中國核能科技：二零二四中期報告.pdf

1、1Interim Report 2024 二零二四年中期報告CONTENTS 目錄2 CORPORATE INFORMATION公司資料5 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表8 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表10 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表12 CO

2、NDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表13 NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS簡明綜合中期財務報表附註43 MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析82 CORPORATE GOVERNANCE AND OTHER INFORMATION企業管治及其他資料2China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司CORP

3、ORATE INFORMATIONBOARD OF DIRECTORSExecutive DirectorsMr.Shu Qian(Chairman)Mr.Wu Yuanchen(Vice Chairman)Mr.Li Hongwei(Vice Chairman)Mr.Liu GenyuMs.Huang Yan Ms.Liu JianrongIndependent Non-executive DirectorsDr.Xu Shiqing Dr.Su LixinMr.Wang RuzhangAUDIT COMMITTEEDr.Su Lixin(Chairman)Dr.Xu ShiqingMr.W

4、ang RuzhangREMUNERATION COMMITTEE Dr.Xu Shiqing(Chairman)Mr.Shu QianMr.Wu Yuanchen Dr.Su LixinMr.Wang RuzhangNOMINATION COMMITTEE Mr.Shu Qian(Chairman)Mr.Wu YuanchenDr.Xu ShiqingDr.Su LixinMr.Wang RuzhangCOMPANY SECRETARYMr.Chan Yiu Wing公司資料董事會執行董事舒謙先生（主席）吳元塵先生（副主席）李鴻衛先生（副主席）劉根鈺先生黃艷女士劉建榮女士獨立非執行董事許世清

5、博士蘇黎新博士王如章先生審核委員會蘇黎新博士（主席）許世清博士王如章先生薪酬委員會許世清博士（主席）舒謙先生吳元塵先生蘇黎新博士王如章先生提名委員會舒謙先生（主席）吳元塵先生許世清博士蘇黎新博士王如章先生公司秘書陳耀榮先生3Interim Report 2024 二零二四年中期報告主要往來銀行北京銀行股份有限公司中國銀行股份有限公司江蘇銀行股份有限公司中信銀行（國際）有限公司中國建設銀行股份有限公司招商銀行股份有限公司創興銀行有限公司中國工商銀行股份有限公司平安銀行香港分行中國郵政儲蓄銀行股份有限公司上海浦東發展銀行股份有限公司香港上海滙豐銀行有限公司核數師安永會計師事務所香港鰂魚涌英皇道97

6、9號太古坊一座27樓香港股份過戶登記處卓佳登捷時有限公司香港夏愨道16號遠東金融中心17樓註冊辦事處Clarendon House2 Church StreetHamilton HM 11BermudaPRINCIPAL BANKERSBank of Beijing Co.,Ltd.Bank of China LimitedBank of Jiangsu Co.,Ltd.China CITIC Bank International LimitedChina Construction Bank CorporationChina Merchants Bank Co.,Ltd.Chong Hing

7、Bank LimitedIndustrial and Commercial Bank of China LimitedPing An Bank Co.,Ltd Hong Kong BranchPostal Savings Bank of China Co.,Ltd.Shanghai Pudong Development Bank Co.,Ltd.The Hongkong and Shanghai Banking Corporation LimitedAUDITORErnst&Young27/F,One Taikoo Place979 Kings RoadQuarry Bay,Hong Kong

8、HONG KONG SHARE REGISTRARTricor Tengis Limited17/F,Far East Finance Centre16 Harcourt RoadHong KongREGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11Bermuda4China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司HONG KONG PRINCIPAL OFFICERoom 2801,28/FChina Resources Building26 H

9、arbour RoadWanchaiHong KongSTOCK CODE611WEBSITE香港主要辦事處香港灣仔港灣道26號華潤大廈28樓2801室股份代號611網頁5Interim Report 2024 二零二四年中期報告簡明綜合損益及其他全面收益表截至二零二四年六月三十日止六個月中國核能科技集團有限公司（本公司）董事會（董事會）欣然呈列本公司及其附屬公司（統稱 本集團）截至二零二四年六月三十日止六個月之未經審核簡明綜合中期財務報表，連同截至二零二三年六月三十日止六個月之比較數字。此等簡明綜合中期財務報表未經本集團核數師審閱及審核，惟已經本公司之審核委員會審閱，且並無異議。CONDEN

10、SED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOMEFor the six months ended 30 June 2024The board of directors(the“Board”)of China Nuclear Energy Technology Corporation Limited(the“Company”)is pleased to present the unaudited condensed consolidated interim financial statement

11、s of the Company and its subsidiaries(collectively referred to as the“Group”)for the six months ended 30 June 2024,together with the comparative figures for the six months ended 30 June 2023.These condensed consolidated interim financial statements have not been reviewed and audited by the Groups au

12、ditors,but have been reviewed without disagreement by the audit committee of the Company.Six months ended 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unaudited)(Unaudited)（未經審核）（未經審核）NotesHK$000HK$000附註港幣千元港幣千元 REVENUE收益4821,101909,811Cost of sales銷售成本(565,944)(713,305)Gross profit毛利255,157196,506Other inc

13、ome and gains其他收入及盈利11,46125,646Administrative expenses行政開支(52,435)(60,171)Reversal of impairment/(impairment losses)on trade and bills receivables and contract assets應收貿易賬項及票據以及 合約資產之減值撥回（減值虧損）407(359)Finance costs財務成本5(113,399)(89,434)Share of profits and losses of an associate 分佔一間聯營公司之溢利 及虧損1972

14、94 PROFIT BEFORE TAX除稅前溢利6101,38872,482Income tax expense所得稅開支7(24,096)(17,289)PROFIT FOR THE PERIOD期內溢利77,29255,193 6China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司Six months ended 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unaudited)(Unaudited)（未經審核）（未經審核）HK$000HK$000港幣千元港幣千元 OTHER COMP

15、REHENSIVE LOSS其他全面虧損Other comprehensive loss that may be reclassified to profit or loss in subsequent periods:其後可能重新分類至損益之其他全面虧損：Exchange differences:匯兌差額：Exchange differences on translation of foreign operations換算境外業務產生之匯兌差額(15,992)(78,358)Exchange differences reclassified to profit or loss upon di

16、sposal of an associate出售一間聯營公司後重新分類至損益之匯兌差額(186)Share of other comprehensive loss of an associate分佔一間聯營公司之其他全面虧損(112)(1)OTHER COMPREHENSIVE LOSS FOR THE PERIOD,NET OF TAX期內其他全面虧損，扣除稅項(16,104)(78,545)TOTAL COMPREHENSIVE INCOME/(LOSS)FOR THE PERIOD期內全面收益（虧損）總額61,188(23,352)Profit attributable to:以下各方應

17、佔溢利：Owners of the parent母公司擁有人71,12960,919Non-controlling interests非控股權益6,163(5,726)77,29255,193 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME(Continued)For the six months ended 30 June 2024簡明綜合損益及其他全面收益表（續）截至二零二四年六月三十日止六個月7Interim Report 2024 二零二四年中期報告簡明綜合損益及其他全面

18、收益表（續）截至二零二四年六月三十日止六個月Six months ended 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unaudited)(Unaudited)（未經審核）（未經審核）NoteHK$000HK$000附註港幣千元港幣千元 Total comprehensive income/(loss)attributable to:以下各方應佔全面收益（虧損）總額：Owners of the parent母公司擁有人56,008(16,073)Non-controlling interests非控股權益5,180(7,279)61,188(23,352)EA

19、RNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE PARENT母公司普通權益持有人 應佔每股盈利8Basic and diluted基本及攤薄 For profit for the period 期內溢利HK3.84 cents3.84港仙HK3.29 cents3.29港仙 CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME(Continued)For the six months ended 30 Ju

20、ne 20248China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION30 June 2024As at30 June2024As at31 December2023於二零二四年六月三十日於二零二三年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）NotesHK$000HK$000附註港幣千元港幣千元 NON-CURRENT ASSETS非流動資產Property,plant and e

21、quipment物業、廠房及設備106,222,0305,701,297Right-of-use assets使用權資產385,248382,540Investment in an associate於一間聯營公司的投資118,3168,231Financial assets at fair value through profit or loss按公平值計入損益之 金融資產43,00137,803Finance lease receivables融資租賃應收款項227,472240,495Loan receivables應收貸款8,53210,647Prepayment for proper

22、ty,plant and equipment物業、廠房及設備預付款157,031259,136 Total non-current assets非流動資產總額7,051,6306,640,149 CURRENT ASSETS流動資產Trade and bills receivables應收貿易賬項及票據121,535,5341,518,915Contract assets合約資產262,608289,953Finance lease receivables融資租賃應收款項26,07331,481Loan receivables應收貸款113,088114,431Prepayments,othe

23、r receivables and other assets預付款項、其他應收款項及其他資產724,961721,225Pledged bank deposits已抵押銀行存款13179,568341,774Cash and cash equivalents現金及現金等價物997,3281,779,293 Total current assets流動資產總額3,839,1604,797,072 簡明綜合財務狀況表二零二四年六月三十日9Interim Report 2024 二零二四年中期報告As at30 June2024As at31 December2023於二零二四年六月三十日於二零二三

24、年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）NotesHK$000HK$000附註港幣千元港幣千元 CURRENT LIABILITIES流動負債Trade and bills payables應付貿易賬項及票據141,391,9011,525,648Contract liabilities合約負債104,777235,434Other payables and accruals其他應付款項及應計款項111,811107,408Bank and other borrowings銀行及其他借貸151,661,6512,066,829Lease liabiliti

25、es租賃負債23,27922,949Tax payable應付稅項8,83313,613 Total current liabilities流動負債總額3,302,2523,971,881 NET CURRENT ASSETS流動資產淨額536,908825,191 TOTAL ASSETS LESS CURRENT LIABILITIES 資產總額減流動負債7,588,5387,465,340 NON-CURRENT LIABILITIES非流動負債Bank and other borrowings銀行及其他借貸155,436,2965,384,060Lease liabilities租賃負

26、債313,335305,672Deferred tax liabilities遞延稅項負債3,9091,798 Total non-current liabilities非流動負債總額5,753,5405,691,530 Net assets資產淨額1,834,9981,773,810 EQUITY權益Equity attributable to owners of the parent 母公司擁有人應佔權益Share capital股本16185,204185,204Reserves儲備1,608,8751,552,867 1,794,0791,738,071 Non-controlling

27、 interests非控股權益40,91935,739 Total equity權益總額1,834,9981,773,810 簡明綜合財務狀況表（續）二零二四年六月三十日CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION(Continued)30 June 202410China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITYFor the six months

28、ended 30 June 2024Attributable to owners of the parent母公司擁有人應佔 Share capitalShare premium*Exchange reserve*Statutory reserve*Retained earnings*TotalNon-controlling interestsTotal equity股本 股份溢價*匯兌儲備*法定儲備*保留盈利*總額 非控股權益權益總額HK$000HK$000HK$000HK$000HK$000HK$000HK$000HK$000港幣千元港幣千元港幣千元港幣千元港幣千元港幣千元港幣千元港幣千元

29、(note 16)（附註16）At 31 December 2023(audited)於二零二三年 十二月三十一日（經審核）185,204415,086(116,064)99,840 1,154,005 1,738,07135,739 1,773,810 Profit for the period期內溢利71,12971,1296,16377,292Other comprehensive loss for the period:期內其他全面虧損：Share of other comprehensive loss of an associate,net of tax分佔一間聯營 公司之其他 全面

30、虧損，扣除稅項(112)(112)(112)Exchange differences on translation of foreign operations換算境外業務 產生之匯兌 差額(15,009)(15,009)(983)(15,992)Total comprehensive (loss)/income for the period期內全面（虧損）收益總額(15,121)71,12956,0085,18061,188 Transfer of reserves轉撥儲備23,405(23,405)At 30 June 2024(unaudited)於二零二四年 六月三十日（未經審核）185

31、,204415,086(131,185)123,245 1,201,729 1,794,07940,919 1,834,998 *These reserve accounts comprise the consolidated reserves of HK$1,608,875,000(31 December 2023:HK$1,552,867,000)in the condensed consolidated statement of financial position.簡明綜合權益變動表截至二零二四年六月三十日止六個月*該 等 儲 備 賬 戶 包 括 簡 明 綜 合財 務 狀 況 表 中

32、的 綜 合 儲 備 港幣 1,608,875,000 元（二 零二三年十二月三十一日：港幣1,552,867,000元）。11Interim Report 2024 二零二四年中期報告CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY(Continued)For the six months ended 30 June 2024Attributable to owners of the parent母公司擁有人應佔 Share capitalShare premiumExchange reserveStatutory reserveRet

33、ained earningsTotalNon-controlling interestsTotal equity股本股份溢價匯兌儲備法定儲備保留盈利總額 非控股權益權益總額HK$000HK$000HK$000HK$000HK$000HK$000HK$000HK$000港幣千元港幣千元港幣千元港幣千元港幣千元港幣千元港幣千元港幣千元(note 16)（附註16）At 31 December 2022(audited)於二零二二年 十二月三十一日（經審核）185,204415,086(86,369)79,998 1,066,158 1,660,07733,353 1,693,430Profit f

34、or the period期內溢利60,91960,919(5,726)55,193Other comprehensive loss for the period:期內其他全面虧損：Exchange differences reclassified to profit or loss upon deregistration of subsidiaries取消註冊附屬 公司後重新 分類至損益之 匯兌差額(186)(186)(186)Share of other comprehensive loss of an associate,net of tax分佔一間聯營 公司之其他 全面虧損，扣除稅項(

35、1)(1)(1)Exchange differences on translation of foreign operations換算境外業務 產生之匯兌 差額(76,805)(76,805)(1,553)(78,358)Total comprehensive (loss)/income for the period期內全面（虧損）收益總額(76,992)60,919(16,073)(7,279)(23,352)Transfer of reserves轉撥儲備26,781(26,781)Deregistration of a subsidiary取消註冊一間附屬 公司(5,729)(5,729

36、)At 30 June 2023(unaudited)於二零二三年 六月三十日（未經審核）185,204415,086(163,361)106,779 1,100,296 1,644,00420,345 1,664,349 簡明綜合權益變動表（續）截至二零二四年六月三十日止六個月12China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWSFor the six months ended 30 June 2024Six months

37、ended 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unaudited)(Unaudited)（未經審核）（未經審核）HK$000HK$000港幣千元港幣千元 Net cash flows from/(used in)operating activities經營活動所得（所用）現金流量 淨額232,337(231,474)Net cash flows(used in)/from investing activities投資活動（所用）所得現金流量 淨額(561,878)355,885Net cash flows(used in)/from financing

38、activities融資活動（所用）所得現金流量 淨額(445,251)684,456 NET(DECREASE)/INCREASE IN CASH AND CASH EQUIVALENTS現金及現金等價物之（減少）增加 淨額(774,792)808,867Cash and cash equivalents at the beginning of the period期初之現金及現金等價物1,779,2931,003,877Effect of foreign exchange rate changes,net匯率變動之影響，淨額(7,173)(63,032)CASH AND CASH EQUI

