滙景控股：中期報告2023

2公司資料Corporate Information6管理層討論及分析Management Discussion and Analysis25其他資料Other Information42獨立審閱報告Independent Review Report45中期簡明綜合損益表Interim Condensed Consolidated Statement of Profit or Loss46中期簡明綜合全面收益表Interim Condensed Consolidated Statement of Comprehensive Income47中期簡明綜合財務狀況表Interim Condensed Consolidated Statement of Financial Position49中期簡明綜合權益變動表Interim Condensed Consolidated Statement of Changes in Equity51中期簡明綜合現金流量表Interim Condensed Consolidated Statement of Cash Flows53中期簡明綜合財務資料附註Notes to Interim Condensed Consolidated Financial Information目錄CONTENTS滙景控股有限公司Huijing Holdings Company Limited2公司資料CORPORATEINFORMATIONNON-EXECUTIVEDIRECTORMr Lun Ruixiang (Chairman)EXECUTIVEDIRECTORSMr Lun Zhao Ming (Chief Executive Officer)Mr Lu PeijunMr Luo ChengyuINDEPENDENTNON-EXECUTIVEDIRECTORSMr Chen Guilin (appointed with effect from 25 April 2023)Mr Chan Kin Man (appointed with effect from 26 July 2023)Ms Ou Ningxin (appointed with effect from 26 July 2023)Ms Chiu Lai Kuen Susanna (resigned with effect from 6 July 2023)Mr Hung Wan Shun Stephen (resigned with effect from 6 July 2023)AUDITCOMMITTEEMr Chan Kin Man (Chairman) (appointed with effect from 26 July 2023)Ms Ou Ningxin (appointed with effect from 26 July 2023)Mr Chen Guilin (appointed with effect from 25 April 2023)Ms Chiu Lai Kuen Susanna (resigned with effect from 6 July 2023)Mr Hung Wan Shun Stephen (resigned with effect from 6 July 2023)NOMINATIONCOMMITTEEMr Lun Ruixiang (Chairman)Mr Chen Guilin (appointed with effect from 25 April 2023)Ms Ou Ningxin (appointed with effect from 26 July 2023)Mr Hung Wan Shun Stephen (resigned with effect from 6 July 2023)REMUNERATIONCOMMITTEEMr Chen Guilin (Chairman) (appointed with effect from 25 April 2023)Mr Lun RuixiangMs Ou Ningxin (appointed with effect from 26 July 2023)Mr Hung Wan Shun Stephen (resigned with effect from 6 July 2023)COMPANYSECRETARYMs Tang So Him (appointed with effect from 1 September 2023)Mr Lo Chi Ho Wilfred (resigned with effect from 1 September 2023)非執行董事倫瑞祥先生（主席）執行董事倫照明先生（首席執行官）盧沛軍先生羅成煜先生獨立非執行董事陳桂林先生（自2023年4月25日起獲委任）陳健民先生（自2023年7月26日起獲委任）歐寧馨女士（自2023年7月26日起獲委任）趙麗娟女士（自2023年7月6日起辭任）熊運信先生（自2023年7月6日起辭任）審核委員會陳健民先生（主席） （自2023年7月26日起獲委任）歐寧馨女士（自2023年7月26日起獲委任）陳桂林先生（自2023年4月25日起獲委任）趙麗娟女士（自2023年7月6日起辭任）熊運信先生（自2023年7月6日起辭任）提名委員會倫瑞祥先生（主席）陳桂林先生（自2023年4月25日起獲委任）歐寧馨女士（自2023年7月26日起獲委任）熊運信先生（自2023年7月6日起辭任）薪酬委員會陳桂林先生（主席） （自2023年4月25日起獲委任）倫瑞祥先生歐寧馨女士（自2023年7月26日起獲委任）熊運信先生（自2023年7月6日起辭任）公司秘書鄧素謙小姐（自2023年9月1日起獲委任）羅熾顥先生（自2023年9月1日起辭任）中期報告2023 Interim Report 3公司資料CORPORATEINFORMATIONAUTHORIZEDREPRESENTATIVESMr Lun Zhao MingMs Tang So Him (appointed with effect from 1 September 2023)Mr Lo Chi Ho Wilfred (resigned with effect from 1 September 2023)REGISTEREDOFFICECricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman IslandsPRINCIPALPLACEOFBUSINESSAND HEADOFFICEINTHEPRC1, Beihuan Lu, HoujiezhenDongguan, GuangdongPRCPRINCIPALPLACEOFBUSINESSINHONGKONGOffice No.1907,19th FloorGreat Eagle CentreNo.23 Harbour RoadHong KongPRINCIPALSHAREREGISTRARConyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman IslandsHONGKONGBRANCHSHAREREGISTRARTricor Investor Services Limited17/FFar East Finance Centre16 Harcourt RoadHong KongAUDITORPrism Hong Kong and Shanghai LimitedRegistered Public Interest Entity Auditor授權代表倫照明先生鄧素謙小姐（自2023年9月1日起獲委任）羅熾顥先生（自2023年9月1日起辭任）註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands中國主要營業地址及總辦事處中國廣東省東莞市厚街鎮北環路1號香港主要營業地點香港港灣道23號鷹君中心19樓1907室股份過戶登記總處Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands香港股份過戶登記分處卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓核數師上會栢誠會計師事務所有限公司註冊公眾利益實體核數師滙景控股有限公司Huijing Holdings Company Limited4公司資料CORPORATEINFORMATIONLEGALADVISERSAs to Hong Kong law:DeaconsPRINCIPALBANKSHang Seng BankDongguan Rural Commercial Bank Houjie BranchICBCDongguan Houjie BranchChina Construction Bank Dongguan Houjie BranchCOMPANYWEBSITE法律顧問有關香港法律：的近律師行主要往來銀行恒生銀行東莞農村商業銀行厚街支行工商銀行東莞厚街支行中國建設銀行東莞厚街支行公司網站滙景控股有限公司（「本公司」）董事會（「董事會」或各董事及全體統稱為「董事」）宣佈本公司及其附屬公司（「本集團」）截至2023年6月30日止六個月之未經審核綜合中期業績。

