德合集團：2024年年報.pdf

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1、Page頁次Corporate Information2公司資料Chairmans Statement5主席報告Management Discussion and Analysis6管理層討論及分析Corporate Governance Report13企業管治報告Environmental,Social and Governance Report34環境、社會及管治報告Profile of Directors and Senior Management87董事及高級管理層履歷Report of the Directors91董事會報告Independent Auditors Report1

2、03獨立核數師報告Consolidated Statement of Comprehensive Income110綜合全面收益表Consolidated Statement of Financial Position111綜合財務狀況表Consolidated Statement of Changes in Equity113綜合權益變動表Consolidated Statement of Cash Flows114綜合現金流量表Notes to the Consolidated Financial Statements115綜合財務報表附註Financial Summary192財務概要C

3、ontents 目錄Note:This annual report is in English and Chinese.In case of any inconsistency,the English version shall prevail.附註：本年報以中英文呈示。如有任何差異，概以英文版本為準。Corporate Information公司資料02Superland Group Holdings Limited 德合集團控股有限公司DIRECTORSExecutive DirectorsMr.Ng Chi Chiu(Chairman and Chief Executive Office

4、r)Ms.Zhao Haiyan ChloeIndependent Non-executive DirectorsMr.Yip Kit ChauMr.Law Hung Wai,CPA (Appointment with effect from 17 January 2024)Dr.Ho Ka Yan(Appointment with effect from 1 December 2024)Prof.Chau Kwong Wing (Resignation with effect from 17 January 2024)Mr.Ip Sze Ching(Resignation with effe

5、ct from 1 December 2024)AUDIT COMMITTEEMr.Yip Kit Chau(Chairman)Mr.Law Hung Wai,CPA (Appointment with effect from 17 January 2024)Dr.Ho Ka Yan(Appointment with effect from 1 December 2024)Mr.Ip Sze Ching(Resignation with effect from 1 December 2024)Prof.Chau Kwong Wing (Resignation with effect from

6、17 January 2024)NOMINATION COMMITTEEMr.Ng Chi Chiu(Chairman)Mr.Yip Kit ChauMr.Law Hung Wai,CPA (Appointment with effect from 17 January 2024)Prof.Chau Kwong Wing (Resignation with effect from 17 January 2024)REMUNERATION COMMITTEEMr.Law Hung Wai,CPA(Chairman)(Appointment with effect from 17 January

7、2024)Prof.Chau Kwong Wing(Chairman)(Resignation with effect from 17 January 2024)Mr.Yip Kit ChauDr.Ho Ka Yan(Appointment with effect from 1 December 2024)Mr.Ip Sze Ching(Resignation with effect from 1 December 2024)董事執行董事吳志超先生（主席兼行政總裁）趙海燕女士獨立非執行董事葉杰洲先生羅洪偉先生，CPA（委任自二零二四年一月十七日起生效）何嘉恩博士（委任自二零二四年十二月一日起生

8、效）鄒廣榮教授（辭任自二零二四年一月十七日起生效）葉士楨先生（辭任自二零二四年十二月一日起生效）審核委員會葉杰洲先生（主席）羅洪偉先生，CPA（委任自二零二四年一月十七日起生效）何嘉恩博士（委任自二零二四年十二月一日起生效）葉士楨先生（辭任自二零二四年十二月一日起生效）鄒廣榮教授（辭任自二零二四年一月十七日起生效）提名委員會吳志超先生（主席）葉杰洲先生羅洪偉先生，CPA（委任自二零二四年一月十七日起生效）鄒廣榮教授（辭任自二零二四年一月十七日起生效）薪酬委員會羅洪偉先生，CPA（主席）（委任自二零二四年一月十七日起生效）鄒廣榮教授（主席）（辭任自二零二四年一月十七日起生效）葉杰洲先生何嘉恩博士

9、（委任自二零二四年十二月一日起生效）葉士楨先生（辭任自二零二四年十二月一日起生效）Corporate Information公司資料03ANNUAL REPORT 2024 2024年年報COMPANY SECRETARYMr.Shum Hoi LuenAUTHORISED REPRESENTATIVESMr.Ng Chi ChiuMr.Shum Hoi LuenAUDITORPricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity AuditorHONG KONG LEGAL ADV

10、ISERLi&PartnersREGISTERED OFFICE IN THE CAYMAN ISLANDSCricket SquareHutchins DriveP.O.Box 2681Grand Cayman,KY1-1111Cayman IslandsHEADQUARTER AND PRINCIPAL PLACE OF BUSINESS IN HONG KONG18/F,Chevalier Commercial Centre,8 Wang Hoi Road,Kowloon Bay,Hong Kong(With effect from 9 December 2024)PRINCIPAL S

11、HARE REGISTRAR AND TRANSFER OFFICEConyers Trust Company(Cayman)LimitedCricket SquareHutchins DriveP.O.Box 2681Grand Cayman,KY1-1111Cayman Islands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開曼群島註冊辦事處Cricket SquareHutchins DriveP.O.Box 2681Grand Cayman,KY1-1111Cayman Islands香港總部及主

12、要營業地點香港九龍灣宏開道8號其士商業中心18樓（自二零二四年十二月九日起生效）主要股份過戶登記處Conyers Trust Company(Cayman)LimitedCricket SquareHutchins DriveP.O.Box 2681Grand Cayman,KY1-1111Cayman IslandsCorporate Information公司資料04Superland Group Holdings Limited 德合集團控股有限公司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銀行有限公司股份代

13、號0368公司網站www.superland- HONG 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.superlan

14、d- Chairmans Statement主席報告05ANNUAL REPORT 2024 2024年年報On behalf of the board(the“Board”)of directors(the“Directors”)of Superland Group Holdings Limited(the“Company”),I am pleased to present to the shareholders of the Company(the“Shareholders”)the 2024 annual report of the Company and its subsidiarie

15、s(collectively the“Group”)for the year ended 31 December 2024.RESULTSThe revenue of the Group for the years ended 31 December 2024 and 2023 were approximately HK$902,316,000 and approximately HK$1,008,101,000,respectively,representing a decrease of approximately 10.5%.The net profit of the Group for

16、 the years ended 31 December 2024 and 2023 were approximately HK$18,884,000 and approximately HK$22,168,000 respectively,representing a decrease of approximately 14.8%.Details of the Groups results and prospects will be discussed under the section headed“Management Discussion and Analysis”in this 20

17、24 annual report of the Group.DIVIDENDSFor the year ended 31 December 2024,the Board has resolved to recommend the payment of a final dividend of HK1.67 cents(year ended 31 December 2023:Nil)per ordinary share(totaling to HK$13,360,000)to the Shareholders,which will be subject to approval by the Sha

18、reholders at the forthcoming annual general meeting(the“2024 AGM”)of the Company for the year ended 31 December 2024.BUSINESS DIVERSIFICATION“Oodles Transformer”,“Cubicles and Smart Washroom Solution”,“Luminous Shelves”and“Smart Emergency System”were launched in the market.The Groups technology and

19、technical solutions,“Oodles Smart”was also officially launched in March 2024 and has successfully expanded its geographical footprint to Japan and Singapore recently.Potential product development from the realisation and commercialisation of the Groups technologies and technical solutions will furth

20、er add value to the Group.The Group will also endeavor to refine its products and services and diversify its business in a steady manner in the future so as to capitalise its growth opportunities,increase its profitability and resilience of its business and reduce the volatility of its business in t

21、he face of market fluctuations.APPRECIATIONOn behalf of the Board,I would like to take this opportunity to extend my sincere appreciation to our Shareholders,customers,suppliers,sub-contractors,bankers and professional parties for their continuous support,as well as our management team and staff for

22、 their hard work and contributions during the year.Ng Chi ChiuChairmanHong Kong,27 March 2025本人謹代表德合集團控股有限公司（本公司）董事（董事）會（董事會）向本公司股東（股東）欣然呈報本公司及其附屬公司（統稱 本集團）截至二零二四年十二月三十一日止年度之二零二四年年報。業績截至二零二四年及二零二三年十二月三十一日止年度本集團的收益分別約為902,316,000港元及約為1,008,101,000港元，減少約10.5%。截至二零二四年及二零二三年十二月三十一日止年度，本集團的純利分別約為18,884,0

23、00港元及約為22,168,000港元，減少約14.8%。有關本集團業績及未來展望的詳情將於本集團二零二四年年報之 管理層討論及分析 一節中論述。股息截至二零二四年十二月三十一日止年度，董事會已議決建議向股東派付每股普通股末期股息1.67港仙（截至二零二三年十二月三十一日止年度：無）（合共13,360,000港元），須待股東於即將舉行的本公司截至二零二四年十二月三十一日止年度之股東週年大會（二零二四年股東週年大會）上批準。業務多元化變形傢俬、智能洗手間解決方案、發光層板 及 智能求助系統 已於市場上推出。本集團科技及技術解決方案，Oodles Smart 亦已於二零二四年三月正式推出，其地理足

24、跡最近已成功擴展至日本及新加坡。本集團的科技及技術解決方案的實現及商業化所帶來的潛在產品開發將令本集團進一步增值。本集團亦將努力完善其產品及服務，以穩健的方式使本集團的業務於未來更趨多元化，從而把握其增長機遇，提升其盈利能力及營商韌力，並在市場表現反覆時減少其業務波動。致謝本人謹代表董事會藉此機會衷心感謝本年內我們的股東、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。主席吳志超香港，二零二五年三月二十七日Management Discussion and Analysis管理層討論及分析06Superland Group Holdings Limited

25、德合集團控股有限公司FINANCIAL REVIEWRevenueThe revenue of the Group for the years ended 31 December 2024 and 2023 were approximately HK$902,316,000 and approximately HK$1,008,101,000,respectively,representing a decrease of approximately 10.5%.The decrease in the revenue was mainly due to the deceleration of t

26、he progress of some projects carried out by the Group as requested by the customers for the year ended 31 December 2024.Gross profit and gross profit marginThe gross profit of the Group for the years ended 31 December 2024 and 2023 were approximately HK$120,939,000 and approximately HK$129,565,000,r

27、espectively,and remained fairly stable;while the gross profit margin of the Group for the years ended 31 December 2024 and 2023 were approximately 13.4%and approximately 12.9%,respectively,and remained fairly stable.Administrative expensesThe administrative expenses of the Group for the years ended

28、31 December 2024 and 2023 were approximately HK$63,295,000 and approximately HK$71,023,000,respectively,representing a decrease of 10.9%.The decrease in the administrative expenses was mainly due to the effective cost control for the year ended 31 December 2024.Finance costsThe finance costs of the

29、Group for the years ended 31 December 2024 and 2023 were approximately HK$35,375,000 and approximately HK$31,417,000,respectively,representing an increase of approximately 12.6%.The increase in finance costs was primarily due to the increase in overall usage of the bank borrowings and other banking

30、facilities.財務回顧收益截至二零二四年及二零二三年十二月三十一日止年度，本集團的收益分別約為902,316,000港元及約為1,008,101,000港元，減少約10.5%。收益減少乃主要由於於截至二零二四年十二月三十一日止年度因應客戶的要求，本集團執行的部分工程項目的進度放緩所致。毛利及毛利率截至二零二四年及二零二三年十二月三十一日止年度，本集團的毛利分別約為120,939,000港元及約為129,565,000港元，維持相對穩定；而截至二零二四年及二零二三年十二月三十一日止年度，本集團的毛利率分別約為13.4%及約為12.9%，維持相對穩定。行政開支截至二零二四年及二零二三年十二

31、月三十一日止年度，本集團的行政費用分別約為63,295,000港元及約為71,023,000港元，減少約10.9%。行政開支減少乃主要由於截至二零二四年十二月三十一日止年度的有效成本控制所致。財務成本截至二零二四年及二零二三年十二月三十一日止年度，本集團的財務成本分別約為35,375,000港元及約為31,417,000港元，增加約12.6%。財務成本增加主要由於銀行借款及其他銀行融資整體使用增加所致。Management Discussion and Analysis管理層討論及分析07ANNUAL REPORT 2024 2024年年報Profit and total comprehens

32、ive income for the year attributable to owners of the CompanyAs a result of the abovementioned,the profit and total comprehensive income attributable to owners of the Company for the years ended 31 December 2024 and 2023 were approximately HK$18,884,000 and approximately HK$22,168,000,respectively,r

33、epresenting a decrease of approximately 14.8%.BUSINESS REVIEW AND PROSPECTSBusinessesThe Group is an established contractor based in Hong Kong Special Administrative Region(“Hong Kong”or“HKSAR”)of the Peoples Republic of China with over 21 years of operating history providing fitting-out services an

34、d repair and maintenance services with the qualifications as a registered electrical contractor,registered subcontractor and registered minor works contractor in Hong Kong.For the year ended 31 December 2024,the Group was principally engaged in the provision of fitting-out services and repair and ma

35、intenance services to residential and commercial properties in Hong Kong.As at 31 December 2024,the Group had a total of 60(31 December 2023:51)fitting-out projects on hand,which included fitting-out projects that have commenced but not yet completed and fitting-out projects that have been awarded t

36、o the Group but not yet commenced,with an aggregate total contract sum of approximately HK$5,371 million(31 December 2023:approximately HK$4,129 million).Among these projects on hand,37 projects were with total contract sum of approximately HK$50 million or above.As at 31 December 2024,the aggregate

37、 total contract sum of these 37 projects amounted to approximately HK$4,429 million(31 December 2023:30 projects:approximately HK$3,663 million).本公司擁有人應佔年內溢利及全面收益總額基於上文所述，截至二零二四年及二零二三年十二月三十一日止年度，本公司擁有人應佔年內溢利及全面收益總額分別約為18,884,000港元及約為22,168,000港元，減少約14.8%。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

38、建商，擁有逾21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。截至二零二四年十二月三十一日止年度，本集團主要從事於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。於二零二四年十二月三十一日，本集團手頭合共有60個（二零二三年十二月三十一日：51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，合約總額合共約為5,371百萬港元（二零二三年十二月三十一日：約4,129百萬港元）。在該等手頭項目中，37個項目的合約總額達約50百萬港元或以上。於二零二四年十二月三十一日，該37個項目的合約總額合共約為4,

39、429百萬港元（二零二三年十二月三十一日：30個項目：約為3,663百萬港元）。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展望在後疫情時代，由於經濟復甦及增長持續受阻，二零二四年香港經濟呈緩步增長。香港物業市場仍面臨挑戰，並將因利率、經濟狀況及供需週期等周期性因素而持續受壓。因此，本集團預計二零二五年對贏得香港現有裝修行業之新投標而言將會是一個充滿挑戰的年份。然而，在二零二四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。相信對裝修之剛性需

