or modified on or after the date of initial application, the Group assesses whether a contract is or contains a lease based on the definition under HKFRS 16 at inception or modification date. Such contract will not be reassessed unless the terms and conditions of the contract are subsequently changed.
2. 主要會計政策( 續 )
採用新訂及經修訂香港財務報告準
則( 續)
除下文所述外,本期間應用新訂及經修訂 香 港 財 務 報 告 準 則 對 本 集 團 於 本 期 間 及 過 往 期 間 之 財 務 表 現 及 狀 況 及 ╱ 或 於 該 等 簡 明 綜 合 財 務 報 表 所 載 之 披 露 事 項 並 無重大影響。
2.1 應用香港財務報告準則第十六號 「租賃」之影響及會計政策變動
本集團已於本中期期間首次應用香 港 財 務 報 告 準 則 第 十 六 號。香 港 財 務報告準則第十六號取代香港會計 準則第十七號「租賃」及相關詮釋。
2.1.1 應用香港財務報告準則第十六 號導致之主要會計政策變動
本集團已根據香港財務報告準 則第十六號之過渡性條文應用 以下會計政策。
租賃之定義
倘合約為換取代價而給予在一 段時間內控制可識別資產使用 之權利,則該合約為租賃或包 含租賃。
就於首次應用日期或之後訂立 或修訂之合約而言,本集團於 開始或修改日期按香港財務報 告準則第十六號項下之定義評 估 合 約 是 否 為 或 是 否 包 含 租 賃。除非合約之條款及條件其 後變動,否則有關合約將不予 重新評估。
2019/2020年中期報告 興勝創建控股有限公司 | 45 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES
(continued)
Application of new and amendments to
HKFRSs (continued)
2.1 Impacts and changes in accounting policies of application on HKFRS 16 "Leases" (continued)
2.1.1 Key changes in accounting policies resulting from application of HKFRS 16
(continued)
As a lessee Short-termleases
The Group applies the short-term lease recognition exemption to leases of office properties that have a lease term of 12 months or less from the commencement date and do not contain a purchase option. It also applies the recognition exemption for lease of low-value assets. Lease payments on short-term leases are recognised as expense on a straight-line basis over the lease term.
Right-of-use assets
Except for short-term leases, the Group recognises right-of-use assets at the commencement date of the lease (i.e. the date the underlying asset is available for use). Except for those that are classified as investment properties and measured under fair value model, right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities.
2. 主要會計政策( 續 )
採用新訂及經修訂香港財務報告準
則( 續)
2.1 應用香港財務報告準則第十六號「租 賃」之影響及會計政策變動( 續)
2.1.1 應用香港財務報告準則第十六 號導致之主要會計政策變動
( 續)
作為承租人
短期租賃
對 於 租 期 自 開 始 日 期 起 計 為 十二個月或以內且並無包含購 買選擇權的辦公室物業租賃, 本 集 團 應 用 短 期 租 賃 確 認 豁 免。本集團亦就低價值資產租 賃應用確認豁免。短期租賃的 租賃款項按直線法於租賃期內 確認為開支。
使用權資產
除短期租賃外,本集團於租賃 開始日期( 即相關資產可供使 用 日 期)確 認 使 用 權 資 產。除 分類為投資物業並按公平值模 式計量者外,使用權資產按成 本減任何累計折舊及減值虧損 計量,並就租賃負債之任何重 新計量作出調整。
46 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.1 Key changes in accounting policies resulting from application of HKFRS 16
(continued)
As a lessee (continued)
Right-of-use assets (continued)
The cost of right-of-use asset includes:
- the amount of the initial measurement of the lease liability;
- any lease payments made at or before the commencement date, less any lease incentives received;
- any initial direct costs incurred by the Group; and
- an estimate of costs to be incurred by the Group in dismantling and removing the underlying assets, restoring the site on which it is located or restoring the underlying asset to the condition required by the terms and conditions of the lease.
2.1.1 應用香港財務報告準則第十六 號導致之主要會計政策變動
( 續)
作為承租人( 續)
使用權資產( 續)
使用權資產的成本包括:
- 租 賃 負 債 的 初 始 計 量 金 額;
- 於 開 始 日 期 或 之 前 所 作 任何租賃款項,減任何已 收取租金優惠;
- 本 集 團 產 生 的 任 何 初 始 直接成本;及
- 本 集 團 拆 除 及 移 除 相 關 資產、修復相關資產所在 場 地 或 將 相 關 資 產 恢 復 至 租 賃 條 款 及 條 件 所 規 定 狀 態 將 會 產 生 的 成 本 估計。
2019/2020年中期報告 興勝創建控股有限公司 | 47 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.1 Key changes in accounting policies resulting from application of HKFRS 16
(continued)
As a lessee (continued)
Right-of-use assets (continued)
Right-of-use assets in which the Group is reasonably certain to obtain ownership of the underlying leased assets at the end of the lease term is depreciated from commencement date to the end of the useful life. Otherwise, right-of-use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term.
The Group presents right-of-use assets that do not meet the definition of investment property as a separate line item on the condensed consolidated statement of financial position. The right- of-use assets that meet the definition of investment property are presented within "investment properties".
2.1.1 應用香港財務報告準則第十六 號導致之主要會計政策變動
( 續)
作為承租人( 續)
使用權資產( 續)
就本集團於租期結束時合理確 定獲取相關租賃資產之權益的 使用權資產而言,有關使用權 資產自開始日期起至可使用年 期 結 束 期 間 計 提 折 舊。否 則, 使用權資產於其估計可使用年 期 及 租 期( 以 較 短 者 為 準)內 以直線法折舊。
本集團將不符合投資物業定義 的使用權資產單獨呈列於簡明 綜合財務狀況表內。符合投資 物業定義的使用權資產呈列於
「投資物業」內。
48 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES
(continued)
Application of new and amendments to
HKFRSs (continued)
2.1 Impacts and changes in accounting policies of application on HKFRS 16 "Leases" (continued)
2.1.1 Key changes in accounting policies resulting from application of HKFRS 16
(continued)
As a lessee (continued)
Leasehold land and building
For payments of a property interest which includes both leasehold land and building elements, the entire property is presented as property, plant and equipment of the Group when the payments cannot be allocated reliably between the leasehold land and building elements, except for those that are classified and accounted for as investment properties.
Refundable rental deposits
Refundable rental deposits paid are accounted under HKFRS 9 "Financial Instruments" ("HKFRS 9") and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments and included in the cost of right-of-use assets.
2. 主要會計政策( 續 )
採用新訂及經修訂香港財務報告準
則( 續)
2.1 應用香港財務報告準則第十六號「租 賃」之影響及會計政策變動( 續)
2.1.1 應用香港財務報告準則第十六 號導致之主要會計政策變動
( 續)
作為承租人( 續)
租賃土地及樓宇
就包括租賃土地及樓宇部分之 物業權益之款項而言,當款項 未能於租賃土地及樓宇部分之 間可靠分配時,則整項物業呈 列為本集團之物業、廠房及設 備( 除該等分類及入賬列為投 資物業外)。
可退回租賃按金
已 付 可 退 回 租 賃 按 金 根 據 香 港財務報告準則第九號「財務 工具」入賬並初始按公平值計 量。於初始確認時之公平值之 調整被視為額外租賃款項並計 入使用權資產之成本。
2019/2020年中期報告 興勝創建控股有限公司 | 49 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES
(continued)
Application of new and amendments to
HKFRSs (continued)
2.1 Impacts and changes in accounting policies of application on HKFRS 16 "Leases" (continued)
2.1.1 Key changes in accounting policies resulting from application of HKFRS 16
(continued)
As a lessee (continued)
Lease liabilities
At the commencement date of a lease, the Group recognises and measures the lease liability at the present value of lease payments that are unpaid at that date. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable.
The lease payments include:
- fixed payments (including in- substance fixed payments) less any lease incentives receivable;
- variable lease payments that depend on an index or a rate;
- amounts expected to be paid under residual value guarantees;
2. 主要會計政策( 續 )
採用新訂及經修訂香港財務報告準
則( 續)
2.1 應用香港財務報告準則第十六號「租 賃」之影響及會計政策變動( 續)
2.1.1 應用香港財務報告準則第十六 號導致之主要會計政策變動
( 續)
作為承租人( 續)
租賃負債
於租賃開始日期,本集團按當 日未付租賃款項現值確認及計 量租賃負債。倘租賃隱含的利 率難以釐定,則本集團會使用 租賃開始日期的增額借款利率 計算租賃款項的現值。
租賃款項包括:
- 固 定 付 款( 包 括 實 質 固 定付款)減任何應收租賃 優惠;
- 基 於 指 數 或 利 率 的 可 變 租賃款項;
- 剩 餘 價 值 擔 保 下 的 預 期 應付款項;
50 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.1 Key changes in accounting policies resulting from application of HKFRS 16
(continued)
As a lessee (continued)
Lease liabilities (continued)
- the exercise price of a purchase option reasonably certain to be exercised by the Group; and
- payments of penalties for terminating a lease, if the lease term reflects the Group exercising the option to terminate.
After the commencement date, lease liabilities are adjusted by interest accretion and lease payments.
The Group remeasures lease liabilities (and makes a corresponding adjustment to the related right-of-use assets) whenever the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which case the related lease liability is remeasured by discounting the revised lease payments using a revised discount rate at the date of reassessment.
2.1.1 應用香港財務報告準則第十六 號導致之主要會計政策變動
( 續)
作為承租人( 續)
租賃負債( 續)
- 本 集 團 合 理 確 定 將 予 行 使 之 購 買 選 擇 權 之 行 使 價;及
- 支 付 終 止 租 賃 的 罰 款 ( 倘租賃條款反映本集團 行使權利終止租賃)。
於開始日期後,租賃負債按利 息增長及租賃款項調整。
當租賃期有所變動或行使購買 選擇權的評估發生變化,在該 情況下,相關租賃負債透過使 用於重新評估日期之經修訂貼 現率貼現經修訂租賃款項而重 新計量時,本集團重新計量租 賃負債( 並就相關使用權資產 作出相應調整)。
2019/2020年中期報告 興勝創建控股有限公司 | 51 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.1 Key changes in accounting policies | 2.1.1 應用香港財務報告準則第十六 |
resulting from application of HKFRS 16 | 號導致之主要會計政策變動 |
(continued) | ( 續) |
As a lessee (continued) | 作為承租人( 續) |
Lease liabilities (continued) | 租賃負債( 續) |
The Group presents lease liabilities as | 本集團於簡明綜合財務狀況表 |
a separate line item on the condensed | 內將租賃負債作為單獨項目呈 |
consolidated statement of financial | 列。 |
position. | |
Lease modifications | 租賃修訂 |
The Group accounts for a lease modification | 倘出現以下情況,則本集團將 |
as a separate lease if: | 租賃修訂作為一項單獨的租賃 |
入賬: | |
• the modification increases the scope | • 該 項 修 訂 通 過 增 加 使 用 |
of the lease by adding the right to | 一 項 或 多 項 相 關 資 產 的 |
use one or more underlying assets; | 權利擴大租賃範圍;及 |
and |
52 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES
(continued)
Application of new and amendments to
HKFRSs (continued)
2.1 Impacts and changes in accounting policies of application on HKFRS 16 "Leases" (continued)
2.1.1 Key changes in accounting policies resulting from application of HKFRS 16
(continued)
As a lessee (continued)
Lease modifications (continued)
- the consideration for the leases increases by an amount commensurate with the stand-alone price for the increase in scope and any appropriate adjustments to that stand-alone price to reflect the circumstances of the particular contract.
For a lease modification that is not accounted for as a separate lease, the Group remeasures the lease liability based on the lease term of the modified lease by discounting the revised lease payments using a revised discount rate at the effective date of the modification.
2. 主要會計政策( 續 )
採用新訂及經修訂香港財務報告準
則( 續)
2.1 應用香港財務報告準則第十六號「租 賃」之影響及會計政策變動( 續)
2.1.1 應用香港財務報告準則第十六 號導致之主要會計政策變動
( 續)
作為承租人( 續)
租賃修訂( 續)
- 增加租賃的代價,增加的 金 額 相 當 於 範 圍 擴 大 對 應 的 單 獨 價 格 及 對 單 獨 價 格 進 行 的 任 何 適 當 調 整 以 反 映 特 定 合 約 的 情 況。
就並不以單獨租賃入賬之租賃 修訂而言,本集團透過使用於 修訂生效日期之經修訂貼現率 貼現經修訂租賃款項按經修訂 租 賃 之 租 期 重 新 計 量 租 賃 負 債。
2019/2020年中期報告 興勝創建控股有限公司 | 53 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES
(continued)
Application of new and amendments to
HKFRSs (continued)
2.1 Impacts and changes in accounting policies of application on HKFRS 16 "Leases" (continued)
2.1.1 Key changes in accounting policies resulting from application of HKFRS 16
(continued)
As a lessee (continued)
Taxation
For the purposes of measuring deferred tax for leasing transactions in which the Group recognises the right-of-use assets and the related lease liabilities, the Group first determines whether the tax deductions are attributable to the right- of-use assets or the lease liabilities.
For leasing transactions in which the tax deductions are attributable to the lease liabilities, the Group applies HKAS 12 "Income Taxes" requirements to right-of- use assets and lease liabilities separately. Temporary differences relating to right- of-use assets and lease liabilities are not recognised at initial recognition and over the lease terms due to application of the initial recognition exemption.
2. 主要會計政策( 續 )
採用新訂及經修訂香港財務報告準
則( 續)
2.1 應用香港財務報告準則第十六號「租 賃」之影響及會計政策變動( 續)
2.1.1 應用香港財務報告準則第十六 號導致之主要會計政策變動
( 續)
作為承租人( 續)
稅項
為計量本集團確認使用權資產 及相關租賃負債之租賃交易之 遞延稅項,本集團首先釐定稅 項扣減是否歸屬於使用權資產 或租賃負債。
就稅項扣減歸屬於租賃負債的 租賃交易而言,本集團就使用 權 資 產 及 租 賃 負 債 單 獨 應 用 香港會計準則第十二號「所得 稅」的 規 定。因 應 用 初 始 確 認 豁免,於初始確認時及租期內 均不會確認與使用權資產及租 賃負債有關的臨時差異。
54 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.1 Key changes in accounting policies | 2.1.1 應用香港財務報告準則第十六 |
resulting from application of HKFRS 16 | 號導致之主要會計政策變動 |
(continued) | ( 續) |
As a lessor | 作為出租人 |
Allocation of consideration to components of a contract
Effective on 1 April 2019, the Group applies HKFRS 15 "Revenue from Contracts with Customers" ("HKFRS 15") to allocate consideration in a contract to lease and non-lease components. Non- lease components are separated from lease component on the basis of their relative stand-alone selling prices.
Refundable rental deposits
Refundable rental deposits received are accounted under HKFRS 9 and initially measured at fair value. Adjustments to fair value at initial recognition are considered as additional lease payments from lessees.
分配代價至合約組成部分
於二零一九年四月一日生效, 本集團應用香港財務報告準則 第十五號「來自客戶合約之收 入」以分配合約之代價至租賃 及非租賃組成部分。非租賃組 成部分基於其相對單獨售價與 租賃組成部分分開。
可退回租賃按金
已收取之可退回租賃按金根據 香港財務報告準則第九號入賬 並初步按公平值計量。於初步 確認時之公平值之調整被視為 承租人之額外租賃款項。
2019/2020年中期報告 興勝創建控股有限公司 | 55 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES
(continued)
Application of new and amendments to
HKFRSs (continued)
2.1 Impacts and changes in accounting policies of application on HKFRS 16 "Leases" (continued)
2.1.1 Key changes in accounting policies resulting from application of HKFRS 16
(continued)
As a lessor (continued)
Sublease
When the Group is an intermediate lessor, it accounts for the head lease and the sublease as two separate contracts. The sub-lease is classified as a finance or operating lease by reference to the right- of-use asset arising from the head lease, not with reference to the underlying asset.
Lease modification
The Group accounts for a modification to an operating lease as a new lease from the effective date of the modification, considering any prepaid or accrued lease payments relating to the original lease as part of the lease payments for the new lease.
2. 主要會計政策( 續 )
採用新訂及經修訂香港財務報告準
則( 續)
2.1 應用香港財務報告準則第十六號「租 賃」之影響及會計政策變動( 續)
2.1.1 應用香港財務報告準則第十六 號導致之主要會計政策變動
( 續)
作為出租人( 續)
分租
當本集團為中介出租人時,其 將主租賃事項及分租事項入賬 列為兩份獨立合約。分租事項 將參考主租賃事項產生的使用 權 資 產 分 類 為 融 資 或 經 營 租 賃,而非參考相關資產。
租賃修訂
本集團自修訂生效日期起將經 營租賃之修訂入賬為新租賃, 將任何與原有租賃有關之預付 或應付租賃款項視作新租賃之 租賃款項之一部分。
56 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.2 Transition and summary of effects arising | 2.1.2 首次應用香港財務報告準則第 |
from initial application of HKFRS 16 | 十六號產生之過渡及影響概要 |
Definition of a lease | 租賃之定義 |
The Group has elected the practical | 本集團已選擇可行權宜方法, |
expedient to apply HKFRS 16 to contracts | 就 先 前 應 用 香 港 會 計 準 則 第 |
that were previously identified as leases | 十七號及香港( 國際財務報告 |
applying HKAS 17 and HK(IFRIC) - Int 4 | 詮 釋 委 員 會 )-詮 釋 第 四 號 |
"Determining whether an Arrangement | 「釐 定 安 排 是 否 包 含 租 賃」識 |
contains a Lease" and not apply this | 別為租賃的合約應用香港財務 |
standard to contracts that were not | 報告準則第十六號,而並無對 |
previously identified as containing a lease. | 先前並未識別為包括租賃的合 |
Therefore, the Group has not reassessed | 約 應 用 該 準 則。因 此,本 集 團 |
contracts which already existed prior to | 並無重新評估於首次應用日期 |
the date of initial application. | 前已存在的合約。 |
For contracts entered into or modified on | 就於二零一九年四月一日或之 |
or after 1 April 2019, the Group applies | 後訂立或修訂的合約而言,本 |
the definition of a lease in accordance | 集團於評估合約是否包含租賃 |
with the requirements set out in HKFRS 16 | 時 根 據 香 港 財 務 報 告 準 則 第 |
in assessing whether a contract contains a | 十六號所載的規定應用租賃的 |
lease. | 定義。 |
2019/2020年中期報告 興勝創建控股有限公司 | 57 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.2 Transition and summary of effects arising from initial application of HKFRS 16
(continued)
As a lessee
The Group has applied HKFRS 16 retrospectively with the cumulative effect recognised at the date of initial application, 1 April 2019. Any difference at the date of initial application is recognised in the opening accumulated profits and comparative information has not been restated.
When applying the modified retrospective approach under HKFRS 16 at transition, the Group applied the following practical expedients to leases previously classified as operating leases under HKAS 17, on lease-by-lease basis, to the extent relevant to the respective lease contracts:
- relied on the assessment of whether leases are onerous by applying HKAS 37 "Provisions, Contingent Liabilities and Contingent Assets" as an alternative of impairment review;
2.1.2 首次應用香港財務報告準則第 十六號產生之過渡及影響概要
( 續)
作為承租人
本集團已追溯應用香港財務報 告準則第十六號,而累積影響 已於二零一九年四月一日首次 應用當日確認。於首次應用日 期 的 一 切 差 異 已 於 期 初 累 計 溢利確認,且並無重列比較資 料。
於 應 用 香 港 財 務 報 告 準 則 第 十六號過渡時項下之經修訂追 溯法時,本集團按逐項租賃基 準就先前根據香港會計準則第 十七號分類為經營租賃且與各 租賃合約相關之租賃應用以下 可行權宜方法:
- 依 賴 透 過 應 用 香 港 會 計 準則第三十七號「撥備、 或 然 負 債 及 或 然 資 產」 作 為 減 值 審 閱 之 替 代 方 法,評 估 租 賃 是 否 屬 虧 損;
58 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.2 Transition and summary of effects arising from initial application of HKFRS 16
(continued)
As a lessee (continued)
- elected not to recognise right-of- use assets and lease liabilities for leases with lease term ends within 12 months of the date of initial application; and
- excluded initial direct costs from measuring the right-of-use assets at the date of initial application.
On transition, the Group has made the following adjustments upon application of HKFRS 16:
As at 1 April 2019, the Group recognised lease liabilities and measured right-of- use assets at the carrying amounts equal to the related lease liabilities by applying HKFRS 16.C8(b)(ii) transaction.