The board of directors (the “Board” or each of the directors, the “Director” and collectively the “Directors”) of Huijing Holdings Company Limited (the “Company”) announces the unaudited consolidated interim results of the Company and its subsidiaries (the “Group”) for the six months ended 30 June 2023.滙景控股有限公司Huijing Holdings Company Limited6管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSISGENERALOVERVIEWAs a major part of the macro economy in China, real estate has experienced a change of deep adjustment in 2022. The Chinese government will continue to adhere to the policy keynote of “houses for living in and not for speculative investment as well as implementing city-specific policies (房住不炒，因城施策)” to achieve the target of “three stabilities (三穩)” of “stabilising land prices (穩地價)”, “stabilising housing prices (穩房價)” and “stabilising expectations (穩預期)”, thereby promoting the positive cycle and healthy development of the real estate market.Under the new economic and policy environment, the Group has maintained a stable development momentum. Based on the mission of “maintaining foothold in the Greater Bay Area, penetrating into Dongguan, and sustaining coverage of high value-added cities in the Southern, Central and Eastern China areas (立足大灣區，深耕東莞，佈局華南，華中及華東等高增值城市)”, the Group will maintain the business model of “focusing on residential development projects, while taking the urban renewal projects as the core, as well as the cultural and tourism-healthy living towns and the scientific and innovative technologies industrial towns as the two wings (以住宅開發為主營業務，以城市更新為核心、文旅康養和科創產業為兩翼)” which constitute its “one focus, one core, and two wings (一主一核兩翼)” blueprint, in order to continually enhance the core competitiveness and the capacity of sustainable development of the Group.BUSINESSREVIEWThe Group derives its revenue primarily from sales of properties and, to a lesser extent, leasing of investment properties. Incessantly under the overall unfavourable business environment of the real estate industry in the PRC, for the six months ended 30 June 2023, the Group recorded a total revenue of approximately RMB23.5 million, representing a period-on-period decrease of approximately 55.7%.Contracted salesFor the six months ended 30 June 2023, including those of joint ventures, the Group recorded (i) contracted sales of approximately RMB168.4 million, representing a decrease of approximately 54.9% as compared to that for the six months ended 30 June 2022; and (ii) contracted gross floor area (“GFA”) sold of approximately 10,266 sq.m., representing a decrease of approximately 79.6% as compared to that for the six months ended 30 June 2022.整體概覽房地產作為中國宏觀經濟的重要組成部分，經歷了2022年深度調整的轉變。

