德合集團：2023年中期報告.pdf

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1、Page頁次Corporate Information公司資料2Management Discussion and Analysis管理層討論及分析4Corporate Governance and Other Information企業管治及其他資料10Interim Condensed Consolidated Statement of Comprehensive Income中期簡明綜合全面收益表15Interim Condensed Consolidated Statement of Financial Position中期簡明綜合財務狀況表16Interim Condensed Co

2、nsolidated Statement of Changes in Equity中期簡明綜合權益變動表18Interim Condensed Consolidated Statement of Cash Flows中期簡明綜合現金流量表19Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註20Contents 目錄Corporate Information公司資料02Superland Group Holdings Limited 德合集團控股有限公司DIRECTORSExecutive

3、DirectorsMr.Ng Chi Chiu(Chairman and Chief Executive Officer)Ms.Zhao Haiyan ChloeNon-executive DirectorMr.Chan Ming Yim(cessation with effect from 17 July 2023)Independent Non-executive DirectorsDr.Ho Chung Tai Raymond(cessation with effect from 17 July 2023)Mr.Yip Chun OnProf.Chau Kwong WingMr.Ip S

4、ze Ching(appointment with effect from 17 July 2023)AUDIT COMMITTEEMr.Yip Chun On(Chairman)Dr.Ho Chung Tai Raymond(cessation with effect from 17 July 2023)Prof.Chau Kwong WingMr.Ip Sze Ching(appointment with effect from 17 July 2023)NOMINATION COMMITTEEMr.Ng Chi Chiu(Chairman)Prof.Chau Kwong WingMr.Y

5、ip Chun OnREMUNERATION COMMITTEEProf.Chau Kwong Wing(Chairman)Mr.Yip Chun OnDr.Ho Chung Tai Raymond(cessation with effect from 17 July 2023)Mr.Ip Sze Ching(appointment with effect from 17 July 2023)COMPANY SECRETARYMr.Shum Hoi LuenAUTHORISED REPRESENTATIVESMr.Ng Chi ChiuMr.Shum Hoi LuenAUDITORPricew

6、aterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity AuditorHONG KONG LEGAL ADVISERLi&Partners董事執行董事吳志超先生（主席兼行政總裁）趙海燕女士非執行董事陳銘嚴先生（退任自二零二三年七月十七日起生效）獨立非執行董事何鍾泰博士（退任自二零二三年七月十七日起生效）葉俊安先生鄒廣榮教授葉士楨先生（委任自二零二三年七月十七日起生效）審核委員會葉俊安先生（主席）何鍾泰博士（退任自二零二三年七月十七日起生效）鄒廣榮教授葉士楨先生（委任自二零二三年七月十七日起生效）

7、提名委員會吳志超先生（主席）鄒廣榮教授葉俊安先生薪酬委員會鄒廣榮教授（主席）葉俊安先生何鍾泰博士（退任自二零二三年七月十七日起生效）葉士楨先生（委任自二零二三年七月十七日起生效）公司秘書沈凱聯先生授權代表吳志超先生沈凱聯先生核數師羅兵咸永道會計師事務所執業會計師註冊公眾利益實體核數師香港法律顧問李偉斌律師行Corporate Information公司資料03INTERIM REPORT 2023 2023年中期報告REGISTERED OFFICE IN THE CAYMAN ISLANDSCricket SquareHutchins DriveP.O.Box 2681Grand Cayma

8、n,KY1-1111Cayman IslandsHEADQUARTER AND PRINCIPAL PLACE OF BUSINESS IN HONG KONGFlat A&B,3/FYin Da Commercial Building181 Wai Yip StreetKwun TongKowloonHong KongPRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEConyers Trust Company(Cayman)LimitedCricket SquareHutchins DriveP.O.Box 2681Grand Cayman,KY1-1

9、111Cayman IslandsHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Investor Services Limited17/F,Far East Finance Centre16 Harcourt RoadHong KongPRINCIPAL BANKERSDBS Bank(Hong Kong)LimitedThe Hongkong and Shanghai Banking Corporation LimitedSTOCK CODE0368CORPORATE WEBSITEwww.superland- 開曼群島

10、註冊辦事處Cricket SquareHutchins DriveP.O.Box 2681Grand Cayman,KY1-1111Cayman Islands香港總部及主要營業地點 香港九龍觀塘偉業街181號盈達商業中心3樓A及B室主要股份過戶登記處 Conyers Trust Company(Cayman)LimitedCricket SquareHutchins DriveP.O.Box 2681Grand Cayman,KY1-1111Cayman Islands香港股份過戶登記分處 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓主要往來銀行星展銀行（香港）有限公司香港上海滙豐

11、銀行有限公司股份代號0368公司網站www.superland- Management Discussion and Analysis管理層討論及分析04Superland Group Holdings Limited 德合集團控股有限公司FINANCIAL REVIEWRevenueThe revenue of Superland Group Holdings Limited(the“Company”,together with its subsidiaries,collectively the“Group”)for the six months ended 30 June 2023 and

12、 2022 were approximately HK$520,216,000 and approximately HK$311,235,000,respectively,representing an increase of approximately 67.1%.The increase in revenue was mainly due to the acceleration of the progress of some projects carried out by the Group as requested by the customers in the post-pandemi

13、c era.Gross profit and gross profit marginThe gross profit of the Group for the six months ended 30 June 2023 and 2022 were approximately HK$58,112,000 and approximately HK$36,546,000,respectively,representing an increase of approximately 59.0%.The increase in gross profit was mainly due to the incr

14、ease in revenue as the abovementioned.The gross profit margin of the Group for the six months ended 30 June 2023 and 2022 were approximately 11.2%and approximately 11.7%,respectively,and remained stable.Other gains/(losses),netThe net other gains/(losses)of the Group for the six months ended 30 June

15、 2023 mainly represented(i)the subsidy granted from the Technology Voucher Programme and the Enterprise Support Scheme under the Innovation and Technology Fund for information technology project development and product development respectively;and(ii)the changes in value of the investments in insura

16、nce contracts,while the net other gains/(losses)of the Group for the six months ended 30 June 2022 mainly represented the changes in value of the investments in insurance contracts.Administrative expensesThe administrative expenses of the Group for the six months ended 30 June 2023 and 2022 were app

17、roximately HK$33,803,000 and approximately HK$36,586,000,respectively,and remained relatively stable.財務回顧收益截至二零二三年及二零二二年六月三十日止六個月，德合集團控股有限公司（本公司，連同其附屬公司統稱 本集團）的收益分別約520,216,000港元及約311,235,000港元，增加約67.1%。收益增加主要由於本集團在後疫情時代應客戶要求加快一些項目的進度所致。毛利及毛利率截至二零二三年及二零二二年六月三十日止六個月，本集團的毛利分別約58,112,000港元及約36,546,000港

18、元，增加約59.0%。毛利增加主要由於上述收益增加所致。截至二零二三年及二零二二年六月三十日止六個月，本集團的毛利率分別約11.2%及約11.7%，仍然保持穩定。其他收益（虧損）淨額截至二零二三年六月三十日止六個月，本集團的其他收益（虧損）淨額主要為(i)創新及科技基金下的科技券計劃及企業支援計劃分別就資訊科技項目開發及產品開發提供資助；及(ii)保險合約投資價值的變動，而截至二零二二年六月三十日止六個月，本集團的其他收益（虧損）淨額主要為保險合約投資價值的變動。行政費用截至二零二三年及二零二二年六月三十日止六個月，本集團的行政費用分別約33,803,000港元及約36,586,000港元，仍

19、然保持相對穩定。Management Discussion and Analysis 管理層討論及分析05INTERIM REPORT 2023 2023年中期報告財務成本截至二零二三年及二零二二年六月三十日止六個月，本集團的財務成本分別約15,443,000港元及約5,808,000港元，增加約165.9%。財務成本增加主要由於(i)整體使用銀行借款及其他銀行融資增加；及(ii)整體銀行借款利率上升。本公司擁有人應佔期內溢利（虧損）及全面溢利（虧損）總額基於上文所述，截至二零二三年六月三十日止六個月，本公司擁有人應佔期內溢利及全面溢利總額約7,528,000港元，而截至二零二二年六月三十日止

20、六個月，本公司擁有人應佔期內虧損及全面虧損總額約9,246,000港元，相當於於回顧期間轉虧為盈。業務回顧及展望業務本集團是中華人民共和國香港特別行政區（香港或 香港特區）一家具規模的承建商，擁有逾19年營運歷史，提供裝修服務以及維修及保養服務，並具備香港註冊電業承辦商、註冊分包商及註冊小型工程承建商的資格。截至二零二三年六月三十日止六個月，本集團主要從事於香港住宅及商業物業提供裝修服務以及維修及保養服務。於二零二三年六月三十日，本集團手頭合共有46個裝修項目，包括已動工惟尚未完成的裝修項目及本集團已獲授惟尚未動工的裝修項目，合約總額約為3,891百萬港元。在手頭的項目中，有30個項目的合約總

21、額達約50百萬港元或以上。於二零二三年六月三十日，該30個項目的合約總額合共約為3,549百萬港元（二零二二年十二月三十一日：28個項目：約為3,451百萬港元）。Finance costsThe finance costs of the Group for the six months ended 30 June 2023 and 2022 were approximately HK$15,443,000 and approximately HK$5,808,000,respectively,representing an increase of approximately 165.9%.T

22、he increase in finance costs was primarily due to(i)the increase in overall usage of the bank borrowings and other banking facilities;and(ii)the increase in the overall interest rates of the bank borrowings.Profit/(loss)and total comprehensive profit/(loss)for the period attributable to owners of th