2.1.2 首次應用香港財務報告準則第 十六號產生之過渡及影響概要
( 續)
作為承租人( 續)
- 選 擇 不 就 租 期 於 首 次 應 用 日 期 起 計 十 二 個 月 內 結 束 之 租 賃 確 認 使 用 權 資產及租賃負債;及
- 於 首 次 應 用 日 期 計 量 使 用 權 資 產 時 撇 除 初 始 直 接成本。
於過渡時,本集團已於應用香 港財務報告準則第十六號後作 出以下調整:
於二零一九年四月一日,本集 團透過應用香港財務報告準則 第十六號第C8(b)(ii)項過渡法 確認租賃負債及並按與相關租 賃負債相同之賬面值釐定使用 權資產。
2019/2020年中期報告 興勝創建控股有限公司 | 59 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.2 Transition and summary of effects arising | 2.1.2 首次應用香港財務報告準則第 |
from initial application of HKFRS 16 | 十六號產生之過渡及影響概要 |
(continued) | ( 續) |
As a lessee (continued) | 作為承租人( 續) |
The Group recognised lease liabilities | 本 集 團 於 二 零 一 九 年 四 月 |
of HK$9,928,000, right-of-use assets of | 一 日 確 認 租 賃 負 債 為 港 幣 |
HK$6,723,000 and investment properties | 9,928,000元、使 用 權 資 產 為 |
of HK$3,205,000 as at 1 April 2019. | 港 幣6,723,000元 及 投 資 物 業 |
為港幣3,205,000元。 | |
When recognising the lease liabilities for | 當就先前分類為經營租賃之租 |
leases previously classified as operating | 賃確認租賃負債時,本集團已 |
leases, the Group has applied incremental | 應用於首次應用日期之相關集 |
borrowing rates of the relevant group | 團實體之增額借款利率。相關 |
entities at the date of initial application. | 集團實體所應用之承租人加權 |
The weighted average lessee's incremental | 平 均 增 額 借 款 利 率 介 乎4.0% |
borrowing rate applied by the relevant | 至6.0%。 |
group entity range from 4.0% to 6.0%. |
60 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |||||
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |||||
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) | ||||
(continued) | |||||
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 | ||||
HKFRSs (continued) | 則( 續) | ||||
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 | ||||
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) | ||||
2.1.2 Transition and summary of effects arising | 2.1.2 首次應用香港財務報告準則第 | ||||
from initial application of HKFRS 16 | 十六號產生之過渡及影響概要 | ||||
(continued) | ( 續) | ||||
As a lessee (continued) | 作為承租人( 續) | ||||
At 1.4.2019 | |||||
二零一九年 | |||||
四月一日 | |||||
HK$'000 | |||||
港幣千元 | |||||
Operating lease commitments | 於二零一九年三月三十一日 | ||||
disclosed as at 31 March 2019 | 披露的經營租賃承擔 | 13,135 | |||
Add: Extension options reasonably | 加:合理確定行使續租選擇權 | ||||
certain to be exercised | 2,700 | ||||
Less: Recognition exemption | 減:確認豁免-短期租賃 | ||||
- short-term leases | (617) | ||||
15,218 | |||||
Lease liabilities discounted at | 於二零一九年四月一日應用香港財務 | ||||
relevant incremental borrowing | 報告準則第十六號時確認與 | ||||
rates relating to operating leases | 經營租賃有關之按相關增額 | ||||
recognised upon application of | 借款利率貼現之租賃負債 | ||||
HKFRS 16 as at 1 April 2019 | 9,928 | ||||
Analysed as | 分析為 | ||||
Current | 流動 | 4,191 | |||
Non-current | 非流動 | 5,737 | |||
9,928 | |||||
2019/2020年中期報告 興勝創建控股有限公司 | 61 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) | |
(continued) | ||
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 | |
HKFRSs (continued) | 則( 續) | |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 | |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) | |
2.1.2 Transition and summary of effects arising | 2.1.2 首次應用香港財務報告準則第 | |
from initial application of HKFRS 16 | 十六號產生之過渡及影響概要 | |
(continued) | ( 續) | |
As a lessee (continued) | 作為承租人( 續) | |
The carrying amount of right-of-use | 於二零一九年四月一日之使用 | |
assets as at 1 April 2019 comprises the | 權資產賬面值包括以下項目: | |
following: | ||
Right-of- | ||
use assets | ||
使用權資產 | ||
HK$'000 | ||
港幣千元 |
Right-of-use assets relating to operating leases recognised upon application of HKFRS 16 (Note)
應用香港財務報告準則第十六號時 確認與經營租賃有關的使用權資產
( 附註)
9,928
By class: | 按類別: | |
Land and buildings | 土地及樓宇 | 6,723 |
Land and buildings classified | 分類為投資物業項下的土地及樓宇 | |
under investment properties | 3,205 | |
9,928 | ||
62 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.2 Transition and summary of effects arising | 2.1.2 首次應用香港財務報告準則第 |
from initial application of HKFRS 16 | 十六號產生之過渡及影響概要 |
(continued) | ( 續) |
As a lessee (continued) | 作為承租人( 續) |
Note: At the date of initial application, leased | 附註: 於 初 始 應 用 日 期,分 租 事 項 下 |
properties under subleases were assessed and | 的租賃物業根據該日的主租賃 |
classified as an operating lease individually | 事項及分租事項的餘下合約條 |
based on the remaining contractual terms | 款及條件單獨評估並分類為經 |
and conditions of the head lease and the | 營 租 賃。根 據 本 集 團 有 關 投 資 |
sublease at that date. All lease properties | 物 業 的 會 計 政 策,於 初 始 應 用 |
under subleases of HK$3,205,000 as at the | 日期分租事項下港幣3,205,000 |
date of initial application were classified | 元的所有租賃物業被分類為經 |
as operating leases and remeasured to fair | 營 租 賃,並 於 初 始 應 用 日 期 重 |
value at the date of initial application in | 新計量為公平值。 |
accordance with the Group's accounting | |
policies for investment properties. | |
Effective from 1 April 2019, leasehold | 自 二 零 一 九 年 四 月 一 日 起 生 |
land which were classified as properties | 效,被分類為發展中之待售物 |
under development for sale/properties | 業╱持作待售物業的租賃土地 |
held for sale are measured under | 根據香港財務報告準則第十六 |
HKFRS 16 at cost less any accumulated | 號以成本減任何累計折舊及任 |
depreciation and any impairment losses. | 何減值虧損計量。 |
2019/2020年中期報告 興勝創建控股有限公司 | 63 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.2 Transition and summary of effects arising from initial application of HKFRS 16
(continued)
As a lessor
In accordance with the transitional provisions in HKFRS 16, the Group is not required to make any adjustment on transition for leases in which the Group is a lessor but account for these leases in accordance with HKFRS 16 from the date of initial application and comparative information has not been restated.
Before application of HKFRS 16, refundable rental deposits received were considered as rights and obligations under leases to which HKAS 17 applied. Based on the definition of lease payments under HKFRS 16, such deposits are not payments relating to the right-of- use assets. The discounting effect has no material impact on the condensed consolidated financial statements of the Group for the current period.
2.1.2 首次應用香港財務報告準則第 十六號產生之過渡及影響概要
( 續)
作為出租人
根據香港財務報告準則第十六 號之過渡性條文,本集團毋須 就本集團為出租人之租賃於過 渡時作出任何調整,惟須根據 香港財務報告準則第十六號自 首次應用日期起為該等租賃入 賬,而比較資料並未經重列。
於 應 用 香 港 財 務 報 告 準 則 第 十六號前,所收取的可退回租 賃按金被視為應用香港會計準 則第十七號的租賃的權利及義 務。根據香港財務報告準則第 十六號租賃款項的定義,該等 按金並非為與使用權資產相關 的付款。貼現影響對本集團本 期間之簡明綜合財務狀況表並 無重大影響。
64 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) |
(continued) | |
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 |
HKFRSs (continued) | 則( 續) |
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 |
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) |
2.1.2 Transition and summary of effects arising from initial application of HKFRS 16
(continued)
As a lessor (continued)
There is no impact of transition to HKFRS 16 on accumulated profits at 1 April 2019.
The following adjustments were made to the amounts recognised in the condensed consolidated statement of financial position at 1 April 2019. Line items that were not affected by the changes have not been included.
2.1.2 首次應用香港財務報告準則第 十六號產生之過渡及影響概要
( 續)
作為出租人( 續)
過 渡 至 香 港 財 務 報 告 準 則 第 十六號對二零一九年四月一日 累計溢利並無影響。
下列為對於二零一九年四月一 日之簡明綜合財務狀況表中確 認之金額所作出的調整。未受 變動影響的項目不計入在內。
2019/2020年中期報告 興勝創建控股有限公司 | 65 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
2. PRINCIPAL ACCOUNTING POLICIES | 2. 主要會計政策( 續 ) | |||||
(continued) | ||||||
Application of new and amendments to | 採用新訂及經修訂香港財務報告準 | |||||
HKFRSs (continued) | 則( 續) | |||||
2.1 Impacts and changes in accounting policies of | 2.1 應用香港財務報告準則第十六號「租 | |||||
application on HKFRS 16 "Leases" (continued) | 賃」之影響及會計政策變動( 續) | |||||
2.1.2 Transition and summary of effects arising | 2.1.2 首次應用香港財務報告準則第 | |||||
from initial application of HKFRS 16 | 十六號產生之過渡及影響概要 | |||||
(continued) | ( 續) | |||||
As a lessor (continued) | 作為出租人( 續) | |||||
Carrying | Carrying | |||||
amounts | amounts | |||||
previously | under | |||||
reported at | HKFRS 16 | |||||
31.3.2019 | Adjustments | at 1.4.2019 | ||||
根據 | ||||||
香港財務報告 | ||||||
先前 | 準則第十六號 | |||||
於二零一九年 | 於二零一九年 | |||||
三月三十一日 | 四月一日之 | |||||
呈報之賬面值 | 調整 | 賬面值 | ||||
HK$'000 | HK$'000 | HK$'000 | ||||
港幣千元 | 港幣千元 | 港幣千元 | ||||
Non-current assets | 非流動資產 | |||||
Right-of-use assets | 使用權資產 | - | 6,723 | 6,723 | ||
Investment properties | 投資物業 | 2,225,570 | 3,205 | 2,228,775 | ||
Current liability | 流動負債 | |||||
Lease liabilities | 租賃負債 | - | (4,191) | (4,191) | ||
Non current liability | 非流動負債 | |||||
Lease liabilities | 租賃負債 | - | (5,737) | (5,737) | ||
Note: For the purpose of reporting cash flows | 附註: 就截至二零一九年九月三十日 | |||||
under indirect method for the period ended | 止期間根據間接方法呈報現金 | |||||
30 September 2019, movements in working | 流 量 而 言,營 運 資 金 變 動 已 根 | |||||
capital have been computed based on | 據上文所披露於二零一九年四 | |||||
opening condensed consolidated statement | 月一日的期初簡明綜合財務狀 | |||||
of financial position as at 1 April 2019 as | 況表計算得出。 | |||||
disclosed above. |
66 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
3. REVENUE AND SEGMENT | 3. 收入及分類資料 |
INFORMATION |
Revenue represents the aggregate of the amounts received or receivable from construction contracts, interior and renovation contracts, installation of building materials, sales of health products, provision of property agency and management services and rental income from property investment.
收 入 指 來 自 建 築 工 程 合 約、裝 飾 及 維 修 工程合約、安裝建築材料、健康產品之銷 售、提供物業代理及管理服務以及物業投 資之租金收入已收或應收款項總金額。
Disaggregation of revenue | 收入分列 |
For the six months ended 30 September
截至九月三十日止六個月
20192018
二零一九年 二零一八年
HK$'000 HK$'000
港幣千元 港幣千元
Continuing operations
Recognised over time:
Revenue from construction contract work
Revenue from interior and renovation contracts
Revenue from installation of building materials
Property management service income
Recognised at a point in time: Sales of health products Property agency service income
持續經營業務 隨時間確認:
建築工程合約之收入 | ||
裝飾及維修工程合約之 | 247,440 | 901,811 |
收入 | 66,004 | 77,137 |
安裝建築材料之收入 | ||
物業管理服務收入 | 19,840 | 75,400 |
2,505 | 4,022 | |
在某個時間點確認: | ||
健康產品之銷售金額 | 25,663 | 29,111 |
物業代理服務收入 | 1,758 | 4,726 |
Revenue from contracts with | 來自客戶合約之收入 | ||
customers | 物業投資之租賃收入 | 363,210 | 1,092,207 |
Lease income from property | |||
investment | 20,633 | 15,646 | |
383,843 | 1,107,853 | ||
Geographical market: | 地區市場: | ||
Hong Kong | 香港 | 383,843 | 1,107,853 |
2019/2020年中期報告 興勝創建控股有限公司 | 67 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
3. REVENUE AND SEGMENT INFORMATION (continued)
Segment information
The Group is organised into seven operating divisions: construction, interior and renovation works, design, supply and installation of building materials, sales of health products, property investment, property development and provision of property agency and management services. These divisions are the basis on which the Group reports its financial information internally and are regularly reviewed by the executive directors of the Company, being the chief operating decision makers, for the purpose of allocating resources to segments and assessing their performance.
The design, supply and installation of aluminum windows and curtain walls business included in "building materials" segment was discontinued on 18 March 2019, upon the disposal of Million Hope Industries Holdings Limited ("Million Hope") and its subsidiaries (collectively referred to as "Million Hope Group") by way of distribution in specie. The segment information for the six months ended 30 September 2018 reported below does not include any amounts for these discontinued operations. For details of the discontinued operations, please refer to note 6.
3. 收入及分類資料( 續 )
分類資料
本集團主要經營範疇分為七類:建築、裝 飾及維修工程、建築材料設計、供應及安 裝、健 康 產 品 之 銷 售、物 業 投 資、物 業 發 展及物業代理及管理服務之提供。本集團 根 據 此 等 分 類 為 基 準 報 告 其 內 部 財 務 資 料,並由本公司執行董事( 為主要經營決 策者)定期審閱以分配各分類間之資源及 評估分類間之表現。
以 實 物 分 派 方 式 出 售 美 亨 實 業 控 股 有 限 公 司(「美 亨」)及 其 附 屬 公 司( 統 稱 為 「美 亨 集 團」)之 後,計 入「建 築 材 料」分 類 之 設 計、供 應 及 安 裝 鋁 窗 及 幕 牆 業 務 已 於 二 零 一 九 年 三 月 十 八 日 終 止 經 營。 下 列 呈 報 之 截 至 二 零 一 八 年 九 月 三 十 日 止 六 個 月 之 分 類 資 料 並 不 包 括 該 等 已 終 止經營業務之任何款項。已終止經營業務
之詳情請參閱附註6。
68 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
3. REVENUE AND SEGMENT | 3. 收入及分類資料( 續 ) | |||||||||||||||||||||||||
INFORMATION (continued) | ||||||||||||||||||||||||||
Segment information (continued) | 分類資料( 續) | |||||||||||||||||||||||||
(a) Segment revenues and results | (a) | 分類收入及業績 | ||||||||||||||||||||||||
The following is an analysis of the Group's | 以下為本集團各經營及可呈報分類 | |||||||||||||||||||||||||
revenue and results by operating and | 之收入及業績之分析: | |||||||||||||||||||||||||
reportable segment: | ||||||||||||||||||||||||||
Continuing operations | 持續經營業務 | |||||||||||||||||||||||||
For the six months ended 30 September 2019 | 截至二零一九年九月三十日止六個 | |||||||||||||||||||||||||
月 | ||||||||||||||||||||||||||
Property | ||||||||||||||||||||||||||
Interior and | Building | Health | Property | Property | agency and | Segment | ||||||||||||||||||||
Construction | renovation | materials | products | investment | development | management | total | Eliminations | Consolidated | |||||||||||||||||
物業代理及 | ||||||||||||||||||||||||||
建築 | 裝飾及維修 | 建築材料 | 健康產品 | 物業投資 | 物業發展 | 管理 | 分類總計 | 撇銷 | 綜合 | |||||||||||||||||
HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | |||||||||||||||||
港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | |||||||||||||||||
REVENUE | 收入 | |||||||||||||||||||||||||
External sales | 對外銷售 | 247,440 | 66,004 | 19,840 | 25,663 | 20,633 | - | 4,263 | 383,843 | - | 383,843 | |||||||||||||||
Inter-segment sales* | 分類業務間之銷售* | 556 | 10,073 | 3,786 | 7 | 3,408 | - | 8,076 | 25,906 | (25,906) | - | |||||||||||||||
Total | 總計 | 247,996 | 76,077 | 23,626 | 25,670 | 24,041 | - | 12,339 | 409,749 | (25,906) | 383,843 | |||||||||||||||
RESULTS | 業績 | |||||||||||||||||||||||||
Segment result | 分類業績 | 23,219 | 1,914 | 535 | (3,273) | 129,549 | 4,229 | 313 | 156,486 | - | 156,486 | |||||||||||||||
Unallocated expenses | 未分配支出 | (8,881) | ||||||||||||||||||||||||
除稅前溢利 | ||||||||||||||||||||||||||
Profit before taxation | 147,605 | |||||||||||||||||||||||||
2019/2020年中期報告 興勝創建控股有限公司 | 69 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
3. REVENUE AND SEGMENT | 3. 收入及分類資料( 續 ) | ||||||||||||||||||||||||||
INFORMATION (continued) | |||||||||||||||||||||||||||
Segment information (continued) | 分類資料( 續) | ||||||||||||||||||||||||||
(a) Segment revenues and results (continued) | (a) 分類收入及業績( 續) | ||||||||||||||||||||||||||
Continuing operations (continued) | 持續經營業務( 續) | ||||||||||||||||||||||||||
For the six months ended 30 September 2018 | 截至二零一八年九月三十日止六個 | ||||||||||||||||||||||||||
(restated) | 月( 經重列) | ||||||||||||||||||||||||||
Property | |||||||||||||||||||||||||||
Interior and | Building | Health | Property | Property | agency and | Segment | |||||||||||||||||||||
Construction | renovation | materials | products | investment | development | management | total | Eliminations | Consolidated | ||||||||||||||||||
物業代理及 | |||||||||||||||||||||||||||
建築 | 裝飾及維修 | 建築材料 | 健康產品 | 物業投資 | 物業發展 | 管理 | 分類總計 | 撇銷 | 綜合 | ||||||||||||||||||
HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | HK$'000 | ||||||||||||||||||
港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | 港幣千元 | ||||||||||||||||||
REVENUE | 收入 | ||||||||||||||||||||||||||
External sales | 對外銷售 | 901,811 | 77,137 | 75,400 | 29,111 | 15,646 | - | 8,748 | 1,107,853 | - | 1,107,853 | ||||||||||||||||
Inter-segment sales* | 分類業務間之銷售* | 335 | 26,038 | 354 | 7 | 3,434 | - | 9,366 | 39,534 | (39,534) | - | ||||||||||||||||
Total | 總計 | 902,146 | 103,175 | 75,754 | 29,118 | 19,080 | - | 18,114 | 1,147,387 | (39,534) | 1,107,853 | ||||||||||||||||
RESULTS | 業績 | ||||||||||||||||||||||||||
Segment result | 分類業績 | 27,467 | 2,706 | 204 | (439) | 277,663 | 22,341 | 166 | 330,108 | - | 330,108 | ||||||||||||||||
Unallocated expenses | 未分配支出 | (16,918) | |||||||||||||||||||||||||
除稅前溢利 | |||||||||||||||||||||||||||
Profit before taxation | 313,190 | ||||||||||||||||||||||||||
* Inter-segment sales are charged by reference to | * | 分類業務間之銷售乃參考市價計算。 | |||||||||||||||||||||||||
market prices. | |||||||||||||||||||||||||||
The accounting policies of the operating | 各經營分類間之會計政策與本集團 | ||||||||||||||||||||||||||
segments are the same as the Group's | 之 會 計 政 策 一 致。分 類 業 績 代 表 每 | ||||||||||||||||||||||||||
accounting policies. Segment results represent | 個 分 類 產 生 之 業 績,並 未 分 配 總 部 | ||||||||||||||||||||||||||
the results from each segment without | 及業務經營不活躍之附屬公司之行 | ||||||||||||||||||||||||||
allocation of administration costs incurred by | 政 成 本。此 乃 向 主 要 經 營 決 策 者 呈 | ||||||||||||||||||||||||||
head office and the inactive subsidiaries. This | 報 以 作 資 源 分 配 及 表 現 評 估 之 目 | ||||||||||||||||||||||||||
is the measure reported to the chief operating | 的。 | ||||||||||||||||||||||||||
decision makers for the purposes of resource | |||||||||||||||||||||||||||
allocation and performance assessment. |
70 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
3. REVENUE AND SEGMENT | 3. 收入及分類資料( 續 ) | ||||
INFORMATION (continued) | |||||
Segment information (continued) | 分類資料( 續) | ||||
(b) Segment assets and liabilities | (b) | 分類資產及負債 | |||
The following is an analysis | of the Group's | 以下為本集團各經營及可呈報分類 | |||
assets and liabilities by operating and | 之資產及負債之分析: | ||||
reportable segment: | |||||
30.9.2019 | 31.3.2019 | ||||
二零一九年 | 二零一九年 | ||||
九月三十日 | 三月三十一日 | ||||
HK$'000 | HK$'000 | ||||
港幣千元 | 港幣千元 | ||||
Segment assets | 分類資產 | ||||
Construction | 建築 | 599,948 | 1,246,014 | ||
Interior and renovation | 裝飾及維修 | 123,565 | 107,514 | ||
Building materials | 建築材料 | 36,458 | 64,784 | ||
Health products | 健康產品 | 41,549 | 45,351 | ||
Property investment | 物業投資 | 4,015,947 | 2,870,116 | ||
Property development | 物業發展 | 844,238 | 801,917 | ||
Property agency and | 物業代理及管理 | ||||
management | 41,669 | 67,996 | |||
Total segment assets | 分類資產總額 | 5,703,374 | 5,203,692 | ||
Unallocated assets | 未分配資產 | 34,458 | 66,022 | ||
Consolidated assets | 綜合資產 | 5,737,832 | 5,269,714 | ||
Segment liabilities | 分類負債 | ||||
Construction | 建築 | 597,087 | 786,463 | ||
Interior and renovation | 裝飾及維修 | 45,066 | 51,305 | ||
Building materials | 建築材料 | 5,853 | 8,665 | ||
Health products | 健康產品 | 6,770 | 3,007 | ||
Property investment | 物業投資 | 968,014 | 382,777 | ||
Property development | 物業發展 | 9,517 | 8,776 | ||
Property agency and | 物業代理及管理 | ||||
management | 1,864 | 1,297 | |||
Total segment liabilities | 分類負債總額 | 1,634,171 | 1,242,290 | ||
Unallocated liabilities | 未分配負債 | 243,352 | 247,980 | ||
Consolidated liabilities | 綜合負債 | 1,877,523 | 1,490,270 | ||
2019/2020年中期報告 興勝創建控股有限公司 | 71 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
4. PROFIT BEFORE TAXATION | 4. | 除稅前溢利 | |||||
For the six months | |||||||
ended 30 September | |||||||
截至九月三十日止六個月 | |||||||
2019 | 2018 | ||||||
二零一九年 | 二零一八年 | ||||||
HK$'000 | HK$'000 | ||||||
港幣千元 | 港幣千元 | ||||||
Continuing operations | 持續經營業務 | ||||||
Profit before taxation has been | 除稅前溢利已扣除 | ||||||
arrived at after charging | ( 計入): | ||||||
(crediting): | |||||||
Depreciation of property, plant | 物業、廠房及設備之折舊 | ||||||
and equipment | 11,387 | 11,643 | |||||
Less: Depreciation expenses | 減:已包含於銷售成本之 | ||||||
included in the cost of sales | 折舊支出 | (1,359) | (1,520) | ||||
10,028 | 10,123 | ||||||
Depreciation of right-of-use assets 使用權資產之折舊 | 2,314 | - | |||||
Short-term lease expenses | 短期租賃支出 | 547 | - | ||||
72 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
5. TAXATION | 5. 稅項支出 | ||||||
For the six months | |||||||
ended 30 September | |||||||
截至九月三十日止六個月 | |||||||
2019 | 2018 | ||||||
二零一九年 | 二零一八年 | ||||||
HK$'000 | HK$'000 | ||||||
港幣千元 | 港幣千元 | ||||||
Continuing operations | 持續經營業務 | ||||||
The charge (credit) comprises: | 扣除( 計入)包括: | ||||||
Hong Kong Profits Tax | 香港利得稅 | ||||||
Current tax | 當期稅項 | 3,870 | 3,089 | ||||
Underprovision in prior years | 過往年度撥備不足 | 1,081 | 20 | ||||
4,951 | 3,109 | ||||||
Deferred taxation | 遞延稅項 | 1,257 | (187) | ||||
6,208 | 2,922 | ||||||
On 21 March 2018, the Hong Kong Legislative | 於二零一八年三月二十一日,香港立法會 | ||||||
Council passed the Inland Revenue (Amendment) | 通過二零一七年稅務( 修訂)( 第7號)條 | ||||||
(No. 7) Bill 2017 (the "Bill") which introduced the | 例草案(「條例草案」),引入兩級利得稅 | ||||||
two-tiered profits tax rate regime applies to years of | 稅 率 制 度 應 用 於 二 零 一 八 年 四 月 一 日 或 | ||||||
assessment commencing on or after 1 April 2018. | 之後開始應課稅年度。 | ||||||
Under the two-tiered profits tax rates regime, the | 根 據 兩 級 利 得 稅 稅 率 制 度,合 資 格 公 | ||||||
first HK$2 million of assessable profits of qualifying | 司 的 首 港 幣 2,000,000元 應 課 稅 溢 利 | ||||||
corporation will be taxed at 8.25%, and assessable | 將 按 8.25%的 稅 率 徵 稅,而 超 過 港 幣 | ||||||
profits above HK$2 million will be taxed at 16.5%. | 2,000,000元 的 應 課 稅 溢 利 將 按16.5%的 | ||||||
The profits of group entities not qualifying for the | 稅率徵稅。不符合兩級利得稅稅率制度資 | ||||||
two-tiered profits tax rates regime will continue to | 格 的 集 團 實 體 將 繼 續 沿 用16.5%的 統 一 | ||||||
be taxed at the flat rate of 16.5% (six months ended | 稅 率 徵 稅( 截 至 二 零 一 八 年 九 月 三 十 日 | ||||||
30 September 2018: 16.5%). | 止六個月:16.5% )。 |
2019/2020年中期報告 興勝創建控股有限公司 | 73 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
5. | TAXATION (continued) | 5. 稅項支出( 續 ) |
For both periods, the Hong Kong Profits Tax of the | 就 兩 段 期 間 而 言,選 定 香 港 附 屬 公 司 的 | |
elected Hong Kong subsidiary is calculated at 8.25% | 香 港 利 得 稅 就 估 計 應 課 稅 溢 利 的 首 港 | |
on the first HK$2 million of the estimated assessable | 幣2,000,000元 按8.25%計 算,而 超 過 港 | |
profits and at 16.5% on the estimated assessable | 幣2,000,000元 的 估 計 應 課 稅 溢 利 則 按 | |
profits above HK$2 million. The profits of other | 16.5%計算。不符合兩級利得稅稅率制度 | |
group entities in Hong Kong not qualifying for the | 的 其 他 香 港 集 團 實 體 將 繼 續 沿 用16.5% | |
two-tiered profits tax rates regime will continue to | 的統一稅率徵稅。 | |
be taxed at a flat rate of 16.5%. | ||
6. | DISCONTINUED OPERATIONS | 6. 已終止經營業務 |
Disposal of Million Hope Group by way of | 以實物分派方式出售美亨集團 | |
distribution in specie | ||
Million Hope and its subsidiaries ceased to be | 美 亨 及 其 附 屬 公 司 於 二 零 一 九 年 三 月 | |
subsidiaries of the Company upon the distribution | 十 八 日 以 實 物 形 式 向 本 公 司 股 東 分 派 美 | |
of Million Hope shares to the Company's | 亨 股 份 作 為 特 別 中 期 股 息 後 不 再 為 本 公 | |
shareholders on 18 March 2019 as special interim | 司附屬公司。實物形式分派完成後,由於 | |
dividend by way of distribution in specie. Upon | 本公司之主要股東CCM Trust (Cayman) | |
completion of the distribution in specie, Million | Limited及若干全權信託於美亨擁有實益 | |
Hope and its subsidiaries are regarded as related | 權益,美亨及其附屬公司被視為本公司關 | |
parties of the Company, as CCM Trust (Cayman) | 聯人士。 | |
Limited, a substantial shareholder of the Company, | ||
and certain discretionary trusts have beneficial | ||
interests in Million Hope. | ||
The profit for the six months ended 30 September | 截 至 二 零 一 八 年 九 月 三 十 日 止 六 個 月, | |
2018 from the discontinued operations carried | 自 美 亨 集 團 從 事 之 已 終 止 經 營 業 務 之 溢 | |
out by Million Hope Group is set out below. The | 利載列如下。簡明綜合損益表內之比較數 | |
comparative figures in the condensed consolidated | 字已予以重列,藉以重新呈列美亨集團作 | |
statement of profit or loss have been restated to re- | 為已終止經營業務之經營。 | |
present the operations of Million Hope Group as | ||
discontinued operations. |
74 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
6. DISCONTINUED OPERATIONS (continued) | 6. | 已終止經營業務( 續 ) | ||||
Disposal of Million Hope Group by way of | 以實物分派方式出售美亨集團( 續) | |||||
distribution in specie (continued) | ||||||
For the | ||||||
six months | ||||||
ended | ||||||
30 September | ||||||
2018 | ||||||
截至 | ||||||
二零一八年 | ||||||
九月三十日止 | ||||||
六個月 | ||||||
HK$'000 | ||||||
港幣千元 | ||||||
Revenue | 收入 | 171,456 | ||||
Cost of sales | 銷售成本 | (140,629) | ||||
Gross profit | 毛利 | 30,827 | ||||
Other income | 其他收入 | 637 | ||||
Other gains and losses | 其他收益及虧損 | 3,000 | ||||
Reversal of impairment losses under expected | 預期信貸虧損模式下之撥回減值虧損 | |||||
credit loss model | 208 | |||||
Loss on disposal of property, plant and | 出售物業、廠房及設備之虧損 | |||||
equipment | (15) | |||||
Administrative and other expenses | 行政及其他開支 | (28,824) | ||||
Finance costs | 財務費用 | (1,076) | ||||
Profit before taxation | 除稅前溢利 | 4,757 | ||||
Taxation | 稅項支出 | (800) | ||||
Profit for the period | 本期間溢利 | 3,957 | ||||
2019/2020年中期報告 興勝創建控股有限公司 | 75 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
6. DISCONTINUED OPERATIONS (continued) | 6. 已終止經營業務( 續 ) | |||
Disposal of Million Hope Group by way of | 以實物分派方式出售美亨集團( 續) | |||
distribution in specie (continued) | ||||
Profit for the six months ended 30 September | 截 至 二 零 一 八 年 九 月 三 十 日 止 六 個 月, | |||
2018 from discontinued operations includes the | 來自已終止經營業務溢利包括以下: | |||
following: | ||||
For the | ||||
six months | ||||
ended | ||||
30 September | ||||
2018 | ||||
截至 | ||||
二零一八年 | ||||
九月三十日止 | ||||
六個月 | ||||
HK$'000 | ||||
港幣千元 | ||||
Depreciation of property, plant and equipment 物業、廠房及設備之折舊 | 4,826 | |||
Less: Depreciation expenses included in the 減:已包含於存貨成本之折舊支出 | ||||
cost of inventories | (1,404) | |||
3,422 | ||||
During the six months ended 30 September 2018, | 於截至二零一八年九月三十日止六個月, | |||
Million Hope Group contributed to the Group's | 美 亨 集 團 對 本 集 團 貢 獻 營 運 現 金 流 入 淨 | |||
net operating cash inflows of HK$28,950,000, paid | 額港幣28,950,000元,已就投資業務支付 | |||
HK$3,001,000 in respect of investing activities and | 港幣3,001,000元及並無就融資業務收取 | |||
received nil in respect of financing activities. | 任何金額。 |
76 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
7. | DIVIDENDS | 7. | 股息 | ||||||
During the period, a final dividend of HK5.0 cents | 於 期 內,已 派 發 截 至 二 零 一 九 年 三 月 | ||||||||
per share totalling HK$54,546,000 in respect of | 三十一日止年度之末期股息每股港幣5.0 | ||||||||
the year ended 31 March 2019 (for the six months | 仙,合 共 港 幣54,546,000元( 截 至 二 零 | ||||||||
ended 30 September 2018: final dividend of HK5.0 | 一 八 年 九 月 三 十 日 止 六 個 月:截 至 二 零 | ||||||||
cents per share totalling HK$52,294,000 in respect | 一 八 年 三 月 三 十 一 日 止 年 度 之 末 期 股 息 | ||||||||
of the year ended 31 March 2018) was paid to | 每股港幣5.0仙,合共港幣52,294,000元) | ||||||||
shareholders. | 予股東。 | ||||||||
Subsequent to 30 September 2019, the board of | 於二零一九年九月三十日後,本公司董事 | ||||||||
directors of the Company has resolved to declare an | 會 決 議,宣 派 截 至 二 零 一 九 年 九 月 三 十 | ||||||||
interim dividend of HK2.5 cents per share totalling | 日止六個月之中期股息每股港幣2.5仙, | ||||||||
not less than HK$27,273,000 for the six months | 合共不少於港幣27,273,000元( 二零一八 | ||||||||
ended 30 September 2019 (2018: HK2.5 cents per | 年:截 至 二 零 一 八 年 九 月 三 十 日 止 六 個 | ||||||||
share totalling HK$26,169,000 for the six months | 月,每股港幣2.5仙,合共港幣26,169,000 | ||||||||
ended 30 September 2018). | 元)。 | ||||||||
8. | EARNINGS PER SHARE | 8. | 每股盈利 | ||||||
For continuing and discontinued operations | 持續經營及已終止經營業務 | ||||||||
The calculation of basic and diluted earnings per | 本 公 司 擁 有 人 應 佔 期 內 每 股 基 本 及 攤 薄 | ||||||||
share for the period attributable to owners of the | 盈利乃根據以下數據計算: | ||||||||
Company based on the following data: | |||||||||
For the six months | |||||||||
ended 30 September | |||||||||
截至九月三十日止六個月 | |||||||||
2019 | 2018 | ||||||||
二零一九年 | 二零一八年 | ||||||||
HK$'000 | HK$'000 | ||||||||
港幣千元 | 港幣千元 | ||||||||
Earnings | 盈利 | ||||||||
Earnings for the purpose of basic | 用以計算每股基本及 | ||||||||
and diluted earnings per share | 攤薄盈利的盈利 | 141,397 | 314,225 | ||||||
2019/2020年中期報告 興勝創建控股有限公司 | 77 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
8. EARNINGS PER SHARE (continued) | 8. | 每股盈利( 續 ) | |||||
For continuing and discontinued operations | 持續經營及已終止經營業務( 續) | ||||||
(continued) | |||||||
For the six months | |||||||
ended 30 September | |||||||
截至九月三十日止六個月 | |||||||
2019 | 2018 | ||||||
二零一九年 | 二零一八年 | ||||||
'000 | '000 | ||||||
千股 | 千股 | ||||||
Number of shares | 股份數目 | ||||||
Weighted average number of | 用以計算每股基本盈利的 | ||||||
ordinary shares for the purpose | 普通股加權平均數( 附註) | ||||||
of basic earnings per share | |||||||
(Note) | 1,090,874 | 1,020,325 | |||||
Effect of dilutive potential | 攤薄潛在普通股的影響: | ||||||
ordinary shares: | |||||||
Adjustment in relation to share | 就本公司發行的購股權 | ||||||
options issued by the Company | 作出的調整 | 218 | 2,096 | ||||
Adjustment in relation to Award | 就本公司授出的獎勵股份 | ||||||
Shares (as defined in Note 17) | ( 定義見附註17) | ||||||
granted by the Company | 作出的調整 | - | 21,119 | ||||
Weighted average number of | 用以計算每股攤薄盈利的 | ||||||
ordinary shares for the purpose | 普通股加權平均數( 附註) | ||||||
of diluted earnings per share | |||||||
(Note) | 1,091,092 | 1,043,540 | |||||
Note: The weighted average number of ordinary shares for the | 附註: 於 截 至 二 零 一 八 年 九 月 三 十 日 止 六 個 月,用 | ||||||
purpose of basic and diluted earnings per share for the | 以計算每股基本及攤薄盈利的普通股加權平 | ||||||
six months ended 30 September 2018 had been arrived at | 均數乃經扣除以信託形式代本公司持有之股 | ||||||
after deducting the shares held in trust for the Company | 份後釐定( 附註17)。 | ||||||
(Note 17). |
78 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
8. EARNINGS PER SHARE (continued)
For continuing operations
The calculation of basic and diluted earnings per share for continuing operations attributable to the owners of the Company is based on earnings figures calculated as follows:
8. 每股盈利( 續 )
持續經營業務
本 公 司 擁 有 人 應 佔 持 續 經 營 業 務 的 每 股 基 本 及 攤 薄 盈 利 乃 根 據 如 下 計 算 的 盈 利 數據計算:
For the six months | ||||
ended 30 September | ||||
截至九月三十日止六個月 | ||||
2019 | 2018 | |||
二零一九年 | 二零一八年 | |||
HK$'000 | HK$'000 | |||
港幣千元 | 港幣千元 | |||
Earnings for the purpose of | 用以計算每股基本及 | |||
calculating basic and diluted | 攤薄盈利的盈利 | |||
earnings per share | 141,397 | 314,225 | ||
Less: Profit for the period from | 減:來自已終止經營業務之 | |||
discontinued operations | 期間溢利 | - | (3,957) | |
Earnings for the purpose of calculating basic and diluted earnings per share for continuing operations
用以計算持續經營業務的 每股基本及攤薄盈利的 盈利
141,397 310,268
The denominators used are the same as those detailed above for basic and diluted earnings per share for continuing and discontinued operations.