39、VALENTS AT END OF THE PERIOD期終之現金及現金等價物997,3281,749,712 Analysis of balances of cash and cash equivalents現金及現金等價物之結餘分析Cash and bank balances現金及銀行結餘997,3281,749,712 簡明綜合現金流量表截至二零二四年六月三十日止六個月13Interim Report 2024 二零二四年中期報告NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTSFor the six mont

40、hs ended 30 June 20241.CORPORATE INFORMATIONChina Nuclear Energy Technology Corporation Limited(the“Company”)is a limited liability company incorporated in Bermuda.The registered office of the Company is located at Clarendon House 2 Church Street,Hamilton HM 11,Bermuda.The principal place of busines

41、s of the Company is located at Room 2801,28th Floor,China Resources Building,26 Harbour Road,Wanchai,Hong Kong.During the six months ended 30 June 2024,the Company and its subsidiaries(collectively referred to as the“Group”)were involved in the following principal activities:engineering,procurement

42、and construction(“EPC”)and consultancy and general construction services power generation financing service簡明綜合中期財務報表 附註截至二零二四年六月三十日止六個月1.公司資料中 國 核 能 科 技 集 團 有 限 公司（本 公 司 ）乃 於 百 慕達 註 冊 成 立 之 有 限 公 司。本 公 司 的 註 冊 辦 事 處 位 於 Clarendon House 2 Church Street,Hamilton HM 11,Bermuda。本公司之主要營業地點位於香港灣仔港灣道26號華潤

43、大廈28樓2801室。截至二零二四年六月三十日止六個月，本公司及其附屬公司（統稱本集團）從事以下主要業務：工 程、採 購 及 建 設（EPC）及諮詢及整體建設服務 發電 融資服務14China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司2.BASIS OF PREPARATION AND ACCOUNTING POLICIESThe unaudited condensed consolidated interim financial statements(the“Interim Financial Statements”

44、)for the six months ended 30 June 2024 has been prepared in accordance with Hong Kong Accounting Standard(“HKAS”)34 Interim Financial Reporting issued by the Hong Kong Institute of Certified Public Accountants(“HKICPA”)and the applicable disclosure provisions of Rules Governing the Listing of Securi

45、ties on The Stock Exchange of Hong Kong Limited.The Interim Financial Statements should be read in conjunction with the annual financial statements for the year ended 31 December 2023,which have been prepared in accordance with Hong Kong Financial Reporting Standards(“HKFRSs”).The accounting policie

46、s applied and the significant judgements made by the management are consistent with those described in the annual financial statements for the year ended 31 December 2023,except for the adoption of amendments to HKFRSs effective for the financial year ending 31 December 2024 as described below.The H

47、KICPA has issued a number of new or amended HKFRSs that are first effective for the accounting period beginning on 1 January 2024.2.編製基準及會計政策截至二零二四年六月三十日止六個月之未經審核簡明綜合中期財務報表（中期財務報表）乃根據香港會計師公會（香港會計師公會）頒佈之香港會計準則（香港會計準則）第34號中期財務報告 及香港聯合交易所有限公司證券上市規則之適用披露條文編製。中期財務報表應連同根據香港財務報告準則（香港財務報告準則）編製截至二零二三年十二月三十一日

48、止年度之年度財務報表一併閱讀。所應用之會計政策及管理層作出之重大判斷與於截至二零二三年十二月三十一日止年度之年度財務報表所述者一 致，惟 採 納 於 截 至 二 零二四年十二月三十一日止財政年度生效之香港財務報告準則之修訂載於下文。香港會計師公會已頒佈一系列新訂或經修訂香港財務報告準則，其將於自二零二四年一月一日開始的會計期間首次生效。15Interim Report 2024 二零二四年中期報告2.BASIS OF PREPARATION AND ACCOUNTING POLICIES(Continued)All new or amended HKFRSs that are effectiv

49、e from 1 January 2024 did not have any material impact on the Groups accounting policies.The Group has not early adopted any new standard,interpretation or amendment that has been issued but is not yet effective for the current accounting period.There is no change in the accounting policies in the p

50、reparation of the interim consolidated financial information with those applied of the Groups annual consolidated financial statements for the year ended 31 December 2023.3.FINANCIAL INSTRUMENTSA number of assets and liabilities included in the Groups Interim Financial Statements require measurement

51、 at,and/or disclosure of,fair value.2.編製基準及會計政策（續）於二零二四年一月一日開始生效的所有新訂或經修訂香港財務報告準則對本集團會計政策並無任何重大影響。本集團並未提早採納任何於本會計期間已發行但尚未生效 的 新 訂 準 則、詮 釋 或 修訂。編製中期綜合財務資料的會計政策與本集團截至二零二三年十二月三十一日止年度的年度綜合財務報表所應用者並無變動。3.金融工具計入本集團中期財務報表之多項資產及負債須按公平值計量及或作出公平值披露。16China Nuclear Energy Technology Corporation Limited 中國核能科技集

52、團有限公司3.FINANCIAL INSTRUMENTS(Continued)The fair value measurement of the Groups financial and non-financial assets and liabilities utilises market observable inputs and data as far as possible.Inputs used in determining fair value measurements are categorised into different levels based on how obser

53、vable the inputs used in the valuation technique utilised are(the“fair value hierarchy”):Level 1 based on quoted prices(unadjusted)in active markets for identical assets or liabilitiesLevel 2 based on valuation techniques for which the lowest level input that is significant to the fair value measure

54、ment is observable,either directly or indirectlyLevel 3 based on valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservableThe classification of an item into the above levels is based on the lowest level of the inputs used that has a signi

55、ficant effect on the fair value measurement of the item.Transfers of items between levels are recognised in the period they occur.3.金融工具（續）本集團金融及非金融資產及負債之公平值計量盡可能使用市場可觀察輸入數據及數值。釐定公平值計量所使用之輸入數據乃基於估值方法中所使用輸入數據的可觀察程度分為不同的等級（公平值等級）：第一級 基於相同資產或負債於活躍市場的報價（未經調整）第二級 基於對公平值計量而言屬重大的可觀察（直接或間接）最低層輸入數據的估值方法第三級 基

56、於對公平值計量而言屬重大的不可觀察最低層輸入數據的估值方法將項目分類為上述等級乃基於所使用對該項目公平值計量產生重大影響之最低等級輸入數據確定。等級之間項目轉撥於其產生期間確認。17Interim Report 2024 二零二四年中期報告3.FINANCIAL INSTRUMENTS(Continued)There were no transfers between levels during the six months ended 30 June 2024.The directors of the Company consider that except for financial as

57、sets at fair value through profit or loss(“FVTPL”),the carrying amounts of financial and non-financial assets and financial liabilities recognised in the Interim Financial Statements approximate to their fair values.The following table presents the fair value of the Groups financial instruments that

58、 are measured at fair value at the end of the reporting period:As at 30 June 2024As at 31 December 2023於二零二四年六月三十日於二零二三年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）HK$000HK$000港幣千元港幣千元 Financial assets at FVTPL按公平值計入損益之金融資產 Unlisted equity investments非上市股本投資43,00137,803 3.金融工具（續）截至二零二四年六月三十日止六個月內，各等級之間並無轉

59、撥。本公司董事認為，除按公平值計入損益（按公平值計入損益）之金融資產外，於中期財務報表確認之金融及非金融資產以及金融負債之賬面值與其公平值相若。下表呈列本集團於報告期末按公平值計量的金融工具的公平值：18China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司3.FINANCIAL INSTRUMENTS(Continued)The following methods and assumptions were used to estimate the fair values:The fair value of unlist

60、ed equity investments classified as FVTPL has been estimated by using income approach or recent transaction price,where appropriate.Under the income approach,the discounted cash flow method was used to capture the present value of the expected future economic benefits to be derived from the ownershi

61、p of the investees,based on an appropriate discount rate and long-term pre-tax operating margins,taking into account managements experience and knowledge of market conditions of the specific industries,ranged from 31%to 35%(31 December 2023:31%to 35%)and the discount rates of 10.67%(31 December 2023

62、:10.67%)were adopted,determined using a Capital Asset Pricing Model.3.金融工具（續）以下方法及假設乃用於估計公平值：分類為按公平值計入損益的非上市股本投資之公平值使用收入法或近期交易價格（如適用）進行估計。根據收入法，採用現金流貼現法計算從被投資人所有權獲得之預期未來經濟利益之現值，基於適當貼現率及長期稅前經營利潤率，乃考慮到管理層之經驗和對特定行業市場情況之了解，介乎31%至35%（二零二三年十二月三十一日：31%至35%），所應用貼現率10.67%（二零二三年十二月三十一日：10.67%）乃採用資本資產定價模型釐定。19

63、Interim Report 2024 二零二四年中期報告4.SEGMENT REPORTING AND REVENUEOperating segments and the amounts of each segment item reported in these Interim Financial Statements are identified from the financial information provided regularly to the Groups top management for the purposes of allocating resources to

64、 and assessing the performance of the Groups various lines of business.Individually material operating segments are not aggregated for financial reporting purposes unless the segments have similar economic characteristics and are similar in respect of the nature of business activities.For management

65、 purposes,the Group is organised into business units based on their products and services and has three(six months ended 30 June 2023:three)reportable operating segments as follows:(a)the EPC and consultancy and general construction segment comprises the Groups EPC and consulting services operations

66、 relating to construction of photovoltaic power plants and general construction services;(b)the power generation segment comprises the Groups power generation operations;and(c)the financing segment comprises the Groups financing operations.4.分部報告及收益經營分部及各分部項目於該等中期財務報表呈報之金額乃根據定期向本集團最高管理層提供以作資源分配及評估本集

67、團不同業務種類表現之財務資料而識別。個別重大經營分部並未就財務報告而合併，除非有關分部具有相似經濟特徵且業務活動之性質類似。就管理目的而言，本集團根據其產品及服務劃分各業務單位並擁有如下三個（截至二零二三年六月三十日止六個月：三個）可呈報經營分部：(a)EPC及諮詢及整體建設分部包括本集團與建造光伏電站及整體建設服務有關的EPC及諮詢服務業務；(b)發電分部包括本集團的發電業務；及(c)融資分部包括本集團之融資業務。20China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司4.SEGMENT REPORTING AND

68、REVENUE(Continued)Management monitors the results of the Groups operating segments separately for the purpose of making decisions about resource allocation and performance assessment.Segment performance is evaluated based on reportable segment profit/loss,which is a measure of adjusted profit/loss b

69、efore tax.The adjusted profit/loss before tax is measured consistently with the Groups profit before tax except that interest income,finance costs,dividend income,change in fair value of financial asset at fair value through profit or loss,gain on disposal of an associate,share of results of an asso

70、ciate as well as head office and corporate expenses are excluded from such measurement.All assets are allocated to operating segments,except for certain property,plant and equipment,right-of-use assets,prepayment,other receivables and other assets and cash and cash equivalents of head office,financi

71、al asset at fair value through profit or loss and investment in an associate.All liabilities are allocated to operating segments,except for other payables and accruals and bank borrowings of head office.Intersegment sales and transfers are transacted with reference to the selling prices used for sal

72、es made to third parties at the then prevailing market prices.4.分部報告及收益（續）管理層會分別監察本集團經營分部的業績，以作出有關資 源 分 配 及 表 現 評 估 的 決定。分部表現乃按可呈報分部溢利虧損（以除稅前已調整溢利虧損計量）評估。經調整除稅前溢利虧損按與本集團除稅前溢利一致的方式計量，惟利息收入、財務成本、股息收入、按公平值計入損益之金融資產的公平值變動、出售一間聯營公司之收益、分佔一間聯營公司之業績以及總部及企業開支不包括在此計量中。所 有 資 產 均 分 配 至 經 營 分部，惟總部的若干物業、廠房及設備、使用權

73、資產、預付款項、其他應收款項及其他資產以及現金及現金等價物、按公平值計入損益之金融資產及於一間聯營公司的投資除外。所 有 負 債 均 分 配 至 經 營 分部，惟 總 部 的 其 他 應 付 款項、應計款項及銀行借貸除外。分部間銷售及轉讓乃參考按當時現行市價向第三方銷售所用的售價進行交易。21Interim Report 2024 二零二四年中期報告4.SEGMENT REPORTING AND REVENUE(Continued)For the six months ended30 June 2024(Unaudited)EPC and consultancy and general con

74、structionPower generationFinancingTotal截至二零二四年六月三十日止六個月（未經審核）EPC及諮詢及整體建設發電融資總計HK$000HK$000HK$000HK$000港幣千元港幣千元港幣千元港幣千元 Segment revenue分部收益Sales to external customers銷售予外部客戶398,858410,04612,197821,101Intersegment sales分部間銷售15,40715,407 Total segment revenue分部收益總額398,858410,04627,604836,508Reconciliat

75、ion:對賬：Elimination of intersegment sales 分部間銷售抵銷(15,407)Revenue from external customers 來自外部客戶的收益821,101 Segment results分部業績16,104197,695(2,969)210,830Reconciliation:對賬：Interest income利息收入9,598Corporate and other unallocated expenses企業及其他未分配開支(5,838)Finance costs財務成本(113,399)Share of results of an a

76、ssociate分佔一間聯營公司之業績197 Profit before tax除稅前溢利101,388Income tax expense所得稅開支(24,096)Profit for the period期內溢利77,292 At 30 June 2024(Unaudited)於二零二四年六月三十日（未經審核）Segment assets分部資產1,847,4998,139,219493,90610,480,624Reconciliation:對賬：Corporate and other unallocated assets企業及其他未分配資產410,166 Total assets資產總

77、額10,890,790 Segment liabilities分部負債2,119,5415,645,905787,9838,553,429Reconciliation:對賬：Corporate and other unallocated liabilities企業及其他未分配負債502,363 Total liabilities負債總額9,055,792 4.分部報告及收益（續）22China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司4.SEGMENT REPORTING AND REVENUE(Continued)F

78、or the six months ended30 June 2023(Unaudited)EPC and consultancy and general constructionPower generationFinancingTotal截至二零二三年六月三十日止六個月（未經審核）EPC及諮詢及整體建設發電融資總計HK$000HK$000HK$000HK$000港幣千元港幣千元港幣千元港幣千元 Segment revenue分部收益Sales to external customers銷售予外部客戶612,210283,04214,559909,811Intersegment sales分部

79、間銷售17,49417,494 Total segment revenue分部收益總額612,210283,04232,053927,305Reconciliation:對賬：Elimination of intersegment sales 分部間銷售抵銷(17,494)Revenue from external customers來自外部客戶的收益909,811 Segment results分部業績(2,250)148,1681,330147,248Reconciliation:對賬：Interest income利息收入24,914Corporate and other unalloc

80、ated expenses企業及其他未分配開支(10,540)Finance costs財務成本(89,434)Share of results of an associate分佔一間聯營公司之業績294 Profit before tax除稅前溢利72,482Income tax expense所得稅開支(17,289)Profit for the period期內溢利55,193 At 30 June 2023(Unaudited)於二零二三年六月三十日（未經審核）Segment assets分部資產4,357,0074,480,993534,1769,372,176Reconciliat