23、e CompanyAs a result of the abovementioned,the profit and total comprehensive profit for the period attributable to owners of the Company for the six months ended 30 June 2023 was approximately HK$7,528,000 as compared to the loss and total comprehensive loss for the period attributable to owners of

24、 the Company for the six months ended 30 June 2022 of approximately HK$9,246,000,representing a turnaround for the period under review.BUSINESS REVIEW AND PROSPECTSBusinessesThe Group is an established contractor based in Hong Kong Special Administrative Region(“Hong Kong”or“HKSAR”)of the Peoples Re

25、public of China with over 19 years of operating history providing fitting-out services and repair and maintenance services with the qualifications as a registered electrical contractor,registered subcontractor and registered minor works contractor in Hong Kong.For the six months ended 30 June 2023,t

26、he Group is principally engaged in the provision of fitting-out services and repair and maintenance services for residential and commercial properties in Hong Kong.As at 30 June 2023,the Group had a total of 46 fitting-out projects on hand,which included fitting-out projects that have commenced but

27、not yet completed and fitting-out projects that have been awarded to the Group but not yet commenced,with an aggregate total contract sum of approximately HK$3,891 million.Among these projects on hand,30 projects were with total contract sum of approximately HK$50 million or above.As at 30 June 2023

28、,the aggregate total contract sum of these 30 projects amounted to approximately HK$3,549 million(31 December 2022:28 projects:approximately HK$3,451 million).Management Discussion and Analysis管理層討論及分析06Superland Group Holdings Limited 德合集團控股有限公司未來展望及策略儘管後疫情時代社會逐漸恢復正常，但二零二三年仍存在許多不確定因素，影響香港經濟，例如高通脹及利

29、率上升。因此，本集團預計二零二三年對其業務而言仍是充滿挑戰的一年。然而，在二零二二年香港施政報告的支持下，香港特區政府將持續開發土地資源，以滿足房屋需求。因此，本集團預期本集團的香港裝修行業業務將長遠維持穩定。本集團將於適當時候投放必要資源進一步提升其市場份額。本集團將大數據科技及技術解決方案融入家居設計及裝修項目，向市場展示其創新能力。在本集團先進技術和人工智能的能力的推動下，本集團仍專注於為其業務及業務合作夥伴提高效率及降低成本。本集團將評估應用大數據及人工智能科技及技術解決方案所帶來的任何機遇，以便透過接觸不同類型的目標群體與滿足他們的特定需求，從而提供創新產品及服務。展望未來，本公司董

30、事（董事）會（董事會）對本集團業務的長遠前景保持審慎樂觀的態度。本集團將繼續採取非常謹慎的態度，確保二零二三年的企業可持續發展。本集團將會考慮密切監控其營運資金管理。本集團亦將密切及仔細監察其核心業務的最新發展以及其科技及技術解決方案的潛在實現及商業化；並於有需要時不時調整其業務策略。Future prospects and strategiesIn spite of the gradual resumption to normalcy of society in the post-pandemic era,there are still many uncertainties in 2023

31、affecting the economy of Hong Kong,such as high inflation and rising interest rates.As such,the Group expects that 2023 is still a challenging year for its business.However,as supported by the 2022 Policy Address of Hong Kong,the Government of HKSAR will develop land resources in a persistent manner

32、 to satisfy the housing demand.Therefore,the Group expects that the business of the Group will remain stable in the fitting-out industry in Hong Kong in the long term.The Group will devote necessary resources to further increase its market share if appropriate.The Group has demonstrated its innovati

33、on through the integration of its technologies and technical solutions with big data into home design and fitting-out projects to the market.Driven by the Groups advanced technological techniques and artificial intelligence capabilities,the Group stays focused on achieving efficiencies and reducing

34、costs for its business and business partners.The Group will assess any opportunities arising from the application of the technologies and technical solutions with big data and artificial intelligence so as to offer innovative products and services by reaching out to different types of targeted group

35、s and addressing their specific needs.Looking ahead,the board(the“Board“)of directors(the“Directors“)of the Company remains prudent and optimistic about the prospects of the Groups business in the long term.The Group will continue to adopt a very cautious approach to ensure corporate sustainability

36、in 2023.The Group will consider monitoring its working capital management closely.The Group will also closely and carefully monitor the latest development in its core business and the potential realisation and commercialisation of its technologies and technical solutions;and adjust its business stra

37、tegies from time to time if required.Management Discussion and Analysis 管理層討論及分析07INTERIM REPORT 2023 2023年中期報告債務及資產押記於二零二三年六月三十日，本集團的總債務（包括銀行借款及租賃負債）約448,533,000港元（二零二二年十二月三十一日：約413,396,000港元）。於二零二三年六月三十日，本集團的銀行融資由以下各項作抵押擔保：(i)一名董事吳志超先生（吳先生）所提供的個人擔保；(ii)本集團所提供的公司擔保；(iii)兩名董事（吳先生及趙海燕女士（趙女士）及關聯公司所持有的

38、物業；(iv)保險合約投資約49,267,000港元（二零二二年十二月三十一日：約35,429,000港元）；及(v)已抵押定期存款約3,127,000港元（二零二二年十二月三十一日：約3,127,000港元）。此外，於二零二三年六月三十日，本集團就履約保證提供公司擔保及一名董事趙女士就租賃協議提供個人擔保。本集團的銀行借款乃按取決於市場的浮動利率計息。本集團目前並無任何利率對沖政策，而本集團會密切留意及持續謹慎監察利率風險。DEBTS AND CHARGE ON ASSETSAs at 30 June 2023,total debts of the Group,including bank

39、borrowings and lease liabilities,was approximately HK$448,533,000(31 December 2022:approximately HK$413,396,000).As at 30 June 2023,the Groups banking facilities were secured/guaranteed by:(i)Personal guarantee provided by a Director,Mr.Ng Chi Chiu(“Mr.Ng”);(ii)Corporate guarantee provided by the Gr

40、oup;(iii)Properties held by two Directors,Mr.Ng and Ms.Zhao Haiyan Chloe(“Ms.Zhao”),and related companies;(iv)Investments in insurance contracts of approximately HK$49,267,000(31 December 2022:approximately HK$35,429,000);and(v)Pledged time deposits of approximately HK$3,127,000(31 December 2022:app

41、roximately HK$3,127,000).In addition,as at 30 June 2023,the Group provided corporate guarantee to surety bonds and a personal guarantee was provided by a Director,Ms.Zhao,in relation to a lease agreement.The bank borrowings of the Group bear interest at floating rates that are market dependent.The G

42、roup currently does not have any interest rate hedging policy while the Group pays vigilant attention to and monitors interest rate risks continuously and cautiously.Management Discussion and Analysis管理層討論及分析08Superland Group Holdings Limited 德合集團控股有限公司LIQUIDITY,FINANCIAL RESOURCES AND CAPITAL STRUC

43、TUREOn 17 July 2020,the shares(the“Shares”)of the Company were listed on the Main Board of The Stock Exchange of Hong Kong Limited(the“Stock Exchange”),and there has been no change in capital structure of the Group since then.As at 30 June 2023,the Companys issued capital was HK$8,000,000 and the nu

44、mber of its issued ordinary shares was 800,000,000 of HK$0.01 each.The principal liquidity and working capital requirements of the Group primarily related to the Groups operating expenses.The Group expects to fund its working capital and other liquidity requirements with a combination of various sou

45、rces,including but not limited to cash generated from the Groups operations and bank borrowings as well as other external equity and debt financings as and when appropriate.As at 30 June 2023,the Group had pledged time deposits of approximately HK$3,127,000(31 December 2022:approximately HK$3,127,00

46、0).Consistent with others in the industry,the Group monitors capital on the basis of the gearing ratio which is calculated as net debt divided by total capital.Net debt is calculated as total borrowings and lease liabilities less cash and cash equivalents and pledged time deposits.Total capital is c

47、alculated as“total equity”as shown in the condensed consolidated statement of financial position,plus net debt.As at 30 June 2023,the gearing ratio of the Group was approximately 67.8%(31 December 2022:approximately 66.8%).As at 30 June 2023,the current ratio of the Group was approximately 1.2(31 De

48、cember 2022:approximately 1.2).FOREIGN EXCHANGE EXPOSUREMost of the income,expenditures,assets and liabilities of the Group are denominated in Hong Kong Dollars,being the functional currency of the Group,and hence,the Group does not have any material foreign exchange risk exposure.With the insignifi

49、cant portion of monetary transactions,assets and liabilities of the Group being denominated in foreign currencies,for the six months ended 30 June 2023,the Group did not employ any financial instruments for hedging purpose.The Group monitors its foreign currency exposure closely and will consider ad

50、opting hedging policy should the need arises.流動資金、財務資源及資本架構本公司股份（股份）於二零二零年七月十七日在香港聯合交易所有限公司（聯交所）主板上市，由其時起，本集團資本架構並無變動。於二零二三年六月三十日，本公司已發行股本為8,000,000港元，而其已發行普通股數目為800,000,000股，每股面值0.01港元。本集團的主要流動資金及營運資金需求主要與本集團的經營開支有關。本集團預期於適當時候透過結合不同資源，包括但不限於本集團經營所得現金及銀行借款以及其他外部權益及債務融資撥付營運資金及其他流動資金需求。於二零二三年六月三十日，本集團