所 用 分 母 與 上 文 持 續 經 營 及 已 終 止 經 營 業 務 的 每 股 基 本 及 攤 薄 盈 利 所 詳 述 者 相 同。
For discontinued operations | 已終止經營業務 |
Basic earnings per share for discontinued operations | 已 終 止 經 營 業 務 截 至 二 零 一 八 年 九 月 |
for the six months ended 30 September 2018 is | 三 十 日 止 六 個 月 的 每 股 基 本 盈 利 為 每 股 |
HK0.4 cent per share (for the six months ended | 港 幣0.4仙( 截 至 二 零 一 九 年 九 月 三 十 日 |
30 September 2019: N/A) and diluted earnings | 止 六 個 月:不 適 用),而 已 終 止 經 營 業 務 |
per share for the discontinued operations is | 的 每 股 攤 薄 盈 利 為 每 股 港 幣0.4仙( 截 至 |
HK0.4 cent per share (for the six months ended | 二 零 一 九 年 九 月 三 十 日 止 六 個 月:不 適 |
30 September 2019: N/A), based on the profit for | 用 ),乃 基 於 源 於 已 終 止 經 營 業 務 截 至 |
the six months ended 30 September 2018 from | 二 零 一 八 年 九 月 三 十 日 止 六 個 月 的 溢 利 |
discontinued operations of HK$3,957,000 (for the | 港 幣3,957,000元( 截 至 二 零 一 九 年 九 月 |
six months ended 30 September 2019: N/A) and the | 三 十 日 止 六 個 月:不 適 用)計 算,而 所 用 |
denominators used are the same as those detailed | 分 母 則 與 上 文 持 續 經 營 及 已 終 止 經 營 業 |
above for basic and diluted earnings per share for | 務的每股基本及攤薄盈利所詳述者相同。 |
continuing and discontinued operations. |
2019/2020年中期報告 興勝創建控股有限公司 | 79 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
9. MOVEMENTS IN INVESTMENT | 9. | 投資物業、物業、廠房及設備及 | ||||||
PROPERTIES, PROPERTY, PLANT AND | 使用權資產之變動 | |||||||
EQUIPMENT AND RIGHT-OF-USE | ||||||||
ASSETS | ||||||||
Investment properties | 投資物業 | |||||||
1.4.2019 to | 1.4.2018 to | |||||||
30.9.2019 | 30.9.2018 | |||||||
二零一九年 | 二零一八年 | |||||||
四月一日至 | 四月一日至 | |||||||
二零一九年 | 二零一八年 | |||||||
九月三十日 | 九月三十日 | |||||||
HK$'000 | HK$'000 | |||||||
港幣千元 | 港幣千元 | |||||||
FAIR VALUE | 公平值 | |||||||
At the beginning of the period | 於期初 | |||||||
- As previously reported | -如過往所呈報 | 2,225,570 | 1,712,360 | |||||
- Adoption of HKFRS 16 | -採納香港財務報告準則 | |||||||
(Note 2.1) | 第十六號( 附註2.1) | 3,205 | - | |||||
As restated | 經重列 | 2,228,775 | 1,712,360 | |||||
Additions | 添置 | 581,979 | 36,746 | |||||
Acquisition of subsidiaries | 收購附屬公司( 附註18) | |||||||
(Note 18) | 726,063 | 506,023 | ||||||
Disposals | 出售 | (61,800) | (38,756) | |||||
Disposal of subsidiaries (Note 18) | 出售附屬公司( 附註18) | (420,000) | - | |||||
Gain on change in fair value | 公平值變動之收益 | 76,123 | 114,767 | |||||
Transfer to assets classified | 轉移至分類為持作出售資產 | |||||||
as held for sale | - | (158,380) | ||||||
At the end of the period | 於期末 | 3,131,140 | 2,172,760 | |||||
80 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
9. MOVEMENTS IN INVESTMENT | 9. 投資物業、物業、廠房及設備及 |
PROPERTIES, PROPERTY, PLANT AND | 使用權資產之變動( 續 ) |
EQUIPMENT AND RIGHT-OF-USE | |
ASSETS (continued) | |
Investment properties (continued) | 投資物業( 續) |
The fair value of the Group's investment properties | 本 集 團 投 資 物 業 於 二 零 一 九 年 九 月 三 十 |
at 30 September 2019 and 31 March 2019 have been | 日 及 二 零 一 九 年 三 月 三 十 一 日 之 公 平 值 |
arrived at on the basis of valuation carried out by | 乃 以 獨 立 物 業 估 值 師 仲 量 聯 行 有 限 公 司 |
Jones Lang LaSalle Limited ("JLL"), an independent | (「仲 量 聯 行」)進 行 之 估 值 為 基 準 而 釐 |
property valuer not connected with the Group. | 訂。仲量聯行與本集團並無關連,並具備 |
JLL has appropriate qualifications and recent | 合 適 資 格 且 於 近 期 曾 在 相 關 地 區 就 同 類 |
experience in the valuation of similar properties in | 物業進行估值。在估計物業公平值時,物 |
the relevant locations. In estimating the fair value | 業 之 最 高 及 最 佳 用 途 為 其 現 時 用 途。參 |
of the properties, the highest and best use of the | 考 同 類 物 業 之 市 場 交 易 價 格 估 值 之 物 業 |
properties is their current use. The valuation of | 價值為港幣54,800,000元( 二零一九年三 |
properties amounting to HK$54,800,000 (31 March | 月 三 十 一 日:港 幣44,400,000元 )。採 用 |
2019: HK$44,400,000) was arrived at by reference | 收 入 資 本 化 方 法 估 值 之 其 他 物 業 價 值 為 |
to market evidence of transaction prices of similar | 港 幣3,076,340,000元( 二 零 一 九 年 三 月 |
properties. The valuations of other properties | 三 十 一 日:港 幣2,181,170,000元),此 方 |
amounting to HK$3,076,340,000 (31 March 2019: | 法 是 根 據 採 用 適 合 的 資 本 化 比 率 將 潛 在 |
HK$2,181,170,000) were arrived at by reference to | 收入淨額作資本化,這是由銷售交易分析 |
the income capitalisation method which is based | 和 當 時 投 資 者 之 要 求 或 預 期 推 測 而 引 申 |
on the capitalisation of the net income potential by | 出來的。 |
adopting an appropriate capitalisation rate, which | |
is derived from analysis of sale transactions and | |
interpretation of prevailing investor requirements | |
or expectations. |
2019/2020年中期報告 興勝創建控股有限公司 | 81 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
9. MOVEMENTS IN INVESTMENT | 9. | 投資物業、物業、廠房及設備及 | ||||
PROPERTIES, PROPERTY, PLANT AND | 使用權資產之變動( 續 ) | |||||
EQUIPMENT AND RIGHT-OF-USE | ||||||
ASSETS (continued) | ||||||
Investment properties (continued) | 投資物業( 續) | |||||
Analysis of investment properties held by the | 於簡明綜合財務狀況表中本集團持有之 | |||||
Group in the condensed consolidated statement of | 投資物業之分析 | |||||
financial position | ||||||
Fair value as at | ||||||
於以下日期之公平值 | ||||||
Investment properties | Valuation method | 30.9.2019 | 31.3.2019 | |||
二零一九年 | 二零一九年 | |||||
投資物業 | 估值方法 | 九月三十日 | 三月三十一日 | |||
HK$'000 | HK$'000 | |||||
港幣千元 | 港幣千元 | |||||
Agricultural | Direct comparison method | 54,800 | 44,400 | |||
農地 | 直接比較法 | |||||
Commercial | Capitalisation approach | 453,040 | 450,200 | |||
商業 | 資本化法 | |||||
Industrial | Capitalisation approach | 1,643,300 | 434,970 | |||
工業 | 資本化法 | |||||
Residential | Capitalisation approach | 980,000 | 1,296,000 | |||
住宅 | 資本化法 | |||||
3,131,140 | 2,225,570 | |||||
Property, plant and equipment | 物業、廠房及設備 | |||||
During the current period, the Group acquired | 於 本 期 間,本 集 團 以 約 港 幣4,310,000元 | |||||
property, plant and equipment at approximately | 收購物業、廠房及設備。截至二零一八年 | |||||
HK$4,310,000. During the six months ended 30 | 九 月 三 十 日 止 六 個 月,除 透 過 收 購 附 屬 | |||||
September 2018, in addition to the additions | 公 司( 附 註18)添 置 港 幣358,000元 外, | |||||
amounting to HK$358,000 through acquisition | 本 集 團 添 置 物 業、廠 房 及 設 備 約 港 幣 | |||||
of subsidiaries (Note 18), the Group acquired | 4,535,000元。 | |||||
property, plant and equipment at approximately | ||||||
HK$4,535,000. |
82 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
9. MOVEMENTS IN INVESTMENT | 9. 投資物業、物業、廠房及設備及 |
PROPERTIES, PROPERTY, PLANT AND | 使用權資產之變動( 續 ) |
EQUIPMENT AND RIGHT-OF-USE | |
ASSETS (continued) | |
Property, plant and equipment (continued) | 物業、廠房及設備( 續) |
During the six months ended 30 September 2019, | 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月, |
the Group disposed of certain property, plant and | 本 集 團 以 銷 售 金 額 港 幣43,000元 出 售 若 |
equipment with carrying amount of nil, at a sale | 干 物 業、廠 房 及 設 備,賬 面 值 為 無,產 生 |
proceed of HK$43,000 and resulting in a gain on | 出售收益港幣43,000元。 |
disposal of HK$43,000. | |
During the six months ended 30 September 2018, | 截 至 二 零 一 八 年 九 月 三 十 日 止 六 個 月, |
the Group disposed of certain property, plant and | 本 集 團 以 銷 售 金 額 港 幣171,932,000元 |
equipment with carrying amount of HK$5,912,000 | 出 售 若 干 物 業、廠 房 及 設 備,賬 面 值 為 |
at a sale proceed of HK$171,932,000, resulting in a | 港 幣5,912,000元,產 生 出 售 收 益 港 幣 |
gain on disposal of HK$166,020,000. | 166,020,000元。 |
Right-of-use assets | 使用權資產 |
During the current interim period, the Group | 於 本 中 期 期 間,本 集 團 就 零 售 店 鋪 重 |
renewed lease agreements for retail shops | 續 租 賃 協 議,為 期 一 年 至 兩 年。於 租 賃 |
for the periods covering 1 year to 2 years. On | 開 始 時,本 集 團 確 認 使 用 權 資 產 港 幣 |
lease commencement, the Group recognised | 2,353,000元 及 租 賃 負 債 港 幣2,353,000 |
HK $ 2,353,000 of right - of - use assets and | 元。 |
HK$2,353,000 of lease liabilities. |
2019/2020年中期報告 興勝創建控股有限公司 | 83 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
10. INTERESTS IN JOINT VENTURES | 10. 合營企業之權益 | |||||
30.9.2019 | 31.3.2019 | |||||
二零一九年 | 二零一九年 | |||||
九月三十日 | 三月三十一日 | |||||
HK$'000 | HK$'000 | |||||
港幣千元 | 港幣千元 | |||||
Cost of unlisted investments | 於合營企業非上市投資之 | |||||
in joint ventures | 成本 | 432,862 | 432,862 | |||
Share of post acquisition | 分佔收購後溢利(虧損)及 | |||||
profit (losses) and other | 其他全面收益(開支) | |||||
comprehensive income | (扣除已收之股息) | |||||
(expense), net of dividends | ||||||
received | 40,009 | (35,878) | ||||
472,871 | 396,984 | |||||
11. CONTRACT ASSETS | 11. 合約資產 | ||||
30.9.2019 | 31.3.2019 | ||||
二零一九年 | 二零一九年 | ||||
九月三十日 | 三月三十一日 | ||||
HK$'000 | HK$'000 | ||||
港幣千元 | 港幣千元 | ||||
Construction contracts | 建築工程合約 | 224,238 | 267,080 | ||
The Group has rights to considerations from customers for construction contracts, interior and renovation contracts and installation of building materials contracts. Contract assets arise when the Group has right to consideration for completion of construction contracts, interior and renovation contracts and installation of building materials contracts and not yet billed under the relevant contracts, and their right is conditioned on factors other than passage of time. Any amount previously recognised as a contract asset is reclassified to trade debtors when such right becomes unconditional other than the passage of time.
本集團有權就建築工程合約、裝飾及維修 工 程 合 約 及 安 裝 建 築 材 料 工 程 合 約 向 客 戶收取代價。合約資產於本集團完成建築 工程合約、裝飾及維修工程合約及安裝建 築 材 料 工 程 合 約 並 擁 有 收 取 代 價 的 權 利 而 有 關 代 價 尚 未 根 據 相 關 合 約 開 單 收 取 時 產 生,而 彼 等 是 否 擁 有 權 利 取 決 於 時 間 推 移 以 外 的 因 素。先 前 已 確 認 為 合 約 資 產 的 任 何 款 項 乃 於 有 關 權 利 成 為 無 條 件( 除了時間推移)時重新分類至應收款 項。
84 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
11. CONTRACT ASSETS (continued) | 11. 合約資產( 續 ) |
Included in carrying amount of contract assets | 於 二 零 一 九 年 九 月 三 十 日,合 約 資 產 |
comprises retention money of HK$158,634,000 (31 | 的 賬 面 值 包 括 保 固 金 港 幣158,634,000 |
March 2019: HK$175,652,000) as at 30 September | 元( 二 零 一 九 年 三 月 三 十 一 日:港 幣 |
2019. Retention money is unsecured and interest- | 175,652,000元 )。保 固 金 為 無 抵 押 及 免 |
free and represented the monies withheld by | 息,且 代 表 客 戶 就 合 約 工 程 所 預 留 的 款 |
customers of contract works fully recoverable | 項,其可根據有關合約規定之條款於建築 |
within 1 to 2 years from the date of completion of | 工 程 合 約 完 成 日 期 起 計 一 至 兩 年 內 全 數 |
construction contracts, in accordance with the terms | 收回。於合約所列出之合約工程圓滿完成 |
specified in the relevant contracts. Upon satisfactory | 後,樓宇項目之建築師將發出實際竣工證 |
completion of contract work as set out in the | 書。一 般 而 言,發 出 實 際 竣 工 證 書 後,此 |
contract, the architect for the building project will | 類 合 約 工 程 之 一 半 保 固 金 將 發 放 予 本 集 |
issue a practical completion certificate. Generally, | 團,而剩餘一半將於有關全部樓宇項目所 |
upon the issuance of the practical completion | 發 現 之 缺 陷 已 獲 修 復 之 證 書 發 出 後 發 放 |
certificate, half of the retention money of such | 予本集團。 |
contract work will be released to the Group, while | |
the remaining half will be released to the Group | |
upon the issuance of the certificate that identified | |
defects in respect of the entire building project have | |
been made good. |
2019/2020年中期報告 興勝創建控股有限公司 | 85 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
11. CONTRACT ASSETS (continued) | 11. 合約資產( 續 ) | |||||
The retention money would be settled, based on the | 保 固 金 將 於 各 報 告 期 末 基 於 缺 陷 責 任 期 | |||||
expiry of the defect liability period, at the end of | 的到期結清,詳情如下: | |||||
each reporting period as follows: | ||||||
30.9.2019 | 31.3.2019 | |||||
二零一九年 | 二零一九年 | |||||
九月三十日 | 三月三十一日 | |||||
HK$'000 | HK$'000 | |||||
港幣千元 | 港幣千元 | |||||
Amount receivable within | 一年內應收金額 | |||||
one year | 75,699 | 91,501 | ||||
Amount receivable after | 一年後應收金額 | |||||
one year | 82,935 | 84,151 | ||||
158,634 | 175,652 | |||||
Included in the above contract assets are amount | 以 上 合 約 資 產 內 包 括 應 收 關 聯 人 士 具 貿 | |||||
due from a related party of trading nature as | 易性質之款項列明如下: | |||||
follows: | ||||||
30.9.2019 | 31.3.2019 | |||||
二零一九年 | 二零一九年 | |||||
九月三十日 | 三月三十一日 | |||||
HK$'000 | HK$'000 | |||||
港幣千元 | 港幣千元 | |||||
A joint venture | 合營企業 | 3,862 | 3,862 | |||
86 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
12. DEBTORS, DEPOSITS AND | 12. 應收款項、按金及預付款項 | ||||
PREPAYMENTS | |||||
30.9.2019 | 31.3.2019 | ||||
二零一九年 | 二零一九年 | ||||
九月三十日 | 三月三十一日 | ||||
HK$'000 | HK$'000 | ||||
港幣千元 | 港幣千元 | ||||
Trade debtors | 應收款項 | 45,670 | 76,534 | ||
Other receivables | 其他應收款項 | 905 | 4,677 | ||
Receivables in relation | 有關出售投資物業之 | ||||
to the disposal of | 應收款項 | ||||
investment properties | 29,897 | - | |||
Deposits | 按金 | 10,341 | 12,417 | ||
Prepayments | 預付款項 | 17,331 | 20,520 | ||
104,144 | 114,148 | ||||
Proceeds from property sales are receivable pursuant to the terms of the sale and purchase agreements. For the business of construction services and others, the Group generally allows a credit period of 30 to 90 days and not more than 90 days (31 March 2019: 30 to 90 days and not more than 90 days) to its customers.
來 自 物 業 銷 售 應 收 所 得 款 項 乃 按 買 賣 協 議 的 條 款 釐 訂。至 於 建 築 服 務 及 其 他 業 務,本集團一般給予其客戶三十至九十日 及不多於九十日( 二零一九年三月三十一 日:三十至九十日及不多於九十日)之信 貸期。
2019/2020年中期報告 興勝創建控股有限公司 | 87 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
12. DEBTORS, DEPOSITS AND | 12. 應收款項、按金及預付款項 |
PREPAYMENTS (continued) | ( 續 ) |
The aged analysis of trade debtors presented based on the invoice date or agreement date, as appropriate, at the end of the reporting period is as follows:
應 收 款 項 之 賬 齡 分 析 乃 根 據 報 告 期 末 之 發 票 日 期 或 協 議 日 期( 如 適 用 )呈 列 如 下:
30.9.2019 | 31.3.2019 | |||
二零一九年 | 二零一九年 | |||
九月三十日 | 三月三十一日 | |||
HK$'000 | HK$'000 | |||
港幣千元 | 港幣千元 | |||
Within 30 days | 三十日內 | 32,912 | 54,957 | |
31 - 60 days | 三十一至六十日 | 1,827 | 8,562 | |
61 - 90 days | 六十一至九十日 | 3,843 | 8,504 | |
Over 90 days | 超過九十日 | 7,088 | 4,511 | |
45,670 | 76,534 | |||
Included in the above trade debtors are amounts | 在 以 上 應 收 款 項 內 包 括 應 收 關 聯 人 士 具 | |||
due from related parties of trading nature as | 貿易性質之款項列明如下: | |||
follows: | ||||
30.9.2019 | 31.3.2019 | |||
二零一九年 | 二零一九年 | |||
九月三十日 | 三月三十一日 | |||
HK$'000 | HK$'000 | |||
港幣千元 | 港幣千元 | |||
Joint ventures | 合營企業 | 305 | 1,727 | |
Subsidiaries of Million Hope | 美亨的附屬公司 | 36 | - | |
341 | 1,727 | |||
88 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |||||
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |||||
12. DEBTORS, DEPOSITS AND | 12. 應收款項、按金及預付款項 | ||||
PREPAYMENTS (continued) | ( 續 ) | ||||
The basis of determining the inputs and | 於 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | ||||
assumptions and the estimation techniques used in | 的 簡 明 綜 合 財 務 報 表 釐 定 輸 入 變 數 及 假 | ||||
the condensed consolidated financial statements for | 設 以 及 估 計 技 術 所 用 的 基 準 與 編 製 本 集 | ||||
the six months ended 30 September 2019 are the | 團 截 至 二 零 一 九 年 三 月 三 十 一 日 止 年 度 | ||||
same as those followed in the preparation of the | 的年度財務報表所遵循者相同。 | ||||
Group's annual financial statements for the year | |||||
ended 31 March 2019. | |||||
D u r i n g t h e c u r r e n t i n t e r i m p e r i o d , t h e | 於 本 中 期 期 間,本 集 團 撥 回 減 值 虧 損 港 | ||||
Group reversed the impairment allowance of | 幣4,695,000元,尤 其 是 當 中 因 個 別 應 收 | ||||
HK$4,695,000, in particular, a specific reversal of | 款項於本期間結算而撥回港幣4,800,000 | ||||
HK$4,800,000 has been made to an individual | 元。 | ||||
debtor due to the settlement in current period. | |||||
13. TRADE AND OTHER PAYABLES | 13. 應付款項及其他應付款項 | ||||
30.9.2019 | 31.3.2019 | ||||
二零一九年 | 二零一九年 | ||||
九月三十日 | 三月三十一日 | ||||
HK$'000 | HK$'000 | ||||
港幣千元 | 港幣千元 | ||||
Trade payables | 應付款項 | 44,932 | 73,312 | ||
Retention money payables - | 應付保固金- | ||||
amount payable within one year | 一年內應付金額 | 103,914 | 98,301 | ||
Retention money payables - | 應付保固金- | ||||
amount payable after one year | 一年後應付金額 | 92,141 | 106,952 | ||
Accrued operating costs and | 應計營運成本及費用 | ||||
charges | 240,053 | 226,660 | |||
Accrued costs for construction | 應計建築工程成本 | ||||
works | 140,753 | 249,532 | |||
Temporary receipts | 臨時收取之款項 | 14,382 | 8,110 | ||
Deposits received | 已收取按金 | 9,381 | 9,298 | ||
645,556 | 772,165 | ||||
2019/2020年中期報告 興勝創建控股有限公司 | 89 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
13. TRADE AND OTHER PAYABLES (continued) | 13. 應付款項及其他應付款項( 續 ) | |||||
The aged analysis of trade payables presented based | 應 付 款 項 之 賬 齡 分 析 乃 根 據 報 告 期 末 之 | |||||
on the invoice date at the end of the reporting | 發票日期現呈列如下: | |||||
period is as follows: | ||||||
30.9.2019 | 31.3.2019 | |||||
二零一九年 | 二零一九年 | |||||
九月三十日 | 三月三十一日 | |||||
HK$'000 | HK$'000 | |||||
港幣千元 | 港幣千元 | |||||
Within 30 days | 三十日內 | 43,182 | 68,646 | |||
31 - 60 days | 三十一至六十日 | 319 | 192 | |||
61 - 90 days | 六十一至九十日 | 1 | 649 | |||
Over 90 days | 超過九十日 | 1,430 | 3,825 | |||
44,932 | 73,312 | |||||
90 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
14. BANK LOANS | 14. 銀行貸款 | ||||
30.9.2019 | 31.3.2019 | ||||
二零一九年 | 二零一九年 | ||||
九月三十日 | 三月三十一日 | ||||
HK$'000 | HK$'000 | ||||
港幣千元 | 港幣千元 | ||||
Bank loans (Note a) | 銀行貸款( 附註a ) | 901,950 | 351,000 | ||
Less: Amount shown under | 減:分類為流動負債之金額 | ||||
current liabilities (including | ( 包括須按要求償還之 | ||||
bank loans with a repayable | 銀行貸款) | ||||
on demand clause) | (901,950) | (351,000) | |||
Amount shown under | 分類為非流動負債之金額 | ||||
non-current liabilities | - | - | |||
The carrying amount of bank | 包含須按要求償還條款之 | ||||
loans that contain a repayment | 銀行貸款賬面值( 分類為 | ||||
on demand clause (shown | 流動負債)須於下列 | ||||
under current liabilities) but | 期間償還( 附註b ): | ||||
repayable (Note b): | 一年內 | ||||
Within one year | 739,050 | 179,050 | |||
Within a period of more than | 超過一年但不超過 | ||||
one year but not exceeding | 兩年期間內 | ||||
two years | 超過兩年但不超過 | 162,900 | 9,050 | ||
Within a period of more than | |||||
two years but not exceeding | 五年期間內 | ||||
five years | - | 162,900 | |||
901,950 | 351,000 | ||||
Secured | 已抵押 | 801,950 | 351,000 | ||
Unsecured | 無抵押 | 100,000 | - | ||
901,950 | 351,000 | ||||
Notes: | 附註: | |
(a) The Group's bank loans are floating-rate borrowings | (a) | 本集團銀行貸款乃以市場利率計息的浮動利 |
which carry interest at market rates ranging from Hong | 率貸款,年利率由香港銀行同業拆息加0.75% | |
Kong Interbank Offered Rate ("HIBOR") + 0.75% to | 至香港銀行同業拆息加0.9%計算( 二零一九 | |
HIBOR + 0.9% per annum (31 March 2019: from HIBOR + | 年 三 月 三 十 一 日:由 香 港 銀 行 同 業 拆 息 加 | |
0.85% to HIBOR + 1.10% per annum) and are repayable in | 0.85%至香港銀行同業拆息加1.10% )並須於 | |
instalments over a period of five years. | 五年內分期償還。 | |
(b) The amounts due are based on scheduled repayment | (b) | 該等金額根據載於各貸款協議之預計還款日 |
dates set out in the respective loan agreements. | 期償還。 |
2019/2020年中期報告 興勝創建控股有限公司 | 91 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
15. SHARE CAPITAL | 15. 股本 | |||
Number of | ||||
shares | HK$'000 | |||
股份數目 | 港幣千元 | |||
Authorised: | 法定: | |||
Shares of HK$0.10 each | 每股港幣0.10元之股份 | |||
Balance as at 1 April 2018, 31 | 於二零一八年四月一日、 | |||
March 2019 and 30 September | 二零一九年三月三十一日 | |||
2019 | 及二零一九年九月三十日 | |||
之結餘 | 1,500,000,000 | 150,000 | ||
Issued and fully paid: | 已發行及繳足: | |||
Shares of HK$0.10 each | 每股港幣0.10元之股份 | |||
Balance as at 1 April 2018 | 於二零一八年四月一日之 | |||
結餘 | 1,046,176,651 | 104,618 | ||
Issue of shares upon exercise of | 行使購股權而發行之股份 | |||
share options (Note) | ( 附註) | 44,654,925 | 4,465 | |
Balance as at 31 March 2019 | 於二零一九年 | |||
三月三十一日之結餘 1,090,831,576 | 109,083 | |||
Issue of shares upon exercise of | 行使購股權而發行之股份 | |||
share option (Note) | ( 附註) | 93,100 | 9 | |
Balance as at 30 September | 於二零一九年九月三十日 | |||
2019 | 之結餘 | 1,090,924,676 | 109,092 | |
Note: The new shares issued rank pari passu in all respects with | 附註: 已發行新股份與現有已發行股份於各方面享 | |||
the existing share in issue. | 有相同權利。 |
92 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
16. SHARE OPTION SCHEME
Pursuant to the Company's share option scheme (the "Scheme") which was adopted and became effective on 21 September 2011, all directors (including independent non-executive directors), full-time employees and consultants of the Company, its subsidiaries and/or its associated companies/associates are eligible to participate in the Scheme.