40、求以及預期商業樓宇及商場翻新工程需求的增長將會持續推動香港的裝修行業。因此，本集團預期香港裝修行業將長遠保持穩定及健康發展。本集團將在適當的情況下投入必要資源以發展其核心業務並開拓任何潛在商機。為應對香港物業市場所帶來的風險及不明朗因素，本集團將積極識別當前的挑戰，並適時以提高策略靈活性、有效成本控制及成本優化去應對其挑戰。此外，受惠於本集團於科技及技術解決方案有目共睹的實力，本集團一直利用其生成式人工智能和大數據的力量，成功地由傳統業務步向數碼化，使本集團能夠提高生產力、提升效率、促進客戶服務並改善客戶體驗。展望未來，董事會對本集團核心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

41、慎的態度，同時對潛在風險保持警惕，以確保二零二五年企業可持續發展。本集團將會繼續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實現及商業化所帶來的潛在產品開發；開拓任何潛在商機和尋求業務多元化的機遇；並於有需要的情況下不時調整其業務策略。ProspectsIn the post-pandemic era,a moderate growth in Hong Kongs economy was noted in 2024 as a result of persistent headwind hindering its economic recover

42、y and growth.The Hong Kong property market woes persist and will remain under pressure due to cyclical factors such as interest rates,economic conditions,and supply-demand cycles.As such,the Group anticipates that 2025 will be a challenging year for winning new tenders in the existing fitting-out in

43、dustry in Hong Kong.However,as supported by the 2024 Policy Address of Hong Kong,the Government of HKSAR will develop land resources in a persistent manner to satisfy the housing demand.It is believed that solid demand for decoration and anticipated increase in demand for renovation works for commer

44、cial buildings and shopping malls will boost the fitting-out industry in Hong Kong continuously.Therefore,the Group expects that the fitting-out industry in Hong Kong will remain stable and healthy in the long term.The Group will devote necessary resources to develop its core business and explore an

45、y potential business opportunities if appropriate.With a view to manage the risks and uncertainties associated with the Hong Kong property market,the Group will actively identify and address the prevailing challenges by increasing strategic flexibility,effective cost control and cost optimization,on

46、 a timely basis.In addition,benefiting from the Groups proven capabilities in technology and technical solutions,the Group has been leveraging its power of GenAI technology and big data to digitalise its traditional business successfully,allowing the Group to drive productivity,enhance efficiency,fa

47、cilitate customer services and improve customers experience.Looking ahead,the Board remains prudent and optimistic about the prospects of the Groups core business in the long term.The Group will continue to adopt a very cautious approach while staying vigilant to potential risks to ensure corporate

48、sustainability in 2025.The Group will continue to monitor its working capital management closely.The Group will also attentively and carefully monitor the latest development in its core business and potential product development from the realisation and commercialisation of its technologies and tech

49、nical solutions;explore any potential business opportunities and pursue opportunities for business diversification;and adjust its business strategies from time to time if required.Management Discussion and Analysis管理層討論及分析09ANNUAL REPORT 2024 2024年年報DEBTS AND CHARGE ON ASSETSAs at 31 December 2024,t

50、otal debts of the Group,including bank borrowings and lease liabilities,was approximately HK$498,380,000(31 December 2023:approximately HK$444,341,000).As at 31 December 2024,the Groups banking facilities were secured/guaranteed by:(i)Personal guarantee provided by a Director,Mr.Ng Chi Chiu(“Mr.Ng”)

51、;(ii)Corporate guarantee provided by the Company;(iii)Properties held by two Directors,Mr.Ng and Ms.Zhao Haiyan Chloe,and related companies;(iv)Investments in insurance contracts of approximately HK$59,389,000(31 December 2023:approximately HK$49,812,000);and(v)Pledged time deposits of approximately

52、 HK$7,187,000(31 December 2023:approximately HK$3,127,000).In addition,as at 31 December 2024,the Group provided corporate guarantee to surety bonds.The bank borrowings of the Group bear interest at floating rates that are market dependent.The Group currently does not have any interest rate hedging

53、policy while the Group pays vigilant attention to and monitors interest rate risk continuously and cautiously.債務及資產押記於二零二四年十二月三十一日，本集團的總債務（包括銀行借款及租賃負債）約為498,380,000港元（二零二三年十二月三十一日：約為444,341,000港元）。於二零二四年十二月三十一日，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)本公司所提供的公司擔保；(iii)兩名董事（吳先生及趙海燕女士）及關聯公司所持有

54、的物業；(iv)保險合約投資約為59,389,000港元（二零二三年十二月三十一日：約為49,812,000港元）；及(v)已抵押定期存款約為7,187,000港元（二零二三年十二月三十一日：約為3,127,000港元）。此外，於二零二四年十二月三十一日，本集團就履約保證提供公司擔保。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。Management Discussion and Analysis管理層討論及分析10Superland Group Holdings Limited 德合集團控股有限公司流動資金、財務資源及

55、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。於二零二四年十二月三十一日，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和銀行借款以及其他外部權益及債務融資撥付其營運資金及其他流動資金需求。於二零二四年十二月三十一日，本集團的已抵押定期存款約為7,187,000港元（二零二三年十二月三十一日：約為3,127,000港元）。

56、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。於二零二四年十二月三十一日，本集團的資產負債比率約為66.3%（二零二三年十二月三十一日：約為66.5%）。於二零二四年十二月三十一日，本集團的流動比率約為1.1（二零二三年十二月三十一日：約為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，故截至二零二四年十

57、二月三十一日止年度，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。LIQUIDITY,FINANCIAL RESOURCES AND CAPITAL STRUCTUREOn 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 the capital

58、 structure of the Group since then.As at 31 December 2024,the Companys issued capital was HK$8,000,000 and the number 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

59、.The Group expects to fund its working capital and other liquidity requirements with a combination of various sources,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 31 Decem

60、ber 2024,the Group had pledged time deposits of approximately HK$7,187,000(31 December 2023:approximately HK$3,127,000).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

61、as total borrowings and lease liabilities less cash and cash equivalents and pledged time deposits.Total capital is calculated as“total equity”as shown in the consolidated statement of financial position,plus net debt.As at 31 December 2024,the gearing ratio of the Group was approximately 66.3%(31 D

62、ecember 2023:approximately 66.5%).As at 31 December 2024,the current ratio of the Group was approximately 1.1(31 December 2023: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 cur

63、rency of the Group,and hence,the Group does not have any material foreign exchange risk exposure.With the insignificant portion of monetary transactions,assets and liabilities of the Group being denominated in foreign currencies,for the year ended 31 December 2024,the Group did not employ any financ

64、ial instruments for hedging purpose.The Group monitors its foreign currency exposure closely and will consider adopting hedging policy should the need arise.Management Discussion and Analysis管理層討論及分析11ANNUAL REPORT 2024 2024年年報僱員及薪酬政策於二零二四年十二月三十一日，本集團合共聘有233名（二零二三年十二月三十一日：238名）僱員。本集團向僱員提供的薪酬待遇包括薪金、酌

65、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制性公積金（強積金）定額供款。本集團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。本集團為其香港僱員參與強積金計劃（強積金計劃）。本集團於香港參與的強積金計劃已根據強制性公積金計劃條例（香港法例第485章）註冊並符合強制性公積金計劃條例的規定。強積金計劃的資產存放在獨立的受託人管理基金。本集團及其僱員均須根據強積金計劃按僱員每月相關收入的5%供款，上限為每月1,500港元。強積金計劃供款已即時歸屬。自本集團截至二零二四年十二月三十一日止年度

66、的綜合全面收益表中扣除的強積金計劃供款約為3,406,000港元（二零二三年：約為5,831,000港元）。本集團並無代其有關供款全數歸屬前退出強積金計劃的僱員沒收供款，亦無被沒收供款可由本集團用作降低截至二零二四年及二零二三年十二月三十一日止兩個年度的現有供款水平。於二零二四年十二月三十一日及二零二三年十二月三十一日，概無可用作降低未來年度供款水平的被沒收供款。於截至二零二四年十二月三十一日止年度，僱員福利開支（包括董事酬金）約為100,595,000港元（二零二三年：約為119,216,000港元）。EMPLOYEE AND REMUNERATION POLICYAs at 31 Dece

67、mber 2024,the Group employed a total of 233(31 December 2023:238)employees.The remuneration package the Group offered to its employees includes salary,discretionary year-end bonus and other cash subsidies.The Group provides a defined contribution to the Mandatory Provident Fund(the“MPF”)as required

68、under the Mandatory Provident Fund Schemes Ordinance(Chapter 485 of the Laws of Hong Kong)for all eligible employees.The 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

69、to determine any salary adjustments,bonuses and promotions.The Group participates in an MPF scheme(the“MPF Scheme”)for its employees in Hong Kong.The MPF Scheme participated by the Group in Hong Kong is registered under and complies with the Mandatory Provident Fund Schemes Ordinance(Chapter 485 of

70、the laws of Hong Kong).The assets of the MPF Scheme are held in separate trustee-administered funds.The Group and its employees are each required to make contributions pursuant to the MPF Scheme at 5%of the employees monthly relevant income and capped at HK$1,500 per month.Contributions to the MPF S

71、cheme are vested immediately.Contributions to the MPF Scheme charged to the Groups consolidated statement of comprehensive income during the year ended 31 December 2024 were approximately HK$3,406,000(2023:approximately HK$5,831,000).There was no contribution forfeited by the Group on behalf of its

72、employees who left the MPF Scheme prior to vesting fully in such contribution,which may be used by the Group to reduce the existing level of contributions during the two years ended 31 December 2024 and 2023.As at 31 December 2024 and 31 December 2023,there was no forfeited contribution available to

73、 reduce the level of contributions in future years.For the year ended 31 December 2024,the employee benefit expenses(including Directors emoluments)amounted to approximately HK$100,595,000(2023:approximately HK$119,216,000).Management Discussion and Analysis管理層討論及分析12Superland Group Holdings Limited

74、 德合集團控股有限公司重大投資、重大收購或出售事項誠如本公司日期為二零二四年九月二日之公告所披露，於二零二四年九月二日，本公司間接全資附屬公司（承租人）與獨立第三方訂立租賃協議（租賃協議）以租賃物業（該物業），固定年期由二零二四年九月二日起至二零二九年八月三十一日止（包括首尾兩日）。該物業將由承租人用作其業務經營的香港辦公室。根據香港財務報告準則第16號 租賃，本集團確認訂立租賃協議為本集團綜合財務狀況表中的使用權資產，金額約為21百萬港元，乃參考根據租賃協議將作出的租金付款總額的現值計算。除本年報其他部分所披露外，截至二零二四年十二月三十一日止年度，本集團並無任何重大投資、重大收購或出售事項

75、。於二零二四年十二月三十一日及截至本年報日期，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二零二四年十二月三十一日止年度，本集團並無其他重大投資或資本資產的未來計劃。資本承擔於二零二四年十二月三十一日，本集團並無擁有任何重大資本承擔?；蛉回搨灸陥笃渌糠炙锻?，於二零二四年十二月三十一日，本集團並無任何重大或然負債。報告期後事項除本年報其他部分所披露外，於報告期後及截至本年報日期，概無發生其他重大事項。SIGNIFICANT INVESTMENTS,MATERIAL ACQUISITIONS OR DISPOSALSAs disclosed

76、in the Companys announcement dated 2 September 2024,on 2 September 2024,an indirect wholly-owned subsidiary of the Company(the“Lessee”),entered into a lease agreement(the“Lease Agreement”)with an independent third party,for the lease of the premises(the“Premises”)for a fixed term commenced on 2 Sept

77、ember 2024 and expiring on 31 August 2029(both days inclusive).The Premises would be used by the Lessee as its office premises in Hong Kong for its business operations.In accordance with Hong Kong Financial Reporting Standard 16“Leases”,the entering into the Lease Agreement was recognised by the Gro

78、up as a right-of-use asset in the consolidated statement of financial position of the Group for an amount of approximately HK$21 million,which was calculated with reference to the present value of the aggregated rental payments to be made under the Lease Agreement.Saved as disclosed elsewhere in thi

79、s annual report,for the year ended 31 December 2024,the Group did not have any 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 31 December 2024 and up to the date of t

80、his annual report.FUTURE PLANS FOR MATERIAL INVESTMENTS OR CAPITAL ASSETSThe Group did not have other future plans for material investments or capital assets for the year ended 31 December 2024.CAPITAL COMMITMENTSAs at 31 December 2024,the Group did not have any significant capital commitments.CONTI

81、NGENT LIABILITIESSave as disclosed elsewhere in this annual report,as at 31 December 2024,the Group did not have any significant contingent liabilities.EVENTS AFTER THE REPORTING PERIODSave as disclosed elsewhere in this annual report,there have been no other material events occurring after the repo

82、rting period and up to the date of this annual report.Corporate Governance Report企業管治報告13ANNUAL REPORT 2024 2024年年報CORPORATE GOVERNANCE PRACTICESTo create a long term value for the interests of the Shareholders is the Boards main objective.As such,the Board is highly committed to achieving a high st

83、andard of corporate governance and striving to maintain the management practices in a transparent and responsible way.The Board reviews and improves the Groups corporate governance practices and business ethics on an ongoing basis.For the year ended 31 December 2024 and up to the date of this annual

84、 report,the Company complied with the code provisions,where applicable,as set out in the Corporate Governance Code(the“CG Code”)contained in Appendix C1 to the Rules Governing the Listing of Securities(the“Listing Rules”)on the Stock Exchange except for the deviation mentioned in the section headed“

85、Chairman and Chief Executive”.DIRECTORS SECURITIES TRANSACTIONSThe Company has adopted the Model Code for Securities Transactions by Directors of Listed Issuers(the“Model Code”)as set out in Appendix C3 to the Listing Rules as its own code of conduct for dealing in securities of the Company by the D

86、irectors.All the Directors confirmed,following specific enquiry by the Company,their compliance with the required standard set out in the Model Code for the year ended 31 December 2024.THE BOARDResponsibilitiesThe Board is responsible for the Groups corporate policy formulation,business strategic pl

87、anning,business development,risk management,material acquisitions and disposals and capital transactions,and other significant operational and financial matters.Major corporate matters that are specifically delegated by the Board to the management,such as the preparation of annual and interim accoun