51、的已抵押定期存款約3,127,000港元（二零二二年十二月三十一日：約3,127,000港元）。本集團乃基於資產負債比率（按債務淨額除以總資本計算）監控資本情況，與業內其他業者的做法一致。債務淨額按總借款及租賃負債減現金及現金等價物與已抵押定期存款計算?？傎Y本以簡明綜合財務狀況表內列示的總權益加債務淨額計算。於二零二三年六月三十日，本集團的資產負債比率約67.8%（二零二二年十二月三十一日：約66.8%）。於二零二三年六月三十日，本集團的流動比率約1.2（二零二二年十二月三十一日：約1.2）。外匯風險本集團大部分收入、支出、資產及負債均以港元（即本集團的功能貨幣）計值，因此本集團並無面臨任何重

52、大外匯風險。由於本集團僅有少量貨幣交易、資產及負債以外幣計值，故截至二零二三年六月三十日止六個月，本集團並無使用任何金融工具作對沖之用。本集團密切監察其外幣風險，並將於有需要時考慮採納對沖政策。Management Discussion and Analysis 管理層討論及分析09INTERIM REPORT 2023 2023年中期報告僱員及薪酬政策於二零二三年六月三十日，本集團合共聘有265名（二零二二年十二月三十一日：272名）僱員。本集團向僱員提供的薪酬待遇包括薪金、酌情年終花紅及其他現金津貼。本集團為全體合資格僱員作出香港法例第485章強制性公積金計劃條例下規定的強積金供款。本集團

53、主要根據僱員的資格、經驗及表現釐定彼等的薪酬。本集團定期審閱僱員的表現以釐定任何薪金調整、花紅及晉升。截至二零二三年六月三十日止六個月，僱員福利開支（包括董事酬金）約58,599,000港元（截至二零二二年六月三十日止六個月：約53,723,000港元）。重大投資、重大收購或出售事項除本報告其他部分所披露外，截至二零二三年六月三十日止六個月，本集團並無任何重大投資、重大收購或出售事項。於二零二三年六月三十日及截至本報告日期，董事會並無授權任何重大投資、重大收購或出售事項之正式計劃。重大投資或資本資產的未來計劃截至二零二三年六月三十日止六個月，本集團並無其他重大投資或資本資產的未來計劃。資本承擔

54、於二零二三年六月三十日，本集團並無擁有任何重大資本承擔（二零二二年十二月三十一日：無）?；蛉回搨緢蟾嫫渌糠炙锻?，於二零二三年六月三十日，本集團並無任何重大或然負債（二零二二年十二月三十一日：無）。報告期後事項除本報告其他部分所披露外，於報告期後及截至本報告日期，概無發生其他重大事項。EMPLOYEE AND REMUNERATION POLICYAs at 30 June 2023,the Group employed a total of 265(31 December 2022:272)employees.The remuneration package the Group of

55、fered to its employees includes salary,discretionary year-end bonus and other cash subsidies.The Group provides a defined contribution to the Mandatory Provident Fund as required under the Mandatory Provident Fund Schemes Ordinance(Chapter 485 of the Laws of Hong Kong)for all eligible employees.The

56、Group determines the salary of its employees mainly based on their qualifications,experiences and performance.The Group carries out regular review on the performance of employees to determine any salary adjustments,bonuses and promotions.For the six months ended 30 June 2023,the employee benefit exp

57、enses(including Directors emoluments)amounted to approximately HK$58,599,000(six months ended 30 June 2022:approximately HK$53,723,000).SIGNIFICANT INVESTMENTS,MATERIAL ACQUISITIONS OR DISPOSALSSaved as disclosed elsewhere in this report,for the six months ended 30 June 2023,the Group did not have a

58、ny significant investments,material acquisitions or disposals.There was no formal plan authorised by the Board for any significant investments,material acquisitions or disposals as at 30 June 2023 and up to the date of this report.FUTURE PLANS FOR MATERIAL INVESTMENTS OR CAPITAL ASSETSThe Group did

59、not have other future plans for material investments or capital assets for the six months ended 30 June 2023.CAPITAL COMMITMENTSAs at 30 June 2023,the Group did not have any significant capital commitments(31 December 2022:Nil).CONTINGENT LIABILITIESSave as disclosed elsewhere in this report,as at 3

60、0 June 2023,the Group did not have any significant contingent liabilities(31 December 2022:Nil).EVENTS AFTER THE REPORTING PERIODSave as disclosed elsewhere in this report,there have been no other material events occurring after the reporting period and up to the date of this report.Corporate Govern

61、ance and Other Information企業管治及其他資料10Superland Group Holdings Limited 德合集團控股有限公司INTERIM DIVIDENDThe Board does not recommend the payment of an interim dividend to the shareholders(the“Shareholders”)of the Company for the six months ended 30 June 2023.RELATED PARTY TRANSACTIONSSave as disclosed elsew

62、here in this report,for the six months ended 30 June 2023,the Group did not have any significant related party transactions which would constitute a connected transaction or a continuing connected transaction as defined under Chapter 14A of the Rules Governing the Listing of Securities(the“Listing R

63、ules”)on the Stock Exchange.PURCHASE,SALE OR REDEMPTION OF THE COMPANYS LISTED SECURITIESFor the six months ended 30 June 2023,neither the Company nor any of its subsidiaries purchased,sold or redeemed any other listed securities of the Company.DIRECTORS SECURITIES TRANSACTIONSThe Company has adopte

64、d the Model Code for Securities Transactions by Directors of Listed Issuers(the“Model Code”)as set out in Appendix 10 to the Listing Rules as its own code of conduct for dealing in securities of the Company by the Directors.All the existing Directors have confirmed,following specific enquiry by the

65、Company,their compliance with the required standard set out in the Model Code throughout the six months ended 30 June 2023.CORPORATE GOVERNANCE PRACTICESSave as disclosed below,for the six months ended 30 June 2023,the Company had complied with the code provisions of the Corporate Governance Code(th

66、e“CG Code”)as stated in the Listing Rules.In respect of code provision C.2.1 of the CG Code,the roles of chairman and chief executive officer should be separated and should not be performed by the same individual.However,having considered the nature and extent of the Groups operations,and Mr.Ngs in-

67、depth knowledge and experience in the industry and familiarity with the operations of the Group,that all major decisions are made in consultation with members of the Board and relevant Board committees,and that there are three independent non-executive Directors on the Board offering independent per

68、spectives,the Board is therefore of the view that there are adequate safeguards in place to ensure sufficient balance of powers and authorities between the Board and the management of the Group and that it is in the best interest of the Group to have Mr.Ng taking up both roles.As such,the roles of t

69、he chairman and chief executive officer of the Group are not being separated pursuant to the requirement under code provision C.2.1 of the CG Code.中期股息董事會不建議向本公司股東（股東）派付截至二零二三年六月三十日止六個月的中期股息。關聯方交易除本報告其他部分所披露外，截至二零二三年六月三十日止六個月，本集團概無任何構成關連交易或持續關連交易（定義見聯交所證券上市規則（上市規則）第14A章）的重大關聯方交易。購買、出售或贖回本公司上市證券截至二零二

70、三年六月三十日止六個月，本公司及其任何附屬公司概無購買、出售或贖回本公司任何其他上市證券。董事進行的證券交易本公司已採納上市規則附錄10所載上市發行人董事進行證券交易的標準守則（標準守則），作為董事買賣本公司證券的行為守則。經本公司作出具體查詢後，全體現有董事已確認，截至二零二三年六月三十日止六個月，彼等一直遵守標準守則所載的規定準則。企業管治常規除下文所披露外，截至二零二三年六月三十日止六個月，本公司已遵守上市規則所載企業管治守則（企業管治守則）的守則條文。就企業管治守則的守則條文第C.2.1條而言，主席與行政總裁的職能應分開，不應由同一人士擔任。然而，經考慮本集團的業務性質及規模，及吳先生

71、於行業的深厚知識及經驗，以及對本集團業務的熟悉程度，且所有主要決策乃經諮詢董事會成員以及相關董事委員會後作出，及董事會設有三名獨立非執行董事提供獨立見解，故董事會認為有足夠保障措施確保董事會與本集團管理層的權力平衡，且吳先生兼任兩職符合本集團的最佳利益。因此，本集團主席與行政總裁的角色並無根據企業管治守則的守則條文第C.2.1條的規定區分。Corporate Governance and Other Information企業管治及其他資料11INTERIM REPORT 2023 2023年中期報告DISCLOSURE OF INTERESTSInterests and short posi

72、tions of the Directors and chief executive of the CompanyAs at 30 June 2023,the interests and short positions of the Directors and chief executive of the Company in the Shares,underlying Shares and debentures of the Company and its associated corporations(within the meaning of Part XV of the Securit

73、ies and Futures Ordinance(Cap.571)(the“SFO”),which were notified to the Company and the Stock Exchange pursuant to Divisions 7 and 8 of Part XV of the SFO(including interests and short positions in which they were taken or deemed to have taken under such provisions of the SFO),or recorded in the reg

74、ister required to be kept under section 352 of the SFO,or as otherwise notified to the Company and the Stock Exchange pursuant to the Model Code,were as follows:(i)Long position in the SharesName of DirectorCapacityNumber of Shares heldPositionPercentage of shareholding董事名稱身份所持股份數目倉位持股百分比Mr.Ng(Note

75、1)Interest in controlled corporation600,000,000Long75%吳先生（附註1）受控制法團權益好倉Ms.Zhao(Note 2)Interest of spouse600,000,000Long75%趙女士（附註2）配偶權益好倉Notes:1.Mr.Ng is interested in the entire issued share capital of Fate Investment Company Limited(“Fate Investment”)and he is therefore deemed to be interested in t

