鼎益豐控股集團國際有限公司 DING YI FENG HOLDINGS GROUP INTERNATIONAL LIMITED (於開曼群島註冊成立之有限公司) 股份代號 : 00612 中期報 中期業績 鼎益豐控股集團國際有限公司（「本公司」）董事（「董事」）會（「董事會」）欣然提 呈本公司及其附屬公司（統稱「本集團」）截至二零二四年六月三十日止六個月 之經審核綜合財務報表。該綜合財務報表已獲本公司之核數師審核及本公司 之審核委員會審閱。 二零二四年中期報告 1 鼎益豐控股集團國際有限公司 獨立核數師報告 天健國際會計師事務所有限公司 - | --- | --- | --- | --- | --- | --- | --- | --- | --- | |-------|-------|-------|-------|-------|-------|-------|-------|--------------------------------------------------------------------------------------------------------------------- ...

香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示概不會就因本公佈全部或任 何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 （於開曼群島註冊成立之有限公司） （股份代號：00612） 截至二零二四年六月三十日止六個月 中期業績公佈 中期業績 鼎益豐控股集團國際有限公司（「本公司」）董事（「董事」）會（「董事會」）謹此公佈 本公司及其附屬公司（統稱「本集團」）截至二零二四年六月三十日止六個月（「期 間」）之經審核綜合中期業績，連同二零二三年同期之未經審核比較數字。 1 綜合損益表 截至二零二四年六月三十日止六個月 | --- | --- | --- | --- | |---------------------------------------------------|-------|---------------------|-------------------------------------| | | | 二零二四年 | 截至六月三十日止六個月 \n二零二三年 | | | 附註 | 千港元 （經審核） | 千港元 （ ...