88、ts for the Boards final approval before its publication,execution of business strategies and initiatives adopted by the Board,implementation of adequate systems of internal controls and risk management procedures,and compliance with relevant statutory requirements and rules and regulations.The Board

89、 has also delegated to the relevant senior management the authority and responsibility for the day-to-day management and operation of the Group with clear directions as to their powers in particular with respect to the circumstances under which they should report back to the Board before making cert

90、ain key decisions on behalf of the Company.The Board reviews the existing arrangements periodically to ensure that they remain appropriate to the Companys needs.企業管治常規為股東利益創造長遠價值為董事會的主要目標。因此，董事會致力實現高水平的企業管治，並努力保持透明及負責的管理常規。董事會持續檢討及改善本集團的企業管治常規及商業操守。截至二零二四年十二月三十一日止年度及截至本年報日期，除 主席及行政總裁 一節所述之有所偏離事項外，本公

91、司已遵守聯交所證券上市規則（上市規則）附錄C1所載企業管治守則（企業管治守則）所載的守則條文（如適用）。董事進行的證券交易本公司已採納上市規則附錄C3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。經本公司具體查詢後，全體董事確認，截至二零二四年十二月三十一日止年度，彼等已遵守標準守則所載的規定準則。董事會職責董事會負責本集團的企業政策制訂、業務策略規劃、業務發展、風險管理、重大收購及出售及資本交易；以及其他重大營運及財務事宜。董事會特別指派管理層負責公司的主要事宜，如編製年度及中期賬目以於公佈前供董事會作最終審批、執行董事會採納的業務策略及措施、推行適

92、當內部監控機制及風險管理程序以及遵守相關法定要求、規則及規例。董事會亦已將本集團之日常管理及營運的權力及責任轉授予相關高級管理層，並對彼等的權力作出明確指示，特別是在代表本公司作出若干重要決定前應向董事會匯報的情況。董事會定期審閱現有安排，以確保有關安排仍適合本公司的需要。Corporate Governance Report企業管治報告14Superland Group Holdings Limited 德合集團控股有限公司The Board also has established Board committees and has delegated to these Board comm

93、ittees various responsibilities as set out in their respective terms of reference.The Board is also responsible for performing corporate governance duties of the Group and will assign relevant functions to other board committees,namely the remuneration committee(the“Remuneration Committee”),the nomi

94、nation committee(the“Nomination Committee”)and the audit committee(the“Audit Committee”)(collectively,the“Board Committees”)as and when appropriate.Every Director is entitled to have access to Board papers and related materials,and the advice and services provided by the company secretary(the“Compan

95、y Secretary”)of the Company,and has the liberty to seek independent professional advice at the Companys expense if so reasonably required.The Directors will be continuously provided by the updates on the major development of the Listing Rules and other applicable regulatory requirements to ensure co

96、mpliance and upkeep of good corporate governance practices.The Company has arranged appropriate insurance cover for Directors and officers liabilities in respect of legal actions against its Directors and senior management arising out of corporate activities.CompositionAs at the date of this annual

97、report,the Board currently comprises five members,consisting of two executive Directors and three independent non-executive Directors.Details of the composition of the Board and biographies of the Directors are set out on pages 2 to 4 of this annual report in the section headed“Corporate Information

98、”and on pages 87 to 90 of this annual report in the section headed“Profile of Directors and Senior Management”,respectively.An updated list of the Directors with their respective roles and functions is available on the Stock Exchanges website and the Companys website.Independent non-executive Direct

99、ors are identified in all corporate communications that disclose the names of the Directors.Each of the executive Directors has entered into a service contract with the Company with key terms and conditions of their respective appointment set out for a term of three years and subject to termination

100、as provided therein.Each of the independent non-executive Directors has signed a letter of appointment with the Company with key terms and conditions of their respective appointment set out for a term of two or three years(as the case may be)and subject to termination as provided therein.董事會亦成立董事委員會

101、，並已向該等董事委員會轉授載於其各自職權範圍內之各項職責。董事會亦負責履行本集團之企業管治職能，並適時將相關職能指派予其他董事委員會，即薪酬委員會（薪酬委員會）、提名委員會（提名委員會）及審核委員會（審核委員會）（統稱 董事委員會）。各董事有權查閱董事會文件及有關材料，亦可請本公司的公司秘書（公司秘書）提供意見及服務，並可於合理需要時自行尋求獨立專業意見，費用由本公司承擔。董事將獲持續提供上市規則及其他適用監管規定之重大發展之最新資訊，以確保彼等遵守及秉持良好的企業管治常規。本公司已就其董事及高級管理層從事公司業務而面臨之法律訴訟的責任為董事及高級管理層安排適當投保。組成於本年報日期，董事會現

102、由五名成員組成，包括兩名執行董事及三名獨立非執行董事。董事會組成及董事履歷詳情分別載於本年報第2至4頁 公司資料 一節及本年報第87至90頁 董事及高級管理層履歷 一節。本公司之最新董事名單於聯交所網站及本公司網站，其中明確了董事角色及職能。本公司在所有載有董事姓名的公司通訊中，已註明獨立非執行董事的身份。各執行董事已與本公司訂立服務合約訂明有關委任的主要條款及條件，為期三年，並可按當中所載條文終止。各獨立非執行董事已與本公司訂立委任函訂明有關委任的主要條款及條件，為期兩或三年（視情況而定），並可按當中所載條文終止。Corporate Governance Report企業管治報告15ANNU

103、AL REPORT 2024 2024年年報董事會具備同一行業或與管理本集團業務相關技能、經驗及專業知識，為本公司於相關技能及經驗帶來良好平衡。本公司已設立機制，使獨立非執行董事能以公開及坦誠的方式表達彼等的意見，並就評估本集團之發展、表現及風險管理而提供彼之獨立專業判斷。該等機制包括與主席的專門會議，以及在會議室外與管理層及其他董事會成員的互動。董事會將每年檢討上述機制的實施及有效性，以確保董事會能獲得獨立的意見及貢獻。會議及出席情況截至二零二四年十二月三十一日止年度，個別董事會成員於不同會議之出席情況及有關會議之舉行數目載列如下：1.本公司董事會主席兼行政總裁。2.審核委員會主席。3.薪酬

104、委員會主席。4.提名委員會主席。5.委任自二零二四年一月十七日起生效。6.委任自二零二四年十二月一日起生效。7.辭任自二零二四年一月十七日起生效。8.辭任自二零二四年十二月一日起生效。9.包括董事會主席與獨立非執行董事舉行的一次會議（其他執行董事並無出席）。The Board possesses the skills,experience and expertise either in the same industry or relevant to the management of the business of the Group which brings a good balance

105、of relevant skills and experience to the Company.The Company has established mechanisms whereby independent non-executive Directors can express their views in an open and candid manner and provide their independent professional judgments on the assessment of the development,performance and risk mana

106、gement of the Group.These include dedicated meeting sessions with the Chairman and interaction with management and other Board members outside the boardroom.The Board will review the implementation and effectiveness of the abovementioned mechanisms on an annual basis to ensure that independent views

107、 and input are available to the Board.Meetings and AttendanceThe attendance of individual members of the Board at various meetings for the year ended 31 December 2024,as well as the number of such meetings held,are set out below:Number of meetings attended/held出席舉行之會議數目Board Meeting(9)Audit Committe

108、e MeetingNomination Committee MeetingRemuneration Committee MeetingAnnual General Meeting董事會會議(9)審核委員會會議提名委員會會議薪酬委員會會議股東週年大會Executive Directors執行董事Mr.Ng Chi Chiu(1),(4)吳志超先生(1)、(4)6/6N/A不適用3/3N/A不適用1/1Ms.Zhao Haiyan Chloe趙海燕女士5/5N/A不適用N/A不適用N/A不適用1/1Independent non-executive Directors獨立非執行董事Mr.Yip K

109、it Chau(2)葉杰洲先生(2)6/62/23/33/31/1Mr.Law Hung Wai,CPA(3),(5)羅洪偉先生，CPA(3)、(5)5/52/22/22/21/1Dr.Ho Ka Yan(6)何嘉恩博士(6)1/1N/A不適用N/A不適用N/A不適用N/A不適用Prof.Chau Kwong Wing(3),(7)鄒廣榮教授(3)、(7)N/A不適用N/A不適用N/A不適用N/A不適用N/A不適用Mr.Ip Sze Ching(8)葉士楨先生(8)4/42/2N/A不適用2/21/1 1.Chairman of the Board and chief executive of

110、ficer of the Company.2.Chairman of the Audit Committee.3.Chairman of the Remuneration Committee.4.Chairman of the Nomination Committee.5.Appointment with effect from 17 January 2024.6.Appointment with effect from 1 December 2024.7.Resignation with effect from 17 January 2024.8.Resignation with effec

111、t from 1 December 2024.9.Including one meeting held by the chairman of the Board with the independent non-executive Directors(without the presence of other executive Directors).Corporate Governance Report企業管治報告16Superland Group Holdings Limited 德合集團控股有限公司截至二零二四年十二月三十一日止年度，董事會主席和獨立非執行董事在其他執行董事和非執行董事不

112、在場的情況下進行了至少一次會面。定期董事會會議每年至少舉行四次及於董事會認為適當的時候舉行額外董事會會議。定期董事會會議之時間表一般會預先取得董事同意，以便彼等能出席會議。每次董事會會議之草擬議程均會發送給董事，以便彼等有機會將其他事項列入有關議程中供會議上商討，及董事會主席於各董事會會議前批準最終議程。定期董事會會議之通告乃於會議舉行前最少14天送達予所有董事。至於其他董事會會議及委員會會議，一般會發出合理通知。有關定期之董事會或委員會會議的會議文件（在所有其他情況下於切實可行時）會適時送交董事或各委員會成員，並最少在有關會議擬訂日期的3天前送出，以通知董事本集團之最新發展及財政狀況，讓彼等

113、得以作出知情之決定。董事會及各董事亦可於有需要時個別及獨立接觸高級管理層。倘主要股東或董事存在利益衝突而董事會認為有關利益衝突屬重大，則有關事項將以實體董事會會議而非以書面決議案的方式處理。相關高級管理層會出席定期董事會會議，並且於有需要時出席其他董事會會議及委員會會議，就本集團之業務發展、財務及會計事宜、法定及法規遵守事宜、企業管治及其他重大事項提供建議。公司秘書負責作出及保存所有董事會會議及委員會會議之會議記錄。會議記錄草稿一般於每次會議後在合理時間內送交董事傳閱以便發表意見，其定稿可供董事查閱。關係除 董事及高級管理層履歷 董事 一節所披露外，董事會成員彼此之間概無任何關係（包括財務、業

114、務、家屬或其他重大相關關係）。For the year ended 31 December 2024,the chairman of the Board and the independent non-executive Directors met at least once without the presence of other executive Directors and non-executive Director.Regular Board meetings are held at least four times annually and additional Board me

115、etings are held when the Board considers appropriate.Schedules for regular Board meetings are normally agreed with the Directors in advance in order to facilitate them to attend.Draft agenda of each Board meeting is sent to the Directors in order to give them an opportunity to include any other matt

116、ers in the agenda for discussion in the meeting,and the chairman of the Board approves the final agenda before each Board meeting.Notice of regular Board meetings is served to all the Directors at least 14 days before the meetings.For other Board meetings and committee meetings,reasonable notice is

117、generally given.In respect of regular Board meetings or committee meetings and so far as practicable in all other cases,meeting papers are sent to the Directors or respective committee members in a timely manner and at least 3 days before the intended date of the respective meetings to keep the Dire

118、ctors apprised of the latest developments and financial position of the Group and to enable them to make informed decisions.The Board and each Director also have separate and independent access to the senior management where necessary.Whenever a substantial Shareholder or a Director has a conflict o

119、f interests which is considered by the Board as material,the matter will be dealt with by a physical Board meeting rather than a written resolution.Relevant senior management would attend regular Board meetings and where necessary,other Board meetings and committee meetings,to advise on business dev

120、elopments,financial and accounting matters,statutory and regulatory compliance,corporate governance and other major aspects of the Group.The Company Secretary is responsible to take and keep minutes of all Board meetings and committee meetings.Draft minutes are circulated to the Directors for commen

121、t within a reasonable time after each meeting and the final version is open for Directors inspection.RelationshipSave as disclosed in the section headed“Profile of Directors and Senior Management Directors”,none of the members of the Board has any relationship(including financial,business,family or

122、other material/relevant relationships)between each other.Corporate Governance Report企業管治報告17ANNUAL REPORT 2024 2024年年報獨立非執行董事截至二零二四年十二月三十一日止年度，本公司已遵守上市規則第3.10(1)及(2)條以及第3.10A條。根據上市規則的規定，本公司已獲各獨立非執行董事發出書面確認，確認其獨立於本公司。故根據上市規則第3.13條所載之獨立性指引，本公司認為，所有獨立非執行董事均獨立於本公司。董事之委任、重選及罷免根據本公司之組織章程細則（細則），全體董事均須最少每三年

123、輪值退任一次，而任何獲委任填補臨時空缺或作為董事會新增成員之新董事，須於獲委任後首屆股東週年大會上由股東重選。任何已於董事會任職達九年以上之獨立非執行董事如欲繼續連任，則須經股東以個別決議案形式批準。委任、重選及罷免董事之程序及過程已載於章程細則。提名委員會須負責檢討董事會之組成、架構及人數、發展及制定有關提名及委任董事之相關程序、監察董事之委任及繼任計劃，並評估獨立非執行董事的獨立性。根據企業管治守則第C.1.1條守則條文，每名新委任的董事均應在受委任時獲得全面、正式兼特為其而設的就任須知，且其後亦應獲得所需的介紹及專業發展，以確保其對本公司的運作及業務均有適當的理解，以及完全知道本身在法規

124、及普通法、上市規則、法律及其他監管規定以及本公司業務及管治政策下的職責。截至二零二四年十二月三十一日止年度，羅洪偉先生，CPA，及何嘉恩博士各自已獲提供適當的入職培訓、相關法律、規則及法規修訂或更新方面的定期簡報。羅洪偉先生，CPA，及何嘉恩博士亦分別於二零二四年一月十六日及二零二四年十一月二十五日獲委任前，已根據上市規則第3.09D條取得一間律師事務所的法律意見，並確認彼了解作為獨立非執行董事的義務。Independent Non-executive DirectorsThe Company complied with Rules 3.10(1)and(2),and Rule 3.10A o