76、he Shares held by Fate Investment by virtue of the SFO.2.Ms.Zhao is the spouse of Mr.Ng and she is therefore deemed to be interested in the Shares held by Mr.Ng by virtue of the SFO.權益披露董事及本公司行政總裁的權益及淡倉於二零二三年六月三十日，董事及本公司行政總裁於本公司及其相聯法團（定義見證券及期貨條例（第571章）（證券及期貨條例）第XV部）的本公司股份、相關股份及債權證中擁有根據證券及期貨條例第XV部第7及

77、8分部已通知本公司及聯交所的權益或淡倉（包括彼等根據證券及期貨條例相關條文被認為或視作擁有之權益及淡倉），或根據證券及期貨條例第352條須記錄於該條所述的登記冊或根據標準守則須另行知會本公司及聯交所的權益或淡倉如下：(i)於股份的好倉附註：1.吳先生於Fate Investment Company Limited（Fate Investment）的全部已發行股本擁有權益，因此，就證券及期貨條例而言，吳先生被視為於Fate Investment持有的股份中擁有權益。2.趙女士為吳先生之配偶，因此，根據證券及期貨條例，彼被視為於吳先生持有的股份中擁有權益。Corporate Governance

78、and Other Information企業管治及其他資料12Superland Group Holdings Limited 德合集團控股有限公司DISCLOSURE OF INTERESTS(continued)Interests and short positions of the Directors and chief executive of the Company(continued)(ii)Long position in the shares of associated corporation of the CompanyName of associated corporat

79、ionName of DirectorCapacityNumber of shares in the associated corporationPositionPercentage of shareholding in the associated corporation相聯法團名稱董事姓名身份於相聯法團的股份數目倉位於相聯法團的股權百分比Fate InvestmentMr.NgBeneficial owner1Long100%吳先生實益擁有人好倉Save as disclosed above,as at 30 June 2023,none of the Directors and chie

80、f executive of the Company had any interests or short positions in the Shares,underlying Shares and debentures of the Company or its associated corporations(within the meaning of Part XV of the SFO)which were notified to the Company and the Stock Exchange pursuant to Divisions 7 and 8 of Part XV of

81、the SFO(including interests and short positions in which they were taken or deemed to have taken under such provisions of the SFO),or recorded in the register required to be kept under section 352 of the SFO or required to be notified to the Company and the Stock Exchange pursuant to the Model Code.

82、SUBSTANTIAL SHAREHOLDERS INTERESTS IN THE COMPANYAs at 30 June 2023,other than those disclosed above in respect of the interests and short positions of the Directors and chief executive of the Company,the following interests and short positions of 5%or more of the Shares and underlying Shares of the

83、 Company were disclosed to the Company and the Stock Exchange under the provisions of Divisions 2 and 3 of Part XV of the SFO or recorded in the register required to be kept by the Company pursuant to section 336 of the SFO:Name of ShareholderCapacityNumber of Shares heldPositionPercentage of shareh

84、olding股東名稱身份所持股份數目倉位股權百分比Fate InvestmentBeneficial owner600,000,000Long75%實益擁有人好倉權益披露（續）董事及本公司行政總裁的權益及淡倉（續）(ii)於本公司相聯法團的股份的好倉除上文所披露外，於二零二三年六月三十日，概無董事及本公司主要行政人員於本公司或其相聯法團（定義見證券及期貨條例第XV部）的本公司股份、相關股份及債權證中擁有根據證券及期貨條例第XV部第7及8分部已通知本公司及聯交所的權益或淡倉（包括彼等根據證券及期貨條例相關條文被認為或視作擁有之權益及淡倉），或根據證券及期貨條例第352條須記錄於該條所述的登記冊或

85、根據標準守則須知會本公司及聯交所的權益或淡倉。主要股東於本公司的權益 除上文就董事及本公司行政總裁的權益及淡倉所披露外，於二零二三年六月三十日，根據證券及期貨條例第XV部第2及3分部的條文已向本公司及聯交所披露，或根據證券及期貨條例第336條須記錄於本公司存置的登記冊之本公司股份及相關股份的5%或以上權益及淡倉如下：Corporate Governance and Other Information企業管治及其他資料13INTERIM REPORT 2023 2023年中期報告購股權購股權計劃本公司之購股權計劃（購股權計劃）於二零二零年六月十六日獲有條件採納，並有效至二零三零年六月十五日。設立

86、購股權計劃旨在認可及承認合資格參與者對本集團已作出或可能作出的貢獻。購股權計劃為合資格參與者提供於本公司擁有個人權益的機會，並旨在達成下列目標：(i)鼓勵合資格參與者為本集團利益完善彼等之表現及效率；及(ii)吸納及挽留作出對本集團長遠發展有所裨益的貢獻的合資格參與者或以其他方式維持與其持續的業務關係。購股權計劃的進一步詳情載於本公司日期為二零二零年六月三十日的招股章程附錄四 法定及一般資料 D.購股權計劃 一節。對於未能符合適用的歸屬條件的承授人，其未歸屬的購股權會全部或部分被撤銷。被撤銷的認股權會被註銷。於二零二三年六月三十日，概無根據購股權計劃授出而尚未行使之購股權。於二零二三年一月一日

87、、二零二三年六月三十日及本中期報告日期，根據購股權計劃可發行的股份總數為76,000,000股，佔已發行股份的9.5%（因為 截 至 二 零 二 一 年 十 二 月 三 十 一 日 止 年 度4,000,000份購股權已根據購股權計劃授出，並隨後於截至二零二二年十二月三十一日止年度撤銷及註銷，即佔已發行股份的0.5%）。於回顧期內，根據上市規則，並沒有有關購股權計劃的重大事宜需要由本公司薪酬委員會審閱及或批準及本公司概無涉及上市規則第17.03(F)條及17.06B(7)及(8)條所載向董事或本公司高級管理人員授出期權的任何相關事宜。除上文所披露外，本公司於回顧期內並無根據購股權計劃向任何其他

88、人士授出任何購股權而須按上市規則第17.07條規定予以披露。SHARE OPTIONSShare Option SchemeThe Companys share option scheme(the“Share Option Scheme”)was conditionally adopted on 16 June 2020 and shall be valid until 15 June 2030.The Share Option Scheme is established to recognise and acknowledge the contributions the eligible p

89、articipants have had or may have made to the Group.The Share Option Scheme will provide the eligible participants an opportunity to have a personal stake in the Company with the view to achieving the following objectives:(i)motivating the eligible participants to optimise their performance and effic

90、iency for the benefit of the Group;and(ii)attracting and retaining or otherwise maintaining on-going business relationships with the eligible participants whose contributions are or will be beneficial to the long-term growth of the Group.Further details of the Share Option Scheme were set forth in t

91、he section headed“Statutory and general information D.Share Option Scheme”in Appendix IV to the prospectus of the Company dated 30 June 2020.For grantees who fail to meet the applicable vesting conditions,the unvested share options are forfeited,either in whole or in part.Forfeited share options are

92、 cancelled.No options granted under the Share Option Scheme remained outstanding as at 30 June 2023.As at 1 January 2023,30 June 2023 and the date of this interim report,the total number of Shares available for issue under the Share Option Scheme was 76,000,000,representing 9.5%of the issued Shares(

93、as 4,000,000 share options were granted during the year ended 31 December 2021 and subsequently forfeited and cancelled for the year ended 31 December 2022,which represented 0.5%of the issued Shares).During the period under review,there are no material matters relating to the Share Option Scheme und

94、er the Listing Rules that were reviewed and/or approved by the remuneration committee of the Company and the Company did not have any matters relating to any grants of options to the Directors or the senior management of the Company as set out in rule 17.03(F)and rules 17.06B(7)and(8)of the Listing

95、Rules.Save as disclosed above,the Company did not grant any share options under the Share Option Scheme to any other persons during the period under review that is required to be disclosed under rule 17.07 of the Listing Rules.Corporate Governance and Other Information企業管治及其他資料14Superland Group Hold

96、ings Limited 德合集團控股有限公司董事資料變更自本公司二零二二年年報所披露以來，有關董事資料的變更載列如下：1.陳銘嚴先生於任期屆滿後不再擔任非執行董事，自二零二三年七月十七日起生效。2.何鍾泰博士於任期屆滿後不再擔任獨立非執行董事以及本公司審核委員會及薪酬委員會成員，自二零二三年七月十七日起生效。3.葉士楨先生已獲委任為獨立非執行董事以及本公司審核委員會及薪酬委員會成員，自二零二三年七月十七日起生效。除上文所披露的資料外，概無其他資料須根據上市規則第13.51B(1)條予以披露。審閱中期業績本公司審核委員會（審核委員會）由三名獨立非執行董事組成，設有上市規則規定的書面職權範圍，並

97、向董事會匯報。中期簡明綜合財務資料尚未由本公司核數師審核或審閱，惟已由審核委員會審閱。審核委員會及本公司管理層已審閱本集團採納的會計原則及常規、本集團截至二零二三年六月三十日止六個月的中期報告及中期業績公告，且認為有關業績符合適用會計準則、上市規則項下的規定及其他適用法律規定，已作出足夠的披露。致謝本人謹代表董事會藉此機會就期內對我們的股東、客戶、供應商、分包商、往來銀行及專業人士的持續支持，以及管理團隊及員工的努力及貢獻衷心致謝。代表董事會主席吳志超香港，二零二三年八月二十九日CHANGES IN DIRECTORS INFORMATIONThe changes in the Directo

98、rs information since the disclosure made in the 2022 annual report of the Company are set out below:1.Mr.Chan Ming Yim has ceased to serve as a non-executive Director upon the expiry of the term of office with effect from 17 July 2023.2.Dr.Ho Chung Tai Raymond has ceased to serve as an independent n