81、ion:對賬：Corporate and other unallocated assets企業及其他未分配資產135,840 Total assets資產總額9,508,016 Segment liabilities分部負債3,642,8122,872,309841,3777,356,498Reconciliation:對賬：Corporate and other unallocated liabilities企業及其他未分配負債487,169 Total liabilities負債總額7,843,667 4.分部報告及收益（續）23Interim Report 2024 二零二四年中期報告5

82、.FINANCE COSTSSix months ended 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unaudited)(Unaudited)（未經審核）（未經審核）HK$000HK$000港幣千元港幣千元 Interest on bank and other borrowings銀行及其他借貸之利息110,48986,465Interest on lease liabilities租賃負債之利息2,9102,969 113,39989,434 5.財務成本24China Nuclear Energy Technology Corporation Limit

83、ed 中國核能科技集團有限公司6.PROFIT BEFORE TAXThe Groups profit before tax is arrived at after charging/(crediting):Six months ended 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unaudited)(Unaudited)（未經審核）（未經審核）HK$000HK$000港幣千元港幣千元 (Reversal of impairment)/Impairment losses on trade and bills receivables and contract a

84、ssets應收貿易賬項及票據以及 合約資產之（減值撥回）減值虧損(407)359Auditors remuneration核數師薪酬990990Bank charges銀行收費2,7881,861Legal and professional fee法律及專業費用2,3094,393Short-term and low-value lease expenses 短期及低價值租賃開支1,699958Research and development expenses研發開支806,782Administrative expenses:行政開支：Staff costs(including direct

85、ors and chief executives remuneration):員工成本（包括董事及主要 行政人員酬金）：Wages,salaries and bonuses工資、薪酬及花紅29,62031,195Pension scheme contributions退休金計劃供款6,9863,146 Total staff costs員工成本合計36,60634,341 Depreciation of property,plant and equipment*物業、廠房及設備折舊*173,96699,815Depreciation of right-of-use assets*使用權資產折舊

86、*13,4939,658 187,459109,473 6.除稅前溢利本 集 團 的 除 稅 前 溢 利 於 扣除（計入）下列各項後列賬：25Interim Report 2024 二零二四年中期報告6.PROFIT BEFORE TAX(Continued)*Included in cost of sales are depreciation of property,plant and equipment and right-of-use assets of HK$172,690,000(six months ended 30 June 2023:HK$99,108,000)and HK$1

87、0,241,000(six months ended 30 June 2023:HK$6,913,000)respectively for the six months ended 30 June 2024.7.INCOME TAXHong Kong Profits Tax has been provided at the rate of 16.5%(for the six months ended 30 June 2023:16.5%)on the estimated assessable profits arising in Hong Kong during the period.No p

88、rovision for Hong Kong profits has been made for both periods as the Group did not generate any assessable profits arising in Hong Kong.Under the Law of the Peoples Republic of China(the“PRC”)on Enterprise Income Tax(the“EIT Law”)and Implementation Regulation of the EIT Law,the tax rate of PRC subsi

89、diaries is 25%(for the six months ended 30 June 2023:25%),except for those subsidiaries described below.6.除稅前溢利（續）*截至二零二四年六月三十日止六個月，銷售成本包括物業、廠房及設備折舊以及使用權資產折舊分別港幣172,690,000元（截至二零二三年六月三十日止六個月：港幣99,108,000元）及 港 幣 10,241,000元（截至二零二三年六月三十日止六個月：港幣6,913,000元）。7.所得稅香港利得稅乃根據期內在香港產生之估計應課稅溢利按16.5%（截至二零二三年六月三十

90、日止六個月：16.5%）之稅率計提撥備。由於本集團於兩個期間內並無自香港產生任何應課稅溢利，故並無就該等期間作出香港利得稅撥備。根據中華人民共和國（中國）企業所得稅法（企業所得稅法）及企業所得稅法實施條例，除下文所述之該等附屬公司外，中國附屬公司之稅率為25%（截至二零二三年 六 月 三 十 日 止 六 個 月：25%）。26China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司7.INCOME TAX(Continued)A subsidiary operating in the PRC was accredited

91、as“Advanced Technology Enterprise”by the Science and Technology Bureau of relevant provinces and other authorities for a term of three years,and was registered with the local tax authorities to be eligible to the reduced 15%enterprise income tax rate for the period from 2023 to 2025.Six months ended

92、 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unaudited)(Unaudited)（未經審核）（未經審核）HK$000HK$000港幣千元港幣千元 Current Chinese Mainland即期中國大陸Charge for the period期內開支20,79915,522Underprovision in prior years過往年度撥備不足1,1861,767 Deferred tax遞延稅項2,111 Income tax expense所得稅開支24,09617,289 7.所得稅（續）在中國經營的一間附屬公司已 被 有 關 省 份 的 科

93、 技 局 及其他部門評為高新技術企業，為期三年，並已在當地稅務部門辦理登記，於二零二三年至二零二五年期間合資格享有企業所得稅率減免15%。27Interim Report 2024 二零二四年中期報告8.EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE PARENTThe calculation of the basic and diluted earnings per share attributable to the owners of the Company is based on the followin

94、g data:Six months ended 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unaudited)(Unaudited)（未經審核）（未經審核）HK$000HK$000港幣千元港幣千元 Earnings for the purposes of basic and diluted earnings per share calculation用於計算每股基本及 攤薄盈利之盈利71,12960,919 Number of shares股份數目Six months ended 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unau

95、dited)(Unaudited)（未經審核）（未經審核）000000千股千股 Issued share capital at beginning and end of the period於期初及期終之已發行股本1,852,0371,852,037Weighted average number of ordinary shares for the purposes of basic earnings per share calculation用於計算每股基本盈利之 普通股加權平均數1,852,0371,852,037 8.母公司普通權益持有人應佔每股盈利本公司擁有人應佔每股基本及攤薄盈利乃根

96、據以下數據計算：28China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司9.DIVIDENDSNo dividend has been declared or proposed by the directors of the Company in respect of the six months ended 30 June 2024(six months ended 30 June 2023:Nil).10.ADDITIONS TO PROPERTY,PLANT AND EQUIPMENTDuring the six

97、 months ended 30 June 2024,the Group purchased items of property,plant and equipment for continual investment in a series of construction of the Groups wholly-owned power plant projects with a cost of approximately HK$696,606,000(six months ended 30 June 2023:HK$243,603,000).The increase was mainly

98、due to(1)Zhenkang 360MW Photovoltaic project located in Mangbing Town,Zhenkang County,Lincang City,Yunnan Province,in the PRC;and(2)Boshang 300MW Photovoltaic project located in Boshang Town,Linxiang District,Lincang City,Yunnan Province,in the PRC.11.INVESTMENT IN AN ASSOCIATE30 June 202431 Decembe

99、r 2023二零二四年六月三十日二零二三年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）HK$000HK$000港幣千元港幣千元 Share of net assets分佔資產淨額8,3168,231 9.股息本公司董事並無宣派或建議派 發 截 至 二 零 二 四 年 六 月三十日止六個月之股息（截至二零二三年六月三十日止六個月：無）。10.添置物業、廠房及設備截至二零二四年六月三十日止 六 個 月，本 集 團 購 入 物業、廠房及設備項目以持續投資於建造一系列本集團全資擁有之發電站項目，成本約為港幣696,606,000元（截至二零二三年六月三十日止六個月：港幣

100、243,603,000元）。有關增加乃主要由於(1)位於中國雲南省臨滄市鎮康縣忙丙鄉的鎮康360兆瓦光伏項目；及(2)位於中國雲南省臨滄市臨翔區博尚鎮的博尚300兆瓦光伏項目。11.於一間聯營公司之投資29Interim Report 2024 二零二四年中期報告11.INVESTMENT IN AN ASSOCIATE(Continued)Particulars of the associate as at 30 June 2024 is as follows:NameParticulars of issued shares heldPlace of incorporation/regist

101、ration and businessPercentage of ownership interest attributable to the Group Principal activities名稱持有已發行股份詳情註冊成立註冊及營業地點本集團應佔擁有權權益百分比主要業務 Zhong He Qiqihar Solar Power Generation Company LimitedCNY10,000,000PRC/Chinese mainland49 Solar energy generation and sale,solar power technology consulting serv

102、ices,photovoltaic technology development,solar photovoltaic system construction in the PRC中核齊齊哈爾太陽能發電有限公司人民幣 10,000,000元中國 中國大陸49 於中國進行太陽能發電與銷售、太陽能技術諮詢服務、光伏 技術開發、太陽能光伏系統建設The primary business of Zhong He Qiqihar Solar Power Generation Company Limited is solar energy generation and sale,solar power t

103、echnology consulting services,photovoltaic technology development,solar photovoltaic system construction in the PRC.This is in alignment with the Groups power generation segment.11.於 一 間 聯 營 公 司 之 投 資（續）於二零二四年六月三十日聯營公司之詳情如下：中核齊齊哈爾太陽能發電有限公司之主要業務為於中國進行太陽能發電與銷售、太陽能技術諮詢服務、光伏技術開發、太陽能光伏系統建設，與本集團發電分部相配合。30

104、China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司12.TRADE AND BILLS RECEIVABLESThe Groups trading terms with its customers are mainly on credit,except for new customers,where payment in advance is normally required.The credit period is generally three months,extending up to one year f

105、or major customers.Each customer has a maximum credit limit.The Group seeks to maintain strict control over its outstanding receivables.Overdue balances are reviewed regularly by senior management of the Company.Trade and bills receivables are non-interest bearing.30 June 202431 December 2023二零二四年六月

106、三十日二零二三年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）HK$000HK$000港幣千元港幣千元 Trade receivables應收貿易賬項1,544,0531,527,141Bills receivable應收票據24,79625,460Impairment減值(33,315)(33,686)Net carrying amount賬面淨值1,535,5341,518,915 12.應收貿易賬項及票據除 新 客 戶 通 常 須 預 付 款 項外，本集團與其客戶之貿易條款主要以信貸形式進行。信貸期一般為三個月，主要客戶則可延長至最長一年。每名客戶均有信貸上

107、限。本集團致力對其未收回應收款項維持嚴格控制。本公司高級 管 理 層 定 期 檢 討 逾 期 結餘。應收貿易賬項及票據為不計息。31Interim Report 2024 二零二四年中期報告12.TRADE AND BILLS RECEIVABLES(Continued)An ageing analysis of the trade and bills receivables as at the end of the reporting period,based on the invoice date and before net of loss allowance,is as follows

108、:30 June 202431 December 2023二零二四年六月三十日二零二三年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）HK$000HK$000港幣千元港幣千元 0 to 90 days0至90日217,025751,52591 to 180 days91至180日128,730151,304181 to 365 days181至365日707,332132,204Over 365 days超過365日515,762517,568 Total總計1,568,8491,552,601 Bills receivable are received from

109、 the customers under EPC and consultancy and general construction segment and are due within six months from date of billing.12.應收貿易賬項及票據（續）按發票日期及扣除虧損撥備淨額前計算，於報告期末之應收貿易賬項及票據之賬齡分析如下：自EPC及諮詢及整體建設分部的客戶收取之應收票據自開票當日起計六個月內到期。32China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司13.PLEDGED BANK

110、 DEPOSITSPledged bank deposits represents deposits pledged to banks to secure general banking facilities granted to the Group.Deposits amounting to HK$179,568,000(31 December 2023:HK$341,774,000)have been pledged to secure general banking facilities and bills payables and are classified as current a

111、ssets.The pledged bank deposits carry interest at fixed rates ranging from 0.2%to 1.9%(31 December 2023:0.2%to 1.8%)per annum.The pledged bank deposits will be released upon settlement of relevant bank borrowings.The pledged bank deposits are deposited with creditworthy banks with no recent history

112、of default.Pledged bank deposits denominated in RMB amounted to approximately HK$179,568,000(31 December 2023:HK$341,774,000)as at 30 June 2024.The RMB is not freely convertible into other currencies,however,under Chinese Mainlands Foreign Exchange Control Regulations and Administration of Settlemen

113、t,and Sale and Payment of Foreign Exchange Regulations,the Group is permitted to exchange RMB for other currencies through banks authorised to conduct foreign exchange business.13.已抵押銀行存款已抵押銀行存款指抵押予銀行以取得授予本集團一般銀行 融 資 之 存 款。為 數 港 幣179,568,000 元（二 零 二 三年 十 二 月 三 十 一 日：港 幣341,774,000元）之存款已抵押以取得一般銀行融資及應

114、付票據，並獲分類為流動資產。已抵押銀行存款以固定年利率0.2%至1.9%（二零二三年十二月三十一日：0.2%至1.8%）計息。已抵押銀行存款將於償還相關銀行借貸後獲解除。已抵押銀行存款乃存入並無近期違約歷史的信譽良好的銀行中。於 二 零 二 四 年 六 月 三 十日，以 人 民 幣 計 值 之 已 抵押 銀 行 存 款 為 數 約 港 幣179,568,000 元（二 零 二 三年 十 二 月 三 十 一 日：港 幣341,774,000元）。人民幣不能自由兌換為其他貨幣，惟根據中國大陸的外匯管理條例與結匯、售匯及付匯管理規定，本集團獲允許通過授權從事外匯業務的銀行將人民幣兌換為其他貨幣。33

115、Interim Report 2024 二零二四年中期報告14.TRADE AND BILLS PAYABLESAn ageing analysis of the trade and bills payables as at the end of the reporting period,based on the invoice date,is as follows:30 June 202431 December 2023二零二四年六月三十日二零二三年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）HK$000HK$000港幣千元港幣千元 0 to 90 days0

116、至90日447,694839,74691 to 180 days91至180日228,572135,574181 to 365 days181至365日363,813211,337Over 365 days超過365日351,822338,991 Total總計1,391,9011,525,648 The trade and bills payables are non-interest bearing.14.應付貿易賬項及票據按發票日期計算，於報告期末之應付貿易賬項及票據之賬齡分析如下：應付貿易賬項及票據並不計息。34China Nuclear Energy Technology Corpo

117、ration Limited 中國核能科技集團有限公司15.INTEREST-BEARING BANK AND OTHER BORROWINGS30 June 202431 December 2023二零二四年六月三十日二零二三年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）HK$000HK$000港幣千元港幣千元 Current即期Short-term bank borrowings,secured短期銀行借貸，有抵押843,8971,167,488Short-term bank borrowings,unsecured短期銀行借貸，無抵押499,863499,

118、863Long-term bank borrowings,secured,current portion長期銀行借貸，有抵押，即期部分297,347383,983Other borrowings,secured,current portion其他借貸，有抵押，即期部分20,54415,495 Total current總額即期1,661,6512,066,829 Non-current非即期Long-term bank borrowings,secured長期銀行借貸，有抵押5,311,2725,236,323Other borrowings,secured其他借貸，有抵押125,024147

119、,737 Total non-current總額非即期5,436,2965,384,060 Total總計7,097,9477,450,889 15.計息銀行及其他借貸35Interim Report 2024 二零二四年中期報告15.INTEREST-BEARING BANK AND OTHER BORROWINGS(Continued)The secured bank and other borrowings were secured by(i)corporate guarantee provided by subsidiaries of the Company(31 December 2