Financial Assets and Investments - The company's total listed securities classified as financial assets at fair value through profit or loss amounted to approximately HKD 380,775,000 as of December 31, 2023, compared to HKD 604,588,000 in 2022[15] - The company acquired a 10% equity stake in Shanghai Hongpeng Energy Technology Co., Ltd., which focuses on nuclear fusion technology R&D and commercial applications[16] - The company's investment strategy includes long-term equity holdings, medium-term private equity and venture capital, and short-term trading of securities and other financial instruments, covering sectors such as property development, construction, environmental protection, finance, clean energy, and innovation[17] - The company's investment in Shanghai Hongpeng Energy Technology Co., Ltd. amounted to HKD 21,891,000, representing a 2.06% stake[18] - The company holds 14.46% equity in Huayin International Holdings Limited with a market value of HKD 171,930,000 and an unrealized gain of HKD 92,738,000[37] - The company holds 9.76% equity in Chuangye Group (Holdings) Limited with a market value of HKD 94,044,000 and an unrealized gain of HKD 51,046,000[37] - The company holds 0.99% equity in Huizhou Intelligent Technology Group Co., Ltd. with a market value of HKD 91,071,000 and an unrealized gain of HKD 41,954,000[37] - The company holds less than 0.01% equity in Hong Kong Exchanges and Clearing Limited with a market value of HKD 8,040,000 and an unrealized gain of HKD 57,000[37] - The company holds less than 0.01% equity in Tencent Holdings Limited with a market value of HKD 11,744,000 and an unrealized gain of HKD 52,000[37] - The company's investment in Huayin International Holdings Limited has a market value of HKD 422,010,000, representing a 342,818,000 HKD gain from the cost of HKD 79,192,000, with a capital ratio of 14.46%[54] - The company's investment in Chuangye Group (Holdings) Limited has a market value of HKD 72,100,000, representing a 29,102,000 HKD gain from the cost of HKD 42,998,000, with a capital ratio of 11.46%[54] - The company's investment in Tianma Bearing Group Co., Ltd. (now Huizhou Intelligent Technology Group Co., Ltd.) has a market value of HKD 98,779,000, representing a 27,591,000 HKD gain from the cost of HKD 71,188,000, with a capital ratio of 1.41%[54] - The company's investment in Shanghai Hongpeng non-listed securities as of December 31, 2023, was approximately HKD 22,005,000, classified as equity instruments measured at fair value through other comprehensive income[62] - The company's total assets include significant securities investments in Huayin International Holdings Limited, Chuangye Group (Holdings) Limited, and Huizhou Intelligent Technology Group Co., Ltd., each exceeding 5% of the company's total assets[69] - The company's non-listed equity investments, measured at fair value through other comprehensive income, amounted to HKD 22,005,000 in 2023, up from zero in 2022[137] - The company holds a 10% stake in Shanghai Hongpeng Energy Technology Co., Ltd., with a fair value of HKD 22,005,000 and an accumulated unrealized gain of HKD 114,000[139] - The fair value of financial assets measured through profit or loss was HKD 380,775,000 in 2023, down from HKD 604,588,000 in 2022, with a significant portion in Hong Kong-listed equity securities[143] - The company's investment in Hong Kong Exchanges and Clearing Limited (HKEX) had a fair value of HKD 2,993,000 in 2022, representing 0.24% of the company's total assets[152] - The company's investment in Alibaba Group Holding Limited had a fair value of HKD 2,156,000 in 2022, representing 0.29% of the company's total assets[200] Financial Performance and Losses - The company recorded a net loss of approximately HKD 310,932,000 for the year ended December 31, 2023, a decrease of 6.1% compared to the net loss of HKD 331,187,000 in 2022[34] - The company's net loss reduction was partly due to a net gain of approximately HKD 33,196,000 from the sale/write-off of subsidiaries, compared to a net loss of HKD 190,000 in 2022[34] - The company's loss attributable to owners was HK$310,932,000 in 2023, a slight improvement from HK$331,187,000 in 2022[118] - Basic and diluted loss per share remained unchanged at HK$0.20 for both 2023 and 2022, as unexercised share options had an anti-dilutive effect[118] - The pre-tax loss for 2023 was HK$302,526 thousand, an improvement from HK$331,187 thousand in 2022[104] Cash and Bank Balances - The company's bank balances and cash increased to approximately HKD 173,342,000 as of December 31, 2023, representing 16.2% of total assets, up from 8.3% in 2022[21] - The company's total assets included HKD 173,342,000 in bank balances and cash, accounting for 16.2% of total assets as of December 31, 2023[21] Borrowings and Debt - The company's long-term borrowings (unsecured interest-bearing bonds) decreased to approximately HKD 10,102,000 as of December 31, 2023, from HKD 38,532,000 in 2022[21] - The company's short-term borrowings decreased to HKD 34,792,000 in 2023 from HKD 55,440,000 in 2022[41] - The company's capital-to-debt ratio decreased to 4.5% in 2023 from 8.6% in 2022[42] Share Issuance and Capital - The company issued 140,344,000 ordinary shares at HKD 1.65 per share, raising approximately