中國政府將繼續堅持「房住不炒，因城施策」的政策主基調，實現「穩地價」、「穩房價」、「穩預期」的「三穩」目標，以促進房地產市場良性循環和健康發展。

在全新的經濟和政策環境下，本集團保持著穩健的發展態勢。

圍繞「立足大灣區，深耕東莞，佈局華南，華中及華東等高增值城市」的使命，繼續保持「以住宅開發為主營業務，以城市更新為核心、文旅康養和科創產業為雙翼」的「一主一核兩翼」業務格局，以致力於不斷提升本集團的核心競爭力及可持續發展能力。

業務回顧本集團的收入主要來自物業銷售，其次來自投資物業租賃。

由於受到中國房地產行業整體經營環境不利的持續影響，截至2023年6月30日止六個月，本集團錄得總收入約人民幣23.5百萬元，同比下降約55.7%。

合約銷售截至2023年6月30日止六個月，本集團連同合資企業錄得(i)合約銷售額約為人民幣168.4百萬元，較截至2022年6月30日止六個月銷售額下降約54.9%；及(ii)合約銷售建築面積（「建築面積」）約10,266平方米，較截至2022年6月30日止六個月之合約銷售建築面積下降約79.6%。

中期報告2023 Interim Report 7管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS物業銷售截至2023年6月30日止六個月，物業銷售收入錄得同比下降約80.5%至約人民幣9.5百萬元，佔本集團總收入約40.5%。