99、on-executive Director and a member of each of the audit committee and remuneration committee of the Company upon the expiry of the term of office with effect from 17 July 2023.3.Mr.Ip Sze Ching has been appointed as an independent non-executive Director and a member of each of the audit committee an

100、d remuneration committee of the Company with effect from 17 July 2023.Save for the information disclosed above,there is no other information required to be disclosed pursuant to rule 13.51B(1)of the Listing Rules.REVIEW OF INTERIM RESULTSThe audit committee of the Company(the“Audit Committee”)compri

101、ses three independent non-executive Directors with written terms of reference in accordance with the requirements of the Listing Rules,and reports to the Board.The interim condensed consolidated financial information has not been audited or reviewed by the Companys auditors,but has been reviewed by

102、the Audit Committee.The Audit Committee has reviewed with the management of the Company on the accounting principles and practices adopted by the Group,the interim report and the interim results announcement of the Group for the six months ended 30 June 2023,and is of the view that such results comp

103、ly with the applicable accounting standards,the requirements under the Listing Rules and other applicable legal requirements,and that adequate disclosures have been made.APPRECIATIONOn behalf of the Board,I would like to take this opportunity to extend my sincere appreciation to our Shareholders,cus

104、tomers,suppliers,sub-contractors,bankers and professional parties for their continuous support,as well as our management team and staff for their hard work and contributions during the period.On behalf of the BoardNg Chi ChiuChairmanHong Kong,29 August 2023For the six months ended 30 June 2023截至二零二三

105、年六月三十日止六個月Interim Condensed Consolidated Statement of Comprehensive Income中期簡明綜合全面收益表15INTERIM REPORT 2023 2023年中期報告Six months ended 30 June截至六月三十日止六個月20232022二零二三年二零二二年NotesHK$000HK$000附註千港元千港元(Unaudited)(Unaudited)（未經審核）（未經審核）Revenue收益6520,216311,235Cost of services服務成本(462,104)(274,689)Gross prof

106、it毛利58,11236,546Other income其他收入16Other gains/(losses),net其他收益（虧損）淨額1,075(2,815)Administrative expenses行政費用(33,803)(36,586)Profit/(loss)before finance costs and income tax expense除財務成本及所得稅開支前 溢利（虧損）25,384(2,839)Finance costs財務成本(15,443)(5,808)Profit/(loss)before income tax expense除所得稅開支前溢利（虧損）9,941(

107、8,647)Income tax expense所得稅開支7(2,413)(599)Profit/(loss)and total comprehensive profit/(loss)for the period attributable to owners of the Company本公司擁有人應佔期內 溢利（虧損）及 全面溢利（虧損）總額87,528(9,246)Earnings/(loss)per share attributable to owners of the Company本公司擁有人應佔每股 盈利（虧損）Basic and diluted(HK cents)基本及攤?。ǜ巯?/p>

108、）90.94(1.16)As at 30 June 2023於二零二三年六月三十日Interim Condensed Consolidated Statement of Financial Position中期簡明綜合財務狀況表16Superland Group Holdings Limited 德合集團控股有限公司As at 30 JuneAs at 31 December20232022於二零二三年六月三十日於二零二二年十二月三十一日NotesHK$000HK$000附註千港元千港元(Unaudited)(Audited)（未經審核）（經審核）ASSETS資產Non-current ass

109、ets非流動資產 Plant and equipment 機械及設備111,3941,340 Right-of-use assets 使用權資產129,992228 Investments in insurance contracts 保險合約投資1349,26735,429 Other receivables,deposits and prepayments 其他應收款項、按金及 預付款項28,93229,715 Deferred income tax assets 遞延所得稅資產1,1951,435 90,78068,147 Current assets流動資產 Trade receiva

110、bles 貿易應收款項14111,807187,491 Other receivables,deposits and prepayments 其他應收款項、按金及 預付款項99,94270,107 Contract assets 合約資產476,542419,791 Pledged time deposits 已抵押定期存款3,1273,127 Cash and cash equivalents 現金及現金等價物51,79550,463 743,213730,979 Total assets總資產833,993799,126 As at 30 June 2023於二零二三年六月三十日Inter

111、im Condensed Consolidated Statement of Financial Position中期簡明綜合財務狀況表17INTERIM REPORT 2023 2023年中期報告As at 30 JuneAs at 31 December20232022於二零二三年六月三十日於二零二二年十二月三十一日NotesHK$000HK$000附註千港元千港元(Unaudited)(Audited)（未經審核）（經審核）EQUITY AND LIABILITIES權益及負債Equity attributable to owners of the Company本公司擁有人應佔權益 S

112、hare capital 股本158,0008,000 Reserves 儲備88,50688,506 Retained earnings 保留盈利90,00682,478 Total equity總權益186,512178,984 LIABILITIES負債Non-current liability非流動負債 Lease liabilities 租賃負債3,983 Current liabilities流動負債 Trade payables 貿易應付款項1643,94752,706 Accruals,retention payables and other liabilities 應計費用、

113、應付保留金 及其他負債86,061109,162 Lease liabilities 租賃負債6,104237 Contract liabilities 合約負債65,55242,967 Borrowings 借款438,446413,159 Current income tax payable 即期應付所得稅3,3881,911 643,498620,142 Total liabilities總負債647,481620,142 Total equity and liabilities權益及負債總額833,993799,126 For the six months ended 30 June

114、2023截至二零二三年六月三十日止六個月Interim Condensed Consolidated Statement of Changes in Equity中期簡明綜合權益變動表18Superland Group Holdings Limited 德合集團控股有限公司(Unaudited)（未經審核）Attributable to the owners of the Company本公司擁有人應佔 Share capitalShare premiumCapitalreserveShare-basedpaymentsreserveRetained profitsTotalNon-contr

115、olling interestsTotal股本股份溢價資本儲備以股份為基礎之付款儲備保留溢利總計非控股權益總計HK$000HK$000HK$000HK$000HK$000HK$000HK$000HK$000千港元千港元千港元千港元千港元千港元千港元千港元At 1 January 2023於二零二三年一月一日8,00086,0062,50082,478178,984#178,984Profit and total comprehensive profit for the period期內溢利及全面溢利總額7,5287,5287,528 At 30 June 2023於二零二三年六月三十日8,00

116、086,0062,50090,006186,512#186,512 At 1 January 2022於二零二二年一月一日8,00086,0062,50053053,883150,919#150,919Loss and total comprehensive loss for the period期內虧損及全面虧損總額(9,246)(9,246)(9,246)Transfer upon lapse/cancellation of share options購股權失效註銷後轉讓(530)530 At 30 June 2022於二零二二年六月三十日8,00086,0062,50045,167141

117、,673#141,673#The amount is less than HK$1,000.#金額少於1,000港元。For the six months ended 30 June 2023截至二零二三年六月三十日止六個月Interim Condensed Consolidated Statement of Cash Flows中期簡明綜合現金流量表19INTERIM REPORT 2023 2023年中期報告Six months ended 30 June截至六月三十日止六個月20232022二零二三年二零二二年NoteHK$000HK$000附註千港元千港元(Unaudited)(Una

118、udited)（未經審核）（未經審核）Operating activities經營活動 Net cash generated from/(used in)operations 經營所得（所用）現金淨額3,683(50,559)Income tax paid 已付所得稅(696)Net cash generated from/(used in)operating activities經營活動所得（所用）現金淨額2,987(50,559)Investing activities投資活動 Purchases of plant and equipment 購買機械及設備11528 Purchases

119、of insurance contracts 購買保險合約(15,169)(19,693)Net cash used in investing activities 投資活動所用現金淨額(14,641)(19,693)Financing activities融資活動 Interest paid 已付利息(15,443)(5,808)Other cash flows arising from financing activities 融資活動產生的其他現金流量28,42967,148 Net cash generated from financing activities融資活動所得現金淨額12

120、,98661,340 Net increase/(decrease)in cash and cash equivalents現金及現金等價物增加（減少）淨額1,332(8,912)Cash and cash equivalents at the beginning of the period期初現金及現金等價物50,46362,317 Cash and cash equivalents at the end of the period期末現金及現金等價物51,79553,405 20Superland Group Holdings Limited 德合集團控股有限公司For the six m

121、onths ended 30 June 2023截至二零二三年六月三十日止六個月Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註1.一般資料本公司為於二零一九年七月十一日根據開曼群島公司法（經修訂）於開曼群島註冊成立的獲豁免有限公司。其註冊辦事處地址為Cricket Square,Hutchins Drive,P.O.Box 2681,Grand Cayman,KY1-1111,the Cayman Islands。其於香港主要營業地點之地址為香港九龍觀塘偉業街181號盈達商業大廈3樓A及

122、B室。股份於二零二零年七月十七日在聯交所主板上市。本公司為投資控股公司。本集團主要從事為香港住宅及商業物業提供裝修服務以及維修及保養服務。2.編製依據本中期簡明綜合財務資料乃根據上市規則的適用披露條文而編製，有關條文包括符合香港會計師公會（香港會計師公會）頒佈之香港會計準則（香港會計準則）第34號 中期財務報告。本中期簡明綜合財務資料乃根據本集團截至二零二二年十二月三十一日止年度之綜合財務報表所採納的相同會計政策而編製，惟預期將於本集團截至二零二三年十二月三十一日止年度之綜合財務報表反映的會計政策變動除外。該等會計政策變動的詳情載於附註3。編製符合香港會計準則第34號的中期簡明綜合財務資料要求