The purpose of the Scheme is to provide the participants who have been granted options under the Scheme to subscribe for ordinary shares in the Company with the opportunity to acquire proprietary interest in the Company and to encourage them to work towards enhancing the value of the Company and its shares for the benefit of the Company and its shareholders as a whole.
16. 購股權計劃
根據本公司購股權計劃(「該計劃」)( 於 二 零 一 一 年 九 月 二 十 一 日 獲 採 納 及 生 效),本 公 司、其 附 屬 公 司 及 ╱ 或 其 聯 營 公 司 ╱ 聯 繫 人 之 所 有 董 事( 包 括 獨 立 非 執行董事)、全職僱員及顧問符合參與該 計劃之資格。
該 計 劃 之 目 的 是 為 向 根 據 該 計 劃 獲 授 購 股權以認購本公司普通股之參與者,提供 購 入 本 公 司 所 有 人 權 益 之 機 會,並 鼓 勵 參 與 者 為 本 公 司 及 其 股 東 之 整 體 利 益, 努力提高本公司及其股份之價值。
(a) Maximum number of shares available | (a) 可供發行之股份數目上限 |
for issuance | |
The maximum number of shares which may | 根 據 該 計 劃 及 本 公 司 任 何 其 他 計 |
be issued upon exercise of all options to be | 劃 授 出 的 所 有 購 股 權 因 行 使 而 可 |
granted under the Scheme and any other | 予 發 行 的 股 份 數 目 上 限,不 得 超 過 |
schemes of the Company shall not exceed 10% | 於 該 計 劃 批 准 之 日 本 公 司 之 已 發 |
of the shares of the Company in issue as at | 行 股 份10%,惟 須 經 本 公 司 股 東 批 |
the date of approval of the Scheme subject to | 准 更 新。於 本 公 司 在 二 零 一 六 年 八 |
renewal as approved by the shareholders of | 月 二 十 三 日 舉 行 之 股 東 週 年 大 會 |
the Company. Upon the refreshment of the | 上 更 新 該 計 劃 授 權 限 額 後,根 據 該 |
Scheme mandate limit at the annual general | 計 劃 可 發 行 之 新 股 份 數 目 上 限 為 |
meeting of the Company held on 23 August | 103,654,057股(「經 更 新 購 股 權 限 |
2016, the maximum number of new shares | 額」)。於 本 中 報 日 期( 即 二 零 一 九 |
available for issue under the Scheme was | 年十一月十九日),根據餘下經更新 |
103,654,057 (the "Refreshed Share Option | 購股權限額可能發行之股份總數目 |
Limit"). As at the date of this interim report | 為3,298,557股,佔本公司於該日已 |
(i.e. 19 November 2019), the total number of | 發行股份數目約0.30%。 |
shares that may be issued under the remaining | |
Refreshed Share Option Limits is 3,298,557 | |
representing approximately 0.30% of the | |
number of the Company's shares in issue at | |
that date. |
2019/2020年中期報告 興勝創建控股有限公司 | 93 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
16. SHARE OPTION SCHEME (continued) | 16. 購股權計劃( 續 ) | |
(a) Maximum number of shares available | (a) | 可供發行之股份數目上限 |
for issuance (continued) | ( 續) | |
The overall limit on the number of shares | 根 據 該 計 劃 及 本 公 司 任 何 其 他 計 | |
of the Company which may be issued upon | 劃 所 有 授 出 而 尚 未 行 使 購 股 權 倘 | |
exercise of all outstanding options granted | 行 使 後 可 能 發 行 之 本 公 司 股 份 總 | |
and yet to be exercised under the Scheme | 數限額不得超過本公司不時的已發 | |
and any other schemes of the Company | 行股份數目之30%。經計及可認購 | |
must not exceed 30% of the number of the | 3,298,557股 股 份 之 餘 下 經 更 新 購 | |
Company's shares in issue from time to time. | 股權限額及因行使該計劃項下已授 | |
Taking into account the remaining Refreshed | 出但尚未行使之購股權而可予發行 | |
Share Option Limit to subscribe for 3,298,557 | 之62,311,075股 股 份 後,該 計 劃 項 | |
shares and the 62,311,075 shares that may be | 下 可 予 發 行 之 累 計 股 份 總 數 將 為 | |
issued upon exercise of the outstanding share | 65,609,632股,佔 本 公 司 於 本 中 報 | |
options granted and yet to be exercised under | 日期已發行股份數目約6.01%。 | |
the Scheme, the cumulative total number of | ||
shares that may be issued under the Scheme | ||
will then be 65,609,632 shares, representing | ||
approximately 6.01% of the number of the | ||
Company's shares in issue as at the date of this | ||
interim report. | ||
(b) Maximum entitlement of each | (b) | 各參與者之購股權配額上限 |
participant | ||
(1) The total number of shares issued and to | (1) 除非經本公司股東另作批准, | |
be issued upon exercise of the options | 否則於任何十二個月期間,因 | |
granted to each participant (including | 行使該計劃或本公司採納之任 | |
both exercised and unexercised options) | 何其他購股權計劃授出之購股 | |
under the Scheme or any other share | 權( 包括已行使及尚未行使之 | |
options scheme adopted by the Company | 購股權)而向每名參與者發行 | |
in any 12-month period must not exceed | 及將予發行之股份總數,不得 | |
1% of the number of Company's shares | 超過本公司已發行股份數目之 | |
in issue unless otherwise approved by | 1%。 | |
shareholders of the Company. |
94 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
16. SHARE OPTION SCHEME (continued)
- Maximum entitlement of each participant (continued)
(2) W h e r e a n y g r a n t o f o p t i o n s t o a s u b s t a n t i a l s h a r e h o l d e r o r a n independent non-executive director of the Company, or any of their respective associates (as defined in the Listing Rules), would result in the shares issued and to be issued upon exercise of all options already granted and to be granted to such person in any 12-month period up to and including the date of the grant:
- representing in aggregate over 0.1% of the number of the Company's shares in issue; and
- having an aggregate value, based on the closing price of the shares of the Company on the date of grant in excess of HK$5.0 million,
such grant of option shall be subject to prior approval of the shareholders of the Company who are not connected persons of the Company as defined in the Listing Rules.
16. 購股權計劃( 續 )
- 各參與者之購股權配額上限
( 續)
- 倘向本公司之主要股東或獨立 非執行董事或任何彼等各自之 聯 繫 人( 定 義 見 上 市 規 則)授 出任何購股權,將會導致於截 至授出日期止之任何十二個月 期 間( 包 括 授 出 之 日)向 該 人 士已授出及將予授出之所有購 股權獲行使而已發行及將予發 行之股份:
- 合 共 佔 本 公 司 已 發 行 股 份數目0.1%以上;及
- 總 值 超 過 港 幣5,000,000 元( 根 據 本 公 司 股 份 於 授 出 日 期 之 收 市 價 計 算),
授出該項購股權須預先取得本 公司股東( 並非本公司之關連 人 士( 定 義 見 上 市 規 則 ))批 准。
2019/2020年中期報告 興勝創建控股有限公司 | 95 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
16. SHARE OPTION SCHEME (continued) | 16. 購股權計劃( 續 ) |
(c) Period within which the shares must be | (c) 根據購股權必須認購股份之期 |
taken up under an option | 限 |
Within ten years from the date on which an option is granted or such shorter period as the Board of Directors or the relevant committee thereof may specify.
由授出購股權之日起十年期間或董 事會或轄下有關委員會指定之較短 期間。
(d) Minimum period, if any, for which an | (d) 購股權於可予行使前之最短持 |
option must be held before it can be | 有期間(如有) |
exercised |
At the time of granting an option, the Board of Directors or the relevant committee thereof must specify the minimum period(s) (if any), for which an option must be held before it can be exercised in whole or in part.
於 授 出 購 股 權 之 時,董 事 會 或 轄 下 有關委員會必須指定購股權於可予 行使( 全部或部份)前之最短持有期
( 如有)。
(e) Period open for acceptance of an option | (e) | 接納購股權之期限 |
The offer of the grant of an option (of which | 授 出 購 股 權( 授 出 日 期 必 須 為 聯 交 | |
the date of grant must be a business day of the | 所 營 業 日)的 要 約 必 須 在 授 出 日 期 | |
Stock Exchange) must be accepted within 14 | 後14日內獲接納。 | |
days after the date of grant. | ||
(f) Amount payable upon acceptance of the | (f) | 於接納購股權時應付之款項 |
option | ||
A consideration of HK$1 shall be paid upon the | 於 接 納 購 股 權 時 須 付 港 幣1元 作 為 | |
acceptance of the option. | 代價。 |
96 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
16. SHARE OPTION SCHEME (continued)
- Basis of determining exercise price of the option
The exercise price of the option shall be no less than the highest of:
- the closing price of the shares of the Company as stated in the daily quotations sheet issued by the Stock Exchange on the date of grant, which must be a business day;
- the average closing price of the shares of the Company as stated in the daily quotation sheets issued by the Stock Exchange for the five business days immediately preceding the date of grant; and
- the nominal value of the shares of the Company on the date of grant.
16. 購股權計劃( 續 )
- 購股權行使價之釐定基準
購股權之行使價必須不低於下列三 者之最高者:
- 聯交所於授出日期( 須為營業 日)發出之日報表所述之本公 司股份收市價;
- 聯交所於緊接授出日期前五個 營業日發出之日報表所述之本 公司股份平均收市價;及
- 本 公 司 股 份 於 授 出 日 期 之 面 值。
(h) Remaining life of the Scheme | (h) 該計劃之餘下年限 |
The Scheme has a life of 10 years and will | 除 非 根 據 該 計 劃 條 款 予 以 終 止,否 |
expire on 20 September 2021 unless otherwise | 則 該 計 劃 之 有 效 年 限 為10年,並 將 |
terminated in accordance with the terms of the | 於二零二一年九月二十日屆滿。 |
Scheme. | |
At 30 September 2019, the number of shares in | 於 二 零 一 九 年 九 月 三 十 日,根 據 該 計 劃 |
respect of which options had been granted and | 已 授 出 及 尚 未 行 使 之 購 股 權 之 股 份 數 目 |
remained outstanding under the Scheme was | 為9,219,075股( 二 零 一 九 年 三 月 三 十 一 |
9,219,075 (31 March 2019: 9,657,800), representing | 日:9,657,800股 ),佔 該 日 期 本 公 司 已 |
approximately 0.85% (31 March 2019: 0.89%) of the | 發 行 股 份 之 約0.85%( 二 零 一 九 年 三 月 |
shares of the Company in issue at that date. | 三十一日:0.89% )。 |
2019/2020年中期報告 興勝創建控股有限公司 | 97 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
16. SHARE OPTION SCHEME (continued) | 16. 購股權計劃( 續 ) | |||||||
Details of the movements of the share options | 授出購股權數目之變動詳情如下: | |||||||
granted are as follows: | ||||||||
For the six months ended 30 September 2019 | 截至二零一九年九月三十日止六個月 | |||||||
Outstanding | Exercised | Outstanding | ||||||
as at | during | Lapsed | as at | |||||
Exercise price | 1 April | the period | during | 30 September | ||||
Category of participant | Date of grant | Exercise period | per share | 2019 | (Note) | the period | 2019 | |
於二零一九年 | 於二零一九年 | |||||||
四月一日 | 於期內行使 | 九月三十日 | ||||||
參與者類型 | 授出日期 | 行使期間 | 每股行使價 | 尚未行使 | (附註) | 於期內失效 | 尚未行使 | |
HK$ | ||||||||
港幣 | ||||||||
Directors | 5 September 2017 | 5 September 2017 to 4 | 1.54 | 5,192,000 | - | - | 5,192,000 | |
September 2022 | ||||||||
董事 | 二零一七年九月五日 | 二零一七年九月五日至 | ||||||
二零二二年九月四日 | ||||||||
Employees | 26 November 2014 | 26 November 2014 to 25 | 0.96 | 915,300 | (93,100) | (125) | 822,075 | |
November 2019 | ||||||||
僱員 | 二零一四年十一月二十六日 | 二零一四年十一月二十六日至 | ||||||
二零一九年十一月二十五日 | ||||||||
5 September 2017 | 5 September 2017 to 4 | 1.54 | 3,550,500 | - | (345,500) | 3,205,000 | ||
September 2022 | ||||||||
二零一七年九月五日 | 二零一七年九月五日至 | |||||||
二零二二年九月四日 | ||||||||
4,465,800 | (93,100) | (345,625) | 4,027,075 | |||||
Total | 9,657,800 | (93,100) | (345,625) | 9,219,075 | ||||
總計 | ||||||||
Exercisable at the end of the reporting period | 9,219,075 | |||||||
於報告期末可行使 | ||||||||
98 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
16. SHARE OPTION SCHEME (continued) | 16. 購股權計劃( 續 ) | |||||||
For the year ended 31 March 2019 | 截至二零一九年三月三十一日止年度 | |||||||
Outstanding | Exercised | Outstanding | ||||||
as at | during | Lapsed | as at | |||||
Exercise price | 1 April | the year | during | 31 March | ||||
Category of participant | Date of grant | Exercise period | per share | 2018 | (Note) | the year | 2019 | |
於二零一八年 | 於二零一九年 | |||||||
四月一日 | 於年內行使 | 三月三十一日 | ||||||
參與者類型 | 授出日期 | 行使期間 | 每股行使價 | 尚未行使 | ( 附註) | 於年內失效 | 尚未行使 | |
HK$ | ||||||||
港幣 | ||||||||
Directors | 26 November 2014 | 26 November 2014 to 25 | 0.96 | 3,785,500 | (3,785,500) | - | - | |
November 2019 | ||||||||
董事 | 二零一四年十一月二十六日 | 二零一四年十一月二十六日至 | ||||||
二零一九年十一月二十五日 | ||||||||
5 September 2017 | 5 September 2017 to 4 | 1.54 | 35,392,000 | (30,200,000) | - | 5,192,000 | ||
September 2022 | ||||||||
二零一七年九月五日 | 二零一七年九月五日至 | |||||||
二零二二年九月四日 | ||||||||
39,177,500 | (33,985,500) | - | 5,192,000 | |||||
Employees | 26 November 2014 | 26 November 2014 to 25 | 0.96 | 2,918,225 | (2,002,925) | - | 915,300 | |
November 2019 | ||||||||
僱員 | 二零一四年十一月二十六日 | 二零一四年十一月二十六日至 | ||||||
二零一九年十一月二十五日 | ||||||||
5 September 2017 | 5 September 2017 to 4 | 1.54 | 12,320,000 | (8,666,500) | (103,000) | 3,550,500 | ||
September 2022 | ||||||||
二零一七年九月五日 | 二零一七年九月五日至 | |||||||
二零二二年九月四日 | ||||||||
15,238,225 | (10,669,425) | (103,000) | 4,465,800 | |||||
Total | 54,415,725 | (44,654,925) | (103,000) | 9,657,800 | ||||
總計 | ||||||||
Exercisable at the end of the reporting period | 9,657,800 | |||||||
於報告期末可行使 | ||||||||
Note: In respect of the share options exercised during the | 附註: 就 於 期 內 ╱ 年 內 已 行 使 之 購 股 權 而 言,於 緊 | |||||||
period/year, the weighted average closing price of | 接行使日期前股份之加權平均收市價為每股 | |||||||
the shares immediately before the dates of exercise is | 港 幣1.32元( 截 至 二 零 一 九 年 三 月 三 十 一 日 | |||||||
HK$1.32 (for the year ended 31 March 2019: HK$1.26) per | 止年度:港幣1.26元)。 | |||||||
share. |
2019/2020年中期報告 興勝創建控股有限公司 | 99 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
17. SHARE AWARD SCHEME | 17. 股份獎勵計劃 |
On 28 July 2016 (the "Adoption Date"), the | 本公司於二零一六年七月二十八日(「採 |
Company adopted a share award scheme | 納日期」)採納一項股份獎勵計劃(「股份 |
(the "Share Award Scheme") to recognise the | 獎勵計劃」),以表揚若干人士(「合資格 |
contributions by certain persons ("Eligible Persons"), | 人士」)( 包括本集團旗下公司之僱員及 |
including employees and directors of companies | 董事)作出之貢獻並對彼等給予獎勵,藉 |
within the Group, and to give incentives to them in | 此 挽 留 彼 等 繼 續 為 本 集 團 之 持 續 營 運 及 |
order to retain them for the continuing operation | 發展效力,及為本集團進一步發展吸引合 |
and development of the Group, and to attract | 適人員。惟須由本公司董事可能決定提前 |
suitable personnel for further development of the | 終止,否則股份獎勵計劃由採納日期起三 |
Group. Subject to any early termination as may be | 年內(「獎勵期間」)有效及生效。 |
determined by directors of the Company, the Share | |
Award Scheme is valid and effective for 3 years from | |
the Adoption Date (the "Award Period"). | |
Pursuant to the Share Award Scheme, the directors | 根據股份獎勵計劃,本公司董事可能不時 |
of the Company may, from time to time, at its | 全 權 選 擇 任 何 合 資 格 人 士 作 為 獲 選 參 與 |
absolute discretion, select any Eligible Persons to | 者 參 與 股 份 獎 勵 計 劃,並 釐 定 擬 授 出 股 |
participate in the Share Award Scheme as selected | 份、歸屬標準及條件以及股份歸屬期間, |
participants and determine the shares to be | 惟 須 受 股 份 獎 勵 計 劃 所 載 之 條 款 及 條 件 |
granted, vesting criteria and conditions, and period | 所規限。倘股份獎勵計劃項下之獎勵股份 |
for the shares to be vested, subject to the terms and | 數目( 定義見下文)超過於採納日期已發 |
conditions set out in the Share Award Scheme. The | 行股份總數目之5%,本公司董事不得進 |
directors of the Company shall not grant further | 一步授出獎勵。 |
awards if they would result in the number of Award | |
Shares (defined as below) under the Share Award | |
Scheme exceeding 5% of the total number of shares | |
in issue as at the date of the Adoption Date. | |
The Company established a trust to purchase shares | 本 公 司 根 據 股 份 獎 勵 計 劃 已 為 本 公 司 及 |
of the Company for the benefit of employees and | 其 附 屬 公 司 僱 員 及 董 事 之 利 益 設 立 信 託 |
the directors of the Company and its subsidiaries | 以購買本公司股份(「獎勵股份」)。根據 |
under the Share Award Scheme (the "Award | 股 份 獎 勵 計 劃 之 規 則,本 公 司 已 委 任 香 |
Shares"). Pursuant to the rules of the Share Award | 港中央證券信託有限公司為信託人(「信 |
Scheme, the Company has appointed a trustee, | 託 人」)於 獎 勵 期 間 內 管 理 股 份 獎 勵 計 |
Computershare Hong Kong Trustees Limited | 劃 及 購 買 以 及 持 有 獎 勵 股 份。根 據 股 份 |
("Trustee"), to administer the Share Award Scheme | 獎 勵 計 劃,本 公 司 向 信 託 貢 獻 最 多 港 幣 |
and to purchase and hold the Award Shares during | 74,000,000元以購買股份。 |
the Award Period. The Company would contribute | |
a maximum of HK$74,000,000 to the trust for the | |
purchase of shares under the Share Award Scheme. |
100 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
17. SHARE AWARD SCHEME (continued) | 17. 股份獎勵計劃( 續 ) |
Unless the Board of Directors determines otherwise at its absolute discretion, an award shall automatically lapse upon (i) the resignation of the selected participant's employment; or
- termination of the selected participant's employment or early termination of the contractual engagement with the relevant member of the Group by reasons of misconduct or otherwise pursuant to law or employment or engagement contract, and the relevant Award Shares shall not vest on the relevant vesting date.
If there occurs an offer by way of takeover, merger, scheme of arrangement, share repurchase or otherwise, all the outstanding Award Shares shall immediately vest on the date when such offer becomes or is declared unconditional or in the case of a scheme of arrangement on the record date for determining entitlements under such scheme and such date shall be deemed the vesting date.
If there is an event of any spin-off and separate listing of any subsidiary, assets or businesses of the Company on the Stock Exchange or elsewhere, structured in whole or in part as a distribution in specie or in respect of which shareholders are otherwise entitled to participate, all the outstanding Award Shares shall immediately vest on the earlier of (i) the date of approval of the listing by the Stock Exchange or other relevant regulatory body, and
- the date that falls five business days prior to the record date for the distribution in specie or other date set for the entitlement to participate. Such date shall be deemed the vesting date.