截至2023年6月30日止六個月，本集團已確認已售總建築面積約3,737平方米，較2022年同期之總建築面積下降約50.5%。

確認為物業銷售的物業之平均售價（「平均售價」）約為每平方米人民幣2,541元，同比下降約60.6%。

下表列示截至2023年6月30日止六個月各區域已確認銷售額及已售建築面積：城市已確認建築面積佔已確認建築面積百分比已確認平均售價已確認收入佔已確認收入百分比CityRecognised GFAPercentage of total recognised GFARecognised ASPRecognised revenuePercentage of total recognised revenue平方米%人民幣元╱平方米人民幣千元%sq.m.% RMB/sq.m. RMB’000%分區域By district河源Dongguan 1,122.230% 5,579.76,261.866%合肥Heyuan 1,995.553% 1,298.82,591.727%衡陽Chengdu 618.817% 1,036.1641.27%3,736.5100% 2,541.09,494.7100%Sales of propertiesFor the six months ended 30 June 2023, the revenue from sales of properties recorded a period-on-period decrease of approximately 80.5% to approximately RMB9.5 million, which accounted for approximately 40.5% of the total revenue of the Group. For the six months ended 30 June 2023, the Group recognised total GFA sold of approximately 3,737 sq.m., which represented a decrease of approximately 50.5% as compared to that for the corresponding period in 2022. The average selling price (“ASP”) of the properties recognised as property sales was approximately RMB2,541 per sq.m., representing a period-on-period decrease of approximately 60.6%.The following table sets out the recognised sales and GFA sold of each district for the six months ended 30 June 2023:滙景控股有限公司Huijing Holdings Company Limited8管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSISParticulars of projects and land parcels are set out in the following table:項目及地塊的有關詳情列示於下表：項目名稱城市本集團的權益已售建築面積待售建築面積（附註1）投資物業不可銷售建築面積未來開發估計總建築面積總代價*應佔代價土地成本Name of ProjectCity LocationThe Group’s Equity InterestSold GFASaleable GFA(Note 1)Investment PropertyUnsaleable GFATotal estimate GFA for future developmentTotal Consideration*Attributable Consideration Land Cost（平方米） （平方米） （平方米） （平方米） （平方米）（人民幣千元）（人民幣千元）（人民幣元╱平方米）(sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (RMB’000) (RMB’000) (RMB/sq.m.)御海藍岸東莞100% 432,3107,763 – 49,257 – 559,891559,8911,144.2Huijing Riverside Villa Dongguan御海藍岸臻品東莞100% 32,871 – – 5,276 – 80,05980,0592,098.7Huijing Riverside Villa Perfection Dongguan御泉香山東莞100% 221,0023,391 – 42,024 – 184,600184,600692.9Royal Spring Hill Dongguan城市山谷東莞100% 123,653557 – 24,566 – 91,79491,794617.0City Valley Dongguan滙景城市中心東莞100% 122,1353,86515,32928,659 – 231,031231,0311,359.1Huijing City Centre Dongguan世紀雙子東莞100% 50,2008,308 – 27,168 –102,639102,639920.9Century Gemini Dongguan滙景城東莞100% – – 25,780 – –Huijing City Dongguan中央華府東莞100% 62,5904,770 – 11,670 – 80,09780,0971,013.5Central Palace Dongguan豐華公館東莞100% 15,447703 – 2,745 – 105,260105,2605,570.8Fenghua Mansion Dongguan匯景發展環球中心東莞100% 1,1739,268 – – – 179,899179,899 –Huijing Global Centre Dongguan厚街鎮寶屯地塊（附註2）東莞100% – – – 23,70123,70123,70123,701 –Houjie Town Baotun Village Area (Note 2) Dongguan洪梅洪屋渦（附註3）東莞100% – – – – – 259,154259,154 –Hongmei Hongwugao (Note 3) Dongguan清溪三中片區（附註3）東莞100% – – – – – 186,300186,300 –Qingxi Sanzhong Area (Note 3) Dongguan沙田稔洲片區（附註3）東莞100% – – – – – 115,075115,075 –Shatian Renzhou Area (Note 3) Dongguan外灘8號河源100% 180,785 – – 35,244 – 186,131186,131861.6Bund No.8 Heyuan九里灣花園河源100% 379,801316,296 – 125,413 – 747,084747,084909.4Nine Miles Bay Heyuan東江畫廊（部分）河源100% – – – – 532,707490,517490,517920.8Dongjiang River Galleries (a portion of) Heyuan合肥滙景城市中心合肥100% 141,16366,29784,12169,960 – 182,723182,723505.4Hefei Huijing City Centre Hefei衡陽滙景雁湖生態文旅小鎮衡陽100% 89,79285,049 – 27,4411,105,596330,283330,283252.5Huijing Yanhu International Resort Hengyang幸福里平湖80% – 61,525 – 22,996 – 268,977215,1823,182.4Xingfu District Pinghu雍和居郴州90% – 266,456 – 61,781 – 418,600376,7401,275.3Yonghe District Chenzhou解憂湖徐州100% – 333,383 – 9,813 – 658,200658,2001,917.9Jieyou District Xuzhou翡麗華府西昌40% – 87,401 – 2,679 – 381,842152,7374,238.9Feili Palace Xichang中期報告2023 Interim Report 9管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS* Refer to the land parcel cost of the acquired project companyNotes:1. Saleable/leasable GFA refers to the internal floor area of a property, which has been derived from the relevant (i) pre-sale permit; (ii) floor area prediction report (房產面積預測報告), where a pre-sale permit is not available for the whole or any part of a property; and/or (iii) development indicators approved by the relevant authority responsible for urban and rural planning or the Group’s internal records, where neither a pre-sale permit nor floor area prediction report is available for the whole or any part of the property development.2. Houjie Town Baotun Village Area is a Three-old Transformation Scheme under the Single Party Scenario. Currently, approval of the zoning plan for renewed units is issued by the Dongguan Natural Resources Bureau (東莞市自然資源局) for the project. After the transformation, the land use of project would be residential use, with a total site area of 12,591 sq.m. and a plot ratio accountable GFA of 47,869 sq.m.3. As at 30 June 2023, the land in Qingxi Sanzhong Area, Hongmei Hongwugao and Shatian Renzhou Area was zoned for industrial use, current information (including plot ratio) is not relevant for our Group’s purpose. For further details, please refer to the subsection under the Prospectus headed “Business — Land reserves”.4. Century Gemini and Huijing City are situated on the same parcel of land and therefore share the same site area.項目名稱城市本集團的權益已售建築面積待售建築面積（附註1）投資物業不可銷售建築面積未來開發估計總建築面積總代價*應佔代價土地成本Name of ProjectCity LocationThe Group’s Equity InterestSold GFASaleable GFA(Note 1)Investment PropertyUnsaleable GFATotal estimate GFA for future developmentTotal Consideration*Attributable Consideration Land Cost（平方米） （平方米） （平方米） （平方米） （平方米）（人民幣千元）（人民幣千元）（人民幣元╱平方米）(sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (RMB’000) (RMB’000) (RMB/sq.m.)雍錦瀾灣成都51% 144,1318,348 – 8,053 – 236,421120,5751,472.7Yongjin Bay Chengdu御景峰閣成都51% – 40,231 – 3,321 – 70,27735,8411,613.6Royal View Peak Chengdu御景華府成都51% 58,00820,281 – 18,995 – 114,89858,5981,181.1Royal View Palace Chengdu御景濱江成都51% 54,7224,751 – 3,878 – 107,54554,8481,697.6Royal View Riverside Chengdu壹號府邸阜陽51% 210,44841,38763,50531,947 – 578,816295,1961,666.9The 1st Mansion Fuyang滙景發展環球中心長沙49% 135,72296,220 – 64,672 – 826,040404,7602,784.9Huijing Global Centre Changsha2,455,9531,446,250188,735677,5581,638,3037,797,8546,508,91537,898*指已收購項目公司的地塊費用附註：1.待售╱可租賃建築面積指物業內部樓面面積，由相關(i)預售許可證；(ii)倘物業的全部或部分未能取得預售許可證，則為房產面積預測報告；及╱或(iii)倘全部或部分物業開發既無預售許可證，亦無房產面積預測報告，則為城鄉規劃主管部門批准的相關發展指標或本集團內部記錄得出。