125、f the Listing Rules for the year ended 31 December 2024.Pursuant to the requirements of the Listing Rules,the Company has received written confirmation from each of the independent non-executive Directors confirming his or her independence from the Company,and considers all of the independent non-ex

126、ecutive Directors to be independent in accordance with the independence guidelines as set out in Rule 3.13 of the Listing Rules.Appointment,Re-election and Removal of DirectorsIn accordance with the articles of association of the Company(the“Articles”),all the Directors are subject to retirement by

127、rotation at least once every three years and any new Director appointed to fill a casual vacancy or as an addition to the Board shall submit himself or herself for re-election by the Shareholders at the first annual general meeting after appointment.Any further appointment of an independent non-exec

128、utive Director,who has served the Board for more than nine years,shall be subject to a separate resolution to be approved by the Shareholders.The procedures and process of appointment,re-election and removal of the Directors are laid down in the Articles.The Nomination Committee is responsible for r

129、eviewing the Boards composition,structure and size,developing and formulating the relevant procedures for nomination and appointment of the Directors,monitoring the appointment and succession planning of the Directors and assessing the independence of independent non-executive Directors.Pursuant to

130、the code provision C.1.1 of the CG Code,each newly appointed Director should receive a comprehensive,formal and tailored induction on appointment,and subsequently he or she should receive any briefing and professional development necessary to ensure that he or she has a proper understanding of the C

131、ompanys operations and businesses and is fully aware of his or her responsibilities under statute and common law,the Listing Rules,legal and other regulatory requirements and the Companys business and governance policies.During the year ended 31 December 2024,each of Mr.Law Hung Wai,CPA,and Dr.Ho Ka

132、 Yan was provided with proper induction,regular briefing on the amendments to or updates on the relevant laws,rules and regulations.Mr.Law Hung Wai,CPA,and Dr.Ho Ka Yan had also obtained the legal advice before their appointments from a firm of solicitors under Rule 3.09D of the Listing Rules on 16

133、January 2024 and 25 November 2024 respectively and confirmed that they understood their obligations as an independent non-executive Director.Corporate Governance Report企業管治報告18Superland Group Holdings Limited 德合集團控股有限公司董事就任及發展截至二零二四年十二月三十一日止年度，本公司已為其董事安排由獨立第三方所提供的一次研討會，作為企業管治及合規之持續專業培訓。部分董事亦按照彼等自身的喜

134、好參與其他研討會，以增長及更新彼等對本集團及其業務的知識、技能及理解，或更新彼等對相關規例、上市規則及企業管治常規的最新發展或變動的技能及知識。董事確認，彼等遵守有關董事培訓的企業管治守則第C.1.4條守則條文。截至二零二四年十二月三十一日止年度，全體董事均通過出席研討會會議、工作坊、內部簡報和閱讀材料及更新資料參與持續專業發展，以提高及更新彼等的知識及技能。Directors Induction and DevelopmentFor the year ended 31 December 2024,the Company arranged a seminar provided by an in

135、dependent third party for its Directors as continuing professional trainings for corporate governance and compliance purposes.Some Directors also participated in other seminars according to their own preferences to develop and refresh their knowledge,skills and understanding of the Group and its bus

136、iness or to update their skills and knowledge on the latest development or changes in the relevant regulations,the Listing Rules and corporate governance practices.The Directors confirmed that they have complied with the code provision C.1.4 of the CG Code on Directors training.For the year ended 31

137、 December 2024,all Directors have participated in continuous professional development by attending seminars,conferences,workshops,in-house briefings and reading materials and updates to develop and refresh their knowledge and skills.Type of continuous professional development持續專業發展類別Name of Director

138、董事姓名Attending seminars,conferences,workshops and in-house briefingsReading materials and updates出席研討會、會議、工作坊及內部簡報閱讀材料及更新資料Executive Directors執行董事Mr.Ng Chi Chiu吳志超先生Ms.Zhao Haiyan Chloe趙海燕女士Independent non-executive Directors獨立非執行董事Mr.Yip Kit Chau葉杰洲先生Mr.Law Hung Wai,CPA(Appointment with effect from

139、17 January 2024)羅洪偉先生，CPA（委任自二零二四年 一月十七日起生效）Dr.Ho Ka Yan (Appointment with effect from 1 December 2024)何嘉恩博士（委任自二零二四年 十二月一日起生效）Prof.Chau Kwong Wing (Resignation with effect from 17 January 2024)鄒廣榮教授（辭任自二零二四年 一月十七日起生效）N/A不適用N/A不適用Mr.Ip Sze Ching (Resignation with effect from 1 December 2024)葉士楨先生（辭任

140、自二零二四年 十二月一日起生效）N/A不適用N/A不適用Corporate Governance Report企業管治報告19ANNUAL REPORT 2024 2024年年報主席及行政總裁截至二零二四年十二月三十一日止年度，就企業管治守則的守則條文第C.2.1條而言，主席與行政總裁的角色應有所區分，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，及吳志超先生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及職權平衡，且吳志

141、超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。董事會多元化政策本公司已採納董事會多元化政策（董事會多元化政策），其中列明達致董事會多元化的方法。本公司致力建立一個專業知識、技能、經驗及不同觀點各方面取得適當平衡的董事會。董事會多元化已從多個方面考慮，包括但不限於性別、年齡、文化及教育背景、專業資格、技能、知識及行業經驗。董事會制定可計量目標以實施董事會多元化政策，並不時檢討該等目標。最終將按選定候選人的優點及為董事會帶來的貢獻而作決定。本公司重視性別多元化。於本年報日期，董事會五名董事之中，一名執行董事為女性及一名獨

142、立非執行董事為女性。董事會致力於物色到合適人選時改善性別多元化，且董事會將繼續保持最少有一名女性董事。本公司認為，董事會已達致性別多元化。CHAIRMAN AND CHIEF EXECUTIVEFor the year ended 31 December 2024,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 individ

143、ual.However,having considered the nature and extent of the Groups operations,and Mr.Ng Chi Chius in-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 Committee

144、s,and that there are three independent non-executive Directors on the Board offering independent perspectives,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 th

145、at it is in the best interest of the Group to have Mr.Ng Chi Chiu taking up both roles.As such,the roles of the chairman and chief executive officer of the Group are not being separated pursuant to the requirement under the code provision C.2.1 of the CG Code.BOARD DIVERSITY POLICYThe Company has ad

146、opted a Board diversity policy(the“Board Diversity Policy”)which sets out the approach to achieve diversity of the Board.The Company is committed to having a Board with appropriate balance of expertise,skills,experience and diversity of perspectives.The Board diversity has been considered from a num

147、ber of aspects,including but not limited to gender,age,cultural and educational background,professional qualifications,skills,knowledge and industry experience.The Board sets measurable objectives to implement the Board Diversity Policy and reviews such objectives from time to time.The ultimate deci

148、sion will be based on merit and contribution that the selected candidate will bring to the Board.The Company values gender diversity.As at the date of this annual report,the Board has one female executive Director and one female independent non-executive Director out of five Directors.The Board is c

149、ommitted to improving gender diversity as and when suitable candidates are identified and shall continue to maintain at least one female Director on the Board.The Company is of the view that gender diversity in respect of the Board has been achieved.Corporate Governance Report企業管治報告20Superland Group

150、 Holdings Limited 德合集團控股有限公司為進一步加強性別多元化，董事會及提名委員會將保持警覺，識別董事會潛在繼任人的渠道。本集團持續實行招聘及晉升政策，以鼓勵及吸引合資格現職僱員擔任高級管理層及董事會職務。本公司將於未來委任董事會成員時繼續提倡性別多元化，惟並無就進一步加強性別多元化制訂特定目標或時間表，原因為本集團認為於甄選適合委任為董事會成員的人選時應全盤考慮所有方面的多元性。傳統上，香港裝修行業缺乏女性，然而，本集團仍成功吸引女性人才，於二零二四年十二月三十一日，本集團僱員之中約73.4%為男性及約26.6%為女性。儘管高級管理層成員均為男性，本公司明白性別多元化的價值在

151、於促進工作環境的多元化及包容性，並尋求於未來憑藉更多渠道增加其僱員之中的女性比例。本集團樂見所有職級的女性代表增加，惟其認為，為整個員工團隊制訂任何特定性別目標並不合適。作為平等機會僱主，本集團於決定安排合適人選擔任合適崗位時，亦考慮其他相關因素。提名委員會對董事會的組成至少每年檢討一次（其中考慮所有相關多元化層面的裨益），並於就任何董事會委任提出建議時遵守董事會多元化政策，以監察董事會多元化政策的實施?，F時，提名委員會認為董事會之多元化為足夠。提名委員會將審閱董事會多元化政策（如適用）以確保其有效性。To further enhance gender diversity,the Board

152、and the Nomination Committee will stay vigilant in identifying a pipeline of potential successors to the Board.The Group constantly implement recruitment and promotion policies which encourage and attract qualified incumbents to take up senior managerial and Board roles.The Company will continue to

153、embrace gender diversity when making future Board appointments but no specific targets or timelines to further enhance gender diversity have been set as it is of the view that all aspects of diversity should be considered as a whole in the selection of suitable candidates for appointment to the Boar

154、d.Traditionally,the Hong Kong fitting-out industry has been short of females,however,the Group still managed to attract female talents and maintained a workforce of which approximately 73.4%were male and approximately 26.6%were female as at 31 December 2024.Although the senior management members are

155、 all male,the Company does recognise the value of gender diversity to promote a diverse and inclusive working environment and shall explore in leveraging more channels to increase the female proportion in its workforce in the future.While the Group welcomes increased female representation at all lev

156、els,it does not consider appropriate to set any specific gender target for its entire workforce.Being an equal opportunity employer,the Group also considers other relevant factors in making its decision on fitting the right person to the right position.The Nomination Committee will monitor the imple

157、mentation of the Board Diversity Policy by conducting review of the Boards composition at least once annually taking into account the benefits of all relevant diversity aspects,and adhering to the Board Diversity Policy when making recommendation on any Board appointments.At present,the Nomination C

158、ommittee considered that the diversity of the Board is sufficient.The Nomination Committee will review the Board Diversity Policy,as appropriate,to ensure its effectiveness.Corporate Governance Report企業管治報告21ANNUAL REPORT 2024 2024年年報董事委員會董事會已成立董事委員會，監察本公司事務的特定範疇，並協助其履行職責。該等委員會各自訂有具體書面職權範圍，當中清晰界定各委員

159、會的權力及職責。各委員會須及時向董事會匯報其決策或建議，惟已受任何法律或監管限制則除外。審核委員會審核委員會主要負責(a)維繫與本公司核數師的關係；(b)審閱本公司的財務資料；(c)檢討本公司的財務申報程序、風險管理及內部監控制度；及(d)檢討與本集團員工的關係。審核委員會的職權範圍於二零二零年六月十六日已被採納。審核委員會職權範圍的完整版本可於聯交所網站及本公司網站查閱。於本年報日期，根據上市規則第3.21條，審核委員會由三名獨立非執行董事組成，包括葉杰洲先生（審核委員會主席）、何嘉恩博士及羅洪偉先生，CPA。葉杰洲先生（審核委員會主席）及羅洪偉先生，CPA，各自具備所需的合適專業資格或會計

160、或相關財務管理專業知識。截至二零二四年十二月三十一日止年度，審核委員會曾舉行兩次委員會會議。截至二零二四年十二月三十一日止年度審核委員會之工作概要審核委員會曾舉行兩次委員會會議，以(a)與核數師羅兵咸永道會計師事務所討論及審閱本集團截至二零二三年十二月三十一日止年度的業績，並向董事會建議審批；(b)審閱及考慮審核委員會的現有職權範圍；及(c)討論及審閱本集團截至二零二四年六月三十日止六個月的業績，並向董事會建議審批。BOARD COMMITTEESThe Board has established Board Committees to oversee specific aspects of

161、the Companys affairs and help it in the execution of its responsibilities.Specific written terms of reference of these committees clearly outline each committees authority and duty.Each committee is required to report back on its decisions or recommendations to the Board on a timely basis,unless the

162、re are any legal or regulatory restrictions imposed on it.Audit CommitteeThe Audit Committee is mainly responsible for(a)maintaining the relationship with the Companys auditor;(b)reviewing the Companys financial information;(c)reviewing the Companys financial reporting process,risk management and in

163、ternal control systems;and(d)reviewing the relationships with the employees of the Group.The terms of reference of the Audit Committee was adopted on 16 June 2020.The full version of the terms of reference of the Audit Committee is available on the Stock Exchanges website and the Companys website.As

164、 at the date of this annual report,pursuant to Rule 3.21 of the Listing Rules,the Audit Committee is made up of three independent non-executive Directors,including Mr.Yip Kit Chau(chairman of the Audit Committee),Dr.Ho Ka Yan and Mr.Law Hung Wai,CPA.Each of Mr.Yip Kit Chau(chairman of the Audit Comm

165、ittee)and Mr.Law Hung Wai,CPA,possesses the appropriate professional qualifications or accounting or related financial management expertise as required.The Audit Committee held two committee meetings for the year ended 31 December 2024.Summary of work of the Audit Committee for the year ended 31 Dec

166、ember 2024The Audit Committee held two committee meetings to(a)discuss and review the Groups results for the year ended 31 December 2023 with the auditor,PricewaterhouseCoopers,and recommended the same to the Board for approval;(b)review and consider the existing terms of reference of the Audit Comm

167、ittee;and(c)discuss and review the Groups results for the six months ended 30 June 2024 and recommended the same to the Board for approval.Corporate Governance Report企業管治報告22Superland Group Holdings Limited 德合集團控股有限公司提名委員會提名委員會主要負責(a)至少每年檢討董事會的架構、人數和組成（包括所要求技能、知識及經驗），並就擬對董事會作出的任何變動而提出建議以完善本公司的企業策略；(

168、b)物色符合資格擔任董事的人士及挑選提名人士出任董事或就此向董事會提供意見；(c)執行及檢討董事會多元化政策，每年就此向董事會作出推薦建議及監察其成效；(d)就董事委任或重新委任以及董事（尤其是本公司董事會主席及行政總裁）繼任計劃向董事會提出建議；及(e)評估獨立非執行董事及任何候任獨立非執行董事的獨立性。提名委員會的職權範圍於二零二零年六月十六日已被採納。提名委員會職權範圍的完整版本可於聯交所網站及本公司網站查閱。於本年報日期，提名委員會由三名成員組成，包括吳志超先生（執行董事及提名委員會主席）、羅洪偉先生，CPA（獨立非執行董事）及葉杰洲先生（獨立非執行董事）。截至二零二四年十二月三十一日