HKD 231,568,000 in April 2023[46] - As of December 31, 2023, the company had utilized 19.6% (HKD 45,500,000) of the raised funds for investments in listed securities and 44.3% (HKD 102,700,000) for general working capital[46] - The company exercised 800,000 share options at HKD 0.808 per share, raising approximately HKD 646,000 in 2023[45] Asset and Liability Changes - The company's total assets decreased to HKD 1,067,861 thousand in 2023 from HKD 1,217,462 thousand in 2022, with non-current assets also declining to HKD 763,606 thousand from HKD 991,118 thousand[92] - The company's total liabilities decreased to HKD 78,616 thousand in 2023 from HKD 120,770 thousand in 2022[92] - Property, plant and equipment decreased to HK$503,908,000 in 2023 from HK$514,683,000 in 2022, with significant additions in vehicles (HK$2,720,000)[120] - Intangible assets decreased to HK$11,509,000 in 2023 from HK$13,301,000 in 2022, mainly due to disposal of subsidiaries[122] Expenses and Costs - The company's financial expenses decreased to HKD 8,797 thousand in 2023 from HKD 16,645 thousand in 2022, primarily due to lower interest expenses on loan notes and bonds[95] - The company's employee benefit expenses increased to HKD 33,975 thousand in 2023 from HKD 29,728 thousand in 2022, including a new HKD 4,335 thousand expense for equity-settled share-based payments[96] - The company recognized an intangible asset impairment loss of HKD 4,811 thousand in 2023, compared to HKD 1,109 thousand in 2022[96] - The company's depreciation expenses for property, plant, and equipment decreased slightly to HKD 12,236 thousand in 2023 from HKD 12,551 thousand in 2022[96] - The company's tax expense for the year 2023 was HK$8,406 thousand, compared to none in 2022[102] - The company's deferred tax expense for 2023 was HK$8,390 thousand[102] - The company's tax impact from unrecognized temporary differences was HK$33,818 thousand in 2023[104] - The company added HKD 2,771 thousand to property, plant, and equipment in 2023, compared to HKD 1,054 thousand in 2022[92] - The total lease cash outflow for the year was HKD 14,653,000, compared to HKD 13,781,000 in 2022, with lease contracts typically ranging from one to three years[132] - Prepayments, deposits, and other receivables totaled HKD 19,315,000 in 2023, up from HKD 11,647,000 in 2022, with non-current assets including lease deposits of HKD 5,381,000[134] Economic and Market Conditions - China's GDP grew by 5.2% in 2023, exceeding the IMF's forecast of 4.6%, with global economic growth projected at 3.1% for 2024[56] - The fair value of the company's financial assets measured at fair value through other comprehensive income was HKD 22,005 thousand as of December 31, 2023, with increased valuation uncertainty due to global economic instability[87] Foreign Currency and Hedging - The company's major financial assets denominated in RMB as of December 31, 2023, amounted to approximately HKD 139,986,000, compared to HKD 131,995,000 in 2022[71] - The company has no formal foreign currency hedging policy but will monitor and consider hedging significant foreign currency risks as needed[71] Capital Commitments and Investments - The company's capital commitments for property, plant, and equipment as of December 31, 2023, were approximately HKD 15,754,000, a decrease from HKD 16,191,000 in 2022[55] - The company's capital commitments for property, plant, and equipment as of December 31, 2023, were approximately HKD 15,754,000, a decrease from HKD 16,191,000 in 2022[55] Interest Income and Expenses - The company's interest income from banks and financial institutions increased significantly to HKD 1,134 thousand in 2023, compared to HKD 252 thousand in 2022[90] Director and Employee Compensation - Total director remuneration for 2023 was HK$15,402 thousand, up from HK$8,682 thousand in 2022[106] - The highest-paid employee received HK$2,364 thousand in 2023, down from HK$4,681 thousand in 2022[113] - The company paid HK$2,037 thousand in insurance premiums for two executive directors in 2023[107] - The company did not provide any joining or departure compensation to directors or top-paid employees in 2023[114] Dividends and Shareholder Returns - The company did not declare any dividends for the year 2023, consistent with 2022[115] Net Asset Value and Share Performance - Net asset value per share decreased to approximately HK$0.63 in 2023 from HK$0.77 in 2022, calculated based on net assets of HK$989,245,000 and 1,561,434,000 issued ordinary shares[117] Impairment and Valuation - Impairment loss of approximately HK$4,811,000 was recognized for the Class 9 regulated activity license in 2023, based on independent valuation[124] - No impairment loss was recognized for cross-border vehicle permits in the fiscal year ending December 31, 2023, compared to a loss of approximately HKD 1,109,000 in 2022[129] Liquidity and Risk Management - The company's liquidity risk management framework maintains sufficient reserves by monitoring forecasted and actual cash flows, with listed securities considered readily realizable[126] Deferred Tax and Tax Uncertainty - The company's deferred tax assets are subject to significant uncertainty, as their recognition depends on future profitability and taxable temporary differences[87]