120、023:subsidiaries of the Company);(ii)finance lease receivables amounting to HK$112,069,000(31 December 2023:HK$163,232,000);(iii)trade and bills receivables approximately amounting to HK$529,016,000(31 December 2023:HK$456,255,000);(i v)p o w e r p l a n t s a m o u n t i n g t o HK$2,314,132,000(31

121、 December 2023:HK$2,434,093,000)and(v)the share capital of certain subsidiaries of the Company(31 December 2023:share capital of certain subsidiaries).All bank and other borrowings bear interest at floating rates,with effective interest rates ranging from 2.8%to 6.9%per annum(31 December 2023:2.9%to

122、 7.0%per annum).The interest rates are adjusted and reset based on changes in the prevailing benchmark lending interest rates promulgated by the Peoples Bank of China.The carrying amounts of bank and other borrowings approximate to their fair values.15.計息銀行及其他借貸（續）有抵押銀行及其他借貸乃以(i)本公司附屬公司（二零二三年十二月三十一日

123、：本公司附屬公司）提供之公司擔保；(ii)為數港幣112,069,000元（二零二三年十二月三十一日：港幣163,232,000元）之融資租賃應收款項；(iii)為數約港幣529,016,000元（二零二三年十二月三十一日：港幣456,255,000元）之應收貿易賬項及票據；(iv)為數港幣2,314,132,000元（二零二三年十二月三十一日：港幣2,434,093,000元）之發電站；及(v)本公司若干附屬公司股本（二零二三年十二月三十一日：若干附屬公司股本）作抵押。所有銀行及其他借貸均按介乎2.8%至6.9%（二零二三年十二月三十一日：2.9%至7.0%）之浮動實際年利率計息。利率根據中

124、國人民銀行發佈之現行基準貸款利率的任何變動作出調整及重設。銀行及其他借貸之賬面值與其公平值相若。36China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司15.INTEREST-BEARING BANK AND OTHER BORROWINGS(Continued)The carrying amounts of borrowings are denominated in the following currencies:30 June 202431 December 2023二零二四年六月三十日二零二三年十二月三十一日(

125、Unaudited)(Audited)（未經審核）（經審核）HK$000HK$000港幣千元港幣千元 Hong Kong dollar港幣280,000480,000RMB人民幣6,817,9476,970,889 Total總計7,097,9477,450,889 As at 30 June 2024,the Group had undrawn bank loans facilities of HK$1,493,450,000(31 December 2023:approximately HK$2,046,387,000).15.計息銀行及其他借貸（續）借貸之賬面值乃以下列貨幣計值：於二零二

126、四年六月三十日，本集團的未提取銀行貸款融資 為 港 幣 1,493,450,000 元（二零二三年十二月三十一日：約 港 幣 2,046,387,000元）。37Interim Report 2024 二零二四年中期報告15.INTEREST-BEARING BANK AND OTHER BORROWINGS(Continued)As at 30 June 2024,total current and non-current bank and other borrowings were scheduled to repay as follows:30 June 202431 December

127、2023二零二四年六月三十日二零二三年十二月三十一日(Unaudited)(Audited)（未經審核）（經審核）HK$000HK$000港幣千元港幣千元 Analysed into:分析為Bank borrowings:銀行借貸Within one year於一年內1,641,1072,051,334More than one year,but not exceeding two years超過一年但不超過兩年725,604502,211More than two years,but not exceeding five years超過兩年但不超過五年746,9571,047,771Afte

128、r five years五年後3,838,7113,686,341 Subtotal小計6,952,3797,287,657 Other borrowings:其他借貸Within one year於一年內20,54415,495More than one year,but not exceeding two years超過一年但不超過兩年20,97421,178More than two years,but not exceeding five years超過兩年但不超過五年70,78969,674After five years五年後33,26156,885 Subtotal小計145,5

129、68163,232 Total總計7,097,9477,450,889 15.計息銀行及其他借貸（續）於二零二四年六月三十日，即期及非即期銀行及其他借貸總額的計劃償還情況如下：38China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司16.SHARE CAPITALNumber of shares in issueShare capital已發行股份數目股本000HK$000千股港幣千元 Issued and fully paid:已發行及繳足：At 31 December 2023(audited)and 30 Jun

130、e 2024(unaudited)於二零二三年十二月三十一日（經審核）及二零二四年 六月三十日（未經審核）1,852,037185,204 17.CONTINGENT LIABILITIESThe Group did not have any significant contingent liabilities at the end of reporting period(31 December 2023:Nil).18.COMMITMENTSAs at 30 June 2024,the Group has contractual commitments of HK$724,454,000(3

131、1 December 2023:HK$291,271,000)for power plants construction.16.股本17.或然負債於報告期末，本集團並無任何重大或然負債（二零二三年十二月三十一日：無）。18.承擔於二零二四年六月三十日，本集團就建造發電站之合約承擔為港幣724,454,000元（二零二三年十二月三十一日：港幣291,271,000元）。39Interim Report 2024 二零二四年中期報告19.RELATED PARTY TRANSACTIONS(a)The Group had the following transactions with relate

132、d party during the period:Six months ended 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unaudited)(Unaudited)（未經審核）（未經審核）NotesHK$000HK$000附註港幣千元港幣千元 Addition of right of use assets from related companies新增關連公司 使用權資產(i)2,954Interest on lease liabilities paid to related companies已向關連公司 支付的租賃負債之 利息(i)14570Paym

133、ent of lease liabilities to related companies向關連公司支付 租賃負債(i)888539Sales of electricity to related companies向關連公司銷售電力(ii)1,031 19.關連人士交易(a)期內，本集團與關連人士進行下列交易40China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司19.RELATED PARTY TRANSACTIONS(Continued)(a)The Group had the following transact

134、ions with related party during the period:(Continued)(i)Certain indirect wholly-owned subsidiaries of the Company(as a lessee)entered into certain lease contracts with China Nanshan Development(Group)Incorporation(as a lessor),a holding company of a substantial shareholder of the Company holding app

135、roximately 29.1%of the total issued shares of the Company between 2022 and 2024.Interest on lease liabilities of HK$145,000(six months ended 30 June 2023:HK$70,000)and payments of lease liabilities of HK$888,000(six months ended 30 June 2023:HK$539,000)were recognised during the period.(ii)The sales

136、 of electricity to related companies were made according to the published prices and conditions offered to the major customers of the Group.19.關連人士交易（續）(a)期內，本集團與關連人士進行下列交易（續）(i)本公司若干間接全資附屬公司（作為承租人）與持有本公司約29.1%已發行股份總額之本公司主要股東的控股公司中國南山開發（集團）股份有限公司（作為出租人）分別於二零二二年至二零二四年間訂立若干租賃合同。於期內，租賃負債利息 港 幣 145,000

137、元（截至二零二三年六月三十日止六個月：港 幣 70,000元）及繳付租賃負債 港 幣 888,000 元（截至二零二三年六月三十日止六個月：港 幣 539,000元）已獲確認。(ii)向關連公司銷售電力乃根據向本集團主要客戶提供的已公佈價格及條件作出。41Interim Report 2024 二零二四年中期報告19.RELATED PARTY TRANSACTIONS(Continued)(b)Outstanding balances with related party:30 June 202431 December 2023二零二四年六月三十日二零二三年十二月三十一日(Unaudited

138、)(Audited)（未經審核）（經審核）HK$000HK$000港幣千元港幣千元 Lease liabilities to related companies向關連公司之租賃負債6,4884,485Trade and bills receivables from related companies來自關連公司之應收貿易 賬項及票據400 (c)Compensation of key management personnel of the Group:Six months ended 30 June截至六月三十日止六個月20242023二零二四年二零二三年(Unaudited)(Unaudit

139、ed)（未經審核）（未經審核）HKS$000HK$000港幣千元港幣千元 Short term employee benefits短期僱員福利1,3213,333Pension scheme contribution退休金計劃供款15544 Total compensation paid to key management personnel支付予主要管理人員之 報酬總額1,4763,377 19.關連人士交易（續）(b)關連人士的未償還結餘(c)本集團主要管理人員之報酬：42China Nuclear Energy Technology Corporation Limited 中國核能科技集

140、團有限公司20.APPROVAL OF THE FINANCIAL STATEMENTSThe Interim Financial Statements were approved and authorised for issue by the board of directors of the Company on 26 August 2024.20.批準財務報表董事會已於二零二四年八月二十六日批準並授權刊發中期財務報表。43Interim Report 2024 二零二四年中期報告MANAGEMENT DISCUSSION AND ANALYSISBUSINESS REVIEW AND P

141、ROSPECTSReview of Industry Development StatusThe year 2024 marks the 10th anniversary of the in-depth implementation of the energy security strategy of“Four Revolutions and One Cooperation”,and is a critical year for accomplishing the objectives and tasks of the“14th Five-Year Plan”.The Group will i

142、mplement the deployment of the Central Economic Work Conference and the Report on the Work of the Government,adhere to the general guiding principle of seeking progress while maintaining stability,implement the energy security strategy in-depth,and deal with the relationships between new energy sour

143、ces and traditional energy sources,the whole region and the local area,and the development and economical utilization of energy sources.Efforts will be made to enhance energy security capacity,promote the green and low-carbon transformation of energy,deepen energy reform and innovation,accelerate th

144、e planning and construction of a new energy system,and provide safe and reliable energy security to construct modernization with Chinese characteristics.管理層討論及分析業務回顧與展望行業發展狀況回顧二零二四年是深入實施四個革命、一個合作 能源安全新戰略十週年，是完成 十四五 規劃目標任務的關鍵一年。落實中央經濟工作會議和政府工作報告的部署，堅持穩中求進工作總基調，深入踐行能源安全新戰略，處理好新能源與傳統能源、全局與局部、能源開發和節約利用等

145、關係。著力提升能源安全保障能力、推進能源綠色低碳轉型、深化能源改革創新，加快規劃建設新型能源體系，為中國式現代化建設提供安全可靠的能源保障。44China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司中國能源產業主要政策回顧二零二三年十二月，中華人民共和國國民經濟和社會發展第十四個五年規劃和2035年遠景目標綱要實施中期評估報告發佈。報告提出今後要更好統籌能源安全與低碳轉型，加強能源產供儲銷體系建設，加快規劃建設新型能源體系，統籌推進大型風電光伏基地、支撐性調節性電源和電力輸送通道建設，鞏固太陽能光伏、電力裝備、新能源汽車

146、、動力電池等優勢產業領先地位。二零二四年一月，國務院發佈關於全面推進美麗中國建設的意見。文件提出，積極穩妥推進碳達峰碳中和。有計劃分步驟實施碳達峰行動，力爭二零三零年前實現碳達峰，為努力爭取二零六零年前實現碳中和奠定基礎。Review of Major Policies in Relation to Chinas Energy IndustryIn December 2023,the mid-term assessment report on the implementation of the“14th Five-Year Plan for Economic and Social Develo

147、pment and Long-range Objectives through the Year 2035 of the Peoples Republic of China”was released,which proposed to better coordinate energy security and low-carbon transformation,strengthen the construction of energy production,supply,storage and marketing system,accelerate the planning and const

148、ruction of a new energy system,coordinate the promotion of large-scale wind power and photovoltaic bases,support and regulate power sources and the construction of power transmission corridors,and consolidate the leading position of solar photovoltaic,power equipment,new energy vehicles,power batter

149、ies and other advantageous industries in the future.In January 2024,the State Council issued a Discussion Paper on Comprehensively Promoting the Construction of a Beautiful China which proposed to actively and steadily promote carbon peak and carbon neutrality.The carbon peak action shall be impleme

150、nted in a planned and step-by-step manner while striving to achieve a carbon peak by 2030,and laying the foundation for striving to achieve carbon neutrality by 2060.45Interim Report 2024 二零二四年中期報告In January 2024,the National Energy Administration published the“Key Points of Energy Regulatory Work i

151、n 2024”.A special regulation of distributed photovoltaic filing and grid connection shall be launched with a focus on tracking distributed photovoltaic filing,grid connection,trading,and settlement.Guidance shall be given to grid enterprises to further optimize the grid connection process and improv

152、e the time efficiency of grid connection,while promoting the connection of wind power and photovoltaic bases in“desert,Gobi and wilderness”,distributed power sources,energy storage,and charging piles to the grid.In February 2024,the National Development and Reform Commission,the National Bureau of S

153、tatistics,and the National Energy Administration issued a Notice on Strengthening the Convergence of Green Electricity Certificates with Energy Conservation and Carbon Reduction Policies and Vigorously Promoting Non-Fossil Energy Consumption which proposed that green electricity certificates shall b

154、e used as the basic certificate for renewable energy power consumption.The effective convergence between green electricity certificates and dual-control policies of energy consumption shall be strengthened.The corresponding power consumption of green electricity certificates trading shall be incorpo

155、rated into the accounting for assessment indicators for evaluating the energy conservation targets and responsibilities of Provincial Peoples Governments in the“14th Five-Year Plan”to vigorously promote non-fossil energy consumption.二零二四年一月，國家能源局印發 2024年能源監管工作要點。開展分佈式光伏備案接網推進情況專項監管，重點跟蹤分佈式光伏備案、併網、交易

156、、結算等情況。指導電網企業進一步優化併網流程、提高併網時效，推動 沙戈荒 風光基地、分佈式電源、儲能、充電樁等接入電網。二零二四年二月，國家發展改革委、國家統計局、國家能源局發佈關於加強綠色電力證書與節能降碳政策銜接大力促進非化石能源消費的通知，通知提出將綠證作為可再生能源電力消費基礎憑證，加強綠證與能耗雙控政策有效銜接，將綠證交易對應電量納入十四五 省級人民政府節能目標責任評價考核指標核算，大力促進非化石能源消費。46China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司In February 2024,the Nat

157、ional Development and Reform Commission and the National Energy Administration jointly issued the“Guiding Opinions on Strengthening the Grid Peaking,Energy Storage and Smart Dispatch Capacity Construction”which mentioned that the construction of new energy storage on the power side shall be promoted

158、.New energy enterprises shall be encouraged to flexibly configure new energy storage through self-built,co-built and leasing.The scale of energy storage configuration shall be reasonably determined in conjunction with the system demand.The level of new energy consumption and utilization,capacity sup

159、port capability and network safety performance shall be enhanced.For large-scale new energy bases focusing on desert,Gobi and wilderness regions,the construction of supporting energy storage shall be reasonably planned and its regulating capacity shall be fully utilized,to play a greater role in sup

160、porting large-scale and high-ratio transmission of new energy and promoting the development of multi-energy complementarity.二零二四年二月，國家發改委、國家能源局聯合發佈 關於加強電網調峰儲能和智能化調度能力建設的指導意見。文件提到要推進電源側新型儲能建設，鼓勵新能源企業通過自建、共建和租賃等方式靈活配置新型儲能，結合系統需求合理確定儲能配置規模，提升新能源消納利用水平、容量支撐能力和涉網安全性能。對以沙漠、戈壁、荒漠地區為重點的大型新能源基地，合理規劃建設配套儲能並充分