169、止年度，提名委員會曾舉行三次委員會會議。Nomination CommitteeThe Nomination Committee is mainly responsible for(a)reviewing the structure,size and composition(including the skills,knowledge and experience required)of the Board at least annually and making recommendations on any proposed changes to the Board to complemen

170、t the Companys corporate strategy;(b)identifying individuals suitably qualified to become the Directors and selecting or making recommendations to the Board on the selection of individuals nominated for directorships;(c)implementing and reviewing the Board Diversity Policy,making any recommendations

171、 on it to the Board and monitoring its achievements annually;(d)making recommendations to the Board on the appointment or re-appointment of the Directors,and succession planning for Directors in particular the chairman of the Board and the chief executive of the Company;and(e)assessing the independe

172、nce of the independent non-executive Directors and any proposed independent non-executive Directors.The terms of reference of the Nomination Committee was adopted on 16 June 2020.The full version of the terms of reference of the Nomination Committee is available on the Stock Exchanges website and th

173、e Companys website.As at the date of this annual report,the Nomination Committee is made up of three members including Mr.Ng Chi Chiu(executive Director and chairman of the Nomination Committee),Mr.Law Hung Wai,CPA(independent non-executive Director)and Mr.Yip Kit Chau(independent non-executive Dire

174、ctor).The Nomination Committee held three committee meetings for the year ended 31 December 2024.Corporate Governance Report企業管治報告23ANNUAL REPORT 2024 2024年年報董事提名政策本公司已採納董事提名政策（董事提名政策），以便提名委員會物色及評估適當人選，並提名以(i)供董事會委任；或(ii)由股東於股東大會上選舉為董事。倘在任何情況下出現空缺，或本公司認為董事會將從具有特殊技能的新董事的服務中受益，則提名委員會將採納董事提名政策，該政策載列多項因

175、素以作出提名，包括但不限於以下各項：與本集團業務相關的技能、經驗及專業知識；董事會多元化政策所載列之各方面的多元化；對投入充足時間及參與履行作為董事會及或董事委員會成員的職責之承諾；品格、經驗及誠信，且能夠展示與擔任董事相關職位相稱的能力；及 上市規則對候任獨立非執行董事的獨立性的要求。在提名委員會提出其推薦意見後，董事會將審閱並批準提名該董事（如合適）在應屆股東週年大會上重選。提名委員會亦將在適當情況下審閱董事提名政策以確保其有效性。截至二零二四年十二月三十一日止年度提名委員會之工作概要提名委員會曾舉行三次委員會會議，以(a)建議提名委任羅洪偉先生，CPA為獨立非執行董事；(b)審閱及考慮董

176、事會的組成、董事提名政策、獨立非執行董事的獨立性、再委任退任董事及提名委員會的現有職權範圍；及(c)建議提名委任何嘉恩博士為獨立非執行董事。Director Nomination PolicyThe Company has adopted a Director nomination policy(the“Director Nomination Policy”)for the Nomination Committee to identify and evaluate a suitable candidate for nomination to(i)the Board for appointmen

177、t;or(ii)the Shareholders for election,as Directors,at general meetings.Where a vacancy arises under any circumstances,or where it is considered that the Board would benefit from the services of a new Director with particular skills,the Nomination Committee shall adopt the Director Nomination Policy,

178、which sets out a number of factors in making nomination,including but not limited to the following:Skills,experience and professional expertise which are relevant to the operations of the Group;Diversity in all aspects as set out in the Board Diversity Policy;Commitment in respect of sufficient time

179、 and participation to discharge duties as a member of the Board and/or Board Committee(s);Character,experience and integrity,and is able to demonstrate a standard of competence commensurate with the relevant position as a Director;and Requirements of independence of the proposed independent non-exec

180、utive Directors in accordance with the Listing Rules.Upon the Nomination Committees recommendation,the Board will review and if appropriate,approve the nomination of such Director for re-election at the forthcoming annual general meeting.The Nomination Committee will also review the Director Nominat

181、ion Policy,as appropriate,to ensure its effectiveness.Summary of work of the Nomination Committee for the year ended 31 December 2024The Nomination Committee held three committee meetings to(a)recommend the nomination of an appointment of Mr.Law Hung Wai,CPA,as an independent non-executive Director;

182、(b)review and consider the composition of the Board,the Director Nomination Policy,the independence of the independent non-executive Directors,the re-appointment of retiring Directors and the existing terms of reference of the Nomination Committee;and(c)recommend the nomination of an appointment of

183、Dr.Ho Ka Yan as an independent non-executive Director.Corporate Governance Report企業管治報告24Superland Group Holdings Limited 德合集團控股有限公司薪酬委員會薪酬委員會主要負責(a)就本公司全體董事及高級管理層的薪酬政策及架構，及就設立正規而具透明度的程序制訂薪酬政策，向董事會提出建議；(b)因應董事會的企業方針及目標檢討及批準管理層的薪酬建議；(c)考慮可比較公司支付的薪金、須付出的時間及職責以及本公司及任何其附屬公司內其他職位的僱用條件；(d)釐定、向董事會提出建議，考慮及批

184、準全體董事及本集團高級管理層的薪酬待遇及有關喪失或終止職務及解僱或罷免董事之賠償安排；(e)獨立釐定董事薪酬；(f)根據上市規則第十七章審議及或批準有關股份計畫的事宜；(g)就根據上市規則第13.68條須獲股東批準的任何董事服務合約向股東建議如何投票；(h)就有關其他執行董事薪酬的建議，諮詢本公司董事會主席及或行政總裁；(i)評估本公司可能不時採納的任何股權計劃並就此作出推薦建議，確保其符合上市規則；(j)確保在本公司年報遵照會計原則及上市規則對董事薪酬作適當披露；及(k)檢討其自身表現、章程及職權範圍，以確保其有效性及每年最少一次就任何必要變動作出推薦建議，以取得董事會批準。薪酬委員會的職權

185、範圍於二零二零年六月十六日已被採納及於二零二二年十二月三十日已被修訂。經修訂薪酬委員會職權範圍之完整版本可於聯交所網站及本公司網站查閱。薪酬委員會參照董事職責、工作量、投入本集團的時間及本集團業績檢討及釐定董事薪酬與補償待遇。於本年報日期，薪酬委員會由三名獨立非執行董事組成，包括羅洪偉先生，CPA（薪酬委員會主席）、葉杰洲先生及何嘉恩博士。Remuneration CommitteeThe Remuneration Committee is mainly responsible for(a)making recommendations to the Board on the Companys

186、policy and the structure for all the Directors and senior managements remuneration and on the establishment of a formal and transparent procedure for developing remuneration policy;(b)reviewing and approving the managements remuneration proposals with reference to the Boards corporate goals and obje

187、ctives;(c)considering salaries paid by comparable companies,time commitment and responsibilities and employment conditions elsewhere in the Company and any of its subsidiaries;(d)determining,making recommendations to the Board,considering and approving the remuneration package of all the Directors a

188、nd senior management of the Group and the compensation arrangements relating to loss or termination of office and dismissal or removal of the Directors;(e)deciding the remunerations of the Directors with independence;(f)reviewing and/or approving matters relating to share schemes under Chapter 17 of

189、 the Listing Rules;(g)advising the Shareholders on how to vote with respect to any service contracts of Directors that require Shareholders approval under Rule 13.68 of the Listing Rules;(h)consulting the chairman of the Board and/or the chief executive officer of the Company about their proposals r

190、elating to the remuneration of other executive Directors;(i)evaluating and making recommendations on any share schemes that may be adopted by the Company from time to time and ensuring its compliance with the Listing Rules;(j)ensuring proper disclosure of the Directors remuneration in the annual rep

191、ort of the Company in accordance with the accounting principles and the Listing Rules;and(k)reviewing its own performance,constitution and terms of reference to ensure its effectiveness and making recommendations on any necessary changes for the Boards approval at least annually.The terms of referen

192、ce of the Remuneration Committee was adopted on 16 June 2020 and amended on 30 December 2022.The full version of the amended terms of reference of the Remuneration Committee is available on the Stock Exchanges website and the Companys website.The Remuneration Committee reviews and determines the rem

193、uneration and compensation packages of the Directors with reference to their responsibilities,workload,the time devoted to the Group and the performance of the Group.As at the date of this annual report,the Remuneration Committee is made up of three independent non-executive Directors including Mr.L

194、aw Hung Wai,CPA(chairman of the Remuneration Committee),Mr.Yip Kit Chau and Dr.Ho Ka Yan.Corporate Governance Report企業管治報告25ANNUAL REPORT 2024 2024年年報截至二零二四年十二月三十一日止年度，薪酬委員會曾舉行三次委員會會議。截至二零二四年十二月三十一日止年度薪酬委員會之工作概要薪酬委員會曾舉行三次委員會會議，以(a)檢討及批準羅洪偉先生，CPA作為獨立非執行董事的薪酬待遇；(b)獨立檢討及批準全體董事及高級管理層之薪酬待遇及架構以及薪酬委員會現有之職權

195、範圍；及(c)檢討及批準何嘉恩博士作為獨立非執行董事的薪酬待遇。羅洪偉先生，CPA及何嘉恩博士各自的薪酬待遇乃參照其資歷、經驗、於本公司的職責及當時的市況而釐定，並須每年檢討。於回顧年度內，根據上市規則，並沒有有關本公司之購股權計劃（購股權計劃）的重大事宜需要由薪酬委員會審閱及或批準及本公司概無涉及上市規則第17.03F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。本集團五位最高薪人士及董事酬金詳情分別載於綜合財務報表附註8及9。高級管理層薪酬根據企業管治守則之守則條文第E.1.5條，截至二零二四年十二月三十一日止年度向高級管理層成員支付之薪酬按範圍劃分

196、如下：The Remuneration Committee held three committee meetings for the year ended 31 December 2024.Summary of work of the Remuneration Committee for the year ended 31 December 2024The Remuneration Committee held three committee meetings to(a)review and approve the remuneration package of Mr.Law Hung Wa

197、i,CPA as an independent non-executive Director;(b)review and approve the remuneration package and structure of all the Directors and senior management independently and the existing terms of reference of the Remuneration Committee;and(c)review and approve the remuneration package of Dr.Ho Ka Yan as

198、an independent non-executive Director.Each of the remuneration package of Mr.Law Hung Wai,CPA and Dr.Ho Ka Yan was determined by reference to his or her qualifications,experience and responsibilities in the Company and the prevailing market conditions and is subject to annual review.During the year

199、under review,there are no material matters relating to the share option scheme of the Company(“Share Option Scheme”)under the Listing Rules that were reviewed and/or approved by the Remuneration Committee and the Company did not have any matters relating to any grants of options to the Directors or

200、the senior management of the Company as set out in rule 17.03F and rules 17.06B(7)and(8)of the Listing Rules.Details of the five highest paid individuals in the Group and the Directors emoluments are set out in notes 8 and 9 to the consolidated financial statements respectively.Senior managements re

201、munerationPursuant to the code provision E.1.5 of the CG Code,the remuneration paid to the members of the senior management by band for the year ended 31 December 2024 is set out below:Remuneration bands(HK$)Number of person(s)薪酬範圍（港元）人數01,000,0002 Corporate Governance Report企業管治報告26Superland Group

202、Holdings Limited 德合集團控股有限公司企業管治職能董事會在其他董事委員會的協助下，負責執行企業管治職能，及相應檢討及監察董事及高級管理層之培訓及持續專業發展，以及確保其政策及常規符合相關法例及監管規定。截至二零二四年十二月三十一日止年度，董事會已檢討本公司企業管治政策及常規。董事會負責履行企業管治守則守則條文第A.2.1條所載的職能。核數師薪酬截至二零二四年十二月三十一日止年度，核數師羅兵咸永道會計師事務所就提供核數服務收取1,380,000港元。截至二零二四年十二月三十一日止年度，羅兵咸永道會計師事務所並無提供非核數服務。截至二零二四年十二月三十一日止年度，董事會與審核委員會

203、於有關續聘核數師羅兵咸永道會計師事務所方面並無意見分歧。董事對財務報表承擔之責任董事知悉彼等有責任編製能真實公平地反映本集團於二零二四年十二月三十一日之事務狀況及本集團截至二零二四年十二月三十一日止年度之業績及現金流量之綜合財務報表。於編製本集團截至二零二四年十二月三十一日止年度之綜合財務報表時，董事已選擇及貫徹地應用合適之會計政策，作出審慎、公平及合理之判斷及估計，並按持續經營基準編製綜合財務報表。概無與可能對本公司持續經營能力構成重大疑問的任何事件或狀況相關的任何重大不明朗因素。截至二零二四年十二月三十一日止年度，管理層已向董事會提供每月更新，致使董事可客觀公正及理解地評估本公司之表現、狀

204、況及前景。本公司獨立核數師對本集團截至二零二四年十二月三十一日止年度綜合財務報表之申報責任載列於本年報第103頁至第109頁之 獨立核數師報告中。CORPORATE GOVERNANCE FUNCTIONThe Board,with the assistance of other Board Committees,is responsible for performing the corporate governance functions,and it accordingly reviews and monitors the training and continuing professio

205、nal development of Directors and the senior management,and ensures its policies and practices in compliance with relevant laws and regulatory requirements.For the year ended 31 December 2024,the Board reviewed the Companys policies and practices on corporate governance.The Board is responsible for p

206、erforming the functions set out in the code provision A.2.1 of the CG Code.AUDITORS REMUNERATIONFor the year ended 31 December 2024,the auditor,PricewaterhouseCoopers,received HK$1,380,000 for provision of audit service.No non-audit services was provided by PricewaterhouseCoopers for the year ended

207、31 December 2024.There were no disagreements between the Board and the Audit Committee regarding the re-appointment of the auditor,PricewaterhouseCoopers,for the year ended 31 December 2024.DIRECTORS RESPONSIBILITY FOR THE FINANCIAL STATEMENTSThe Directors acknowledged their responsibilities for pre

208、paration of consolidated financial statements which give a true and fair view of the Groups state of affairs as at 31 December 2024 and of the Groups results and cash flows for the year ended 31 December 2024.In preparing the consolidated financial statements of the Group for the year ended 31 Decem