已頒佈但尚未生效之香港財務報告準則修訂本 11. 預付款項、按金及其他應收款項 除下文所述者外，於本年度應用新訂及經修訂香港財務報告準則對本集團於本年度及過往 年度的財務狀況及表現及╱或此等綜合財務報告所載披露並無重大影響。 8 4. 分部資料 10 1 DING YI FENG HOLDINGS GROUP INTERNATIONAL LIMITED 香港交易及結算所有限公司及香港聯合交易所有限公司對本公佈之內容概不負責， 對其準確性或完整性亦不發表任何聲明，並明確表示概不會就因本公佈全部或任 何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 鼎益豐控股集團國際有限公司 （於開曼群島註冊成立之有限公司） （前稱中國投資基金有限公司） （股份代號：00612） 鼎益豐控股集團國際有限公司（前稱中國投資基金有限公司）（「本公司」）董事 （「董事」）會（「董事會」）謹此公佈本公司及其附屬公司（統稱「本集團」）截至二零 二三年十二月三十一日止年度之經審核綜合財務業績，連同截至二零二二年十二 月三十一日止年度之比較數字如下： 綜合損益及其他全面收益表 截至二零二三年十二月三十一日止年度 二零二三年 二零 ...

對於賬面值為約440,465,000港元的中國境內若干物業，本公司一間全資附屬公 司先前已授予若干前附屬公司免費使用該等物業的權利，免費使用期為三年， 直至二零二五年九月二十九日為止。於二零二三年六月三十日，本集團僅持有 該等前附屬公司18%之股權，並將之確認為透過其他全面收益按公允值計量之 金融資產。本集團有權透過發出三個月通知終止上述使用權。 14. 無形資產 19 鼎益豐控股集團國際有限公司 二零二三年中期報告 | --- | --- | --- | --- | --- | --- | --- | --- | --- | |-------|-------|-------|-------|-------|-------|-------|-------|-------| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | --- | --- ...

受控制法團之權益 附註3： 該等股份中，(i)198,030,400股股份由香港鼎益豐國際控股集團有限公司持有。香港鼎益 豐國際控股集團有限公司由鼎益豐國際控股有限公司持有100% 權益，而隋先生持有鼎 益豐國際控股有限公司之50% 權益。根據證券及期貨條例，隋先生被視為於該等股份中 擁有權益，及(ii)149,582,400股股份由隋先生持有。 本公司或其任何附屬公司於期內概無購買、出售或贖回本公司任何上市證券。 企業管治常規 根據守則條文A.2.1條，主席與行政總裁的角色應有區分，由彼此間並無關係之兩 名獨立人士擔任，以達致權力及職權平衡，從而令工作職責不會集中於任何一人。 董事會並無委任任何人士擔任主席。董事會正根據守則條文第A.2.1條之規定物色 合適人選填補主席空缺。本公司將於適當時候就新委任本公司主席作出進一步公告。 26 刊載中期業績公佈及中期報告 香港，二零二三年八月二十九日 10. 股息 （於開曼群島註冊成立之有限公司） （前稱中國投資基金有限公司） （股份代號：00612） 截至二零二三年六月三十日止六個月 未經審核中期業績公佈 鼎益豐控股集團國際有限公司（「本公司」）董事（「董事」）會（ ...