161、發揮調節能力，為支撐新能源大規模高比例外送、促進多能互補發展發揮更大作用。47Interim Report 2024 二零二四年中期報告In March 2024,the 2024 Report on the Work of the Government was released,which proposed to actively and steadily promote carbon peak and carbon neutrality,and solidly carry out the“Ten Actions for Reaching Carbon Dioxide Peaking”.Th

162、e carbon emission accounting and verification capabilities shall be enhanced and a carbon footprint management system shall be established to expand the coverage of the national carbon market industry.The energy revolution shall be promoted in depth by controlling the consumption of fossil energy,an

163、d accelerating the construction of a new energy system.The construction of large-scale wind power and photovoltaic bases and transmission corridors shall be strengthened and the development and utilization of distributed energy resources shall be promoted.The power grids ability to accept,allocate a

164、nd regulate clean energy shall be improved.New types of energy storage shall be developed and the use of green power and international mutual recognition shall be promoted,in order to give full play to the bottoming-out role of coal and coal-fired power and ensure the energy demand for economic and

165、social development.二零二四年三月，二零二四年政府工作報告發佈。報告提出，要積極穩妥推進碳達峰碳中和，紮實開展 碳達峰十大行動。提升碳排放統計核算核查能力，建立碳足跡管理體系，擴大全國碳市場行業覆蓋範圍。深入推進能源革命，控制化石能源消費，加快建設新型能源體系。加強大型風電光伏基地和外送通道建設，推動分佈式能源開發利用，提高電網對清潔能源的接納、配置和調控能力，發展新型儲能，促進綠電使用和國際互認，發揮煤炭、煤電兜底作用，確保經濟社會發展用能需求。48China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公

166、司In March 2024,the National Energy Administration published the“2024 Guiding Opinions on Energy Work”(the“Guiding Opinions”).By the end of 2024,the proportion of installed non-fossil energy generation will increase to about 55%,the proportion of wind power and solar power generation in national elec

167、tricity generation will reach more than 17%,and the proportion of non-fossil energy in total energy consumption will increase to about 18.9%.The Guiding Opinions also call for vigorously promoting the high-quality development of non-fossil energy and steadily pushing forward the construction of larg

168、e-scale wind power and photovoltaic bases.The completion and commissioning of projects shall be orderly promoted.The arrangement of offshore wind power shall be coordinated and optimized.The construction of offshore wind power bases shall be promoted,as well as the development of offshore wind power

169、 to the deep water and far-shore in a steady and orderly manner.Good planning and arrangement of the national solar thermal power generation shall be made,while continuing to promote the development of large-scale solar thermal power generation.The promotion of distributed wind power and distributed

170、 photovoltaic power development shall be accelerated according to local conditions.The implementation of the“Thousands of Villages Wind Power Coverage Action”and the“Thousands of Households Photovoltaic Coverage Action”shall be organized in regions with necessary conditions.二零二四年三月，國家能源局印發2024年能源工作指

171、導意見。到二零二四年底，非化石能源發電裝機佔比將提高到55%左右，風電、太陽能發電量佔全國發電量的比重達到17%以上，非化石能源佔能源消費總量比重提高到18.9%左右。指導意見 還要求大力推進非化石能源高質量發展，穩步推進大型風電光伏基地建設，有序推動項目建成投產；統籌優化海上風電佈局，推動海上風電基地建設，穩妥有序推動海上風電向深水遠岸發展；做好全國光熱發電規劃佈局，持續推動光熱發電規?；l展；因地制宜加快推動分散式風電、分佈式光伏發電開發，在條件具備地區組織實施 千鄉萬村馭風行動 和 千家萬戶沐光行動。49Interim Report 2024 二零二四年中期報告二 零 二 四 年 五 月

172、，國 務 院 印 發20242025年節能降碳行動方案。方案 指出，二零二五年，非化石能源消費佔比達到20%左右。加快建設以沙漠、戈壁、荒漠為重點的大型風電光伏基地。合理有序開發海上風電，促進海洋能規?；_發利用，推動分佈式新能源開發利用。加快建設大型風電光伏基地外送通道，提升跨省跨區輸電能力。加快配電網改造，提升分佈式新能源承載力。積極發展抽水蓄能、新型儲能。二零二四年六月，國家能源局發佈關於做好新能源消納工作保障新能源高質量發展的通知。通知要求，科學確定各地新能源利用率目標。部分資源條件較好的地區可適當放寬新能源利用率目標，原則上不低於90%，並根據消納形勢開展年度動態評估。In May

173、2024,the State Council issued the“2024-2025 Energy Conservation and Carbon Reduction Action Plan”(the“Action Plan”)which indicated that by 2025,the proportion of non-fossil energy consumption will reach about 20%.The construction of large-scale wind power and photovoltaic bases focusing on deserts,G

174、obi,and wilderness shall be accelerated.Offshore wind power shall be developed in a reasonable and orderly manner,the large-scale development and utilization of ocean energy shall be promoted,and the development and utilization of distributed new energy shall be advanced.The construction of transmis

175、sion channels for large-scale wind power and photovoltaic bases shall be accelerated to enhance cross-provincial and cross-regional power transmission capabilities.The transformation of distribution networks shall be accelerated to enhance the carrying capacity of distributed new energy.Pumped stora

176、ge and new energy storage shall be actively developed.In June 2024,the National Energy Administration issued the“Notice on Safeguarding High Quality Development of New Energy for Better Use of New Energy”which required that the targets of new energy utilization rate for various regions shall be dete

177、rmined scientifically.The targets of new energy utilization rate for certain regions with more sufficient resources shall be relaxed in an appropriate manner to no less than 90%in principle,and annual dynamic assessment shall be carried out as per consumption patterns.50China Nuclear Energy Technolo

178、gy Corporation Limited 中國核能科技集團有限公司Review of Development Status of the PV Power Generation IndustryAccording to the statistics from the National Energy Administration,the newly installed PV power generation capacity in China reached 102.48GW in the first half of 2024,representing a year-on-year incr

179、ease of 30.7%and a significant slowdown in the rate of increase over the same period last year.As of the end of June,Chinas accumulative installed PV power generation capacity reached 713.5GW,representing a year-on-year increase of 51.6%.As the iteration of PV new technology has sped up,the conversi

180、on efficiency for cells has unceasingly enhanced.HJT maximum module reached 24.7%efficiency,BC maximum module reached 27.09%efficiency and Longis silicon-perovskite tandem solar cells reached 34.6%efficiency.The efficiency for new models of stacked cells could reach 43%in the future.Large size has b

181、een the trend for technology development.The power of large size module was over 700W and is expected to reach over 750W,suggesting that more power can be generated in the same space for such installation and overall efficiency of the power station will be enhanced accordingly.光伏發電行業發展狀況回顧據 國 家 能 源

182、局 統 計，二 零 二 四年 上 半 年 全 國 光 伏 新 增 裝 機102.48GW，同比增長30.7%，增速較去年同期大幅放緩。截至六月底，中國光伏發電累計裝機達713.5GW，同比增長51.6%。光伏新技術加速迭代，電池轉換效率不斷提高。HJT最高組件效率達到24.7%，BC最高組件效率達到27.09%，隆基鈣鈦礦疊層組件效率達到34.6%。未來新型堆疊結構電池效率可能高達43%。大尺寸是技術發展趨勢。大尺寸組件功率突破700W，750W+也嶄露頭角，在相同的安裝空間內可以獲得更多的發電量，有效提高電站的總體經濟性。51Interim Report 2024 二零二四年中期報告The

183、cost of the entire industry chain is collectively under pressure.At present,the four major components,namely silicon materials,wafers,batteries and modules have basically fallen below the cash cost,of which the price of TOPCon modules has dropped from RMB0.9/W at the beginning of the year to RMB0.78

184、/W at present.Overall,prices of modules are stabilizing,and there will be limited room for price up or down.Review of Development Status of the Wind Power Generation IndustryThe newly installed wind power capacity in China amounted to 25.84GW in the first half of 2024,representing a year-on-year inc

185、rease of 12.4%and a slight slowdown in the rate of increase over the same period last year.As of the end of June,Chinas accumulative installed wind power capacity reached 466.71GW,representing a year-on-year increase of 19.9%.The trend of large-scale wind turbines has been accelerating.In May,the te

186、nders for onshore wind turbines accounted for a higher proportion of 5-7MW models,while the tenders for offshore wind turbines were dominated by 16MW models.The application of long blades and high towers is leading the world,with the longest blade length reaching 143 meters and the highest wheel hub

187、 height reaching 180 meters.全產業鏈成本集體承壓。目前，硅料、硅片、電池、組件四大環節，基本上跌破現金成本，其中：TOPCon組件價格從年初人民幣0.9元/W降至目前人民幣0.78元/W。整體看，組件價格日趨維穩，價格向上升有難度，下探空間也或較為有限。風力發電行業發展狀況回顧二零二四年上半年全國風電新增裝機25.84GW，同比增長12.4%，增速較去年同期小幅回落。截至六 月 底，中 國 風 電 累 計 裝 機 達466.71GW，同比增長19.9%。風電機組大型化趨勢加速。五月陸上風機招標5-7MW機型佔比較高，海上風機招標以16MW機型為主。長葉片、高塔架應用

188、領跑全球，目前最長葉片長度已達143米，最高輪轂高度達180米。52China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司Technological advances have boosted domestic substitution.The wind power industrial chain has generally been built domestically,with over 95%of parts and components made in China,and a major breakthroug

189、h has been made in domestic substitution of spindle bearings.Significant progress has been made in deep-sea floating wind power,and technological advances,including flexible direct current transmission,have promoted cost reduction and efficiency enhancement in deep-sea projects.The price of the wind

190、 turbine remained stable with a slight decline.The cost of the onshore wind turbine has decreased from RMB4/W in 2020 to about RMB1/W at present through technological advancement.The average price of successful tender for the offshore wind turbine(including tower drum)dropped to RMB3.3/W,while the p

191、rice for the offshore wind turbine(excluding tower drum)dropped to RMB2.8/W.Review of Status of the Energy Storage IndustryThe newly installed capacity for energy storage power plants in China amounted to 14.40GW/35.39GWh in the first half of 2024,achieving 69%of the annual installed capacity in 202

192、3.With respect to the scenario distribution,grid-side energy storage accounted for 63.3%,with independent energy storage power plants as the focus,the total volume for micro-grid projects like desktop energy storage is relatively low but the growth rate is higher;power-side energy storage accounted

193、for 29.5%,with the wind and solar distribution storage as the focus;user-side accounted for 7.1%,with the industrial and commercial energy storage as the focus,while the household storage displayed an increase of a small extent in domestic application.技術進步助推國產替代。風電產業鏈基本實現國產化，零部件國產化率達到95%以上，主軸軸承國產化替代

194、取得重大突破。深遠海漂浮式風電實現重大進展，包括柔性直流外送在內的技術進步推動深遠海項目降本增效。風機價格穩中有降。通過技術升級，陸上風機成本已從二零二零年人民幣4元/W降低到目前的人民幣1元/W左右。海上風機含塔筒中標均價降至人民幣3.3元/W，去除塔筒價格降至人民幣2.8元/W。儲能行業狀況回顧二零二四年上半年全國儲能電站新 增 裝 機 14.40GW/35.39GWh，已達到二零二三年全年裝機規模的69%。分場景來看，電網側儲能佔比63.3%，以獨立儲能電站為主，臺區儲能等微電網項目總量較低但增速較高；電源側儲能佔比29.5%，以風光配儲為主；用戶側佔比7.1%，以工商業儲能為主，戶儲在

195、國內應用有小比例提升。53Interim Report 2024 二零二四年中期報告The substitution of 314Ah batteries is accelerating,and the verification of non-lithium technologies is going on smoothly.In the first half of 2024,the penetration rate of 314Ah batteries in source-grid-side energy storage(lithium-ion energy storage)projects

196、 reached about 9.7%,and it is expected that the substitution of storage batteries of 314Ah for those of 280Ah will be accelerated.In terms of non-lithium energy storage technologies,non-lithium energy storage technologies such as compressed air,all-vanadium liquid current batteries,sodium ion batter

197、ies and molten salt storage are in the stage of continuous verification,with a total capacity of 817MW/3929MWh installed.Technological advancement promoted the reduction of cost.By increasing the capacity of battery cells and systems,and implementing liquid cooling and other means to improve efficie

198、ncy and minimize degradation,we are promoting cost reduction in the life cycle of energy storage at the technology level.Currently,the spot price has dropped from the peak of about RMB600,000/tonne in early 2023 to around RMB90,000/tonne;the price of the 2h energy storage system has dropped from RMB

199、1.57/Wh in early 2023 to around RMB0.6/Wh;and the price of the energy storage cell has dropped from RMB0.95/Wh in early 2023 to around RMB0.35/Wh.314Ah電芯替代加速，非鋰技術落地驗證順利。二零二四上半年，在源網側儲能（鋰離子儲能）項目中，314Ah電芯滲透率達到了約9.7%，預計儲能電芯314Ah對280Ah的替代將被加速。非鋰儲能技術方面，壓縮空氣、全釩液流電池、鈉離子電池、熔鹽儲能等非鋰儲能技術正處於不斷落地驗證階段，共計裝機817MW/39

200、29MWh。技術進步推動成本降低。通過增大電芯和系統容量、液冷等方式提高效率、減少衰減，在技術層面推動儲能生命週期降本。目前，現貨價格從二零二三年初頂峰的近人民幣60萬元噸降至人民幣9萬元噸左右；2h儲能系統價格從二零二三年初的人民幣1.57元/Wh降至人民幣0.6元/Wh左右；儲能電芯的價格從二零二三年初的人民幣0.95元/Wh降至人民幣0.35元/Wh左右。54China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司BUSINESS REVIEWIn the first half of 2024,at the macr

201、o level,the heightening of the complexity,severity and uncertainty of the external environment and the continual intensifying of the domestic structural adjustment posed new challenges,but the effect of the macro policy continued to release,external demand has warmed up,and the new matter productivi

202、ty accelerated its development,forming a new support.At the industrial level,the development of new energy,represented by wind power and photovoltaic power generation,in China in recent years has achieved remarkable results,but the lack of adaptability of the power system to large-scale and high pro

203、portion of new energy connected to the grid and consumed has become one of the most important factors restricting the development of new energy,and the policy on centralized and ground-based distributed projects has been tightened,and the competition for high-quality projects has intensified.Under s

204、uch circumstances,the Group seized opportunities externally,increased market development and actively sought quality projects;internally,the Group strengthened collaboration,closely adhered to its core values and pushed for quality and efficiency improvement.業務回顧二零二四年上半年，宏觀層面，外部環境複雜性嚴峻性不確定性明顯上升、國內結構

205、調整持續深化等帶來新挑戰，但宏觀政策效應持續釋放、外需有所回暖、新質生產力加速發展等因素也形成新支撐。產業層面，近年來我國以風電、光伏發電為代表的新能源發展成效顯著，但電力系統對大規模高比例新能源接網和消納的適應性不足，已成為制約新能源發展最重要的因素之一，集中式、地面分佈式項目政策收緊，優質項目競爭加劇。在此情形下，本集團對外搶抓機遇，加大市場開發，積極爭取優質項目；對內加強協作，緊扣精益主體，力推提質增效。55Interim Report 2024 二零二四年中期報告During the first half of the year,the Group promoted the stead