209、ber 2024,the Directors selected suitable accounting policies and applied them consistently,and made judgments and estimates that are prudent,fair and reasonable and prepared the consolidated financial statements on a going concern basis.There are no material uncertainties relating to any events or c

210、onditions that may cast significant doubt on the Companys ability to continue as a going concern.For the year ended 31 December 2024,the management has provided the Board with monthly updates so as to give the Directors a balanced and understandable assessment of the Companys performance,position an

211、d prospects.The reporting responsibilities of the Companys independent auditor on the consolidated financial statements of the Group for the year ended 31 December 2024 are set out in the“Independent Auditors Report”on pages 103 to 109 of this annual report.Corporate Governance Report企業管治報告27ANNUAL

212、REPORT 2024 2024年年報風險管理及內部監控本集團之風險管理及內部監控程序包括明確界定權責之管理架構。其主要旨在對防止資產不被濫用、交易乃根據管理層授權而執行，以及備有可靠及合適的會計記錄以供編製財務資料且無重大錯誤陳述，而提供合理（但非絕對）之保證。該程序旨在有效地識別、評估及管理風險，而非排除所有失誤風險。已制訂政策及程序以防止資產未經授權使用或出售、確保會計記錄妥為保存以提供可靠財務資料供內部使用或刊發，以及確保遵守適用法律、法規及規定。該等政策及程序可合理保證防止出現重大錯誤陳述或損失、偵測本集團的管理系統的潛在中斷及合理管理本集團於達標過程中所存在之風險。本公司已採納舉報

213、制度，目的為讓員工及與本集團有來往的人士能在保密及匿名的情況下向審核委員會報告有關可能不當行為的嚴重關切。本公司亦已設立促進及支持反腐敗法律及法規的制度。僱員手冊載列在日常運營中以專業方式負責任地行事的原則及行為準則，包括與商業道德、利益衝突及賄賂有關的事宜。本公司亦鼓勵員工對可疑的腐敗案件表示其關注。一如去年，本公司已進行風險管理檢討及評估，並已委聘獨立內部控制顧問公司對本集團的內部控制系統進行整體評估，涵蓋財務、營運與合規監控以及風險管理職能各方面，旨在（其中包括）提升本集團的企業管治及確保遵守適用法例及法規。獨立內部控制顧問公司根據內部控制審查的結果，向本集團建議若干內部監控改進措施，本

214、集團亦將採納該等措施以作進一步優化。RISK MANAGEMENT AND INTERNAL CONTROLSThe Groups risk management and internal control procedures include a management structure with clearly defined lines of responsibility and limits of authority.It primarily aims to provide a reasonable,but not absolute,assurance that assets are p

215、roperly safeguarded against misappropriations,transactions are executed in accordance with the managements authorisation,and accounting records are reliable and proper for preparing financial information and are not materially misstated.The procedure is designed to identify,evaluate and manage risks

216、 effectively rather than to eliminate all risks of failure.Policies and procedures have been designed to safeguard assets against unauthorised use or disposition,ensure the maintenance of proper accounting records for the provision of reliable financial information for internal use or for publicatio

217、n,and ensure compliance with applicable law,rules and regulations.The policies and procedures provide a reasonable assurance that material misstatements or losses are prevented,potential interruption of the Groups management system is detected,and risks existing in the course of arriving at the Grou

218、ps objectives are properly managed.The Company has adopted a whistleblowing system,which is intended to enable employees and those who deal with the Group to report serious concerns about possible improprieties to the Audit Committee in confidence and anonymity.The Company has also established syste

219、ms to promote and support anti-corruption laws and regulations.The employee handbook sets out principles and code of conduct for acting responsibly in a professional manner in daily operations,including issues related to business ethics,conflicts of interest and bribery.Employees are also encouraged

220、 to express their concerns on suspected case of corruption.Same as last year,the Company conducted a review and assessment of risk management and has engaged an independent internal control consulting firm to perform an overall assessment on the Groups internal control system including the areas of

221、financial,operational and compliance controls and risk management functions with the aims of,among other matters,improving the Groups corporate governance and ensuring compliance with the applicable laws and regulations.Based on its internal control review,the independent internal control consulting

222、 firm recommended certain internal control improvement measures to the Group and the Group will adopt them for further enhancement purposes.Corporate Governance Report企業管治報告28Superland Group Holdings Limited 德合集團控股有限公司董事會在其他董事委員會的協助下，負責為本集團維持充分的風險管理及內部監控程序，而董事會亦已於回顧年度內，就其成效進行年度檢討。本公司已委聘獨立內部控制顧問公司，以檢

223、討及全面評估本集團的內部監控系統。有關檢討涵蓋回顧年度內的重大監控範疇，包括財務、營運與合規監控以及風險管理職能。檢討的發現已告知及傳達董事會。董事會並無獲悉本集團需就其風險管理職能及內部監控程序作出重大改善?；兑陨纤?，董事會認為，自上次年度審閱以來，管理風險的性質及範圍維持不變。因此，董事會信納適用於本集團之風險管理職能以及內部監控程序（包括財務、營運及合規監控）經已實施，並認為本集團之風險管理職能及內部監控程序均為有效及足夠。董事會及其他董事委員會每年檢討本集團的風險管理及內部監控程序。本集團對是否需要設立內部審核部門，已作年度檢討。鑒於本集團的公司及運作架構相對精簡，為避免分散資源建

224、立獨立的內部審核部門，在審核委員會的協助下，董事會直接負責本集團的風險管理及內部監控系統以檢討其有效性。內幕消息就處理及發佈內幕消息的程序及內部監控而言，本公司：知悉其於第571章證券及期貨條例（證券及期貨條例）以及上市規則項下之責任，並須在得悉任何內幕消息後，在合理切實可行情況下盡快將消息向公眾人士披露；已制定及實施應對有關本集團事務的外來查詢之程序。高級管理層獲確認並被授權為本公司的發言人，以回應指定範疇內的查詢。The Board,with the assistance of other Board Committees,is responsible for maintaining ad

225、equate procedures of risk management and internal control for the Group and the Board had conducted an annual review of its effectiveness for the year under review.The Company engaged an independent internal control consulting firm to conduct a review and perform an overall assessment of the Groups

226、internal control system.The review covered material controls,including financial,operational and compliance controls and risk management functions for the year under review.The findings from the review have been communicated to and addressed by the Board.It has not been revealed to the Board that th

227、e Group requires significant improvement in its risk management functions and internal control procedures.Based on the above,the Board considers that the nature and extent of management risks remains the same since last annual review.As such,the Board is satisfied that the Groups risk management fun

228、ctions and internal control procedures including financial,operational and compliance controls,as appropriate to the Group,have been put in place and considers that the Groups risk management functions and internal control procedures are both effective and adequate.The Board and other Board Committe

229、es review the Groups risk management and internal control procedures annually.The Group has conducted an annual review on whether there is a need for an internal audit department.Given the Groups relatively simple corporate and operation structure,as opposed to diverting resources to establish a sep

230、arate internal audit department,the Board,supported by the Audit Committee,is directly responsible for risk management and internal control systems of the Group and for reviewing its effectiveness.INSIDE INFORMATIONWith respect to procedures and internal controls for the handling and dissemination o

231、f inside information,the Company:is aware of its obligations under the Securities and Futures Ordinance(Cap.571)(the“SFO”)and the Listing Rules and is required,as soon as reasonably practicable after any inside information has come to its knowledge,to disclose the information to the public;has estab

232、lished and implemented procedures for responding to external enquiries about the Groups affairs.Senior management is identified and authorised to act as the Companys spokespersons and respond to enquiries in allocated areas of issues.Corporate Governance Report企業管治報告29ANNUAL REPORT 2024 2024年年報公司秘書公

233、司秘書為本公司全職僱員，並向董事會主席及行政總裁匯報。公司秘書的任命及罷免須經董事會批準。所有董事可取得公司秘書的意見和享用其服務，以確保董事會程序及所有適用法律、規則及規例均獲得遵守。截至二零二四年十二月三十一日止年度，公司秘書根據上市規則第3.29條之規定已接受不少於15個小時的相關專業培訓。彼之履歷載於本年報第90頁 董事及高級管理層履歷 一節。投資者關係本公司認為與股東的有效溝通對提升投資者關係及其對本集團的業務、表現及策略的了解屬至關重要。本公司盡力保持與股東之間的溝通，尤其是透過股東週年大會及股東特別大會。就於股東週年大會及股東特別大會所審議的各項事宜（包括重選董事），董事會主席將

234、另行提呈決議案。董事會主席及各董事委員會的主席將在股東週年大會及股東特別大會上會見股東並回應其查詢。本公司亦將邀請核數師代表出席本公司股東週年大會，以回答股東有關核數工作的執行、核數師報告的編製及內容、會計政策及核數師獨立性等方面的問題。為 促 進 有 效 溝 通，本 公 司 設 有 網 站 www.superland-；該網站提供有關本公司業務營運及發展、財務資料、企業管治常規及其他資料的最新資料，供公眾查閱。本集團的最新資料（包括年報及中期報告、公告及其他企業通訊）會適時在聯交所網站及本公司網站上刊載，並寄發予股東（如有要求）。COMPANY SECRETARYThe Company Se

235、cretary is a full time employee of the Company and reports to the chairman of the Board and the chief executive.The appointment and removal of the Company Secretary are subject to the approval of the Board.All Directors have access to the advice and services of the Company Secretary to ensure that B

236、oard procedures,and all applicable law,rules and regulations,are followed.For the year ended 31 December 2024,the Company Secretary undertook no less than 15 hours of relevant professional training as required under Rule 3.29 of the Listing Rules.His biography is set out on page 90 of this annual re

237、port in the section of“Profile of Directors and Senior Management”.INVESTOR RELATIONSThe Company considers that effective communication with the Shareholders is essential for enhancing investor relations and investor understanding of the Groups business,performance and strategies.The Company endeavo

238、rs to maintain an ongoing dialogue with the Shareholders and in particular,through annual general meeting and extraordinary general meeting.In respect of each matter to be considered at the annual general meetings and extraordinary general meetings,including the re-election of Directors,a separate r

239、esolution will be proposed by the chairman of the Board.The chairman of the Board and the chairmen of the Board Committees will be available at the annual general meeting and extraordinary general meeting to meet with the Shareholders and answer their enquiries.The Company will also invite represent

240、atives of the auditor to attend the annual general meeting of the Company to answer Shareholders questions about the conduct of the audit,the preparation and content of the auditors report,the accounting policies and auditors independence.To promote effective communication,the Company maintains the

241、website of www.superland-;where up-to-date information on the Companys business operations and developments,financial information,corporate governance practices and other information are available for public access.Latest information of the Group including annual and interim reports,announcements an

242、d other corporate communications which will be published on the Stock Exchanges website and the Companys website in a timely fashion and despatched to the Shareholders(if requested).Corporate Governance Report企業管治報告30Superland Group Holdings Limited 德合集團控股有限公司二零二四年股東週年大會定於二零二五年六月二十五日（星期三）舉行。載列各項建議決議

243、案的詳情及其他相關資料的二零二四年股東週年大會通告將於二零二四年股東週年大會日期前不少於21個完整營業日於聯交所網站及本公司網站上刊載，並寄發予股東（如有要求）?；兑陨纤?，董事會認為本公司與股東的溝通於截至二零二四年十二月三十一日止年度為有效。章程文件之修訂截至二零二四年十二月三十一日止年度，本公司章程文件並無任何變動。經修訂章程文件的最新版本可於聯交所網站及本公司網站上查閱。股息政策本公司已就建議派發股息採納股息政策（股息政策），以允許股東分享本公司溢利及本公司可保留足夠儲備以供未來發展。股息政策應符合本集團及股東的最佳利益。董事會以可持續股息政策，在符合股東期望與謹慎資本管理之間努力保

244、持平衡。The 2024 AGM is scheduled to be held on Wednesday,25 June 2025.The notice of the 2024 AGM,setting out details of each proposed resolutions and other relevant information,will be published on the Stock Exchanges website and the Companys website and despatched to the Shareholders(if requested)not

245、less than 21 clear days before to the date of the 2024 AGM.Based on the above,the Board considers that the Companys communication with Shareholders is effective for the year ended 31 December 2024.AMENDMENTS TO THE CONSTITUTIONAL DOCUMENTSFor the year ended 31 December 2024,there were no changes in

246、the Companys constitutional documents.The latest version of the amended constitutional documents is available on the Stock Exchanges website and the Companys website.DIVIDEND POLICYThe Company has adopted a dividend policy(the“Dividend Policy”)in recommending dividends,to allow the Shareholders to p

247、articipate in the Companys profits and for the Company to retain adequate reserves for future growth.The Dividend Policy would be in the best interests of the Group and the Shareholders.The Board endeavours to maintain a balance between meeting the Shareholders expectations and prudent capital manag

248、ement with a sustainable Dividend Policy.Corporate Governance Report企業管治報告31ANNUAL REPORT 2024 2024年年報董事會在考慮宣佈及派付股息時，亦須考慮有關本集團的以下因素，其中包括：(a)實際及預期財務表現及財務業績；(b)實際及可用盈餘及營運資金；(c)預期營運資金需求及未來擴展計劃所需之現金流量；(d)負債股權比率及債務水平；(e)由貸款人可能施加的任何股息派發限制；(f)一般經濟狀況、業務週期及其他可能影響本公司業務狀況或財務表現、策略及財務狀況的內在及外在因素；(g)未來營運及盈利；及(h)董事

249、會認為相關的任何其他條件或因素。任何末期或特別股息必須經股東於股東大會上批準，且金額不能超過董事會所建議。在董事證明本集團利潤可行時，董事會可以不時向股東派付任何中期股息。本公司派付股息的形式、頻率及金額須受開曼群島公司法（經修訂）、公司條例（香港法例第622章）、上市規則、細則、任何其他適用法律及法規以及金融機構所實施的任何其他金融契約之任何限制。本公司並無任何預定派息率。本公司過往派息記錄並不能用作釐定本公司未來可能宣派或派付股息水平的參考或基準。董事會將持續檢討股息政策，並隨時保留全權及酌情更新、修訂及或修改股息政策之權利。股息政策絕不會構成有關本公司對未來股息之具法律約束力的承諾及或絕

250、不會令本公司有義務隨時或不時宣派股息。The Board shall also take into account the following factors of the Group when considering the declaration and payment of dividends,inter alia:(a)the actual and expected financial performance and the financial results;(b)the actual and available surplus and working capital;(c)the