當(i)獲 選 參 與 者 辭 職;或(ii)獲 選 參 與 者 與 本 集 團 相 關 成 員 公 司 終 止 僱 傭 關 係 或 與 本 集 團 相 關 成 員 公 司 之 合 約 委 聘 關 係 因 法 律 或 僱 傭 或 合 約 聘 用 規 定 之 行 為 失 當或其他原因而提前終止,獎勵將自動失 效,而相關獎勵股份不會於相關歸屬日期 歸屬。除非董事會全權酌情另行決定,則 另當別論。
倘 以 收 購、合 併、重 組 安 排 計 劃、股 份 回 購或其他方式提出要約,所有已授出之獎 勵 股 份 將 於 該 要 約 成 為 或 被 宣 佈 為 無 條 件當日或就重組安排計劃而言,於確定重 組 安 排 計 劃 項 下 之 權 利 之 記 錄 日 期 即 時 歸屬,而該日期將被視為歸屬日期。
倘本公司之任何附屬公司、資產或企業於 聯交所或其他交易所分拆及獨立上市、全 部 或 部 分 構 成 實 物 分 派 或 股 東 以 其 他 方 式有權參與,所有已授出之獎勵股份將於 以 下 日 期( 以 較 早 者 為 準)即 時 歸 屬:(i) 獲 聯 交 所 或 其 他 相 關 監 管 機 構 批 准 上 市 之 日,及(ii)實 物 分 派 登 記 日 期 前 五 個 營 業 日 之 日 或 安 排 有 權 參 與 之 其 他 日 期。 有關日期將被視為歸屬日期。
2019/2020年中期報告 興勝創建控股有限公司 | 101 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
17. SHARE AWARD SCHEME (continued) | 17. 股份獎勵計劃( 續 ) | |||||
During the year ended 31 March 2017, the Trustee | 於 截 至 二 零 一 七 年 三 月 三 十 一 日 止 年 | |||||
purchased an aggregate of 51,700,000 shares of the | 度,信 託 人 已 於 市 場 上 購 買 本 公 司 合 | |||||
Company from the market at a total consideration | 共51,700,000股 股 份,代 價 總 額 約 為 港 | |||||
of approximately HK$71,995,000 (including directly | 幣71,995,000元( 包 括 直 接 應 佔 遞 增 成 | |||||
attributable incremental costs) and a total of | 本),且於二零一七年三月十日根據股份 | |||||
51,542,000 shares were granted to 88 eligible | 獎 勵 計 劃 已 向88名 合 資 格 參 與 者 授 出 合 | |||||
participants on 10 March 2017 pursuant to the | 共51,542,000股股份。於截至二零一九年 | |||||
Share Award Scheme. No shares were purchased or | 九 月 三 十 日 止 六 個 月 及 截 至 二 零 一 九 年 | |||||
granted by the Company under the Share Award | 三月三十一日止年度,本公司並無根據股 | |||||
Scheme during the six months ended 30 September | 份獎勵計劃購買或授出股份。 | |||||
2019 and the year ended 31 March 2019. | ||||||
Details of the movement of the Award Shares | 根 據 股 份 獎 勵 計 劃 授 出 之 獎 勵 股 份 之 變 | |||||
granted under the Share Award Scheme are as | 動詳情如下: | |||||
follows: | ||||||
Number of | ||||||
Awarded | ||||||
Number of | Vested | Shares | ||||
Awarded Shares | during | outstanding | ||||
outstanding | the | as at | ||||
as at | year ended | 31.3.2019 | ||||
Category of participants | Date of grant | Vesting date | 1.4.2018 | 31.3.2019 | and 30.9.2019 | |
於二零一九年 | ||||||
三月三十一日 | ||||||
於二零一八年 | 於截至 | 及二零一九年 | ||||
四月一日 | 二零一九年 | 九月三十日 | ||||
尚未歸屬之 | 三月三十一日 | 尚未歸屬之 | ||||
參與者類型 | 授出日期 | 歸屬日期 | 獎勵股份數目 | 止年度歸屬 | 獎勵股份數目 | |
Directors | 10 March 2017 | 30 June 2018 | 33,873,000 | (33,873,000) | - | |
董事 | 二零一七年三月十日 | 二零一八年六月三十日 | ||||
Employees | 10 March 2017 | 30 June 2018 | 17,543,000 | (17,543,000) | - | |
僱員 | 二零一七年三月十日 | 二零一八年六月三十日 | ||||
Total | 51,416,000 | (51,416,000) | - | |||
總計 | ||||||
102 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
17. SHARE AWARD SCHEME (continued) | 17. 股份獎勵計劃( 續 ) |
During the six months ended 30 September 2019, no | 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月, |
equity-settledshare-based payment was recognised | 根據本公司股份獎勵計劃,本集團並無就 |
by the Group in relation to shares award pursuant | 股 份 獎 勵 確 認 為 以 權 益 結 算 及 以 股 份 支 |
to the Share Award Scheme by the Company. The | 付之款項。股份獎勵計劃已於二零一九年 |
Share Award Scheme was expired on 27 July 2019. | 七月二十七日到期。 |
During the six months ended 30 September 2018, | 截 至 二 零 一 八 年 九 月 三 十 日 止 六 個 月, |
the Group recognised equity-settledshare-based | 根據本公司股份獎勵計劃,本集團就股份 |
payments amounting to HK$12,760,000 in relation | 獎 勵 確 認 港 幣12,760,000元 的 以 權 益 結 |
to shares award pursuant to the Share Award | 算及以股份支付之款項。 |
Scheme by the Company. |
18. ACQUISITION OF SUBSIDIARIES/ DISPOSAL OF SUBSIDIARIES
For the six months ended 30 September 2019
-
Acquisition of Storage Portfolio Holding II Ltd and disposal of Storage Management Group
On 16 July 2019, an indirect wholly owned subsidiary of the Company, Excellent Sincere Limited, entered into a sale and purchase agreement with an independent third party to acquire the entire issued and paid- up share capital and shareholder loan of Storage Portfolio Holding II Ltd, together with its wholly owned subsidiaries, (i) Storage Holding I Ltd; and (ii) Storage Management Ltd, Minibox Asia Limited and New Empire Properties Limited ("Storage Management Group"), at a consideration of approximately HK $ 737,884,000 . The acquisition was completed on 30 August 2019. Storage Portfolio Holding II Ltd was principally engaged in the self-storage business through Storage Management Group and holds various industrial properties portfolio located at Chai Wan and Kwun Tong, Hong Kong through Storage Holding I Ltd.
18. 收購附屬公司╱出售附屬公司
截至二零一九年九月三十日止六個月
-
收購Storage Portfolio Holding II Ltd及出售Storage Management
集團
於 二 零 一 九 年 七 月 十 六 日,本 公 司 之 間 接 全 資 附 屬 公 司 卓 誠 有 限 公 司 與 獨 立 第 三 方 訂 立 買 賣 協 議,以 收 購 Storage Portfolio Holding II Ltd,連同其全資附屬公
司(i) Storage Holding I Ltd;及(ii)
Storage Management Ltd、美利倉 亞洲有限公司及鴻恩地產有限公司 (「Storage Management集團」)之 全 部 已 發 行 及 繳 足 股 本 以 及 股 東 貸 款,代 價 約 為 港 幣737,884,000 元。收 購 已 於 二 零 一 九 年 八 月 三 十 日 完 成。Storage Portfolio Holding II Ltd主 要 透 過 Storage Management集團從事迷你倉業務 及透過Storage Holding I Ltd持有 位於香港柴灣及觀塘的各項工業物
業組合。
2019/2020年中期報告 興勝創建控股有限公司 | 103 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
18. ACQUISITION OF SUBSIDIARIES/ DISPOSAL OF SUBSIDIARIES (continued)
For the six months ended 30 September 2019
(continued)
-
Acquisition of Storage Portfolio Holding II Ltd and disposal of Storage Management Group
(continued)
Immediately after the completion of the acquisition on 30 August 2019, Storage Portfolio Holding II Ltd entered into a sale and purchase agreement on the same day with an independent third party to disposed the entire interest in Storage Management Group at a consideration of approximately HK$16,194,000. The disposal was completed on the same day. After the disposal of Storage Management Group, the major asset of Storage Portfolio Holding II Ltd represented the industrial properties located at Chai Wan and Kwun Tong.
The directors of the Company are of the opinion that the acquisition does not constitute business combination as defined in HKFRS 3, therefore, the acquisition has been accounted for as acquisition of assets.
18. 收購附屬公司╱出售附屬公司
- 續 )
截至二零一九年九月三十日止六個月
( 續)
-
收購Storage Portfolio Holding II Ltd及出售Storage Management
集團( 續)
緊 隨 於 二 零 一 九 年 八 月 三 十 日
收 購 完 成 後,Storage Portfolio Holding II Ltd與 獨 立 第 三 方 於 同 日 訂 立 買 賣 協 議 以 出 售 Storage Management集 團 之 全 部 權 益, 代 價 約 為 港 幣 16,194,000元。出 售 已 於 同 日 完 成。出 售 Storage Management集 團 之 後,Storage Portfolio Holding II Ltd的主要資 產為位於柴灣及觀塘的工業物業。
本公司董事認為該收購並不構成香 港財務報告準則第三號所界定之業 務合併,因此,該收購事項已作為資 產收購入賬。
104 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
18. ACQUISITION OF SUBSIDIARIES/ | 18. 收購附屬公司╱出售附屬公司 | |||||
DISPOSAL OF SUBSIDIARIES (continued) | ( 續 ) | |||||
For the six months ended 30 September 2019 | 截至二零一九年九月三十日止六個月 | |||||
(continued) | ( 續) | |||||
(i) Acquisition of Storage Portfolio Holding II Ltd | (i) | 收購Storage Portfolio Holding II | ||||
and disposal of Storage Management Group | Ltd及出售Storage Management | |||||
(continued) | 集團( 續) | |||||
The assets acquired and liabilities recognised | 於收購Storage Portfolio Holding | |||||
on the date of acquisition of Storage Portfolio | II Ltd及出售Storage Management | |||||
Holding II Ltd and the disposal of Storage | 集團之日所收購之資產及確認之負 | |||||
Management Group, was as follows: | 債如下: | |||||
HK$'000 | ||||||
港幣千元 | ||||||
For the acquisition of | 收購Storage Portfolio Holding | |||||
Storage Portfolio Holding II Ltd: | II Ltd: | |||||
Investment properties | 投資物業 | 726,063 | ||||
Debtors, deposits and prepayments | 應收款項、按金及預付款項 | 77 | ||||
Bank balances and cash | 銀行結餘及現金 | 568 | ||||
Trade and other payables | 應付款項及其他應付款項 | (198) | ||||
Taxation payable | 應付稅項 | (757) | ||||
Deferred tax liabilities | 遞延稅項負債 | (4,063) | ||||
721,690 | ||||||
Assets and liabilities classified as | 分類為持作出售資產及負債( 附註) | |||||
held for sale (Note) | 16,194 | |||||
Net assets acquired | 已收購資產淨值 | 737,884 | ||||
2019/2020年中期報告 興勝創建控股有限公司 | 105 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
18. ACQUISITION OF SUBSIDIARIES/ | 18. 收購附屬公司╱出售附屬公司 |
DISPOSAL OF SUBSIDIARIES (continued) | ( 續 ) |
For the six months ended 30 September 2019 | 截至二零一九年九月三十日止六個月 |
(continued)
-
Acquisition of Storage Portfolio Holding II Ltd and disposal of Storage Management Group
(continued)
( 續)
-
收購Storage Portfolio Holding II Ltd及出售Storage Management
集團( 續)
HK$'000 | |||
港 幣 千 元 | |||
Note: Assets and liabilities of Storage Management 附 註:Storage Management集 團 分 類 為 | |||
Group classified as held for sale and | 持 作 出 售 及 已 出 售 之 資 產 及 負 債 如 | ||
disposed of were as follows: | 下: | ||
Property, plant and equipment | 物 業、廠 房 及 設 備 | 11,806 | |
Deposits for leasehold improvement | 裝 修 按 金 | 1,638 | |
Right-of-use assets | 使 用 權 資 產 | 1,373 | |
Other non-current asset | 其 他 非 流 動 資 產 | 77 | |
Debtors, deposits and prepayments | 應 收 款 項、按 金 及 預 付 款 項 | 1,531 | |
Inventories | 存 貨 | 217 | |
Bank balances and cash | 銀 行 結 餘 及 現 金 | 8,641 | |
Trade and other payables | 應 付 款 項 及 其 他 應 付 款 項 | (6,807) | |
Contract liabilities | 合 約 負 債 | (255) | |
Deferred tax liabilities | 遞 延 稅 項 負 債 | (632) | |
Lease liabilities | 租 賃 負 債 | (1,395) | |
16,194 | |||
HK$'000 | ||
港幣千元 | ||
The consideration for the acquisition | 支付收購Storage Portfolio Holding | |
of Storage Portfolio Holding II Ltd is | II Ltd之代價: | |
satisfied by: | ||
Cash consideration paid | 已付現金代價 | 736,706 |
Consideration payable, included | 包含於其他應付款項之應付代價 | |
in other payables | 1,178 | |
737,884 | ||
106 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
18. ACQUISITION OF SUBSIDIARIES/ | 18. 收購附屬公司╱出售附屬公司 |
DISPOSAL OF SUBSIDIARIES (continued) | ( 續 ) |
For the six months ended 30 September 2019 | 截至二零一九年九月三十日止六個月 |
(continued)
-
Acquisition of Storage Portfolio Holding II Ltd and disposal of Storage Management Group
(continued)
( 續)
-
收購Storage Portfolio Holding II Ltd及出售Storage Management
集團( 續)
HK$'000
港幣千元
The consideration for the disposal of | 出售Storage Management集團之代 | ||
Storage Management Group: | 價: | ||
Cash consideration received | 已收現金代價 | 18,240 | |
Overpayment of consideration, | 包含於其他應付款項之多付代價 | ||
included in other payables | (2,046) | ||
16,194 | |||
Net cash outflows on acquisition of | 收購Storage Portfolio Holding II | ||
Storage Portfolio Holding II Ltd: | Ltd之現金流出淨額: | ||
Consideration paid | 已付代價 | 736,706 | |
Bank balances and cash acquired | 已收購銀行結餘及現金 | (9,209) | |
727,497 | |||
Net cash inflows on disposal of Storage | 出售Storage Management集團之 | ||
Management Group: | 現金流入淨額: | ||
Consideration received | 已收代價 | 18,240 | |
Bank balances and cash disposed | 已出售的銀行結餘及現金 | (8,641) | |
9,599 | |||
2019/2020年中期報告 興勝創建控股有限公司 | 107 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
18. ACQUISITION OF SUBSIDIARIES/ | 18. 收購附屬公司╱出售附屬公司 |
DISPOSAL OF SUBSIDIARIES (continued) | ( 續 ) |
For the six months ended 30 September 2019 | 截至二零一九年九月三十日止六個月 |
(continued) | ( 續) |
(ii) Disposal of General Mark Holdings Limited | (ii) 出售廣誌控股有限公司 |
On 15 July 2019, an indirect wholly owned | 於 二 零 一 九 年 七 月 十 五 日,本 公 司 |
subsidiary of the Company, Shangzhi Limited, | 之 間 接 全 資 附 屬 公 司 尚 志 有 限 公 |
entered into a sale and purchase agreement | 司 與 獨 立 第 三 方 訂 立 買 賣 協 議, |
with an independent third party to dispose | 以 出 售 廣 誌 控 股 有 限 公 司,連 同 其 |
of its entire interests in General Mark | 全 資 附 屬 公 司 茂 中 國 際 有 限 公 司 |
Holdings Limited, together with its wholly | (「茂 中」)之 全 部 權 益,代 價 約 為 |
owned subsidiary, Masswell International | 港 幣421,529,000元。茂 中 從 事 物 |
Limited ("Masswell"), at a consideration of | 業 投 資。茂 中 的 主 要 資 產 為 位 於 香 |
approximately HK$421,529,000. Masswell is | 港 高 街111號 的 服 務 式 住 宅「One |
engaged in property investment. The major | Eleven 」。出售已於二零一九年八月 |
asset of Masswell represented a serviced | 十五日完成。 |
apartment named ''One Eleven" situated at | |
No. 111 High Street, Hong Kong. The disposal | |
was completed on 15 August 2019. |
108 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |||||
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |||||
18. ACQUISITION OF SUBSIDIARIES/ | 18. 收購附屬公司╱出售附屬公司 | ||||
DISPOSAL OF SUBSIDIARIES (continued) | ( 續 ) | ||||
For the six months ended 30 September 2019 | 截至二零一九年九月三十日止六個月 | ||||
(continued) | ( 續) | ||||
(ii) Disposal of General Mark Holdings Limited | (ii) 出售廣誌控股有限公司( 續) | ||||
(continued) | |||||
The assets and liabilities of the subsidiaries on | 於出售日期附屬公司之資產及負債 | ||||
the date of disposal: | 如下: | ||||
HK$'000 | |||||
港幣千元 | |||||
Investment properties | 投資物業 | 420,000 | |||
Property, plant and equipment | 物業、廠房及設備 | 1,235 | |||
Debtors, deposits and prepayments | 應收款項、按金及預付款項 | 288 | |||
Bank balances and cash | 銀行結餘及現金 | 2,708 | |||
Trade and other payables | 應付款項及其他應付款項 | (1,467) | |||
422,764 | |||||
Loss on disposal | 出售虧損 | (1,235) | |||
421,529 | |||||
Satisfied by: | 支付方式: | ||||
Cash consideration received | 已收現金代價 | 421,835 | |||
Overpayment of consideration, | 包含於其他應付款項之多付代價 | ||||
included in other payables | (306) | ||||
421,529 | |||||
Net cash inflows on disposal: | 出售時現金流入淨額: | ||||
Consideration received | 已收代價 | 421,835 | |||
Bank balances and cash disposed | 已出售的銀行結餘及現金 | (2,708) | |||
419,127 | |||||
2019/2020年中期報告 興勝創建控股有限公司 | 109 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
18. ACQUISITION OF SUBSIDIARIES/ | 18. 收購附屬公司╱出售附屬公司 |
DISPOSAL OF SUBSIDIARIES (continued) | ( 續 ) |
For the six months ended 30 September 2018 | 截至二零一八年九月三十日止六個月 |
Acquisition of Richway Group | 收購Richway集團 |
On 2 March 2018, an indirect wholly owned | 於 二 零 一 八 年 三 月 二 日,本 公 司 之 間 接 |
subsidiary of the Company, Shinning Bliss Limited, | 全 資 附 屬 公 司 亮 佑 有 限 公 司 與 一 名 獨 立 |
entered into a sale and purchase agreement with an | 第 三 方 訂 立 買 賣 協 議,以 收 購 Richway |
independent third party to acquire the entire issued | Group Holdings Limited連 同 其 全 資 |
share capital and shareholder's loan to Richway | 附 屬 公 司 朝 陽 置 業 有 限 公 司( 統 稱 為 |
Group Holdings Limited together with its wholly | 「Richway集 團」)之 全 部 已 發 行 股 本 及 |
owned subsidiary, Sunny Way Properties Limited, | 股 東 貸 款,代 價 為 港 幣505,144,000元。 |
(collectively referred to as "Richway Group") at a | 收 購 已 於 二 零 一 八 年 四 月 十 二 日 完 成, |
consideration of HK$505,144,000. The acquisition | Richway集團之主要資產為位於香港荷李 |
was completed on 12 April 2018. The major asset | 活道222號之一整棟物業。本公司董事認 |
of Richway Group represented the whole block of | 為 該 等 交 易 並 不 構 成 香 港 財 務 報 告 準 則 |
property located at No. 222 Hollywood Road, Hong | 第三號所界定之業務合併,因此,該收購 |
Kong. The directors of the Company are of the | 事項已作為資產收購入賬。 |
opinion that these transactions do not constitute | |
business combinations as defined in HKFRS 3, | |
therefore, this acquisition have been accounted for | |
as acquisition of assets. |
110 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | ||||||
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | ||||||
18. ACQUISITION OF SUBSIDIARIES/ | 18. 收購附屬公司╱出售附屬公司 | |||||
DISPOSAL OF SUBSIDIARIES (continued) | ( 續 ) | |||||
For the six months ended 30 September 2018 | 截至二零一八年九月三十日止六個月 | |||||
(continued) | ( 續) | |||||
Acquisition of Richway Group (continued) | 收購Richway集團( 續) | |||||
The assets acquired and liabilities recognised on the | 於 收 購 日 期 所 收 購 之 資 產 及 確 認 之 負 債 | |||||
date of acquisition, is as follows: | 如下: | |||||
HK$'000 | ||||||
港幣千元 | ||||||
Investment properties | 投資物業 | 506,023 | ||||
Property, plant and equipment | 物業、廠房及設備 | 358 | ||||
Debtors, deposits and prepayments | 應收款項、按金及預付款項 | 601 | ||||
Trade and other payables | 應付款項及其他應付款項 | (1,838) | ||||
Net assets acquired | 已收購資產淨值 | 505,144 | ||||
Satisfied by: | 支付方式: | |||||
Cash consideration paid | 已付現金代價 | 454,506 | ||||
Deposits paid for acquisition of a subsidiary | 已付收購附屬公司按金 | 50,638 | ||||
505,144 | ||||||
Net cash outflows on acquisition: | 收購之現金流出淨額: | |||||
Consideration paid during the six months | 截至二零一八年九月三十日止 | |||||
ended 30 September 2018 | 六個月內之已付代價 | 454,506 | ||||
19. PERFORMANCE BONDS | 19. 履約保證 | |||||
As at 30 September 2019, the Group had | 於二零一九年九月三十日,本集團就建築 | |||||
outstanding performance bonds in respect | 合約持有之履約保證達港幣164,047,000 | |||||
o f c o n s t r u c t i o n c o n t r a c t s a m o u n t i n g t o | 元( 二 零 一 九 年 三 月 三 十 一 日:港 幣 | |||||
HK$164,047,000 (31 March 2019: HK$136,941,000). | 136,941,000元)。 |
2019/2020年中期報告 興勝創建控股有限公司 | 111 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
20. COMMITMENTS | 20. 承擔 | ||||
At the end of the reporting period, the Group had | 於報告期末,本集團有以下承擔: | ||||
the following commitments: | |||||
30.9.2019 | 31.3.2019 | ||||
二零一九年 | 二零一九年 | ||||
九月三十日 | 三月三十一日 | ||||
HK$'000 | HK$'000 | ||||
港幣千元 | 港幣千元 | ||||
Capital expenditure contracted | 就下列各項已訂約 | ||||
for but not provided in the | 但尚未列於簡明綜合 | ||||
condensed consolidated | 財務報表內之資本支出: | ||||
financial statements in | |||||
relation to: | |||||
Acquisition of investment | 收購投資物業 | ||||
properties | - | 440,100 | |||
30.9.2019 | 31.3.2019 | ||
二零一九年 | 二零一九年 | ||
九月三十日 | 三月三十一日 | ||
HK$'000 | HK$'000 | ||
港幣千元 | 港幣千元 | ||
The Group's share of the | 本集團分佔與其他合營企業 | ||
commitments made jointly | 夥伴就合營企業共同作出 | ||
with other joint ventures | 但於報告期尚末確認之 | ||
relating to the joint ventures, | 承擔如下: | ||
but not recognised at the end | |||
of the reporting period is as | |||
follows: | |||
Commitments to provide loans | 提供貸款承擔 | 1,313,745 | 382,857 |
112 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
21. FAIR VALUE MEASUREMENTS OF FINANCIAL INSTRUMENTS
Some of the Group's financial assets are measured at fair value at the end of each reporting period. The following table gives information about how the fair values of these financial assets are determined (in particular, the valuation technique(s) and inputs used), as well as the level of the fair value hierarchy into which the fair value measurements are categorised (levels 1 to 3) based on the degree to which the inputs to the fair value measurements are observable.
- Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities;
- Level 2 fair value measurements are those derived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and
- Level 3 fair value measurements are those derived from valuation techniques that include inputs for the asset or liability that are not based on observable market data (unobservable inputs).
21. 財務工具之公平值計量
本 集 團 部 分 財 務 資 產 於 各 報 告 期 末 按 公 平值計量。下表闡述有關釐定該等財務資 產 公 平 值 之 方 法( 尤 其 是 所 用 之 估 值 技 術及輸入變數),以及按公平值計量輸入 變 數 之 可 觀 察 程 度 將 公 平 值 計 量 分 類 之 公平值等級類別( 第一至三級)之資料。
- 第一級公平值計量乃根據相同資產 或 負 債 於 活 躍 市 場 中 所 報 價 格( 未 經調整)得出;
- 第二級公平值計量乃除第一級計入 之 報 價 外,根 據 資 產 或 負 債 可 直 接
- 即 價 格)或 間 接( 自 價 格 衍 生)觀 察之輸入變數得出;及
- 第三級公平值計量是指由包含非依 據可觀察之市場資料的資產或負債 之輸入變數( 不可觀察輸入變數)的 估價技術得出的公平值計量。
2019/2020年中期報告 興勝創建控股有限公司 | 113 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
21. FAIR VALUE MEASUREMENTS OF | 21. 財務工具之公平值計量( 續 ) | ||||
FINANCIAL INSTRUMENTS (continued) | |||||
Fair value as at | Fair value as | Fair value | Valuation technique(s) | ||
Financial assets | 30.9.2019 | at 31.3.2019 | hierarchy | and key input(s) | |
於二零一九年 | 二零一九年 | ||||
九月三十日之 | 三月三十一日之 | ||||
財產資產 | 公平值 | 公平值 | 公平值層級 估值方法及主要輸入變數 | ||
Financial assets at fair value | |||||
through profit or loss | |||||
- Listed equity securities in | HK$407,000 | HK$519,000 | Level 1 Quoted bid prices in an active | ||
Hong Kong | market. | ||||
透過損益按公平值計算之 | |||||
財務資產 | |||||
-於香港上市之股本證券 | 港幣407,000元 | 港幣519,000元 | 第一級 | 活躍市場買入報價。 |
There was no transfer among Level 1, 2 and 3 during both periods.
The directors of the Company consider that the carrying amounts of financial assets and financial liabilities recorded at amortised cost in the condensed consolidated financial statements approximate their fair values.
於兩段期間,第一級、第二級及第三級之 間並沒有轉撥。
本公司董事認為,於簡明綜合財務報表按 攤 銷 成 本 列 賬 之 財 務 資 產 及 財 務 負 債 之 賬面值與其公平值相若。
114 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
22. RELATED PARTY TRANSACTIONS | 22. 關聯人士交易 | ||||||
(a) In addition to the balances with related parties | (a) | 除於簡明綜合財務狀況表及附註11 | |||||
as disclosed in the condensed consolidated | 及12所 披 露 之 關 聯 人 士 結 餘 外,本 | ||||||
statement of financial position and notes | 集團於期內已與下列關聯人士達成 | ||||||
11 and 12, the Group has entered into the | 交易: | ||||||
following transactions with related parties | |||||||
during the period: | |||||||
For the six months | |||||||
ended 30 September | |||||||
截至九月三十日止六個月 | |||||||
2019 | 2018 | ||||||
二零一九年 | 二零一八年 | ||||||
HK$'000 | HK$'000 | ||||||
港幣千元 | 港幣千元 | ||||||
A related party in which a | 來自本公司一位董事控制之 | ||||||
director of the Company | 關聯人士: | ||||||
has control: | |||||||
- Design, supply and | -設計、供應及安裝鋁窗及 | ||||||
installation of aluminium | 幕牆服務收入( 附註1) | ||||||
windows and curtain | |||||||
walls service income | |||||||
(Note 1) | - | 1,619 | |||||
Joint ventures of the Group: | 來自本集團合營企業: | ||||||
- Construction income | -建築收入( 附註2) | ||||||
(Note 2) | - | 740 | |||||
- Interior and renovation | -裝飾及維修收入 | ||||||
income (Note 2) | ( 附註2) | - | 3,904 | ||||
- Project management | -項目管理收入( 附註2) | ||||||
income (Note 2) | 305 | 5,277 | |||||
An associate of the Group: | 來自本集團聯營公司: | ||||||
- Lease expenses (Note 2) | -租賃費用( 附註2) | (105) | (105) | ||||
A subsidiary of Million Hope: | 美亨的附屬公司: | ||||||
- Lease expenses (Note 1) | -租賃費用( 附註1) | (777) | - | ||||
2019/2020年中期報告 興勝創建控股有限公司 | 115 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
22. RELATED PARTY TRANSACTIONS | 22. 關聯人士交易( 續 ) |
(continued) | |
(a) (continued) | (a) ( 續) |
Notes: | 附註: |
(1) These related party transactions constitute | (1) 此 等 關 聯 人 士 交 易 構 成 上 市 規 則 第 |
connected transactions as defined in Chapter | 14A章定義之關連交易,惟根據上市規 |
14A of the Listing Rules but are exempted from | 則第14A章可豁免披露及其他規定。 |
disclosure and other requirements under Chapter | |
14A of the Listing Rules. | |
(2) These related party transactions do not constitute | (2) 此等關聯人士交易不構成上市規則第 |
connected transactions or continuing connected | 14A章 定 義 之 關 連 交 易 或 持 續 關 連 交 |
transactions as defined in Chapter 14A of the | 易。 |
Listing Rules. |
- On 16 August 2019, Hanison Construction Holdings (BVI) Limited, a direct wholly owned subsidiary of the Company, a joint venture owned as to 50% by the Group, the joint venture partner and a purchaser, an independent third party, entered into a sale and purchase agreement in relation to the disposal of entire issued share capital of Popular Castle Limited by the joint venture, at a consideration of HK$1,080,000,000, in which Hanison Construction Holdings (BVI) Limited and the joint venture partner have agreed to guarantee the due and punctual performance of the obligation of the joint venture in respect of the disposal in accordance to its interest in the joint venture for a maximum exposure of HK$1,100,000,000. The disposal is yet to be completed as at the reporting date.
- 於 二 零 一 九 年 八 月 十 六 日,本 公 司 直 接 全 資 附 屬 公 司 Hanison
Construction Holdings (BVI) Limited、本 集 團 持 有50%的 合 營 企 業、合 營 企 業 合 夥 人 與 買 方( 一 名 獨 立 第 三 方 )訂 立 買 賣 協 議, 內 容 有 關 合 營 企 業 出 售 Popular Castle Limited全部已發行股本,代 價 為 港 幣1,080,000,000元,據 此,
Hanison Construction Holdings (BVI) Limited及合營企業合夥人同 意 保 證 合 營 企 業 有 關 出 售 的 義 務 獲 按 時 恰 當 地 履 行( 按 照 其 於 合 營 企 業 權 益 所 承 擔 的 最 高 風 險 港 幣 1,100,000,000元)。於報告日期,該 出售尚未完成。
116 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | ||||||
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | ||||||
22. RELATED PARTY TRANSACTIONS | 22. 關聯人士交易( 續 ) | |||||
(continued) | ||||||
(c) Compensation for key management | (c) 主要管理人員之薪酬 | |||||
personnel | ||||||
The remuneration of directors and other | 期內董事及其他主要管理人員之薪 | |||||
members of key management during the | 酬如下: | |||||
period is as follows: | ||||||
For the six months | ||||||
ended 30 September | ||||||
截至九月三十日止六個月 | ||||||
2019 | 2018 | |||||
二零一九年 | 二零一八年 | |||||
HK$'000 | HK$'000 | |||||
港幣千元 | 港幣千元 | |||||
For continuing and | 持續經營及已終止經營業務 | |||||
discontinued operations | ||||||
Fees | 袍金 | 2,450 | 2,450 | |||
Salaries and other benefits | 薪金及其他福利 | 10,621 | 11,504 | |||
Retirement benefits | 退休福利計劃供款 | |||||
schemes contributions | 1,452 | 1,552 | ||||
Equity-settledshare-based | 以權益結算及以股份 | |||||
payments | 支付之款項 | - | 11,536 | |||
14,523 | 27,042 | |||||
2019/2020年中期報告 興勝創建控股有限公司 | 117 |
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月
23. EVENTS AFTER THE END OF THE | 23. 報告期末後事項 | ||
REPORTING PERIOD | |||
(i) | On 11 October 2019, an indirect wholly owned | (i) | 於 二 零 一 九 年 十 月 十 一 日,本 公 司 |
subsidiary of the Company, Oriental Effort | 間接全資附屬公司Oriental Effort | ||
Limited, entered into a sale and purchase | Limited與 獨 立 第 三 方 訂 立 買 賣 協 | ||
agreement with an independent third party | 議,以 收 購 卓 雄 國 際 有 限 公 司 全 部 | ||
to acquire the entire issued and paid-up share | 已 發 行 及 繳 足 股 款 股 本 以 及 股 東 | ||
capital and shareholder loan of Excel Chinese | 貸 款,卓 雄 國 際 有 限 公 司 持 有 名 為 | ||
International Limited, which holds a serviced | 「香 港 馨 樂 庭 尚 圜 公 寓 酒 店」之 服 | ||
residence and hotel business operated at the | 務 式 住 宅 及 酒 店 業 務,代 價 為 港 幣 | ||
property in the name "Citadines Mercer Hong | 740,800,000元( 可 予 調 整 )。本 集 | ||
Kong" at a consideration of HK$740,800,000 | 團於二零一九年九月三十日已付按 | ||
(subject to adjustment) . Deposits of | 金 港 幣37,040,000元。該 收 購 已 於 | ||
HK$37,040,000 was paid by the Group | 二 零 一 九 年 十 一 月 八 日 完 成。本 集 | ||
as at 30 September 2019. The acquisition | 團 就 有 關 交 易 入 賬 為 收 購 資 產,因 | ||
was completed on 8 November 2019. The | 為本集團所收購的絕大部分總資產 | ||
transaction is accounted for as acquisition of | 集中為被收購者所持有之物業。 | ||
assets by the Group as substantially all of the | |||
gross assets acquired is concentrated in the | |||
properties held by the acquiree. | |||
(ii) | On 18 October 2019, the Company granted | (ii) | 於 二 零 一 九 年 十 月 十 八 日,本 公 司 |
share options to subscribe for a total of | 根據於二零一一年九月二十一日採 | ||
53,174,000 ordinary shares (of which 82,000 | 納 的 購 股 權 計 劃 向 若 干 參 與 者( 包 | ||
share options were lapsed subsequently) | 括僱員及董事)授出購股權,以認購 | ||
of HK$0.1 each in the share capital of the | 本 公 司 股 本 中 每 股 面 值 港 幣0.1元 | ||
Company under the share option scheme | 的 普 通 股 合 共53,174,000股( 其 中 | ||
adopted by the Company on 21 September | 82,000份購股權期後失效),每股行 | ||
2011 to certain participants, including | 使 價 為 港 幣1.16元。購 股 權 可 於 授 | ||
employees and directors, at an exercise price of | 出 日 期 起 計 五 年 期 間( 二 零 一 九 年 | ||
HK$1.16 per share. The options are exercisable | 十月十八日至二零二四年十月十七 | ||
for a period of 5 years from the date of grant | 日)行使。 | ||
(i.e. 18 October 2019 to 17 October 2024). |
118 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表附註
FOR THE SIX MONTHS ENDED 30 SEPTEMBER 2019 | |
截 至 二 零 一 九 年 九 月 三 十 日 止 六 個 月 | |
23. EVENTS AFTER THE END OF THE | 23. 報告期末後事項( 續 ) |
REPORTING PERIOD (continued) | |
(iii) On 29 July 2019, a 50% joint venture, | (iii) 本 集 團 持 有50%權 益 之 合 營 企 業 |
Flourishing Stable Limited, was formed. On 27 | 盛 堅 有 限 公 司 於 二 零 一 九 年 七 月 |
September 2019, a wholly owned subsidiary | 二 十 九 日 成 立。於 二 零 一 九 年 九 |
of the joint venture, Fortune Creation | 月 二 十 七 日,合 營 企 業 之 一 間 全 資 |
Developments Limited, entered into a sale | 附 屬 公 司 創 福 發 展 有 限 公 司 與 一 |
and purchase agreement with an independent | 名 獨 立 第 三 方 訂 立 買 賣 協 議,以 |
third party to acquire the equity interests in a | 收 購 持 有 位 於 香 港 利 眾 街14及16 |
company holding a property located at Nos. | 號 物 業 之 公 司 之 股 權,代 價 為 港 幣 |
14 and 16 Lee Chung Street, Hong Kong at | 948,025,000元。於 二 零 一 九 年 九 |
a consideration of HK$948,025,000. As at 30 | 月 三 十 日,本 集 團 向 合 營 企 業 墊 支 |
September 2019, the Group advanced amounts | 港幣47,400,000元,其中港幣390元 |
of HK$47,400,000 to the joint venture, of | 為 合 營 企 業 之 注 資 而 剩 餘 部 分 為 |
which HK$390 was the capital injection and the | 貸 款。該 收 購 已 於 二 零 一 九 年 十 月 |
remaining portion represented the loan to the | 二十三日完成。 |
joint venture. The acquisition was completed | |
on 23 October 2019. |
2019/2020年中期報告 興勝創建控股有限公司 | 119 |
REPORT ON REVIEW OF CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表審閱報告
TO THE BOARD OF DIRECTORS OF | 致HANISON CONSTRUCTION HOLDINGS |
HANISON CONSTRUCTION HOLDINGS LIMITED | LIMITED(興勝創建控股有限公司)董事會 |
(incorporated in the Cayman Islands with limited liability) | ( 於開曼群島註冊成立之有限公司) |
INTRODUCTION | 引言 |
We have reviewed the condensed consolidated financial | 本 核 數 師( 以 下 簡 稱「我 們」)已 審 閱 列 載 於 |
statements of Hanison Construction Holdings Limited | 第35至119頁Hanison Construction Holdings |
("the Company") and its subsidiaries (collectively | Limited( 興勝創建控股有限公司)( 以下簡稱 |
referred to as the "Group") set out on pages 35 to 119, | 「貴 公 司」)及 其 附 屬 公 司( 以 下 統 稱 為「貴 集 |
which comprise the condensed consolidated statement | 團」)的簡明綜合財務報表,此財務報表包括於 |
of financial position as of 30 September 2019 and the | 二零一九年九月三十日的簡明綜合財務狀況表 |
related condensed consolidated statement of profit or | 與截至該日止六個月期間的相關簡明綜合損益 |
loss, statement of profit or loss and other comprehensive | 表、簡明綜合損益及其他全面收益表、簡明綜 |
income, statement of changes in equity and statement | 合 權 益 變 動 表 和 簡 明 綜 合 現 金 流 量 表 以 及 若 |
of cash flows for the six-month period then ended, and | 干說明附註。香港聯合交易所有限公司證券上 |
certain explanatory notes. The Rules Governing the | 市規則規定,就中期財務資料編製的報告必須 |
Listing of Securities on The Stock Exchange of Hong Kong | 符 合 其 有 關 條 款 及 香 港 會 計 師 公 會 頒 佈 的 香 |
Limited require the preparation of a report on interim | 港會計準則第三十四號「中期財務報告」。 貴 |
financial information to be in compliance with the | 公 司 董 事 須 負 責 根 據 香 港 會 計 準 則 第 三 十 四 |
relevant provisions thereof and Hong Kong Accounting | 號編製及列報簡明綜合財務報表。我們的責任 |
Standard 34 "Interim Financial Reporting" ("HKAS | 是 根 據 我 們 的 審 閱 對 簡 明 綜 合 財 務 報 表 作 出 |
34") issued by the Hong Kong Institute of Certified | 結論,並按照我們受聘之協定條款,僅向全體 |
Public Accountants. The directors of the Company are | 董事會報告,而此報告書不可用作其他用途。 |
responsible for the preparation and presentation of | 我們概不就本報告書的內容,對任何其他人士 |
these condensed consolidated financial statements | 負責或承擔責任。 |
in accordance with HKAS 34. Our responsibility is to | |
express a conclusion on these condensed consolidated | |
financial statements based on our review, and to report | |
our conclusion solely to you, as a body, in accordance | |
with our agreed terms of engagement, and for no other | |
purpose. We do not assume responsibility towards or | |
accept liability to any other person for the contents of | |
this report. |
120 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
REPORT ON REVIEW OF CONDENSED CONSOLIDATED FINANCIAL STATEMENTS 簡明綜合財務報表審閱報告
SCOPE OF REVIEW | 審閱範圍 |
We conducted our review in accordance with Hong | 我 們 已 根 據 香 港 會 計 師 公 會 頒 佈 的 香 港 審 閱 |
Kong Standard on Review Engagements 2410 "Review | 委聘準則第2410號「由實體獨立核數師審閱中 |
of Interim Financial Information Performed by the | 期財務資料」進行審閱。簡明綜合財務報表審 |
Independent Auditor of the Entity" issued by the | 閱 工 作 包 括 主 要 向 負 責 財 務 及 會 計 事 務 的 人 |
Hong Kong Institute of Certified Public Accountants. | 員作出查詢,並應用分析和其他審閱程序。由 |
A review of these condensed consolidated financial | 於 審 閱 的 範 圍 遠 較 按 照 香 港 審 計 準 則 進 行 審 |
statements consists of making inquiries, primarily of | 核的範圍為小,所以不能保證我們會知悉到在 |
persons responsible for financial and accounting matters, | 審核中可能會被發現的所有重大事項。因此我 |
and applying analytical and other review procedures. | 們不會發表審核意見。 |
A review is substantially less in scope than an audit | |
conducted in accordance with Hong Kong Standards on | |
Auditing and consequently does not enable us to obtain | |
assurance that we would become aware of all significant | |
matters that might be identified in an audit. Accordingly | |
we do not express an audit opinion. | |
CONCLUSION | 結論 |
Based on our review, nothing has come to our attention | 根據我們的審閱工作,我們並無察覺到任何事 |
that causes us to believe that the condensed consolidated | 項,使我們相信此簡明綜合財務報表在所有重 |
financial statements are not prepared, in all material | 大 方 面 並 非 按 照 香 港 會 計 準 則 第 三 十 四 號 的 |
respects, in accordance with HKAS 34. | 規定編製。 |
Deloitte Touche Tohmatsu | 德勤• 關黃陳方會計師行 |
Certified Public Accountants | 執業會計師 |
Hong Kong | 香港 |
19 November 2019 | 二零一九年十一月十九日 |
2019/2020年中期報告 興勝創建控股有限公司 | 121 |
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
A. INVESTMENT PROPERTIES HELD FOR | A. 持有投資物業作為租金收入用 | ||||
RENTAL PURPOSES | 途 | ||||
Attributable | |||||
Area | interest of | ||||
(sq.ft.) | Nature of | the Group | Category of | ||
Descriptions | 面積 | property | 本集團 | lease | |
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | |
1. Workshop 7, 1/F, Block A, | 20,997 | Industrial | 100% | Medium-term | |
Workshops 12-15, 4/F, Block A, | (excluding | lease | |||
Workshops 1-11 & | area of flat | ||||
majority portion of | roofs and | ||||
Workshop 23 (including flat | car parking | ||||
roofs of Workshops 5 & 6),4/F, | spaces) | ||||
Block A, | (Saleable | ||||
Car Parking Spaces | area) | ||||
V31, V36, V49, V50, V55 & L53 | |||||
Shatin Industrial Centre | |||||
Nos. 5-7 Yuen Shun Circuit | |||||
Shatin, New Territories | |||||
新界沙田 | 20,997 | 工業 | 100% | 中期 | |
源順圍5至7號 | ( 不包括平台 | ||||
沙田工業中心 | 及車位之面 | ||||
A座一樓工作間7, | 積) | ||||
A座四樓工作間12至15,A座四樓 ( 實用面積) | |||||
工作間1至11及工作間23之主要部 | |||||
份( 包括工作間5及6之平台),車位 | |||||