206、y development of the Companys new energy business through,among others,resource sharing and business synergies with the support from its shareholders.Outside the Group,the Group has improved its market layout and strengthened the development of quality projects to realize collaborative development.W

207、e won the bidding for the 100MW distributed project in Luoping,and obtained the indicators for the construction scale of the 50MW photovoltaic project in Yuduo,Taizhou,the 50MW photovoltaic project in Shaji,Suining and the 100MW/200MWh energy storage project in Linxiang Phase I.The Group is now trac

208、king the projects with the scale of more than 4GW.Within the Group,the Group has strengthened industrial synergies,utilized the rooftop resources of the logistics park and industrial park of its shareholder,built rooftop distributed power stations,developed industrial and commercial energy storage p

209、rojects,and tested the viability of the new development of a zero-carbon park.During the six months ended 30 June 2024,revenue decreased by approximately 9.8%year-on-year to HK$821,101,000(2023:HK$909,811,000);profit attributable to owners of the Group amounted to HK$71,129,000(2023:HK$60,919,000),r

210、epresenting an increase of approximately 16.7%over the same period of last year.The basic earnings per share was HK3.84 cents,indicating an increase of HK0.55 cents or approximately 16.7%from HK3.29 cents in the same period of last year.上半年，在各股東方的支持下，本集團通過資源共享、業務協同等多種方式推進公司新能源業務穩步發展。集團外，完善市場佈局，加強優質項

211、目開發，實現多點開花，羅平100MW分佈式項目中標，獲得泰州俞垛50MW光伏項目、睢寧沙集50MW光伏項目、臨翔一期100MW/200MWh儲能項目建設規模指標，正在跟蹤的項目規模超4GW；集團內，加強產業協同，利用股東方物流園、產業園屋頂資源，建設屋頂分佈式電站，開發工商業儲能項目，試水零碳園區新賽道。截至二零二四年六月三十日止六個 月，收 益 較 去 年 同 期 下 降 約9.8%至港幣821,101,000元（二零二三年：港幣909,811,000元）；本集團權益持有人應佔盈利港幣71,129,000元（二零二三年：港幣60,919,000元），較去年同期上升約16.7%；每股基本盈利為

212、3.84港仙，較去年同期之3.29港仙上漲0.55港仙，漲幅約16.7%。56China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司EPC and Consultancy and General Construction BusinessRevenue from the EPC and consultancy and general construction segment was recognized based on the completion progress of the projects.Segment sa

213、les to external customers decreased by approximately 34.8%as compared to the same period of last year to HK$398,858,000(2023:HK$612,210,000).The decrease in segment revenue was mainly due to the change in the Groups business strategic direction.Firstly,the new energy EPC business mainly focused on s

214、elf-invested and self-built projects,and most of the revenue recognized was offset at the company consolidation level;secondly,due to the competition pressure on municipal EPC business and the fall in gross profit margin,the Company has continued to scale down the business,reduce capital occupation,

215、and plan a withdrawal from this business.In the first half of 2024,the Group undertook 6 new energy EPC projects and 4 power station operation and maintenance contracts with a contract sum of approximately HK$510 million.The scope of business has covered,among others,centralized photovoltaic,distrib

216、uted photovoltaic and energy storage.In terms of typical projects,the Boshang project with a capacity of 300MW located in Boshang Town,Linxiang District,Lincang City,Yunnan Province,in the PRC and the Zhenkang project with a capacity of 360MW located in Mangbing Town,Zhenkang County,Lincang City,Yun

217、nan Province,in the PRC were connected to the grid at full capacity,and the Zhabuye solar thermal project completed the construction of 58 collector circuits(190 circuits in total).EPC及諮詢及整體建設業務EPC及諮詢及整體建設分部收益乃基於項目完工程度確認。對外部客戶的分部銷售同比下降約34.8%至港幣398,858,000元（二零二三年：港幣612,210,000元）。分部收益減少主要由於本集團業務戰略方向變化

218、，一是新能源EPC業務主要圍繞自投自建項目展開，確認的大部分收入在公司合併層面予以抵消，二是市政EPC業務因行業競爭壓力大，毛利率趨低，公司持續壓降業務規模，減少資本佔用，計劃退出該業務領域。二零二四年上半年，本集團承接新能源EPC項目6個、電站運維合同4個，合同金額約港幣5.1億元，業務類型覆蓋集中式光伏、分佈式光伏、儲能等領域。典型項目方面，位於中國雲南省臨滄市臨翔區博尚鎮的博尚300MW項目及位於中國雲南省臨滄市鎮康縣忙丙鄉的鎮康360MW項目全容量併網，扎布耶光熱項目完成58個集熱回路施工（總共190個回路）。57Interim Report 2024 二零二四年中期報告The Gro

219、up takes high-quality development as its core and attaches great importance to project quality and safety management.The Group has always adhered to the principle of“safety first,prevention as the priority and comprehensive management”,and closely monitored the implementation of systems and responsi

220、bilities,increased investment in safety production,strengthened the investigation and management of safety hazards,and built up a strong line of defense for safety production,which effectively prevented and curbed the occurrence of various types of safety accidents.There were no safety production ac

221、cidents above the general level in the first half of the year.The Group deeply promoted the standardized construction of quality management and implemented the first-piece sample system,strengthening the quality inspection and sampling frequency.The Group strictly controlled the quality of intermedi

222、ate handovers to ensure a 100%acceptance rate in the first half of the year with no quality accidents or customer complaints.本集團以高質量發展為核心，重視工程質量及安全管理。始終堅持安全第一、預防為主、綜合治理的方針，緊抓制度和責任落實，加大安全生產投入，加強安全隱患排查治理，築牢安全生產防線，有效防範和遏制了各類安全事故的發生，上半年無一般以上安全生產事故發生；深入推進質量管理標準化建設，貫徹首件樣板制，加強質量巡檢、抽檢頻次，嚴把中間移交質量關，確保上半年一次驗收通

223、過率100%、無質量事故、無顧客投訴。58China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司In the first half of 2024,the Groups qualification for general contracting for power engineering construction and specialized contracting for construction,mechanical and electrical installation was upgraded from Gra

224、de 3 to Grade 2,and the design qualification for new energy and wind power generation was extended to 2029.In addition,the Group focused on its main business and promoted research and development in science and technology.In the first half of the year,the Group started 3 new research and development

225、 projects,applied for 8 patents and obtained 3 invention patents.The Group was once again selected as a high-tech enterprise in Jiangsu Province and received support from the enterprise income tax exemption policy,which empowered the innovative development of the enterprise.Power Generation Business

226、In the first half of 2024,the Group accelerated the promotion of grid connection of projects,with the full capacity of the Boshang project,the Zhenkang project,the Tianjin Baowan project and the Taizhou Liancheng project connected to the grid,the Yangchun project connected to the grid with a capacit

227、y of 26MW,and the Xuzhou Airport connected to the grid with a capacity of 22MW,resulting in the newly installed grid-connected reaching a record-high scale of 607MW.二零二四年上半年，本集團電力工程施工總承包、築機電安裝專業承包等資質由三級升級至二級，新能源及風力發電等設計資質有限期延展至二零二九年。此外，本集團緊扣主營業務，推進科技研發工作，上半年新開設3項研發課題，申請專利8項，獲得發明專利3項。本集團再次入選江蘇省高新技術企業

228、，獲得企業所得稅減免政策支持，為企業創新發展賦能。發電業務二零二四年上半年，本集團加快推進項目併網，博尚項目、鎮康項目、天津寶灣項目、泰州聯成項目全容量併網，陽春項目併網26MW，徐州空港併網22MW，新增併網裝機規模達607MW，創歷年新高。59Interim Report 2024 二零二四年中期報告As of 30 June 2024,the Group had a total of 63 power plants in operation and maintenance,with a total operating capacity of 1,685MW(in terms of act

229、ual installed generating capacity)and completed power generation of 927 million kWh in the first six months.Among them,the cumulative power generation of photovoltaic power stations was 661 million kWh and the cumulative power generation of wind power stations was 266 million kWh.The Group has activ

230、ely participated in green electricity trading and green electricity certificate trading as evidenced by additional revenue of approximately HK$1.88 million generated through green power trading from two projects,namely Zhenjiang Xinneng and Guangdong Yangjiang,as well as additional revenue of approx

231、imately HK$0.32 million from trading of 83,726 green electricity certificates.The Group continued to promote the standardized operation of power plants and enhance the level of smart operation and maintenance.In the first half of the year,3 systems,including the“6S Management Standards for Standardi

232、zed Power Plants”,were issued to promote cost reduction and efficiency enhancement at power plants.The Group utilized real-time monitoring and control and stepped up inspection and troubleshooting at power plants by drone inspection,etc.The input rate of power generation equipment at power plants wa

233、s 99.63%,which was 0.63 percentage points higher than the industry standard.The self-developed smart operation and maintenance system was put to test,which not only meets the needs of multiple scenarios,such as photovoltaic,wind power,energy storage,carbon management,but also significantly reduces t

234、he input of data collection equipment.截至二零二四年六月三十日，本集團在運維電站合計63座，總運營規模達1,685MW（按實際裝機容量統計），前六個月完成發電量9.27億千瓦時。其中，光伏電站累計發電6.61億千瓦時，風電站累計發電2.66億千瓦時。積極參與綠電綠證交易，鎮江鑫能、廣東陽江項目通過綠電交易增收約港幣188萬元；交易綠證83,726張，創收約港幣32萬元。本集團持續推進電站運營標準化建設，提升智能化運維水平。上半年發佈 標準化電站6S管理標準 等制度3項，推動各電站降本增效。運用實時監控，利用無人機巡檢等手段，加大電站巡檢排查力度，電站發電設

235、備投入率為99.63%，較行業標準高出0.63個百分點。自主開發智能運維繫統投入測試，不僅可滿足光伏、風電、儲能、碳管理等多場景需求，還可大幅降低數據集采設備投入。60China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司During the six months ended 30 June 2024,this segment recorded a revenue growth of approximately 44.9%as compared to the same period of last year,contri

236、buting HK$410,046,000(2023:HK$283,042,000)to the revenue,and an increase in segment profit(before deducting tax and finance cost)of approximately 33.4%to HK$197,695,000(2023:HK$148,168,000).The segment revenue increased as compared with the corresponding period of last year,which was mainly due to t

237、he revenue growth resulting from the completion of grid connection of power station projects held by the indirect wholly-owned subsidiaries of the Company,such as the Boshang project with a capacity of 300MW located in Boshang Town,Linxiang District,Lincang City,Yunnan Province,in the PRC,the Zhenka

238、ng project with a capacity of 360MW located in Mangbing Town,Zhenkang County,Lincang City,Yunnan Province,in the PRC and the Jiangdu wind power project with a capacity of 12MW.Financing BusinessDuring the six months ended 30 June 2024,the Groups finance leasing business recorded segment revenue from

239、 external customers of HK$12,197,000(2023:HK$14,559,000),representing a year-on-year decrease of 16.2%.The decrease in segment revenue was mainly due to intense competition among the peers and hurdles for project expansion,resulting in a decrease in revenue from external customers.截至二零二四年六月三十日止六個月，此

240、分部錄得收益較上年同期增長約44.9%，貢獻收益港幣410,046,000元（二零二三年：港幣283,042,000元）及分部利潤（未扣除稅項及財務成本）增加約33.4%至港幣197,695,000元（二零二三年：港幣148,168,000元）。分部收益較去年同期增加，主要是公司之間接全資附屬公司持有的電站項目，如位於中國雲南省臨滄市臨翔區博尚鎮的博尚300MW項目、位於中國雲南省臨滄市鎮康縣忙丙鄉的鎮康360MW項目及江都12MW風電項目等完成併網帶來的收入增長。融資業務截至二零二四年六月三十日止六個月，本集團之融資租賃業務錄得 對 外 部 客 戶 的 分 部 收 益 港 幣12,197,0

241、00 元（二 零 二 三 年：港幣 14,559,000 元），同 比 下 降 約16.2%。分部收益的減少主要由於同業競爭劇烈，項目拓展困難，外部收益減少。61Interim Report 2024 二零二四年中期報告In 2024,the Group adhered to its development direction and positioning,dedicated to the Greater Bay Area,focused on the new energy industry,developed financial leasing and factoring business

242、,and grasped market opportunities to make timely investments in distributed photovoltaic power station and industrial and commercial energy storage projects.The financial leasing segment continued to focus on new energy as its core business and the Companys core foundation for specialized and refine

243、d development,with a focus on supporting the construction of photovoltaic power stations and energy storage.The financial attributes of“financing property”+“financing assets”of financial leasing are highly in line with the development of the real industry.The development of CNEC Financial Leasing(Sh

244、enzhen)Co.,Ltd.(“CNEC Financial Leasing”),an indirect wholly-owned subsidiary of the Company,requires determining the main business and avoiding the systematic risks caused by the high concentration of a single industry,which requires the establishment of a differentiated product plan and a standard

245、ized risk control system.Therefore,CNEC Financial Leasing put forward the development strategy of“one core,two wings and three drives”,sought differentiated development based on the status quo of CNEC Financial Leasing and the characteristics of the industry,focused on the cultivation of creditors r

246、ights,fund operation tools and professionals,created the integration of finance,investment and management,and maintained the healthy development of business scale.二零二四年，本集團堅持發展方向及定位，深耕大灣區，重點聚焦新能源行業，發展融租和保理業務的同時，抓住市場機遇，適時做好分佈式光伏電站及工商業儲能項目投資。融資租賃板塊繼續以新能源作為核心主業和公司專精發展的核心基礎，重點支持光伏電站建設及儲能領域。融資租賃 融物+融資 的金

247、融屬性，與推動實體產業發展存在高度契合。本公司之間接全資附屬公司核建融資租賃（深圳）有限公司（核建融租）的發展既要確定主業又要規避單一行業集中度過高所帶來的系統性風險，這就需要建立差異化的產品方案和標準化的風控體系。因此核建融租提出 一核兩翼三驅發展戰略，結合核建融租現狀和行業特點尋求差異化發展，注重債權和基金運作工具、專業人才的培養，打造融、投、管一體化，保持業務規模的良性發展。62China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司In 2024,new breakthroughs were made in the

248、 financial business project promotion/reserve project channel,in which the number of cooperation projects with Meikesheng Energy Storage increased,with 2 projects having passed the meeting,3 projects to be submitted to the meeting,and 3 projects in the reserve,all with a larger project scale and bet

249、ter quality of the power users.Meanwhile,the Group has reached strategic cooperation with several companies,including Hengqin Huatong Financial Leasing(橫琴華通金租),for which the Group intends to provide rent factoring for its distributed photovoltaic finance leasing projects to enrich and optimize its l

250、ong-term funding sources,and Anyang Puzhong Power Co.,Ltd.(安陽市普眾電力有限公司),for which the Group has reached a cooperation agreement to provide financial leasing support for a distributed wind power project with a capacity of 25MW in Longan District,Anyang City,Henan Province,thus achieving a zero breakt