251、expected working capital requirements and cash flow required for the future expansion plans;(d)the debt to equity ratios and the debt level;(e)any restrictions on payment of dividends that may be imposed by the lenders;(f)the general economic conditions,business cycle and other internal and external

252、 factors that may have an impact on the business conditions or financial performance,the strategies and the financial position of the Company;(g)the future operations and earnings;and(h)any other conditions or factors that the Board deems relevant.Any final or special dividends must be approved by t

253、he Shareholders at a general meeting and must not exceed the amount recommended by the Board.The Board may from time to time pay to the Shareholders any interim dividends as appear to the Directors to be justified by the profits of the Group.The form,frequency and amount of dividend payment by the C

254、ompany are subject to any restrictions under the Companies Act(as revised)of the Cayman Islands,Companies Ordinance(Cap.622 of the Laws of Hong Kong),the Listing Rules,the Articles,any other applicable laws and regulations and any other financial covenants imposed by financial institutions.The Compa

255、ny does not have any pre-determined dividend distribution ratio.The Companys dividend distribution record in the past may not be used as a reference or basis to determine the level of dividends that may be declared or paid by the Company in the future.The Board will continually review the Dividend P

256、olicy and reserve the rights in its sole and absolute discretion to update,amend and/or modify the Dividend Policy at any time.The Dividend Policy shall in no way constitute a legally binding commitment by the Company in respect of future dividend and/or in no way obligate the Company to declare a d

257、ividend at any time or from time to time.Corporate Governance Report企業管治報告32Superland Group Holdings Limited 德合集團控股有限公司股東權利1.股東召開股東特別大會（股東特別大會）的方式根據細則第58條，於提出要求當日持有本公司附帶本公司股東大會投票權的繳足股本不少於十分之一的一名或多名股東，於任何時候有權透過向董事會或公司秘書發出書面要求，要求董事會召開股東特別大會，以處理有關要求中指明的任何事項或決議案及向會議議程新增決議案；且該大會應於遞呈該要求後兩個月內舉行。倘遞呈後二十一日內，董

258、事會未開展召開該大會的程序，則遞呈要求人士可自行僅於一個地點（將為主要會議地點）召開實體會議自發以同樣方式作出此舉，而遞呈要求人士因董事會未能召開該大會而產生的所有合理開支應由本公司向遞呈要求人士作出償付。有關要求必須述明大會目的及經申請人簽署，並送交本公司香港主要營業地點（地址為香港九龍灣宏開道8號其士商業中心18樓）以轉交公司秘書。有關要求可由多份格式相近之文件組成，惟每份均須經由一名或以上申請人簽署。倘要求適當，公司秘書將要求董事會根據細則項下之規定向全體註冊股東發出足夠通知後召開股東特別大會。相反，倘要求無效，相關股東將獲告知此結果，亦不會應要求召開股東特別大會。向全體股東發出通知以供

259、考慮相關股東於股東特別大會上所提呈建議的期限，須最少14日書面通知。SHAREHOLDERS RIGHTS1.The way in which the Shareholders can convene an extraordinary general meeting(“EGM”)Pursuant to Article 58 of the Articles,EGMs shall be convened on the requisition of one or more Shareholders holding at the date of deposit of the requisition n

260、ot less than one-tenth of the paid up capital of the Company carrying the right of voting at general meetings of the Company,on a one vote per share basis,shall at all times have the right,by written requisition to the Board or the Company Secretary,to require an extraordinary general meeting to be

261、called by the Board for the transaction of any business or resolution specified in such requisition and to add resolutions to the meeting agenda of such meeting;and such meeting shall be held within two months after the deposit of such requisition.If within twenty-one days of such deposit the Board

262、fails to proceed to convene such meeting the requisitionist(s)himself(themselves)may convene a physical meeting at only one location which will be the principal meeting place,and all reasonable expenses incurred by the requisitionist(s)as a result of the failure of the Board shall be reimbursed to t

263、he requisitionist(s)by the Company.The requisition must state the purposes of the meeting,and must be signed by the requisitionists and lodged to the Company Secretary at the Companys principal place of business in Hong Kong with the address at 18/F,Chevalier Commercial Centre,8 Wang Hoi Road,Kowloo

264、n Bay,Hong Kong,and may consist of several documents in like form each signed by one or more requisitionists.If the requisition is in order,the Company Secretary will ask the Board to convene an EGM by serving sufficient notice in accordance with the requirements under the Articles to all the regist

265、ered Shareholders.On the contrary,if the requisition is invalid,the Shareholders concerned will be advised of this outcome,and accordingly,an EGM will not be convened as requested.The notice period to be given to all Shareholders for consideration of the proposal raised by the Shareholders concerned

266、 at an EGM must be at least 14 clear days notice in writing.Corporate Governance Report企業管治報告33ANNUAL REPORT 2024 2024年年報2.股東可提名某人競選董事的程序根據細則第85條，除非獲董事推薦參選，否則除會上退任董事外，概無任何人士有資格於任何股東大會上參選董事，除非由正式合資格出席大會並於會上投票的股東（並非擬參選人士）簽署通告，其內表明建議提名該人士參選的意向，另外，由獲提名人士簽署載列該人士個人履歷的通告，表明願意參選，該等通告須呈交本公司香港主要營業地點（地址為香港九龍灣宏

267、開道8號其士商業中心18樓）以轉交公司秘書，惟該等通告的最短通告期限為至少七日，倘該等通告於寄發有關該推選的股東大會通告後才呈交，則呈交該等通告的期間由寄發有關該推選的股東大會通告之日起至不遲於該股東大會舉行日期前七日止。送交通知亦須遵守上市規則及細則之其他規定。3.向董事會作出查詢的程序任何有意就本公司向董事會提出查詢之股東可向本公司香港主要營業地點（地址為香港九龍灣宏開道8號其士商業中心18樓）或本公司不時通知之任何地址遞交其書面查詢，並註明收件人為董事會主席及公司秘書。於收到查詢後，本公司將會盡快回覆。根據上市規則，於股東大會提呈之所有決議案須強制性以按股數投票方式進行表決，而投票表決結

268、果將於相關股東大會完結後於聯交所網站及本公司網站刊載。2.The procedures the Shareholders can use to propose a person for election as a DirectorPursuant to Article 85 of the Articles,no person other than a Director retiring at the meeting shall,unless recommended by the Directors for election,be eligible for election as a Direc

269、tor at any general meeting unless a notice signed by a Shareholder(other than the person to be proposed)duly qualified to attend and vote at the meeting for which such notice is given of his intention to propose such person for election and also a notice signed by the person to be proposed of his wi

270、llingness to be elected including that persons biographical details,shall have been lodged to the Company Secretary at the Companys principal place of business in Hong Kong with the address at 18/F,Chevalier Commercial Centre,8 Wang Hoi Road,Kowloon Bay,Hong Kong,at least seven days and that(if the

271、notices are submitted after the despatch of the notice of the general meeting appointed for such election)the period for lodgment of such notice(s)shall commence on the day after the despatch of the notice of the general meeting appointed for such election and end no later than seven days prior to t

272、he date of such general meeting.The lodgement of notice should also be in compliance with the other requirements of the Listing Rules and the Articles.3.The procedures for sending enquiries to the BoardAny Shareholder(s)who wish to raise his/their enquiries concerning the Company to the Board may de

273、liver his/their written enquiry(ies)to the principal place of business of the Company in Hong Kong at the address at 18/F,Chevalier Commercial Centre,8 Wang Hoi Road,Kowloon Bay,Hong Kong,or at any address notified by the Company from time to time and for the attention of the chairman of the Board a

274、nd the Company Secretary.Upon receipt of the enquiries,the Company would reply as soon as possible.Pursuant to the Listing Rules,voting by poll is mandatory on all resolutions put forward at general meetings,and the poll voting results will be published on the Stock Exchanges website and the Company

275、s website after the relevant general meeting.Environmental,Social and Governance Report環境、社會及管治報告34Superland Group Holdings Limited 德合集團控股有限公司BOARD STATEMENTSuperland Group Holdings Limited(the“Company”together with its subsidiaries,hereinafter referred to as the“Group”,“Superland”,“We”or“Us”)is ple

276、ased to present the Environmental,Social and Governance Report for the year end 31 December 2024.The Group puts the sustainable development of its business as the top priority of its long-term development goals,and incorporate climate-related issues and environmental,social and governance elements i

277、nto its long-term business strategic planning.As the most important party of the Group,the Board has the sole responsibility to oversee,manage and monitor the Groups environmental,social and governance issues and progress directly.In response to climate change,the Group has set clear short-term and

278、long-term sustainable development vision and goals to achieve ongoing emission reduction according to governmental requirements of different countries and regions progressively.Relevant emission reduction targets and corresponding strategies are established,and sustainable development factors have b

279、een incorporated into the Groups strategic planning,business model and other decision-making processes.The Board regularly monitors and reviews the effectiveness of management approach,including reviewing the Groups environmental,social and governance performance and adjusting corresponding action p

280、lans.Effective implementation of environmental,social and governance policies relies on the collaboration of different departments.Following the recommendations given by the Stock Exchange,in order to endeavour to achieve the objective of sustainable development,the Group has established an inter-de

281、partmental Environmental,Social and Governance Working Group to coordinate different departments and enhance their mutual co-operation,for ensuring consistent work performance which could be aligned with the stakeholders expectations.董事會聲明德合集團控股有限公司（本公司，連其附屬公司統稱 本集團、德合 或 我們）欣然提呈截至二零二四年十二月三十一日止年度的環境、

282、社會及管治(ESG)報告。本集團把其業務的可持續發展放在其長期發展目標的首位，將氣候相關議題和環境、社會及管治的元素納入其業務策略的長期規劃當中。董事會作為本集團最為重要的領導角色，全權負責督導、直接管理及監督本集團的環境、社會及管治議題和進度。為應對氣候變化，本集團已訂立清晰明確的短期及長期可持續發展願景目標，按照政府要求並朝著減排的願景不斷邁進。相關減排目標和相應的策略已設立，並將可持續發展因素納入本集團的策略規劃、業務模式及其他決策過程中。董事會定期監察及檢討管理方法的有效性，包括檢討本集團的環境、社會及管治表現而調整相應的行動計劃。有效的環境、社會及管治政策實施有賴於不同部門的合作。為

283、此，本集團已因應聯交所建議成立跨部門的環境、社會及管治工作小組，負責協調不同部門以促進彼此之間的合作，務求達到工作表現一致並合乎持份者之期望，為可持續發展目標共同努力。Environmental,Social and Governance Report環境、社會及管治報告35ANNUAL REPORT 2024 2024年年報BOARD STATEMENT(continued)Our brand,Oodles,has also integrated smart technologies and mega data to foster innovation,digitalisation and

284、raise competitiveness of the industry.We aim to develop sustainably by means of fusing traditions and innovations.The Group strives to ensure the establishment of appropriate and effective risk management and internal control systems for work safety,and supervision of the identification and assessme

285、nt of environmental,social and governance and climate-related risks and opportunities,and to response to the challenges and impacts of different times.During the Reporting Period,the Group has achieved a number of ESG awards,such as Junzi Corporation Award and 5+Year Caring Certificate,demonstrating

286、 our commitment in this area and that our contribution to sustainable development has been recognised.Looking ahead,the Board will continue reviewing and monitoring the environmental,social and corporate governance performance of the Group and provide material,reliable,consistent and comparable envi

287、ronmental,social and corporate governance information to its stakeholders for contributing to the creation of a better environment.董事會聲明（續）本集團旗下品牌Oodles透過融入嶄新技術與大數據資訊平臺來促進創新、數碼化並提高在行業中的競爭力。我們期望通過融合傳統和創新來實現可持續發展。本集團竭力確保設立合適有效的風險管理及內部控制系統，監督工作安全，以及環境、社會及管治和氣候相關風險及機遇的識別和評估，以應對時代不同的挑戰及影響。報告期間，本集團獲得了數個環境

288、、社會及管治獎項，例如 君子企業獎 及 5年+愛心關懷證書，表明我們在這方面的承諾以及認可了我們對可持續發展的貢獻。展望將來，董事會將持續檢討及監察本集團的環境、社會及企業管治表現，繼續為其持份者提供重要、可靠、一致、可作比較的環境、社會及企業管治資料，為營造更美好的環境而作出貢獻。Environmental,Social and Governance Report環境、社會及管治報告36Superland Group Holdings Limited 德合集團控股有限公司ABOUT THIS REPORTThe Group is delighted to publish the Enviro

289、nmental,Social and Governance Report(the“Report”)to summarise the Groups policies,measures and performance on the key environmental,social and governance(“ESG”)issues.The Groups ESG Working Group members are responsible for communicating and collaborating with external consultants(Acclime Consulting

290、(Hong Kong)Limited)to compile this Report.Reporting PeriodThe Report illustrates the overall performance of the Group regarding the environmental and social aspects from 1 January 2024 to 31 December 2024(“2024”,the“Reporting Period”).Reporting ScopeThe Report discloses related policies and initiati

291、ves for the core and material businesses namely provision of(i)fitting-out services;and(ii)repair and maintenance services with the qualifications as a registered electrical contractor,registered subcontractor and registered minor works contractor in Hong Kong.The Report discloses key performance in

292、dicators(“KPIs”)of the corporate office(“office”)and the representative project(s)(“project(s)”)in Hong Kong,where the relevant disclosed environmental data primarily include the emission data of the office.The Groups awareness on issues such as greenhouse gas(“GHG”)emissions and climate change is e

293、ver increasing,we focus on improving our data collection system and expanding our disclosure scope.Due to the relocation of the Group to a new office in 2024,the office area covered in this report has decreased compared to 2023.The scope of the Report covers all the Groups operations in the Reportin

294、g Period.Reporting Basis and PrinciplesThe Report is prepared in accordance with the ESG Reporting Guide as set out in Appendix C2 to the Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited(the“Stock Exchange”)and based on the four reporting principles materiality,qu

295、antitative,balance and consistency:“Materiality”Principle:The Group determines material ESG issues by stakeholder engagement and materiality assessment.Details are explained in the section headed“Materiality Assessment”.關於本報告本集團欣然刊發環境、社會及管治報告（本報告），以概述本集團有關主要環境、社會及管治（環境、社會及管治）議題的政策、措施及表現。本集團的環境、社會及管治