2.厚街鎮寶屯地塊為「單一主體招標」模式進行的三舊改造項目。

目前，該項目已取得東莞市自然資源局出具的更新單元劃定方案批覆，該項目改造後土地用途為居住用地，總佔地面積為12,591平方米，計容面積為47,869平方米。

3.於2023年6月30日，清溪三中片區、洪梅洪屋渦及沙田稔洲片區的土地被劃為工業用途，現時資料（包括地積比率）與本集團目的無關。

有關進一步詳情，請參閱招股章程「業務—土地儲備」項下分節。

4.世紀雙子及滙景城位於同一地塊，因此共享相同的佔地面積。

滙景控股有限公司Huijing Holdings Company Limited10管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSISInvestment propertiesAs at 30 June 2023, the Group had a total GFA of approximately 188,735 sq.m. (leasable area of approximately 43,007 sq.m.) with rental income of approximately RMB4.9 million for the six months ended 30 June 2023.Land reservesAs at 30 June 2023, the Group had land reserves amounting to approximately 3,104,553 sq.m., including 24 projects and 4 parcels of land located in 11 cities in the Greater Bay Area, the Yangtze River Delta Urban Cluster, the Mid-Stream Urban Cluster and the Chengdu-Chongqing Urban Cluster.The following table sets out the GFA of the Group’s land reserves by geographical locations as at 30 June 2023:投資物業於2023年6月30日，本集團擁有總建築面積約188,735平方米（可租賃面積約43,007平方米），截至2023年6月30日止六個月的租賃收入約人民幣4.9百萬元。

土地儲備於2023年6月30日，本集團的土地儲備約3,104,553平方米，包括24個項目及4塊土地，分別位於大灣區、長三角城市群、長江中游城市群及成渝城市群的11座城市。