123、管理層作出判斷、估計及假設，而有關判斷、估計及假設會影響會計政策之應用及本年迄今為止所呈報資產及負債、收入及開支之金額。實際結果可能有異於該等估計。1.GENERAL INFORMATIONThe Company was incorporated in the Cayman Islands on 11 July 2019 as an exempted company with limited liability under the Companies Act(as revised)of the Cayman Islands.The address of its registered offic

124、e is Cricket Square,Hutchins Drive,P.O.Box 2681,Grand Cayman,KY1-1111,the Cayman Islands.The address of its principal place of business in Hong Kong is Flat A&B,3/F,Yin Da Commercial Building,181 Wai Yip Street,Kwun Tong,Kowloon,Hong Kong.The Shares were listed on the Main Board of the Stock Exchang

125、e on 17 July 2020.The Company is an investment holding company.The Group is principally engaged in the provision of fitting-out services and repair and maintenance services to residential and commercial properties in Hong Kong.2.BASIS OF PREPARATIONThe interim condensed consolidated financial inform

126、ation has been prepared in accordance with the applicable disclosure provisions of the Listing Rules,including compliance with Hong Kong Accounting Standard(“HKAS”)34,“Interim Financial Reporting”issued by the Hong Kong Institute of Certified Public Accountants(“HKICPA”).The interim condensed consol

127、idated financial information has been prepared in accordance with the same accounting policies adopted in the Groups consolidated financial statements for the year ended 31 December 2022,except for the changes in accounting policy that are expected to be reflected in the Groups consolidated financia

128、l statements for the year ending 31 December 2023.Details of these changes in accounting policies are set out in Note 3.The preparation of the interim condensed consolidated financial information in conformity with HKAS 34 requires management to make judgements,estimates and assumptions that affect

129、the application of accounting policies and the reported amounts of assets and liabilities,income and expenses on a year to date basis.Actual results may differ from these estimates.21INTERIM REPORT 2023 2023年中期報告For the six months ended 30 June 2023截至二零二三年六月三十日止六個月Notes to the Interim Condensed Cons

130、olidated Financial Information中期簡明綜合財務資料附註2.編製依據（續）本中期簡明綜合財務資料載有簡明綜合財務資料及經挑選之附註解釋。附註包括有關若干事件及交易之說明，對於了解本集團截至二零二二年十二月三十一日止年度的綜合財務報表以來之財務狀況及業績變動十分重要。本中期簡明綜合財務資料及相關附註並不包括根據香港會計師公會頒佈之香港財務報告準則（香港財務報告準則）而編製之完整財務報表所規定之全部資料。3.重大會計政策概要簡明綜合財務資料乃根據歷史成本慣例編製，惟保險合約投資按退?，F金價值計量。會計政策變動(a)本集團已採納之新訂及經修訂準則本集團在編製中期簡明綜合財

131、務資料時採用之會計準則及修訂與本集團截至二零二二年十二月三十一日止年度的綜合財務報表所載者一致，惟不包括本集團已採納之下列由香港會計師公會頒佈之新準則及現有準則的修訂：香港會計準則第1號及 香港財務報告準則實務 報告第2號的修訂本會計政策披露香港會計準則第8號的修訂會計估計的定義香港會計準則第12號的修訂與單一交易產生的 資產及相關的 遞延稅項香港財務報告準則第17號及 香港財務報告準則第17號 的修訂保險合約香港財務報告準則第17號初次應用香港財務 報告準則第17號及 香港財務報告準則 第9號 比較資料香港會計準則第12號的修訂國際稅項改革 支柱二規則範本採納該等新準則及現有準則的修訂並未對

132、本集團的中期簡明綜合財務資料造成任何重大影響。2.BASIS OF PREPARATION(continued)The interim condensed consolidated financial information contains condensed consolidated financial information and selected explanatory notes.The notes include an explanation of events and transactions that are significant to an understanding o

133、f the changes in financial position and performance of the Group since the Groups consolidated financial statements for the year ended 31 December 2022.The interim condensed consolidated financial information and notes thereon do not include all of the information required for the preparation of a f

134、ull set of financial statements in accordance with the Hong Kong Financial Reporting Standards(“HKFRSs”)issued by the HKICPA.3.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESThe condensed consolidated financial information has been prepared under the historical cost convention except for investments in i

135、nsurance contracts which are measured at the cash surrender value.Changes in accounting policies(a)New and amended standards adopted by the GroupThe accounting standards and amendments used in the preparation of the interim condensed consolidated financial information are consistent with those set o

136、ut in the Groups consolidated financial statements for the year ended 31 December 2022,except for the adoption of the following new standard and amendments to existing standards issued by the HKICPA:Amendments to HKAS 1 and HKFRS Practice Statement 2Disclosure of Accounting PoliciesAmendments to HKA

137、S 8Definition of Accounting EstimatesAmendments to HKAS 12Deferred Tax related to Assets and Liabilities arising from a Single TransactionHKFRS 17 and amendments to HKFRS 17Insurance ContractsHKFRS 17Initial Application of HKFRS 17 and HKFRS 9 Comparative InformationAmendments to HKAS 12Internationa

138、l Tax Reform Pillar Two Model RulesThe adoption of these new standard and amendments to existing standards did not have significant impact on the interim condensed consolidated financial information of the Group.22Superland Group Holdings Limited 德合集團控股有限公司For the six months ended 30 June 2023截至二零二三

139、年六月三十日止六個月Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註3.重大會計政策概要（續）會計政策變動（續）(b)已頒佈但本集團尚未應用之新訂或經修訂準則以及現有準則的修訂的影響香港會計師公會已頒佈若干與本集團營運相關但尚未於自二零二三年一月一日開始的年度期間生效的新準則及修訂，且本集團尚未提早採納。本集團正評估首次應用上述新準則及現有準則的修訂的潛在影響。根據本集團管理層的初步評估，預期採納上述新準則及現有準則的修訂不會對本集團的財務狀況及經營業績造成任何重大影響。3.SUMMARY

140、 OF SIGNIFICANT ACCOUNTING POLICIES(continued)Changes in accounting policies(continued)(b)Impact of new or revised standards and amendments to existing standards issued but not yet applied by the GroupThe HKICPA has issued certain new standards and amendments which are relevant to the Groups operati

141、on but not yet effective for the annual period beginning on 1 January 2023 and the Group has not early adopted.Effective for accounting periods beginning on or after於下列日期或之後開始的年度期間生效Amendments to HKAS 1Classification of Liabilities as Current or Non-current1 January 2024香港會計準則第1號的修訂負債分類為即期或非即期二零二四年一

142、月一日HK Int 5(Revised)Presentation of Financial Statements Classification by the Borrower of a Term Loan that Contains a Repayment on Demand Clause1 January 2024香港詮釋第5號（經修訂）呈列財務報表 借款人對包含按要求償還條款 之定期貸款之分類二零二四年一月一日Amendments to HKAS 1Non-current Liabilities with Covenants1 January 2024香港會計準則第1號的修訂附帶契諾的非流

143、動負債二零二四年一月一日Amendments to HKFRS 16Lease Liability in a Sale and Leaseback1 January 2024香港財務報告準則第16號的修訂售後租回租賃負債二零二四年一月一日Amendments to HKAS 7 and HKFRS 7Supplier Finance Arrangements1 January 2024香港會計準則第7號及 香港財務報告準則第7號的修訂供應商融資安排二零二四年一月一日Amendments to HKFRS 10 and HKAS 28Sale or Contribution of Assets

144、between an Investor and its Associate or Joint VentureTo be announced香港財務報告準則第10號及 香港會計準則第28號的修訂投資者與其聯營公司或合營企業之間的 資產出售或注資待公佈The Group is in the process of assessing potential impact of the new standards and amendments to existing standards above upon initial application.According to the preliminary

145、assessment made by the management of the Group,it does not anticipate any significant impact on the Groups financial positions and results of operations upon adopting the new standards and amendments to existing standards above.23INTERIM REPORT 2023 2023年中期報告For the six months ended 30 June 2023截至二零

146、二三年六月三十日止六個月Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註4.公平值估計本集團按用於計量公平值的估值技術所用輸入數據的層級，分析其金融工具的公平值。該等輸入數據歸入以下公平值架構內的三個層級：相同資產或負債在活躍市場上的報價（未經調整）（第一級）。並非納入第一級的報價，惟可直接（即作為價格）或間接（即源自價格）觀察的資產或負債的輸入數據（第二級）。並非依據可觀察市場數據的資產或負債的輸入數據（即不可觀察輸入數據）（第三級）。本集團的金融資產及負債（包括現金及現金等價物、已抵押

147、定期存款、貿易應收款項、按金及其他應收款項、貿易應付款項、應計費用、應付保留金及其他負債、借款及租賃負債）因到期日較短或按浮動利率計息，其賬面值與其公平值相若。5.季節因素於回顧期間，我們於農曆新年前數月錄得較高收益及於農曆新年當月錄得較低收益，這是由於農曆新年期間或之後短期內可能出現勞工短缺，故我們與客戶、供應商及分包商訂立安排，並於農曆新年前完成更多工程。6.收益及分部資料主席被認定為本集團主要經營決策者（主要經營決策者），負責審核本集團內部報告以評估績效及分配資源。由於本集團的主要業務營運與提供裝修服務及維修及維護服務有關，故主要經營決策者按整個實體之財務資料作出有關資源分配及表現評估之

148、決策。因此，根據香港財務報告準則第8號，本集團只有一個單一經營分部符合為可呈報分部。本報告內並無呈列獨立的分部分析。4.FAIR VALUE ESTIMATIONThe Group analyses its financial instruments fair value by level of the inputs to valuation techniques used to measure fair value.Such inputs are categorised into three levels within a fair value hierarchy as follows:Qu