296、工作小組成員與外聘顧問（凱晉諮詢顧問有限公司）溝通並合作編寫本報告。報告期間本報告闡述本集團於二零二四年一月一日至二零二四年十二月三十一日（二零二四年、報告期間）於環境及社會層面的整體表現。報告範圍本報告披露核心及重要業務的相關政策及舉措，核心及重要業務即於香港提供(i)裝修服務；及(ii)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。本報告披露涵蓋香港的公司辦公室（辦公室）及代表性項目（項目）的關鍵績效指標（關鍵績效指標），而當中披露的相關環境數據則主要包括辦公室的排放數據。本集團對如溫室氣體（溫室氣體）排放、氣候變化等議題的關注度日益增加，我們著力提升內部

297、數據收集程序並擴大披露範圍。由於二零二四年度集團搬遷至新辦公室，本年度報告範圍涵蓋的辦公室面積比二零二三年有所減少。集團報告期間的所有業務範疇，已於本報告範圍中涵蓋。匯報基礎及原則本報告根據香港聯合交易所有限公司（聯交所）證券上市規則附錄C2所載之環境、社會及管治報告指引編製，並以四項匯報原則 重要性、量化、平衡及一致性為基準：重要性 原則：本集團透過持份者參與及重要性評估確定重大環境、社會及管治議題。詳情於 重要性評估 一節闡釋。Environmental,Social and Governance Report環境、社會及管治報告37ANNUAL REPORT 2024 2024年年報AB

298、OUT THIS REPORT(continued)Reporting Basis and Principles(continued)“Quantitative”Principle:Information is presented with quantitative measure,whenever feasible,including information on the standards,methodologies,assumptions used and provision of comparative data.“Balance”Principle:The Report identi

299、fies the achievements and challenges faced by the Group.“Consistency”Principle:The Report uses consistent methodologies as the previous reports for meaningful comparisons,descriptions are provided if they are affected by any changes.The Report has complied with all“comply or explain”provisions outli

300、ned in the ESG Guide.The information contained herein is sourced from internal documents and statistics of the Group,as well as the combined control,management and operations information provided by the subsidiaries in accordance with the Groups internal management systems.A complete content index i

301、s appended to the last section hereof for quick reference.The Report is prepared and published in both Chinese and English at the Stock Exchanges website(w w w.h k e x n e w s.h k)a n d t h e C o m p a n y s w e b s i t e(https:/www.superland-).In the event of contradiction or inconsistency between

302、the Chinese version and the English version,the English version shall prevail.Review and ApprovalThe board(the“Board”)of directors(the“Directors”)acknowledges their responsibility for ensuring the integrity of the Report and to the best of their knowledge,this Report addresses all relevant material

303、issues and fairly presents the ESG performance of the Company.The Board confirms that it has reviewed and approved the Report.The Report was reviewed and approved by the Board of the Company on 27 March 2025.FeedbackThe Group respects your view on the Report.Should you have any opinions or suggestio

304、ns,you are welcome to share with the Group at infosuperland-.關於本報告（續）匯報基礎及原則（續）量化 原則：本集團於可行情況下以量化計量單位呈報資料，包括有關所用標準、方法、假設及提供比較數據的資料。平衡 原則：本報告識別出本集團取得之成就及面臨之挑戰。一致性 原則：本報告與過往報告使用一致的方法作有意義的比較，陳述任何可能造成影響的變更。本報告已遵守所有環境、社會及管治指引所述之不遵守就解釋 條文。本報告所載資料來自本集團的內部文件及統計數據，以及由附屬公司依據本集團內部管理制度提供的控制、管理及營運資料匯總。本報告最後一節附有完

305、整的內容索引，以便快速查閱。本報告以 中 英 雙 語 編 製 及 刊 發，可 於 聯 交 所 網 站(w w w.h k e x n e w s.h k )及 本 公 司 網 站(https:/www.superland-)查閱。倘中英文版本有任何抵觸或不符之處，概以英文版本為準。審閱及批準董事（董事）會（董事會）明白其有責任確保環境、社會及管治報告的完整性，且據彼等所深知，本報告涵蓋所有相關的重大議題，並公平呈列本公司的環境、社會及管治表現。董事會確認已審閱及批準本報告。本報告已由本公司董事會於二零二五年三月二十七日審閱及批準。意見反饋本集團尊重 閣下對本報告之意見。倘 閣下有任何意見或建議

306、，歡迎透過infosuperland- 與本集團分享。Environmental,Social and Governance Report環境、社會及管治報告38Superland Group Holdings Limited 德合集團控股有限公司董事會定期檢討本集團的環境、社會及管治表現，並檢查及批準本集團的年度環境、社會及管治報告。我們於公司發展、社區利益及環境保護之間取得平衡，並致力在策略及營運上實現可持續發展。Department Heads and Other Employees部門主管及其他僱員Environment,Social and Governance Working Gr

307、oup Composes of department heads,including Report project department,human resources department,safety depart-ment,finance department,marketing department,etc.Provides supports to ESG action plans and formulate relevant internal ESG policies Discusses and provides feedbacks regarding ESG related ris

308、ks and opportunities within departments Meets at least once every half year,and reports to the Board and top management regarding relevant KPIs and target progress,and the ESG Working Group has carried out 2 meetings during the Reporting Period 由各部門主管組成，包括工程部、人事部、安全部、財政部、市場部等 就環境、社會及管治行動計劃提供支援，以及制定有

309、關的環境、社會及管治內部政策 就部門內的與環境、社會及管治相關的風險和機遇進行討論及反饋 最少每半年舉行一次會議，由工作小組主席代表，向董事會及高級管理層匯報相關的關鍵績效指標和目標進度，而環境、社會及管治工作小組在報告期間舉行了2 次會議環境、社會及管治工作小組Board of Directors Oversees the ESG strategies,policies,objectives and targets Managing and implementing our core value on our business 監察環境、社會及管治策略、政策、宗旨及目標 管理及推行業務核心價

310、值董事會Senior Management Advise and supports the Board on ESG matters,strategies and policies Overall management and monitoring of ESG performance and targets 就環境、社會及管治問題、策略及政策向董事會提供意見及支援 全面管理及監察環境、社會及管治表現及目標高級管理層Board of Directors Oversees the ESG strategies,policies,objectives and targets Manages and

311、 implements our core value on our business 監察環境、社會及管治策略、政策、宗旨及目標 管理及推行業務核心價值董事會 Implement ESG policies and related initiatives Collecting environmental performance data on the projects we build and manage Refining our data collection methodology and system Improving the communication of KPIs and tar

312、gets to better track and monitor the sustainability 實施環境、社會及管治政策及相關措施 收集有關我們興建及管理項目的環境、社會及管治表現數據 完善我們的數據收集方法及系統 改善關鍵績效指標和目標的溝通，以更有效地跟蹤和監控可持續性的情況GOVERNANCE STRUCTUREThe Board supports the Groups commitment to fulfilling its environmental and social responsibility and has the overall responsibility fo

313、r the Groups ESG strategy and reporting.管治架構董事會支持本集團致力履行其環境及社會責任，並全面負責本集團的環境、社會及管治策略及匯報。The Board regularly reviews the Groups ESG performance and examines and approves the Groups annual ESG report.We strike for the balance between the company growth,community interest and environmental protection,a

314、nd committed to achieving sustainability both strategically and operationally.Environmental,Social and Governance Report環境、社會及管治報告39ANNUAL REPORT 2024 2024年年報GOVERNANCE STRUCTURE(continued)Board of DirectorsThe Board recognizes that corporate social responsibility is essential for implementing decis

315、ions related to the improvement of company.We aim at creating a lasting and positive impact company aligning with four guiding principles,including(i)Trust and Integrity;(ii)Conscientiousness;(iii)Shared Value Creation;and(iv)Togetherness.Throughout the year,we strive to go beyond compliance and the

316、 Company was not subjected to any significant fines or non-monetary sanctions for non-compliance with laws and regulations in 2024.Board ofDirectors董事會Our Core Value Managing to balance good corporate governance and accountability to stakeholders byrelevant business blueprint核心價值通過相關的業務藍圖設法平衡良好的企業管治

317、及對持份者問責ProductSustainabiltiy Combining technology and environmentally-considerate design for a better performance產品可持續性結合技術及環保設計以取得更好的表現StakeholderCommunication Synchronising anddeveloping strongpartnerships to improvebusiness and sustainabilityperformance performance持份者溝通同步並建立強大的合作夥伴關係，以改善業務及可持續發展績

318、效ProsperousCommunities Providing both investment andsupports to our community in a lasting and meaningful wayStaff Wellbeing Creating exciting and long-term opportunities for all employees,including family values and innovative thinkingto drive excellence across the team員工福祉為全體員工創造激勵人心的長期機會，包括家庭價值觀及

319、長期機會及創新思維，以在團隊中推動卓越表現繁榮社區以持久及有意義的方式向我們的社區提供投資及支持管治架構（續）董事會董事會深明企業社會責任對於落實與本集團發展相關的決策時至關重要。我們矢志創造對社會有長遠及正面影響，同時符合四個主導原則的企業，包括(i)以誠互信；(ii)合乎道德；(iii)創造共同價值；及(iv)和睦共處。我們全年致力超越合規之最低要求，故本公司於二零二四年並未因為違反任何法律法規而被處以重大罰款或非貨幣制裁。Environmental,Social and Governance Report環境、社會及管治報告40Superland Group Holdings Limit

320、ed 德合集團控股有限公司STAKEHOLDER ENGAGEMENTStakeholders opinions are the solid foundation for the Groups sustainable development and success.The stakeholder engagement helps the Group to develop a business strategy that meets the needs and expectations of stakeholders,enhances the ability to identify risk a

321、nd strengthens important relationships.The Group communicates with its stakeholders through various channels,as shown below,to understand their needs and expectations.Stakeholder持份者Communication Channel溝通渠道Needs and Expectations需求與期望Government and Regulatory Agency政府及監管機構 Annual reports,interim repo

322、rts,ESG reports and other public information 年報、中期報告、環境、社會及管治報告及其他公開資料 Supervision and inspection 監督及檢查 Compliance with laws and regulations 合法合規 Timely tax payment 按時繳納稅項 Contribution to the local economy and employment 促進當地經濟發展及就業Shareholder and Investor股東及投資者 Companys annual general meetings and

323、other general meetings of shareholders 公司股東週年大會及其他股東大會 Company website 公司網站 Press releases/announcements 新聞稿公告 Annual reports,interim reports,ESG reports and other public information 年報、中期報告、環境、社會及管治報告及其他公開資料 Return on investments 投資回報 Risk management 風險管理 Information disclosure and transparency 資訊披

324、露及透明度 Protection on shareholders rights and fair treatment 保障股東權益及公平對待Employee僱員 Training 培訓 Meetings 會議 Performance evaluation 表現評估 Survey 意見調查 Staff engagement and voluntary activities 員工參與及義工活動 Companys internal portal 公司內聯網 Employees remuneration and benefits 薪酬福利 Employees rights 員工權益 Training

325、and development 培訓與發展 Health and safety in the workplace 職業健康與安全持份者參與持份者的意見是本集團可持續發展及成功的堅實基礎。持份者參與有助本集團制定符合持份者需求及期望的業務策略，提升風險識別能力及強化重要關係。本集團通過下圖所示的各種渠道與持份者溝通，並得悉各持份者需求及期望。Environmental,Social and Governance Report環境、社會及管治報告41ANNUAL REPORT 2024 2024年年報Stakeholder持份者Communication Channel溝通渠道Needs and

326、Expectations需求與期望Customer客戶 Fax,email and customer services telephone hotline 傳真、電郵及客戶服務熱線電話 Meetings 會議 Feedback on products and services 產品及服務反饋 Product and service quality assurance 優質產品與服務 Health and safety 健康與安全 Information disclosure and transparency 資訊披露及透明度 Business ethics 商業道德Supplier/Subco

327、ntractor/Business Partner供應商分包商 業務合作夥伴 Meetings 會議 Site visit 實地視察 Survey 意見調查 Training 培訓 Fair procurement 公平採購 Long-term cooperation 長期合作 Win-win cooperation 互惠互利 Business ethics 商業道德Community and Non-governmental Organisations(NGOs)社區及非政府組織（非政府組織）Corporate social responsibility programmes and vol

328、untary activities 企業社會責任計劃及義工活動 Sponsorship and Donation 贊助及捐贈 ESG reports 環境、社會及管治報告 Social media platforms e.g.Facebook page and LinkedIn page 社交媒體平臺，如Facebook專頁及LinkedIn專頁 Community environment improvement 改善社區環境 Social responsibilities 參與公益事業 Information transparency 資訊公開透明Media傳媒 Enquiry mailbo

329、x 查詢電郵 Information transparency 資訊公開透明重要性評估STAKEHOLDER ENGAGEMENT(continued)持份者參與（續）Environmental,Social and Governance Report環境、社會及管治報告42Superland Group Holdings Limited 德合集團控股有限公司重要性評估於編製本環境、社會及管治報告時，作為重要性評估流程的一環，本集團直接與以下持份者群體溝通，以確定本報告中涉及對本集團之業務及其持份者有重大影響的議題並加以排序。流程MATERIALITY ASSESSMENTWhen prepa

330、ring the ESG Report,the Group directly engaged with various stakeholders as part of the materiality assessment process to identify and prioritise the issues to be included in the ESG Report which the Board believes would have significant impact on the Groups business and its stakeholders.ProcessStag

331、e 2 PrioritisationConducted online surveys to rate the importance of eachissue from the perspective of a stakeholder and the Group using a scale of 1 to 5.Developed the materiality matrix based on the scores of the surveys,set the threshold for materiality(i.e.at a score of average)and prioritised a

332、 list of sustainability issues.進行線上意見調查，從持份者及本集團的角度對每個議題的重要性進行評分，評分範圍為1至5分。根據意見調查的分數建立重要性矩陣，設定重要性的閾值（即平均值），並對可持續發展議題排序。階段2 排序Stage 3 ValidationManagement reviewed the materiality matrix and thethreshold for materiality.ESG issues,with a score of average or above from the perspective of a stakeholder

333、 and the Group,were prioritised as the most important sustainabilityissues for the Group to address and report on.管理層檢討重要性矩陣及重要性閾值。從持份者及本集團的角度出發，分數為平均分或以上的環境、社會及管治議題被列為本集團需處理及就此作出匯報的最重要可持續發展議題。階段3 驗證Stage 1 IdentifcationA selection of ESG issues that may reasonably be considered important for the Group by itself and its stakeholders from various sources,including listing rules requirement,industry