下表列示於2023年6月30日本集團按地理位置劃分的土地儲備建築面積：土地儲備總建築面積佔土地儲備總建築面積百分比位置LocationTotal land reserve GFAPercentage of total land reserve GFA（平方米） (%)(sq.m.) (%)東莞Dongguan 38,6251.2%河源Heyuan 849,00327.3%合肥Hefei 66,2972.1%衡陽Hengyang 1,190,64538.4%平湖Pinghu 61,5252.0%郴州Chenzhou 266,4568.6%徐州Xuzhou 333,38310.7%西昌Xichang 87,4012.8%成都Chengdu 73,6112.4%阜陽Fuyang 41,3871.3%長沙Changsha 96,2203.1%合計Total 3,104,553100%中期報告2023 Interim Report 11管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSISAs at the date of this report, the progress of the Three-old Transformation Schemes (the “Three-old Transformation Schemes”) was as follows:1. Zhangmutou Baoshan Area: The Three-old Transformation Schemes for this project is carried out under the Cooperation Scenario. Currently, approval of the “1+NOverall Implementation Plan for Commercial and Residential Units for Transformation of Baoshan Land Parcels in Zhangmutou, Dongguan City” (《東莞市樟木頭鎮寶山地塊商住類改造單元1+N總體實施方案》) is issued by the Dongguan Natural Resources Bureau (東莞市自然資源局) and then application to deregister the current land title for a new land use right is made. It is expected that the Company will obtain the new land use right certificate in 2024 subsequent to relocation of residents and payment of the land premium. The expected plot ratio accountable GFA was 367,222 sq.m.2. Humen Xinwan Area: The Three-old Transformation Schemes for this project is carried out under the Right Owners Scenario. As the project is located in Humen area, which is within the territorial spatial planning of Guangdong Province (2020–2035), the urban renewal procedure is suspended until the completion of the planning by relevant government authorities. The Company anticipates that the urban renewal procedure of Humen Xinwan Area will resume in 2024 following completion of the aforesaid government work. The total site area of this project is 14,910 sq.m. with an expected plot ratio accountable GFA of 34,288 sq.m.3. Shatian Renzhou Area: The Three-old Transformation Schemes for this project is carried out under the Right Owners Scenario. The project is located in Shatian town with a total site area of approximately 77,321 sq.m. The Three-old Transformation Schemes was currently completed and the land used for the project was identified as M3 industrial land, with an expected total GFA of 270,625 sq.m. The Three-old Transformation Schemes for this project was completed in July 2021. It currently finished the relevant land supply procedures and is under the progress of construction.於本報告日期，三舊改造項目（「三舊改造項目」）的進度如下：1.樟木頭寶山片區：該項目為以「村企合作」形式進行三舊改造項目。

目前已取得東莞市自然資源局出具的《東莞市樟木頭鎮寶山地塊商住類改造單元1+N總體實施方案》的批覆，隨後申請註銷當前土地所有權並獲發放新土地使用權。

於居民搬遷並支付土地溢價後，預期本公司將於2024年獲得新的土地使用權證。

預計計容面積為367,222平方米。

2.虎門新灣片區：該項目為以「權利人自改」形式進行三舊改造項目。

由於項目所在地虎門處於廣東省國土空間規劃（2020年–2035年）的範圍內，因此城市更新進程暫停，直至政府相關部門完成規劃為止。

本公司預計前述政府工作完成後，虎門新灣片區的城市更新進程將於2024年恢復。

該項目的總佔地面積為14,910平方米，預計計容面積為34,288平方米。

3.沙田稔洲片區：該項目是以權利人自改方式進行的三舊改造項目。

該項目位於沙田鎮，總佔地面積約77,321平方米。

目前三舊改造項目已完成，項目的土地用途確定為M3產業用地，預計總建築面積為270,625平方米。

該項目的三舊改造項目已於2021年7月完成，目前已完成相關供地手續，正在推進建設。

滙景控股有限公司Huijing Holdings Company Limited12管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS4. The Company had entered into 9 agreements with relevant parties for preparatory services. The relevant projects are all located in Dongguan city carrying out preparatory services and have a total site area of 2,229,500 sq.m. The Three-old Transformation Schemes for the relevant projects is expected to be carried out under the Public Tender. The details of the projects are as follows:4.本公司已與相關方签订了9項前期服務協定，相關專案均在東莞市，提供前期服務，總佔地面積為2,229,500平方米。