截 至 二 零 二 二 年 十 二 月 三 十 一 日 止 年 度，本 集 團 錄 得 虧 損 淨 額 約331,187,000港 元（ 二 零 二 一 年：溢 利 淨 額 約 165,130,000港元）。相較去年之溢利，年內業績轉為虧損主要由於透過損益按公允值計量（「透過損益按公允值計量」） 之金融資產之未變現虧損淨額約206,646,000港元（二零二一年：透過損益按公允值計量之金融資產之未變現收益淨 額約169,202,000港元），而此項虧損主要歸因於上市證券公允值虧損。 投資上市證券 於二零二二年十二月三十一日，本集團持有分類為透過損益按公允值計量之金融資產項下的上市證券總額約 604,588,000港元（二零二一年：約773,179,000港元）。 重大投資 本集團已建立風險管理程序以識別、衡量、監察及控制其面對的各種風險。管理層將密切監察本集團的投資組合。 管理層討論及分析 18。 管理層討論及分析 鑒於全球金融市場的波動，董事會將依據本公司之投資目標及政策，繼續物色任何投資機會及管理投資組合，以為 股東帶來理想投資收益。董事會將密切監察市場發展，以尋求具吸引力之長期投資機會。 楊艷（作為原告 ...

鑒於本集團之經營屬投資控股性質，故本集團決定不提供有關主要客戶之資料。 附註： 自香港保就業計劃中收取的政府補助約為591,000港元。 7. 除稅前（虧損）溢利 | --- | --- | --- | --- | |------------------|-------|--------|--------| | | | | | | 員工成本： | | | | | 基本薪金及津貼 | | 20,559 | 15,181 | | 退休福利計劃供款 | | 487 | 452 | | --- | --- | --- | |------------|------------|------------| | | | | | | 二零二二年 | 二零二一年 | | | 千港元 | 千港元 | | | | | | 遞延稅項 | | | | 本年度抵免 | – | (73,112) | 9. 股息 每股資產淨值乃將計入綜合財務狀況表之資產淨值約1,096,692,000港元（二零二一年：約 1,272,262,000港元）除以於二零二二年十二月三十一日已發行普通股數目約1,420,290,000股（二 零二一年：1,350, ...

Annual Report 2021 2021 Stock Code : 00612 （於開曼群島註冊成立之有限公司） (Incorporated in the Cayman Islands with limited liability) 股份代號：00612 Stock Code : 00612 2021 ANNUAL REPORT 年報 年報 目 錄 公司資料 2 3 管理層討論及分析 9 董事履歷 11 董事會報告 18 企業管治報告 27 獨立核數師報告 31 綜合損益表 32 綜合損益及其他全面收益表 33 綜合財務狀況表 35 綜合權益變動表 36 綜合現金流量表 38 綜合財務報表附註 94 五年財務摘要 公司資料 董事會 執行董事 陸侃民先生（行政總裁兼財務總監） 張曦先生（投資總監） 非執行董事 馬小秋女士（主席） 王夢濤先生（本集團副總裁） 梁家輝先生 獨立非執行董事 荊思源女士 張愛民先生 張強先生 公司秘書 康麗萍女士 審核委員會 荊思源女士（主席） 張愛民先生 張強先生 薪酬委員會 張愛民先生（主席） 荊思源女士 張曦先生 提名委員會 荊思源女士（主席） 張愛民先生 陸侃民先生 風險 ...

(Incorporated in the Cayman Islands with limited liability) Stock Code : 00612 (formerly known as China Ding Yi Feng Holdings Limited) INTERIM REPORT 2021 中期報告 2021 （於開曼群島註冊成立之有限公司） （前稱中國鼎益豐控股有限公司） 股份代號：00612 2021 中期報告 INTERIM REPORT 中期業績 中國投資基金有限公司（「本公司」）董事（「董事」）會（「董事會」）謹此公佈本公司及其附 屬公司（統稱「本集團」）截至二零二一年六月三十日止六個月（「期間」）之未經審核簡明 綜合中期業績，連同二零二零年同期之比較數字。 日 IDISTRIATION 簡明綜合損益表 截至二零二一年六月三十日止六個月 | --- | --- | --- | --- | --- | |-------------------------------------------------------|-------|-------|------------------- ...