149、oted prices(unadjusted)in active markets for identical assets or liabilities(level 1).Inputs other than quoted prices included within level 1 that are observable for the asset or liability,either directly(that is,as prices)or indirectly(that is,derived from prices)(level 2).Inputs for the asset or l

150、iability that are not based on observable market data(that is,unobservable inputs)(level 3).The carrying amount of the Groups financial assets and liabilities,including cash and cash equivalents,pledged time deposits,trade receivables,deposits and other receivables,trade payables,accruals,retention

151、payables and other liabilities,borrowings and lease liabilities approximate their fair values,which either due to their short-term maturities,or that they are subject to floating rates.5.SEASONALITYFor the period under review,the Group recorded relatively higher revenue in the months preceding the C

152、hinese New Year and relatively lower revenue during the month of the Chinese New Year,which was due to our arrangement with its customers,suppliers and sub-contractors to finish more works before the Chinese New Year as there may be labour shortage during or shortly after the Chinese New Year.6.REVE

153、NUE AND SEGMENT INFORMATIONThe chairman is identified as the chief operating decision maker(“CODM”)of the Group who reviews the Groups internal reporting in order to assess performance and allocate resources.As substantial business operations of the Group relate to the provision of fitting-out servi

154、ces and repair and maintenance services,the CODM makes decisions about resources allocation and performance assessment based on the entity-wide consolidated financial information.Accordingly,there is only one single operating segment for the Group qualified as reportable segment under HKFRS 8.No sep

155、arate segmental analysis is presented in this report.24Superland Group Holdings Limited 德合集團控股有限公司For the six months ended 30 June 2023截至二零二三年六月三十日止六個月Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註6.收益及分部資料（續）(a)收益分拆截至二零二三年及二零二二年六月三十日止六個月，本集團收益乃隨時間確認。(b)地理資料本集團截至二零二三年及

156、二零二二年六月三十日止六個月的所有收益以及本集團於二零二三年六月三十日及二零二二年十二月三十一日的資產均以香港為基礎及所產生。6.REVENUE AND SEGMENT INFORMATION(continued)(a)Disaggregation of revenueSix months ended 30 June截至六月三十日止六個月20232022二零二三年二零二二年HK$000HK$000千港元千港元(Unaudited)(Unaudited)（未經審核）（未經審核）Revenue from contracts with customers within the scope of HK

157、FRS 15香港財務報告準則第15號 所指客戶合約的收益Disaggregated by major products of service lines分拆自服務部門的主要產品 Fitting-out services 裝修服務519,311309,418 Repair and maintenance services 維修及保養服務9051,817 520,216311,235 The Groups revenue is recognised over time for the six months ended 30 June 2023 and 2022.(b)Geographical in

158、formationAll the Groups revenue for the six months ended 30 June 2023 and 2022 and the Groups assets as at 30 June 2023 and 31 December 2022 are generated and based in Hong Kong.25INTERIM REPORT 2023 2023年中期報告For the six months ended 30 June 2023截至二零二三年六月三十日止六個月Notes to the Interim Condensed Consoli

159、dated Financial Information中期簡明綜合財務資料附註7.所得稅開支根據利得稅兩級制，截至二零二三年六月三十日止六個月，首2百萬港元的估計應課稅溢利按8.25%計算香港利得稅，而餘額則按16.5%計算。截至二零二二年六月三十日止六個月，由於本集團並無源自香港的估計應課稅溢利，故並未計提香港利得稅撥備。8.期內溢利（虧損）7.INCOME TAX EXPENSESix months ended 30 June截至六月三十日止六個月20232022二零二三年二零二二年HK$000HK$000千港元千港元(Unaudited)(Unaudited)（未經審核）（未經審核）Cu

160、rrent income tax即期所得稅 Provision for the period 期內撥備2,173Deferred income tax遞延所得稅240599 Income tax expense所得稅開支2,413599 In accordance with the two-tiered profits tax regime,Hong Kong profits tax was calculated at 8.25%on the first HK$2 million and 16.5%on the remaining balance of the estimated assess

161、able profits for the six months ended 30 June 2023.No Hong Kong profits tax was provided for the six months ended 30 June 2022 as the Group had no estimated assessable profits arising in Hong Kong.8.PROFIT/(LOSS)FOR THE PERIODSix months ended 30 June截至六月三十日止六個月20232022二零二三年二零二二年HK$000HK$000千港元千港元(Un

162、audited)(Unaudited)（未經審核）（未經審核）The Groups profit/(loss)for the period is stated after charging the following:本集團期內溢利（虧損）已扣除以下項目：Sub-contracting fees分包費236,571129,394Material costs材料成本178,828105,151Depreciation折舊 plant and equipment 機械及設備478458 right-of-use assets 使用權資產2,4722,736Employee benefit expe

163、nses(including Directors emoluments)僱員福利開支（包括董事酬金）58,59953,723Interest expenses on borrowings借款利息開支15,2635,725Interest elements of lease liabilities租賃負債的利息部分18083 26Superland Group Holdings Limited 德合集團控股有限公司For the six months ended 30 June 2023截至二零二三年六月三十日止六個月Notes to the Interim Condensed Consolid

164、ated Financial Information中期簡明綜合財務資料附註9.每股盈利（虧損）(a)每股基本盈利（虧損）每股基本盈利（虧損）乃按本公司擁有人應佔溢利（虧損）除以各期間已發行普通股之加權平均數計算。(b)每股攤薄盈利（虧損）截至二零二三年六月三十日止六個月的每股攤薄盈利（虧損）相等於每股基本盈利（虧損），因為期內並無已發行的潛在攤薄普通股（截至二零二二年六月三十日止六個月：相同）。10.股息董事不建議派付截至二零二三年六月三十日止六個月的中期股息（截至二零二二年六月三十日止六個月：無）。11.機械及設備截至二零二三年六月三十日止六個月，本集團添置機械及設備約532,000港元（

165、截至二零二二年六月三十日止六個月：無）。12.使用權資產截至二零二三年六月三十日止六個月，本集團添置使用權資產約12,236,000港元（截至二零二二年六月三十日止六個月：無）。9.EARNINGS/(LOSS)PER SHARE(a)Basic earnings/(loss)per shareBasic earnings/(loss)per share is calculated by dividing the profit/(loss)attributable to owners of the Company by the weighted average number of ordina

166、ry shares issued during the respective periods.Six months ended 30 June截至六月三十日止六個月20232022二零二三年二零二二年(Unaudited)(Unaudited)（未經審核）（未經審核）Profit/(loss)attributable to owners of the Company(HK$)本公司擁有人應佔溢利（虧損）（港元）7,528,000(9,246,000)Weighted average number of ordinary shares in issue已發行普通股加權平均數800,000,000

167、800,000,000Basic and diluted earnings/(loss)per share(HK cents)每股基本及攤薄盈利（虧損）（港仙）0.94(1.16)(b)Diluted earnings/(loss)per shareDiluted earnings/(loss)per share is the same as the basic earnings/(loss)per share as there was no potentially dilutive ordinary share outstanding for the six months ended 30

168、June 2023(six months ended 30 June 2022:same).10.DIVIDENDSThe Directors do not recommend the payment of an interim dividend for the six months ended 30 June 2023(six months ended 30 June 2022:Nil).11.PLANT AND EQUIPMENTFor the six months ended 30 June 2023,the Group had additions to plant and equipm

169、ent of approximately HK$532,000(six months ended 30 June 2022:Nil).12.RIGHT-OF-USE ASSETSFor the six months ended 30 June 2023,the Group had additions to right-of-use assets of approximately HK$12,236,000(six months ended 30 June 2022:Nil).27INTERIM REPORT 2023 2023年中期報告For the six months ended 30 J

170、une 2023截至二零二三年六月三十日止六個月Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註13.INVESTMENTS IN INSURANCE CONTRACTSAs atAs at30 June31 December20232022於二零二三年六月三十日於二零二二年十二月三十一日HK$000HK$000千港元千港元(Unaudited)(Audited)（未經審核）（經審核）At the beginning of period/year於期年初35,42918,180Additi

171、ons for the period/year期年內增加15,16919,693Charged to the consolidated statement of comprehensive income:扣除自綜合全面收益表：Losses on changes in surrender values 退保價值變動虧損(1,331)(2,444)At the end of period/year於期年末49,26735,429 Investments in insurance contracts represented key management life insurance policies

172、(the“Insurance Policies”).The Group is the beneficiary of the Insurance Policies.The Insurance Policies were pledged to the bank as securities for certain facilities granted to the Group.Changes in value of the investments in insurance contracts are recorded in“other gains/(losses),net”in the interi

173、m condensed consolidated statement of comprehensive income.13.保險合約投資保險合約投資指主要管理層人壽保單（保單）。本集團為保單的受益人。保單已抵押予銀行作為若干授予本集團的融資的抵押品。保險合約投資的價值變動於中期簡明綜合全面收益表內 其他收益（虧損）淨額入賬。28Superland Group Holdings Limited 德合集團控股有限公司For the six months ended 30 June 2023截至二零二三年六月三十日止六個月Notes to the Interim Condensed Consolid

174、ated Financial Information中期簡明綜合財務資料附註14.貿易應收款項貿易應收款項按發票日期的賬齡分析（減值虧損前）如下：15.股本14.TRADE RECEIVABLESThe ageing analysis of the trade receivables,based on invoice date,and before impairment losses,is as follows:As atAs at30 June31 December20232022於二零二三年六月三十日於二零二二年十二月三十一日HK$000HK$000千港元千港元(Unaudited)(Au