251、hrough in the market-based distributed wind power business.二 零 二 四 年，金 融 業 務 項 目 推進儲備項目渠道取得新突破，其中美克生儲能合作項目數量增長，已過會項目2個，待上會項目3個，在儲備項目3個，項目規模較大且用電方資質較好。同時與多家公司達成戰略合作，其中與橫琴華通金租達成戰略合作，擬為其分佈式光伏融資租賃項目提供租金保理，豐富及優化其長久期資金來源，與安陽市普眾電力有限公司達成合作意向，對河南省安陽市龍安區25MW分散式風電項目提供融資租賃支持，在市場化分散式風電業務方面實現了零的突破。63Interim Repor

252、t 2024 二零二四年中期報告Environmental Policy and PerformanceAdhering to the general direction of environmental protection of“strict compliance with laws and regulations,environmental protection and standardized management”,the Group not only actively develops and promotes green energy,but also minimizes env

253、ironmental pollution and hazards.CNI(Nanjing),a wholly-owned subsidiary of the Company,has obtained ISO14001 and GB24001-2016 environmental management system certifications.In order to fulfill the responsibility of project production safety,protect the ecological environment and minimize the impact

254、on the environment during the operation process,the Group has established a sound environmental protection management mechanism.During the six months ended 30 June 2024,the Group did not violate any laws and regulations that have a significant impact on the Group relating to air and greenhouse gas e

255、missions,discharges into water and land,and generation of hazardous and non-hazardous waste.環境政策及表現本集團堅持嚴守法規、保護環境、規範管理 的環境保護大方向，不僅積極發展推廣綠色能源，同時盡可能減少對環境的污染和危害。本公司全資子公司中核（南京）取得了ISO14001和GB24001-2016環境管理體系認證。為了落實項目安全生產的責任，保護生態環境，盡量減少營運過程中對環境的影響，本集團建立了健全的環境保護管理機制。截至二零二四年六月三十日止六個月，本集團並沒有違反任何有關廢氣及溫室氣體排放、廢

256、水及土地的排放、有害及無害廢氣物產生並對本集團有重大影響的法律法規。64China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司Quality,Environmental,Occupational Health and Safety Management SystemsThe Group is committed to building a quality culture and standardizing quality management.It implements quality work through mana

257、gement innovation,supervision and inspection,benchmarking guidance,and key problem tracking and governance.While improving project quality and project investment benefits,the Group creates excellent green and low-carbon excellent assets to maximize social benefits of quality,environment,occupational

258、 health and safety.The Group has established a quality,environmental and occupational health and safety management system in accordance with the requirements of three system standards,namely quality management,environmental management and occupational safety management systems,and the actual situati

259、on of the Company.CNI(Nanjing),a wholly-owned subsidiary of the Group,was awarded the Management System Certificate of Quality,Environment,Occupational Health and Safety by Shanghai Audit Center of Quality System.質量、環境、職業健康安全管理體系本集團致力於建設質量文化、規範質量管理，以管理創新、監督檢查、標桿引領、重點問題跟蹤治理等方式，落實質量工作，在提升工程質量、項目投資效益的同

260、時，創建綠色低碳的優秀資產，實現質量、環境、職業健康安全的社會效益最大化。本集團根據質量管理、環境管理以及職業安全管理體系三個體系標準要求，以及公司的實際情況，建立質量、環境、職業健康安全管理體系。集團全資子公司中核（南京）獲上海質量體系審核中心頒發質量、環境、職業健康安全的管理體系認證證書。65Interim Report 2024 二零二四年中期報告In order to ensure the smooth and effective implementation of internal policies,the Group has formulated the Quality,Envir

261、onment,Occupational Health and Safety Management Manual,which has been revised and updated in accordance with relevant national policies,laws and regulations,standards and the actual situation of the Group.The management structure,management policies,management objectives and overall management proc

262、ess of quality,environment and occupational health and safety are clearly listed in this management manual.Specific aspects include operational emissions,the use of environment and natural resources,product liability,employee health and safety,etc.Compliance with Relevant Laws and RegulationsDuring

263、the six months ended 30 June 2024,the Board was not aware of any instances of non-compliance with the relevant laws and regulations that have significant impacts on the Group.為確保內部政策順利有效推行，本集團已制定 質量、環境、職業健康安全管理手冊，並根據國家有關政策、法律法規、標準和本集團實際情況要求，進行修編換版。質量、環境、職業健康安全的管理架構、管理方針、管理目標以及整體管理流程等內容，均已明確列在此管理手冊中。

264、具體內容包括營運排放、環境及天然資源使用、產品責任、員工健康與安全等層面。遵守相關法律及規例於截至二零二四年六月三十日止六個月，董事會並不知悉有任何對本集團有重大影響的相關法律及規例不合規事宜。66China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司Relationship with Employees,Customers and SuppliersThe Group is an equal opportunity employer and does not discriminate on the basis of p

265、ersonal characteristics.Employee handbook outlined terms and conditions of employment,expectations for employees behaviour and service delivery,employees rights and benefits.The Group provides ongoing training and development opportunities to enhance employees career progression.The Group attaches g

266、reat importance to the health and safety of employees.The Group is committed to creating a safe working environment for employees.The Group has obtained the GB/T45001-2020/ISO 45001-2018 Occupational Health and Safety Management System Certification to put occupational health and safety measures int

267、o practice more efficiently and thoroughly.In order to continuously improve the quality of the Groups products and services,the Group has established the“Customer Satisfaction Measurement Procedure”to collect customer feedback and analyze customer satisfaction.The Groups operation department will al

268、so regularly conduct customer satisfaction surveys.僱員、客戶及供應商的關係本集團為平等機會僱主，不會基於僱員的個人特徵而歧視任何僱員。僱員手冊列明僱用條款及條件、僱員表現及服務預期以及僱員權益。本集團提供持續培訓及發展機會以增進僱員職業發展。員工的健康與安全是本集團十分重視的，本集團致力於為員工創造安全的工作環境。本集團已獲得GB/T45001-2020/ISO 45001-2018職業健康安全管理體系認證證書，以更高效和徹底地將職業健康與安全措施付諸實踐。為了不斷提升本集團產品和服務的水平，本集團已建立 顧客滿意度測量程序，收集客戶反饋，分

269、析客戶的滿意程度，本集團營運部還會定期開展顧客滿意度調查。67Interim Report 2024 二零二四年中期報告The Group is well aware of the importance of cultivating and maintaining trust with customers.Therefore,the Group is committed to protecting customer privacy and strictly complying with relevant laws and regulations.In order to clarify the

270、procedures for receiving,transmitting,protecting,using and keeping customer information,the Group implements customer property management policies and procedures.Suppliers are indispensable partners of the Group.The Group has established a sound and effective supplier management mechanism to reduce

271、procurement risks,strengthen supplier management,and understand relevant environmental and social risks at the supply level.The Group has formulated the Supplier Management Measures to standardize the management of bidding and selection,daily management and annual evaluation of suppliers.During the

272、six months ended 30 June 2024,there is no circumstance or any event between the Group and its employees,customers and suppliers which will have a significant impact on the Groups business and the factors on which the Groups success depends.本集團深知與客戶培養和保持信任的重要性，因此本集團致力於維護客戶的隱私，嚴格執行相關法律法規。為了明確客戶資料的接收、傳

273、遞、保護、利用、保管等程序，本集團實行客戶財產管理政策和程序。供應商是本集團不可或缺的合作夥伴，本集團建立了完善有效的供應商管理機制，以降低採購風險、加強對供應商的管理，同時從供應層面把握相關的環境及社會風險。本集團現已制定 供應商管理辦法，對供應商的招標聘選、日常管理及年度評價進行規範化管理。於截至二零二四年六月三十日止六個月，本集團與其僱員、客戶及供應商之間概無發生任何將對本集團業務及本集團取得成功所倚重因素造成重大影響之狀況或事件。68China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司BUSINESS PROS

274、PECTSAccording to the forecast of the“Analysis and Forecast Report on the National Power Supply and Demand Situation in 2023-2024”released by the China Electricity Council,it is predicted that the newly-commissioned installed power generation capacity will again exceed 300 million KW in 2024.For the

275、 first time,the cumulative installed new energy power generation capacity will exceed that of coal-fired power.Driven by the continuous and rapid development of new energy power generation,it is expected that the national newly installed power generation capacity will again exceed 300 million KW in

276、2024,with the new capacity basically equivalent to that in 2023.As of the end of 2024,it is expected that the national installed power generation capacity will amount to 3.25 billion KW,representing a year-on-year increase of approximately 12%.Thermal power generation will reach 1.46 billion KW,of w

277、hich about 1.2 billion KW will be coal-fired power generation,representing a decrease to 37%of the total installed capacity.The total installed non-fossil energy power generation capacity amounts to 1.86 billion KW,representing an increase to approximately 57%of the total installed capacity,of which

278、,grid-connected wind power generation accounts for 530 million KW and grid-connected solar power generation accounts for 780 million KW.The total installed grid-connected wind power generation and solar power generation capacity will exceed that of coal-fired power,representing an increase to approx

279、imately 40%of the total installed capacity.The pressure on new energy consumption in some regions is prominent.業務展望中國電力企業聯合會 2023-2024年度全國電力供需形勢分析預測報告 預測，預計二零二四年新投產發電裝機規模將再超3億千瓦，新能源發電累計裝機規模將首次超過煤電裝機規模。在新能源發電持續快速發展的帶動下，預計二零二四年全國新增發電裝機將再次突破3億千瓦，新增規模與二零二三年基本相當。二零二四年底，全國發電裝機容量預計達到32.5億千瓦，同比增長12%左右?；痣?4.

280、6億千瓦，其中煤電12億千瓦左右，佔總裝機比重降至37%。非化石能源發電裝機合計18.6億千瓦，佔總裝機的比重上升至57%左右；其中，併網風電5.3億千瓦、併網太陽能發電7.8億千瓦，併網風電和太陽能發電合計裝機規模將超過煤電裝機，佔總裝機比重上升至40%左右，部分地區新能源消納壓力凸顯。69Interim Report 2024 二零二四年中期報告The Group will focus on the“new energy+energy storage”layout,base its investment in the PV and wind power generation,develop

281、 the energy storage business,and expand the layout in the new energy industry to form an integrated new energy management platform.PVThe dropping price in the photovoltaic industry chain,the terminal installed cost improvement and the increase in project yield stimulated downstream installation dema

282、nd and the installed capacity continuously exceeded expectations.In addition,the new energy consumption red line has been relaxed to 90%,while domestic installation space is expected to be further opened.It is expected that the newly installed PV generation capacity will exceed 200GW in 2024.Wind Po

283、werWith the implementation of the“Thousands of Villages Wind Power Coverage Action”policy,2,000GW of rural wind power installed capacity can be realized.It is expected that the distributed wind power installed capacity is expected to reach 10GW/year in 2024-2025,and an average of about 20GW/year dur

284、ing the 15th Five-Year Plan period.With the continuous release of favorable policies in various coastal regions,the development of offshore wind power will be accelerated once again.It is estimated that the domestic newly installed wind power generation capacity is expected to reach about 80GW in 20

285、24.本集團將圍繞新能源+儲能 佈局，立足光伏風電投資，發展儲能業務，拓展新能源產業佈局，形成綜合性新能源管理平臺。光伏光伏產業鏈價格回落，終端裝機成本改善，項目收益率提升刺激下游裝機需求，裝機不斷超預期。此外新能源消納紅線放寬至90%，國內裝機空間有望進一步打開，預計二零二四年國內新增光伏裝機將超200GW。風電千鄉萬村馭風行動 實施政策落地，可 以 實 現 2,000GW 的 鄉 村風電裝機量，預計二零二四年至二零二五年分散式風電裝機有望達10GW/年，十五五期間平均約20GW/年，隨著各沿海地域利好政策不斷出臺，海上風電發展將再次提速。預計二零二四年國內新增風電裝機有望達80GW左右。7

286、0China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司Energy StorageDomestic spot trading and support services rules are improving.Energy storage opens up a new business model with much-improved economics.Industrial and commercial energy storage application scene continues to increase whi

287、le regional market differentiation is obvious.Economically developed regions will account for most of the market demand and some enterprises will take the lead in the regional market to form brand awareness and channel influence.It is expected that domestic new energy storage installations will exce

288、ed 35GW in 2024,being the third consecutive year in which the new installations exceed the cumulative installed capacity,and the industrial and commercial energy storage will maintain a growth rate of more than 30%.FINANCIAL REVIEWThe Groups consolidated revenue decreased by approximately 9.8%from H

289、K$909,811,000 for the six months ended 30 June 2023 to HK$821,101,000 for the six months ended 30 June 2024.The decrease in revenue was mainly attributable to the reduced earnings from the EPC and consultancy and general construction segment for the six months ended 30 June 2024.Profit attributable

290、to owners of the Company amounted to HK$71,129,000(2023:HK$60,919,000)which represented an increase of approximately 16.7%when compared with that for the same period last year.Basic earnings per share for the period was HK3.84 cents when compared with HK3.29 cents for the six months ended 30 June 20

291、23.儲能國內現貨交易與輔助服務規則日趨完善，儲能開啟新商業模式，經濟性大大改善。工商業儲能細分應用場景持續增加，區域市場分化明顯，經濟發達地區將佔據絕大部分市場需求，部分企業將率先在區域市場形成品牌知名度和渠道影響力。預計二零二四年國內新型儲能裝機將超過35GW，連續第三年單年新增裝機超過累計裝機規模，工商業儲能將維持30%以上的增速。財務回顧本集團綜合收益由截至二零二三年 六 月 三 十 日 止 六 個 月 之 港 幣909,811,000元減少約9.8%至截至二零二四年六月三十日止六個月之港幣821,101,000元。收益減少主要由於截至二零二四年六月三十日止六個月EPC諮詢及整體建設分

292、部的收益減少所致。本公司擁有人應佔溢利為港幣71,129,000元（二零二三年：港幣60,919,000元），相對去年同期增加約16.7%。期內每股基本盈利為3.84港仙，而截至二零二三年六月三十日止六個月則為3.29港仙。71Interim Report 2024 二零二四年中期報告REVENUEDuring the period under review,the Groups revenue was HK$821,101,000(2023:HK$909,811,000),representing a decrease of approximately 9.8%as compared to

293、that of the same period last year.Composition of revenue for the six months ended 30 June 2024 and 2023 is shown in the following table:For the six months ended 30 June 2024For the six months ended 30 June 2023截至二零二四年六月三十日止六個月截至二零二三年六月三十日止六個月(Unaudited)(Unaudited)（未經審核）（未經審核）HK$000%HK$000%Change港幣千元

294、百分比港幣千元百分比百分比變動 Continuing operations持續經營業務EPC and consultancy and general constructionEPC及諮詢及 整體建設398,85848.6612,21067.3(34.8)Power generation發電410,04649.9283,04231.144.9Financing融資12,1971.514,5591.6(16.2)Total總計821,101100.0909,811100.0(9.8)收益於回顧期內，本集團之收益為港幣821,101,000元（二零二三年：港幣909,811,000元），較去年同期減