V31、V36、V49、V50、V55及L53 | |||||
2. Various lots | 142,066 | Agricultural | 100% | Medium-term | |
in Demarcation District No. 76 | (Site area) | lease | |||
Ping Che | |||||
Fanling | |||||
New Territories | |||||
新界 | 142,066 | 農地 | 100% | 中期 | |
粉嶺 | ( 地盤面積) | ||||
坪輋丈量約份76號 | |||||
若干地段 |
122 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
A. INVESTMENT PROPERTIES HELD FOR | A. 持有投資物業作為租金收入用 | ||||
RENTAL PURPOSES (continued) | 途( 續 ) | ||||
Attributable | |||||
Area | interest of | ||||
(sq.ft.) | Nature of | the Group | Category of | ||
Descriptions | 面積 | property | 本集團 | lease | |
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | |
3. Leasehold interest in the | 2,731 | Commercial | 100% | Medium-term | |
Head-Lease for the residual | (Saleable | lease | |||
term of 30 years commencing | area) | ||||
from 1 December 1989 with | |||||
an option to renew for a further | |||||
term of 30 years of whole of | |||||
No. 31 Wing Wo Street, | |||||
Sheung Wan | |||||
Hong Kong | |||||
香港上環永和街31號整幢之 | 2,731 | 商業 | 100% | 中期 | |
總租賃契約之租賃權益 | ( 實用面積) | ||||
租賃年期由一九八九年 | |||||
十二月一日開始,為期三十年 | |||||
( 並有續訂另外三十年租期之 | |||||
權利) | |||||
4. Workshop Unit | 4,192 | Industrial | 100% | Medium-term | |
Nos. 4 to 6 (inclusive) on | (excluding | lease | |||
2/F and Lorry Carpark | area of car | ||||
Nos. L7 & L8 | parking | ||||
on G/F, | spaces) | ||||
Kin Wing Industrial Building, | (Saleable | ||||
No. 33 Kin Wing Street, | area) | ||||
Tuen Mun, New Territories | |||||
新界屯門 | 4,192 | 工業 | 100% | 中期 | |
建榮街33號 | ( 不包括車位 | ||||
建榮工業大廈二樓4至6號工作間 | 之面積) | ||||
( 兩者包括在內) | ( 實用面積) | ||||
及地下車位編號L7及L8 |
2019/2020年中期報告 興勝創建控股有限公司 | 123 |
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
A. INVESTMENT PROPERTIES HELD FOR | A. 持有投資物業作為租金收入用 | |||||
RENTAL PURPOSES (continued) | 途( 續 ) | |||||
Attributable | ||||||
Area | interest of | |||||
(sq.ft.) | Nature of | the Group | Category of | |||
Descriptions | 面積 | property | 本集團 | lease | ||
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | ||
5. | West Castle | 21,188 | Industrial | 100% | Medium-term | |
No. 22 Yip Shing Street | (Gross floor | (with special | lease | |||
Kwai Chung, New Territories | area) | waiver for | ||||
commercial | ||||||
uses) | ||||||
新界葵涌業成街22號之 | 21,188 | 工業 | 100% | 中期 | ||
West Castle | ( 建築面積) ( 附帶商業用 | |||||
途特殊豁免) | ||||||
6. | West Park | 40,158 | Residential | 100% | Medium-term | |
Nos. 256-258 Tung Chau Street | (Gross floor | lease | ||||
Kowloon | area) | |||||
九龍通州街256號至258號之 | 40,158 | 住宅 | 100% | 中期 | ||
West Park | ( 建築面積) | |||||
7. | The Edward | 28,620 | Commercial | 100% | Long lease | |
Nos. 99-101 Lai Chi Kok Road, | (Marketing | |||||
Mong Kok, Kowloon | gross floor | |||||
九龍旺角荔枝角道99號至101號之 | area) | 商業 | 長期 | |||
28,620 | 100% | |||||
The Edward | ( 可售建築面 | |||||
積) |
124 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
A. INVESTMENT PROPERTIES HELD FOR | A. 持有投資物業作為租金收入用 | |||||
RENTAL PURPOSES (continued) | 途( 續 ) | |||||
Attributable | ||||||
Area | interest of | |||||
(sq.ft.) | Nature of | the Group | Category of | |||
Descriptions | 面積 | property | 本集團 | lease | ||
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | ||
8. | Offices B, J, K, L, M, N & P on | 7,377 | Commercial | 100% | Medium-term | |
21/F and Car Parking Space Nos. | (excluding | lease | ||||
P48 and P49 on B/F, | area of car | |||||
Kings Wing Plaza 1, | parking | |||||
3 On Kwan Street, Shek Mun, | spaces) | |||||
Shatin, | (Marketing | |||||
New Territories | gross floor | |||||
新界沙田石門安群街3號 | area) | 商業 | 中期 | |||
7,377 | 100% | |||||
京瑞廣場一期 | ( 不包括車位 | |||||
21樓之辦公室B、J、K、L、M、N及P | 之面積) | |||||
以及地庫P48號及P49號停車位 | ( 可售建築面 | |||||
積) | ||||||
9. | Shops 2, 3 on G/F, and shop 5 | 9,923 | Commercial | 100% | Long lease | |
on G/F and 1/F, | (Marketing | |||||
The Austine Place, | gross floor | |||||
No. 38 Kwun Chung Street, | area) | |||||
Kowloon | ||||||
九龍 | 9,923 | 商業 | 100% | 長期 | ||
官涌街38號 | ( 可售建築面 | |||||
The Austine Place地下 | 積) | |||||
2號、3號及地下連1樓5號舖 | ||||||
10. | Hollywood Hill | 27,414 | Residential | 100% | Long lease | |
No. 222 Hollywood Road, | (Gross floor | |||||
Sheung Wan, Hong Kong | area) | |||||
香港上環荷李活道222號之 | 27,414 | 住宅 | 100% | 長期 | ||
Hollywood Hill | ( 建築面積) |
2019/2020年中期報告 興勝創建控股有限公司 | 125 |
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
A. INVESTMENT PROPERTIES HELD FOR | A. 持有投資物業作為租金收入用 | |||||
RENTAL PURPOSES (continued) | 途( 續 ) | |||||
Attributable | ||||||
Area | interest of | |||||
(sq.ft.) | Nature of | the Group | Category of | |||
Descriptions | 面積 | property | 本集團 | lease | ||
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | ||
11. Lot No. 716 and The Remaining | 11,492 | Agricultural | 50% | Medium-term | ||
Portions of Lot Nos. 719 and | (Site area) | lease | ||||
721 in Demarcation District | ||||||
No. 132, Tuen Mun, | ||||||
New Territories | ||||||
新界屯門丈量約份132號地段 | 11,492 | 農地 | 50% | 中期 | ||
716號以及719號及721號之剩餘部 ( 地盤面積) | ||||||
份 | ||||||
12. | PeakCastle | 145,394 | Commercial | 50% | Medium-term | |
No. 476 Castle Peak Road | (Gross floor | lease | ||||
Kowloon | area) | |||||
九龍青山道476號之 | 145,394 | 商業 | 50% | 中期 | ||
PeakCastle | ( 建築面積) | |||||
13. | Hay Nien Building | 62,889 | Industrial | 100% | Medium-term | |
No.1 Tai Yip Street, | (Gross floor | lease | ||||
Kwun Tong, Kowloon | area) | |||||
九龍觀塘大業街1號之 | 62,889 | 工業 | 100% | 中期 | ||
禧年大廈 | ( 建築面積) | |||||
14. | Minico Building | 68,297 | Industrial | 100% | Long lease | |
No. 18 Lee Chung Street, | (Gross floor | |||||
Chai Wan, Hong Kong | area) | |||||
香港柴灣利眾街18號之 | 68,297 | 工業 | 100% | 長期 | ||
美利倉大廈 | ( 建築面積) |
126 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
A. INVESTMENT PROPERTIES HELD FOR | A. 持有投資物業作為租金收入用 | ||||
RENTAL PURPOSES (continued) | 途( 續 ) | ||||
Attributable | |||||
Area | interest of | ||||
(sq.ft.) | Nature of | the Group | Category of | ||
Descriptions | 面積 | property | 本集團 | lease | |
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | |
15. Portion 1 of Unit A and | 7,829 | Industrial | 100% | Long lease | |
Portion 2 of Unit A including | (excluding | ||||
the Flat Roof appurtenant | area of flat | ||||
thereto on 4/F and | roofs) | ||||
Car Parking Space No. 12 | (Saleable | ||||
on G/F, | area) | ||||
Chaiwan Industrial Centre, | |||||
No. 20 Lee Chung Street, | |||||
Hong Kong | |||||
香港利眾街20號之 | 7,829 | 工業 | 100% | 長期 | |
柴灣中心工業大廈4樓A單位 | ( 不包括平台 | ||||
第1部份及A單位第2部份 | 之面積) | ||||
( 包括附屬平台)及地下12號車位 ( 實用面積) | |||||
16. Unit N3 on 1/F and Staircases | 22,278 | Industrial | 100% | Medium-term | |
Nos. R4, R5 and R6 on G/F of | (excluding | lease | |||
Block 3, Nos. 448-458 Kwun | area of flat | ||||
Tong Road, Unit Q4 on 1/F of | roofs) | ||||
Block 4 including the Flat Roof | (Saleable | ||||
appurtenant thereto, Nos. 436- | area) | ||||
446 Kwun Tong Road and Car | |||||
Parking Space Nos. 55 & 56 on | |||||
G/F, Nos. 436-484 Kwun Tong | |||||
Road, Kwun Tong Industrial | |||||
Centre, Kowloon | |||||
九龍官塘工業中心 | 22,278 | 工業 | 100% | 中期 | |
觀塘道448號至458號3座1樓 | ( 不包括平台 | ||||
N3單位及地下樓梯R4、R5及R6、 | 之面積) | ||||
觀塘道436號至446號4座1樓Q4單 | ( 實用面積) | ||||
位( 包括附屬平台)及觀塘道436號 | |||||
至484號地下55號及56號車位 |
2019/2020年中期報告 興勝創建控股有限公司 | 127 |
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
B. | PROPERTIES UNDER DEVELOPMENT | B. | 於香港之發展中之待售物業 | ||||||
FOR SALE IN HONG KONG | |||||||||
Site | Gross floor | Expected | Attributable | ||||||
area | area | completion | interest of | ||||||
(sq. ft.) | (sq. ft.) | Stage of | date | Nature of | the Group | Category of | |||
Descriptions | 地盤面積 | 建築面積 | completion | 預計完工 | property | 本集團 | lease | ||
概況 | (平方呎) | (平方呎) | 完成階段 | 日期 | 物業性質 | 應佔權益 | 租約類別 | ||
No. 57A Nga Tsin Wai Road, | 8,092 | Not yet | Planning in | No definite | Residential | 100% | Medium- | ||
Kowloon Tong, Kowloon | determined | progress | plan | term lease | |||||
九龍九龍塘衙前圍道57A號 | 8,092 | 尚未確定 | 按計劃進行中 | 無具體計劃 | 住宅 | 100% | 中期 | ||
Central Industrial Building | 24,337 | Not yet | Planning in | No definite | Industrial | 50% | Medium- | ||
Nos. 57-61 Ta Chuen Ping Street, | determined | progress | plan | term lease | |||||
Kwai Chung, New Territories | |||||||||
新界葵涌打磚坪街57至61號之 | 24,337 | 尚未確定 按計劃進行中 | 無具體計劃 | 工業 | 50% | 中期 | |||
中央工業大廈 | |||||||||
C. | PROPERTIES UNDER DEVELOPMENT | C. | 於中國內地之發展中之待售物 | ||||||
FOR SALE/PROPERTIES HELD FOR SALE | 業╱持作待售物業 | ||||||||
IN MAINLAND CHINA | |||||||||
Site | Gross floor | Expected | Attributable | ||||||
area | area | completion | interest of | ||||||
(sq. m.) | (sq. m.) | Stage of | date | Nature of | the Group | Category of | |||
Descriptions | 地盤面積 | 建築面積 | completion | 預計完工 | property | 本集團 | lease | ||
概況 | (平方米) | (平方米) | 完成階段 | 日期 | 物業性質 | 應佔權益 | 租約類別 | ||
A development project located | 35,680 | 144,656 | Phase 1 - | Phase | Commercial | 49% | Medium- | ||
at the west of Wenyuan Road | Completed | 2 and 3 - | term lease | ||||||
and south of Houfutinggang, | Phase 2 and | No definite | |||||||
Haining City, Zhejiang Province, | 3 - Planning | plan | |||||||
The PRC (including sold but not | in progress | ||||||||
yet handover units and unsold | |||||||||
units of Phase 1 and land for | |||||||||
Phase 2 and Phase 3 development) | |||||||||
位於中國浙江省 | 35,680 | 144,656 | 第一期- | 第二及 | 商業 | 49% | 中期 | ||
海寧市區文苑路西側、 | 已完工 | 第三期- | |||||||
後富亭港南側的一項發展項目 | 第二及 | 無具體計劃 | |||||||
( 包括第一期已出售但 | 第三期- | ||||||||
並未交收之單位及未出售單位 | 按計劃 | ||||||||
以及第二、三期發展之土地) | 進行中 |
128 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
D. PROPERTIES HELD FOR SALE | D. 持作待售物業 | ||||
Attributable | |||||
Area | interest of | ||||
(sq. ft.) | Nature of | the Group | Category | ||
Descriptions | 面積 | property | 本集團 | of lease | |
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | |
1. Shop 1 on G/F, | 1,443 | Commercial | 100% | Long lease | |
The Austine Place, | (Marketing | ||||
No. 38 Kwun Chung Street | Gross floor | ||||
Kowloon | area) | ||||
九龍 | 1,443 | 商業 | 100% | 長期 | |
官涌街38號 | ( 可售建築 | ||||
The Austine Place | 面積) | ||||
地下1號舖 | |||||
2. Unsold units at Mount Vienna, No. 8, | 5,065 | Residential | 25% | Medium-term | |
Lok Lam Road, Fo Tan, Shatin, | (Saleable | lease | |||
New Territories | area) | ||||
新界沙田火炭樂林路8號之Mount Vienna之 | 5,065 | 住宅 | 25% | 中期 | |
未出售單位 | ( 實用面積) | ||||
E. SELF-USED PROPERTIES | E. | 自用物業 | |||
Attributable | |||||
Area | interest of | ||||
(sq.ft.) | Nature of | the Group | Category | ||
Descriptions | 面積 | property | 本集團 | of lease | |
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | |
1. Workshops 9 - 12, 2/F, Block A, | 25,750 | Industrial | 100% | Medium-term | |
Workshops 16-22 & Minority Portion of | (Saleable | lease | |||
Workshop 23, 4/F, Block A and | area) | ||||
Car Parking Space L46 | |||||
Shatin Industrial Centre | |||||
Nos. 5-7 Yuen Shun Circuit | |||||
Shatin, New Territories | |||||
新界沙田 | 25,750 | 工業 | 100% | 中期 | |
源順圍5至7號 | ( 實用面積) | ||||
沙田工業中心 |
A座二樓工作間9至12,A座四樓工作間 16至22及工作間23之小部份
及車位L46
2019/2020年中期報告 興勝創建控股有限公司 | 129 |
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
E. SELF-USED PROPERTIES (continued) | E. 自用物業( 續 ) | |||||
Attributable | ||||||
Area | interest of | |||||
(sq.ft.) | Nature of | the Group | Category | |||
Descriptions | 面積 | property | 本集團 | of lease | ||
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | ||
2. | Workshop Unit | 4,095 | Industrial | 100% | Medium-term | |
Nos. 1 to 3 (inclusive) on 2nd floor, | (Saleable | lease | ||||
Kin Wing Industrial Building, | area) | |||||
No. 33 Kin Wing Street, | ||||||
Tuen Mun, New Territories | ||||||
新界屯門建榮街33號 | 4,095 | 工業 | 100% | 中期 | ||
建榮工業大廈二樓1至3號工作間( 兩者包括在內) | ( 實用面積) | |||||
3. Various lots in Demarcation District | 45,518 | Agricultural | 100% | Medium-term | ||
No. 77, Ping Che, Fanling, | (Site area) | lease | ||||
New Territories | ||||||
新界 | 45,518 | 農地 | 100% | 中期 | ||
粉嶺坪輋丈量約份77號若干地段 | ( 地盤面積) | |||||
4. Lot No. 735 s.B in Demarcation District | 4,356 | Agricultural | 100% | Medium-term | ||
No. 129, Deep Bay Road, Yuen Long, | (Site area) | lease | ||||
New Territories | ||||||
新界元朗深灣路丈量約份129號地段第B段735號 | 4,356 | 農地 | 100% | 中期 | ||
( 地盤面積) | ||||||
5. | Various lots in | 44,588 | Agricultural | 100% | Medium-term | |
Demarcation District No. 374, | (Site area) | lease | ||||
So Kwun Wat, Tuen Mun, | ||||||
New Territories | ||||||
新界屯門掃管笏路丈量約份374號若干地段 | 44,588 | 農地 | 100% | 中期 | ||
( 地盤面積) |
130 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
E. SELF-USED PROPERTIES (continued) | E. 自用物業( 續 ) | ||||
Attributable | |||||
Area | interest of | ||||
(sq.ft.) | Nature of | the Group | Category | ||
Descriptions | 面積 | property | 本集團 | of lease | |
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | |
6. Various lots in Demarcation District | 67,315 | Agricultural | 100% | Medium-term | |
No. 121, Tong Yan San Tsuen, | (Site area) | lease | |||
Yuen Long, New Territories | |||||
新界元朗唐人新村丈量約份121號若干地段 | 67,315 | 農地 | 100% | 中期 | |
( 地盤面積) | |||||
7. Offices A, B, C, D, E, F, G, H, J, K, L, M, N & P | 15,175 | Commercial | 100% | Medium-term | |
on 22/F and Car Parking Space Nos. | (excluding | lease | |||
P44, P45 and P46 on Basement Floor, | area of car | ||||
Kings Wing Plaza 1, 3 On Kwan Street, | parking spaces) | ||||
Shek Mun, Shatin, New Territories | (Marketing | ||||
gross floor | |||||
area) | |||||
新界沙田石門安群街3號京瑞廣場一期22樓之 | 15,175 | 商業 | 100% | 中期 | |
辦公室A、B、C、D、E、F、G、H、J、K、L、M、 | ( 不包括車位之 | ||||
N及P及地庫P44號、P45號及P46號停車位 | 面積) | ||||
( 可售建築 | |||||
面積) |
2019/2020年中期報告 興勝創建控股有限公司 | 131 |
SUMMARY OF MAJOR PROPERTIES 主要物業摘要
E. SELF-USED PROPERTIES (continued) | E. 自用物業( 續 ) | |||||
Attributable | ||||||
Area | interest of | |||||
(sq.ft.) | Nature of | the Group | Category | |||
Descriptions | 面積 | property | 本集團 | of lease | ||
概況 | (平方呎) | 物業性質 | 應佔權益 | 租約類別 | ||
8. | Offices A, C, D, E, F, G & H on 21/F and Car | 7,696 | Commercial | 100% | Medium-term | |
Parking Space No. P47 on Basement Floor, | (excluding | lease | ||||
Kings Wing Plaza 1, 3 On Kwan Street, | area of car | |||||
Shek Mun, Shatin, New Territories | parking spaces) | |||||
(Marketing | ||||||
gross floor | ||||||
area) | ||||||
新界沙田石門安群街3號京瑞廣場一期21樓之 | 7,696 | 商業 | 100% | 中期 | ||
辦公室A、C、D、E、F、G及H及地庫P47號停車位 | ( 不包括車位之 | |||||
面積) | ||||||
( 可售建築 | ||||||
面積) | ||||||
9. | Room 2002, 20/F, World Trade Tower, | 1,664 | Commercial | 100% | Medium-term | |
No. 500 Guangdong Road, Huangpu District, | (Gross floor | lease | ||||
Shanghai, The PRC | area) | |||||
中國上海市黃浦區廣東路500號 | 1,664 | 商業 | 100% | 中期 | ||
世界貿易大廈20樓2002室 | ( 建築面積) | |||||
10. | The Connaught | 41,704 | Commercial | 50% | Long lease | |
No. 138 Connaught Road West, Hong Kong | (Gross floor | |||||
area) | ||||||
香港干諾道西138號之The Connaught | 41,704 | 商業 | 50% | 長期 | ||
( 建築面積) |
132 HANISON CONSTRUCTION HOLDINGS LIMITED INTERIM REPORT 2019/2020
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Hanison Construction Holdings Ltd. published this content on 29 November 2019 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 29 November 2019 07:47:06 UTC