175、dited)（未經審核）（經審核）030 days0至30日61,037122,3513160 days31至60日30,66258,7736190 days61至90日20,1674,624Over 90 days90日以上531,885 111,919187,633 15.SHARE CAPITALNumber ofordinarysharesAmount普通股數目金額HK$000千港元Authorised:法定：As at 1 January 2022,31 December 2022,1 January 2023 and 30 June 2023於二零二二年一月一日、二零二二年十二月三

176、十一日、二零二三年一月一日及 二零二三年六月三十日2,000,000,00020,000 Issued and fully paid:已發行及已繳足：As at 1 January 2022,31 December 2022,1 January 2023 and 30 June 2023於二零二二年一月一日、二零二二年十二月三十一日、二零二三年一月一日及 二零二三年六月三十日800,000,0008,000 29INTERIM REPORT 2023 2023年中期報告For the six months ended 30 June 2023截至二零二三年六月三十日止六個月Notes to t

177、he Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註16.TRADE PAYABLESThe ageing analysis of the trade payables by invoice date is as follows:As atAs at30 June31 December20232022於二零二三年六月三十日於二零二二年十二月三十一日HK$000HK$000千港元千港元(Unaudited)(Audited)（未經審核）（經審核）030 days0至30日35,94231,2583160 days3

178、1至60日3,5027,7026190 days61至90日2,9603,870Over 90 days90日以上1,5439,876 43,94752,706 17.CONTINGENCIESAt the end of the reporting period,the Groups contingent liabilities were as follow:As atAs at30 June31 December20232022於二零二三年六月三十日於二零二二年十二月三十一日HK$000HK$000千港元千港元(Unaudited)(Audited)（未經審核）（經審核）Surety bon

179、ds(Note)履約保證（附註）87,34690,222 Note:As at 30 June 2023,the Group provided corporate guarantee to surety bonds in respect of 11(31 December 2022:11)fitting-out contracts of the Group in its ordinary course of business.The surety bonds are expected to be released in accordance with the terms of the resp

180、ective fitting-out contracts.16.貿易應付款項貿易應付款項按發票日期的賬齡分析如下：17.或然事項於報告期末，本集團的或然負債如下：附註：於二零二三年六月三十日，就本集團於其一般業務過程中的11份（二零二二年十二月三十一日：11份）裝修合約的履約保證，本集團提供公司擔保。履約保證預期將按照相關裝修合約的條款解除。30Superland Group Holdings Limited 德合集團控股有限公司For the six months ended 30 June 2023截至二零二三年六月三十日止六個月Notes to the Interim Condensed

181、 Consolidated Financial Information中期簡明綜合財務資料附註18.關聯方交易倘一方有能力直接或間接控制另一方、共同控制一方或對另一方於作出財務及經營決策時施加重大影響，則雙方被視為關聯方。倘各方受共同控制，亦被視為關聯方。以下為本集團與其關聯方於截至二零二三年六月三十日止六個月在日常業務過程中進行的重大交易，以及於二零二三年六月三十日關聯方交易產生的結餘概要。(a)本集團於回顧期間與關聯方的重大交易如下。附註：該等交易乃按雙方共同協定的價格及條款於正常業務過程中進行。(b)與關聯方的結餘於二零二三年六月三十日，就來自一名（二零二二年十二月三十一日：一名）董事及

182、一間關聯公司（二零二二年十二月三十一日：一間）的租賃物業而言，本集團於二零二三年六月三十日已支付的相應租賃按金為200,000港元（二零二二年十二月三十一日：200,000港元）。18.RELATED PARTY TRANSACTIONSParties are considered to be related if one party has the ability,directly or indirectly,to control the other party,has joint control over the party or exercise significant influenc

183、e over the other party in making financial and operation decisions.Parties are also considered to be related if they are subject to common control.The following is a summary of the significant transactions carried out between the Group and its related parties in the ordinary course of business for t

184、he six months ended 30 June 2023,and balances arising from related party transactions as at 30 June 2023.(a)The Group had the following significant transactions with related parties for the period under review.Six months ended 30 June截至六月三十日止六個月20232022二零二三年二零二二年HK$000HK$000千港元千港元(Unaudited)(Unaudit

185、ed)（未經審核）（未經審核）Rental expenses paid to Directors向董事支付的租賃開支300300Rental expenses paid to a related company向關聯公司支付的租賃開支300300Note:These transactions were conducted in the normal course of business at prices and terms mutually agreed among the parties.(b)Balances with related partiesAs at 30 June 2023,

186、in relation to the leased properties from one Director(31 December 2022:1)and one related company(31 December 2022:1),the corresponding rental deposits paid by the Group as at 30 June 2023 were HK$200,000(31 December 2022:HK$200,000).31INTERIM REPORT 2023 2023年中期報告For the six months ended 30 June 20

187、23截至二零二三年六月三十日止六個月Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註18.關聯方交易（續）(b)與關聯方的結餘（續）於二零二三年六月三十日，就來自一名（二零二二年十二月三十一日：一名）董事及一間關聯公司（二零二二年十二月三十一日：一間）的租賃物業而言，於二零二三年六月三十日應付該名（二零二二年十二月三十一日：一名）董事及該關聯公司（二零二二年十二月三十一日：一間）的相應總租賃負債約831,000港 元（二 零 二 二 年 十 二 月三十一日：無）。於二零二三年六月三十日，就

188、來自一名（二零二二年十二月三十一日：一名）董事及一間關聯公司（二零二二年十二月三十一日：一間）的租賃物業而言，於二零二三年六月三十日向該名（二零二二年十二月三十一日：一名）董事及該關聯公司（二零二二年十二月三十一日：一間）收購的使用權資產相應總餘額約822,000港元（二零二二年十二月三十一日：無）。(c)銀行融資擔保除本報告其他部分所披露外，本集團的銀行融資及辦公室租賃協議由以下關聯方公司所提供的物業、公司及個人擔保作抵押：18.RELATED PARTY TRANSACTIONS(continued)(b)Balances with related parties(continued)As

189、 at 30 June 2023,in relation to the leased properties from one Director(31 December 2022:1)and one related company(31 December 2022:1),the total corresponding lease liabilities payable to that Director(31 December 2022:1)and that related company(31 December 2022:1)as at 30 June 2023 were approximate

190、ly HK$831,000(31 December 2022:Nil).As at 30 June 2023,in relation to the leased properties from one Director(31 December 2022:1)and one related company(31 December 2022:1),the total corresponding remaining balances of right-of-use assets acquired from that Director(31 December 2022:1)and that relat

191、ed company(31 December 2022:1)as at 30 June 2023 were approximately HK$822,000(31 December 2022:Nil).(c)Banking facilities/GuaranteesSave as disclosed elsewhere in this report,the Groups banking facilities and office rental agreement were secured by properties,corporate and personal guarantees given

192、 by related parties/companies as below:Name of related parties/companiesRelationship with the Group關聯方公司姓名名稱與本集團的關係Mr.NgDirector and the ultimate controlling party吳先生董事及最終控股方Ms.ZhaoDirector and spouse of the ultimate controlling party趙女士董事及最終控制方的配偶Success Land Global Group LimitedCommon controlled b

193、y Mr.Ng天方置業有限公司由吳先生共同控制Fullmax Resources LimitedCommon controlled by Mr.Ng偉京有限公司由吳先生共同控制Nice Dragon International LimitedCommon controlled by Mr.Ng潤龍國際有限公司由吳先生共同控制One Studio LimitedCommon controlled by Mr.Ng龐比度有限公司由吳先生共同控制Sky Range LimitedCommon controlled by Mr.NgSky Range Limited由吳先生共同控制32Superlan

194、d Group Holdings Limited 德合集團控股有限公司For the six months ended 30 June 2023截至二零二三年六月三十日止六個月Notes to the Interim Condensed Consolidated Financial Information中期簡明綜合財務資料附註18.關聯方交易（續）(d)主要管理人員報酬董事認為主要管理人員為董事會成員，負責計劃、指導及控制本集團的活動。本集團主要管理人員的酬金，包括回顧期間的董事酬金之詳情如下：19.批準中期簡明綜合財務資料中期簡明綜合財務資料已於二零二三年八月二十九日獲董事會批準及授權刊發

195、。18.RELATED PARTY TRANSACTIONS(continued)(d)Key management compensationThe Directors consider the key management personnel to be the members of the Board who have responsibilities for planning,directing and controlling the activities of the Group.The details of remuneration of the key management per

196、sonal of the Group,including emoluments of the Directors during the period under review,were as follows:Six months ended 30 June截至六月三十日止六個月20232022二零二三年二零二二年HK$000HK$000千港元千港元(Unaudited)(Unaudited)（未經審核）（未經審核）Directors emoluments董事酬金Fees,salaries and bonus袍金、薪金及獎金2,9794,109Other benefits:其他福利：Deprec

197、iation on plant and equipment 機械及設備折舊783 Depreciation on right-of-use assets 使用權資產折舊583559Retirement benefit scheme contributions退休福利計劃供款1827 3,5805,478 Remuneration of the key management personnel主要管理人員薪酬Salaries and other benefits薪金及其他福利1,324957Retirement benefit scheme contributions退休福利計劃供款1518 1,339975 4,9196,453 19.APPROVAL OF THE INTERIM CONDENSED CONSOLIDATED FINANCIAL INFORMATIONThe interim condensed consolidated financial information was approved and authorised for issue by the Board on 29 August 2023.