295、少約9.8%。截至二零二四年及二零二三年六月三十日止六個月之收益組合載列於下表：72China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司EPC and consultancy and general construction segment remained the major source of revenue for the Group which contributed HK$398,858,000 for the period ended 30 June 2024,representing a decrease

296、 of approximately 34.8%as compared with the same period last year.As benefited from the increase in the scale of self-owned solar power stations,the revenue derived from power generation segment recorded an increase of approximately 44.9%to HK$410,046,000(2023:HK$283,042,000).Revenue from financing

297、segment recorded a decrease of approximately 16.2%to HK$12,197,000(2023:HK$14,559,000).EPC及諮詢及整體建設分部繼續為本集團的主要收益來源，於截至二零二四年六月三十日止期間為本集團收益貢獻港幣398,858,000元，較去年同期減少約34.8%。受惠於自持電站項目規模增加，發電分部所得收益錄得增長約44.9%至港幣410,046,000元（二零二三年：港幣283,042,000元）。融資分部的收益減少約16.2%至港幣12,197,000元（二零二三年：港幣14,559,000元）。73Interim Re

298、port 2024 二零二四年中期報告PROFITProfit for the period ended 30 June 2024 amounted to HK$77,292,000(2023:HK$55,193,000),representing an increase of approximately 40.0%compared to that for the period ended 30 June 2023.The increase in profit was mainly due to the fact that the Group has a total of 63 power s

299、tations under operation and maintenance with a total operating scale of 1,685MW(in terms of actual installed capacity).These power stations generated 927 million kWh of electricity in the first six months,representing an increase of 82.1%in power generation as compared with the same period of last y

300、ear.The power station projects held by the indirect wholly-owned subsidiaries of the Company,including Boshang 300MW project located in Boshang Town,Linxiang District,Lincang City,Yunnan Province,in the PRC,Zhenkang 360MW project located in Mangbing Town,Zhenkang County,Lincang City,Yunnan Province,

301、in the PRC and Jiangdu 12MW wind power project,completed grid connection.The new grid-connected projects are large scale operations with a high equipment input rate.These projects are currently in the warranty period,resulting in lower operation and maintenance costs compared to existing projects.Ad

302、ditionally,the Zhenjiang Xinneng and Guangdong Yangjiang projects are generating additional revenue through green power trading.The net profit margin of the Group increased to 9.4%(2023:6.1%).Net profit margin of the Group varied in different segments depending on its business nature.For the period

303、ended 30 June 2024,profit attributable to owners of the Company increased by approximately 16.7%to HK$71,129,000(2023:HK$60,919,000),while the basic earnings per share was HK3.84 cents(2023:HK3.29 cents).溢利截至二零二四年六月三十日止期間之溢利為港幣77,292,000元（二零二三年：港幣55,193,000元），較截至二零二三年六月三十日止期間增加約40.0%。溢利增加主要乃由於集團在運維電

304、站合計63座，總運營規模達1,685MW（按實際裝機容量統計），前六個月完成發電量9.27億千瓦時，發電量同比增長82.1%公司之間接全資附屬公司持有的電站項目，位於中國雲南省臨滄市臨翔區博尚鎮的博尚300MW項目、位於中國雲南省臨滄市鎮康縣忙丙鄉的鎮康360MW項目及江都12MW風電項目等完成併網，新併網項目為大規模運行，設備投入率較高。該等項目目前處於質保期內，導致運維成本較存量項目低。此外，鎮江鑫能、廣東陽江項目通過綠電交易額外創收。本集團純利率增加至9.4%（二零二三年：6.1%），本集團不同分部的純利率視乎分部的業務性質而有所不同。截至二零二四年六月三十日止期間，本公司擁有人應佔溢利

305、增加約16.7%至港幣71,129,000元（二零二三年：港幣60,919,000元），而每股基本盈利為3.84港仙（二零二三年：3.29港仙）。74China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司OTHER INCOME AND GAINSOther income and gains of HK$11,461,000(2023:HK$25,646,000)was mainly derived from interest income,dividend income and sundry income.The de

306、crease was mainly due to lower interest settlements as a result of the reduction in pledged bank deposits.COST OF SALESThe Groups cost of sales decreased by approximately 20.7%to HK$565,944,000 during the first half of 2024 from HK$713,305,000 comparing to the first half of 2023.The decrease was mai

307、nly due to the business realignment of the EPC segment.OTHER OPERATING EXPENSESOther operating expenses mainly included staff costs,depreciation,bank charges,professional fees,administrative expenses,research and development fees etc.The Groups other operating expenses decreased by approximately 12.

308、9%to HK$52,435,000(2023:HK$60,171,000)as compared to that of the same period last year,which was mainly due to the decrease in research and development expenses during the period.其他收益及盈利其他收益及盈利為港幣11,461,000元（二零二三年：港幣25,646,000元），其中主要包括利息收入、股息收入及雜項收入。減少主要由於減少了已抵押銀行存款，結息減少所致。銷售成本本集團的銷售成本由二零二三年上半年港幣713

309、,305,000元減少約20.7%至二零二四年上半年的港幣565,944,000元。該減少乃主要由於EPC板塊的業務調整。其他經營開支其他經營開支主要包括員工成本、折舊、銀行收費、專業費用、行政開支及研發費用等。本集團的其他經營開支較去年同期減少約12.9%至 港 幣 52,435,000 元（二 零 二 三年：港幣60,171,000元），主要由於期內研發費用減少所致。75Interim Report 2024 二零二四年中期報告FINANCE COSTSFinance costs for the interim period increased approximately 26.8%to

310、HK$113,399,000(2023:HK$89,434,000)as compared to that of the same period last year.Taking into account the capital intensive nature of the energy industry,the Group expanded its investment in self-owned wind power stations and power stations and facilities for power generation income.As a result,the

311、 long-term bank loans and other borrowings by the Group increased for the expansion of power generation businesses.INCOME TAX EXPENSEFor the period ended 30 June 2024,income tax expense of the Group increased by approximately 39.4%to HK$24,096,000(2023:HK$17,289,000)which was in line with the propor

312、tionate growth of the Groups overall business.FINANCIAL POSITIONAs at 30 June 2024,the total assets of the Group were HK$10,890,790,000(31 December 2023:HK$11,437,221,000),representing a decrease of approximately 4.8%.Current assets decreased by approximately 20.0%to HK$3,839,160,000(31 December 202

313、3:HK$4,797,072,000)and non-current assets increased by approximately 6.2%to HK$7,051,630,000(31 December 2023:HK$6,640,149,000).財務成本中期期間的財務成本較去年同期增加約26.8%至港幣113,399,000元（二零二三年：港幣89,434,000元）?？紤]到能源行業的資本密集型性質，本集團從而為產生發電收入而擴大其於擁有的風電站及發電站及設施的投資。因此，本集團為擴大發電業務所取得的長期銀行貸款及其他借貸增加。所得稅開支截至二零二四年六月三十日止期間，本 集 團 所

314、 得 稅 開 支 增 加 約39.4%至港幣24,096,000元（二零二三年：港幣17,289,000元），與集團整體業務增長比例一致。財務狀況於二零二四年六月三十日，本集團資產總額為港幣10,890,790,000元（二零二三年十二月三十一日：港 幣 11,437,221,000 元），減 少約4.8%。流動資產減少約20.0%至 港 幣 3,839,160,000 元（二 零二 三 年 十 二 月 三 十 一 日：港 幣4,797,072,000元），非流動資產增加約6.2%至港幣7,051,630,000元（二零二三年十二月三十一日：港幣6,640,149,000元）。76China

315、Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司The total liabilities as at 30 June 2024 were HK$9,055,792,000(31 December 2023:HK$9,663,411,000),representing a decrease of approximately 6.3%as compared to that of 31 December 2023.Current liabilities as at 30 June 2024 were HK$3,302,252,00

316、0(31 December 2023:HK$3,971,881,000),representing a decrease of approximately 16.9%as compared to that of 31 December 2023,which was mainly due to the decrease in short-term bank and other borrowings.Non-current liabilities were HK$5,753,540,000(31 December 2023:HK$5,691,530,000),representing an inc

317、rease of approximately 1.1%as compared to that of 31 December 2023,which was mainly due to the increase in long-term bank and other borrowings.The total equity attributable to owners of the Company as at 30 June 2024 was HK$1,794,079,000(31 December 2023:HK$1,738,071,000),representing an increase of

318、 approximately 3.2%as compared to that of 31 December 2023.於二零二四年六月三十日，負債總額為港幣9,055,792,000元（二零二三年十二月三十一日：港幣9,663,411,000元），較二零二三年十二月三十一日減少約6.3%。於二零二四年六月三十日的流動負債為港幣3,302,252,000元（二零二三年十二月三十一日：港幣3,971,881,000元），較二零二三年十二月三十一日減少約16.9%，乃主要由於短期銀行及其他借貸減 少 所 致。非 流 動 負 債 為 港 幣5,753,540,000元（二零二三年十二月三十一日：港幣5

319、,691,530,000元），較二零二三年十二月三十一日增加約1.1%，乃主要由於長期銀行及其他借貸增加所致。於二零二四年六月三十日，本公司 擁 有 人 應 佔 權 益 總 額 為 港 幣1,794,079,000元（二零二三年十二月三十一日：港幣1,738,071,000元），較二零二三年十二月三十一日增加約3.2%。77Interim Report 2024 二零二四年中期報告LIQUIDITY,FINANCIAL RESOURCES AND GEARINGAs at 30 June 2024,net current assets of the Group were HK$536,908,

320、000(31 December 2023:HK$825,191,000).Besides,the Group had cash and cash equivalents of HK$997,328,000(31 December 2023:HK$1,779,293,000),of which approximately 1.4%was in Hong Kong dollars,97.5%was in RMB and 1.1%was in United States dollars(31 December 2023:approximately 1.4%was in Hong Kong dolla

321、rs,98.2%was in RMB and 0.4%was in United States dollars).As at 30 June 2024,the Group had outstanding bank and other borrowings of HK$7,097,947,000(31 December 2023:HK$7,450,889,000),of which approximately 3.9%was in Hong Kong dollars and 96.1%was in RMB(31 December 2023:approximately 6.4%was in Hon

322、g Kong dollars and 93.6%was in RMB).All of the Groups borrowings as at 30 June 2024 were arranged on floating rate basis with effective interest rates ranged from 2.8%to 6.9%per annum(31 December 2023:ranged from 2.9%to 7.0%per annum).Under Hong Kong Accounting Standards,the Group separated and clas

323、sified the bank and other borrowings as current and non-current liabilities in the condensed consolidated statement of financial position as at 30 June 2024 in accordance with the settlement term.Included in the total bank and other borrowings as at 30 June 2024,HK$1,661,651,000(31 December 2023:HK$

324、2,066,829,000)was loans repayable within one year and the balance of HK$5,436,296,000(31 December 2023:HK$5,384,060,000)was repayable beyond one year.流動資金、財務資源及資產負債狀況於二零二四年六月三十日，本集團流動資產淨額為港幣536,908,000元（二零二三年十二月三十一日：港幣825,191,000元）。此外，本集團持有現金及現金等價物為港幣997,328,000元（二零二三年十二月三十一日：港幣1,779,293,000元），其中約1.

325、4%為港幣、97.5%為人民幣及1.1%為美元（二零二三年十二月三十一日：約1.4%為港幣、98.2%為人民幣及0.4%為美元）。於二零二四年六月三十日，本集團之尚未償還銀行及其他借貸為港幣7,097,947,000元（二零二三年十二月三十一日：港幣7,450,889,000元），其中約3.9%為港幣及96.1%為 人 民 幣（二 零 二 三 年 十 二 月三十一日：約6.4%為港幣及93.6%為人民幣）。本集團於二零二四年六月三十日的全部借貸均按浮動利率計息，實際年利率介乎2.8%至6.9%（二零二三年十二月三十一日：年利率介乎2.9%至7.0%）。根據香港會計準則，本集團已於二零二四年六月

326、三十日的簡明綜合財務狀況表內根據結算期將銀行及其他借貸獨立分類列作流動及非流動負債。二零二四年六月三十日之銀行及其他借貸總額中，港幣1,661,651,000元（二零二三年十二月三十一日：港幣2,066,829,000元）為須於一年內償還的貸款，其 餘 港 幣 5,436,296,000 元（二零二三年十二月三十一日：港幣5,384,060,000元）則須於一年後償還。78China Nuclear Energy Technology Corporation Limited 中國核能科技集團有限公司As at 30 June 2024,the Groups gearing ratio was

327、4.05(31 December 2023:4.39),which was calculated on the basis of total debt over total equity of the Company.Total debt comprises loans included in bank and other borrowings and lease liabilities.The Groups debt to asset ratio was 0.83(31 December 2023:0.84),which was calculated on the basis of tota

328、l debt over total assets of the Company.PLEDGE OF ASSETSAs at 30 June 2024,the Groups pledged deposits in the amount of HK$179,568,000(2023:HK$341,774,000)have been pledged to secure general banking facilities and bills payables.As at 30 June 2024,the Group had finance lease receivables amounting to

329、 HK$112,069,000(2023:HK$163,232,000),trade and bills receivables amounting to approximately HK$529,016,000(2023:HK$456,255,000)and power plants amounting to HK$2,314,132,000(2023:HK$2,434,093,000)respectively,which have been pledged to secure the bank and other borrowings of the Group.Save as disclo

330、sed above,the Group had no other pledges on its assets as at 30 June 2024(31 December 2023:Nil).於二零二四年六月三十日，本集團槓桿比率為4.05（二零二三年十二月三十一日：4.39），槓桿比率乃根據負債總額除以本公司權益總額計算。負債總額包括計入銀行及其他借貸及租賃負債之貸款。本集團資產負債比率為0.83（二零二三年十二月三十一日：0.84），乃按公司負債總額除以資產總額計算。資產抵押於二零二四年六月三十日，本集團的已抵押存款港幣179,568,000元（二零二三年：港幣341,774,000元）已

331、被抵押以取得一般銀行融資及應付票據。於二零二四年六月三十日，本集團分別有融資租賃 應 收 款 項 港 幣 112,069,000 元（二零二三年：港幣163,232,000元）、應收貿易賬項及票據約港幣529,016,000元（二零二三年：港幣456,255,000元），及發電站港幣2,314,132,000元（二零二三年：港幣2,434,093,000元），該等項目已被抵押以取得授予本集團之銀行及其他借貸。除上文披露者外，於二零二四年六月三十日，本集團並無其他資產抵押（二零二三年十二月三十一日：無）。79Interim Report 2024 二零二四年中期報告CAPITAL STRUCTU

332、REThe Group generally finances its operations with internally generated resources,bank and other borrowings and capital raising activities.The liquidity and financing requirements of the Group are reviewed regularly.As the Groups bank balances and cash are mainly denominated in Hong Kong dollars,RMB

333、 and the United States dollars,the directors of the Company(“Directors”)considered the Group was exposed to limited exchange risk.During the period ended 30 June 2024,the Group did not use any financial instruments for hedging purpose and the Group did not have any hedging instruments outstanding as at 30 June 2024(31 December 2023:Nil).The Group will monitor closely the exchange rate risk arising