預計相關項目將以「公開招引實施主體」形式進行三舊改造項目。

該等項目詳情如下：項目位置總佔地面積Project LocationTotal site area（平方米）(sq.m.)謝崗黎村東莞市謝崗鎮323,000Xie Gang Li Village Xiegang town, Dongguan city沙田AI智能小鎮（一期）東莞市沙田鎮294,400Shatian AISmart Town (First Phase) Shatian town, Dongguan city企石新南東莞市企石鎮255,300Qishi New South Town Qishi town, Dongguan city茶山上元東莞市茶山鎮207,800Cha Shan Shang Yuan Chashan town, Dongguan city清溪清廈東莞市清溪鎮161,300Qingxi Qingxia Qingxi town, Dongguan city茶山水廠片區東莞市茶山鎮105,700Chashan Waterworks Area Chashan town, Dongguan city萬江共聯片區東莞市萬江共聯片區210,000Wanjiang Gonglian Area Wanjiang Gonglian area, Dongguan city洪梅洪屋渦片區東莞市洪梅鎮485,300Hongmei Hongwugao Area Hongmei town, Dongguan city望牛墩橫瀝東莞市望牛墩鎮186,700Hengli, Wangniudun Wangniudun town, Dongguan city合計2,229,500Total中期報告2023 Interim Report 13管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSISFINANCIALREVIEWOverall performanceFor the six months ended 30 June 2023, total revenue of the Group was approximately RMB23.5 million, which represented a period-on-period decrease of approximately 55.7%. Gross profit was approximately RMB6.2 million, which represented a period on-period decrease of approximately 52.6%. For the six months ended 30 June 2023, the loss for the period was approximately RMB339.6 million as compared to the loss as of 30 June 2022 of approximately RMB423.7 million. Loss attributable to owners of the parent was approximately RMB314.5 million for the six months ended 30 June 2023 as compared to loss attributable to owners of the parent of approximately RMB420.3 million as of 30 June 2022.RevenueRevenue decreased from approximately RMB52.9 million for the six months ended 30 June 2022 to approximately RMB23.5 million for the six months ended 30 June 2023, which represented a period-on-period decrease of approximately 55.7%. The GFA delivered decreased from 7,542 sq.m. for the six months ended 30 June 2022 to 3,737 sq.m. for the six months ended 30 June 2023, which represented a period-on-period decrease of approximately 50.5%, while the ASP decreased from RMB6,447 per sq.m. to RMB2,541 per sq.m. Decrease in GFA delivered and ASP were mainly due to decrease in the projects delivered in 2023 and the sales volume and unit price decrease under the effect of the market environment.Cost of salesCorresponding to the significant decrease in revenue, the cost of sales decreased from approximately RMB39.8 million for the six months ended 30 June 2022 to approximately RMB17.2 million for the six months ended 30 June 2023, which resulted from the significant decrease in GFA delivered as of 2023 as compared to that for the corresponding period in 2022.Gross Profit and Gross Profit MarginGross profit decreased from approximately RMB13.1 million for the six months ended 30 June 2022 into gross profit of approximately RMB6.2 million for the six months ended 30 June 2023. It was mainly due to the difference between product portfolio and regional portfolio of property delivery in 2023 and the relatively low ASP of the properties.財務回顧整體表現本集團截至2023年6月30日止六個月的總收益約為人民幣23.5百萬元，同比下降約55.7%。

毛利額約為人民幣6.2百萬元，同比減少約52.6%。

截至2023年6月30日止六個月，期內虧損約為人民幣339.6百萬元，截至2022年6月30日止則錄得虧損約為人民幣423.7百萬元。

截至2023年6月30日止六個月母公司擁有人應佔虧損約為人民幣314.5百萬元，截至2022年6月30日止則錄得母公司擁有人應佔虧損約為人民幣420.3百萬元。

收益收益由截至2022年6月30日止六個月的約人民幣52.9百萬元減少至截至2023年6月30日止六個月的約人民幣23.5百萬元，同比下降約55.7%。

交付的建築面積由截至2022年6月30日止六個月的7,542平方米減少至截至2023年6月30日止六個月的3,737平方米，同比減少約50.5%，而平均售價由每平方米人民幣6,447元減少至每平方米人民幣2,541元，此乃主要因為2023年交付項目較少及受市場環境影響銷售成交量及單價均有所下降所致。

銷售成本與收益大幅減少相對應，銷售成本由截至2022年6月30日止六個月的約人民幣39.8百萬減少至截至2023年6月30日止六個月的約人民幣17.2百萬元，乃由於與2022年同期交付之建築面積相比，於截至2023年所交付建築面積明顯減少所致。

毛利及毛利率毛利由截至2022年6月30日止六個月的約人民幣13.1百萬元減少至截至2023年6月30日止六個月的毛利約人民幣6.2百萬元，主要由於2023年物業交付的產品組合和地域組合有差異及物業平均銷售價格相對較低。

滙景控股有限公司Huijing Holdings Company Limited14管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSISOther Income and GainsOther income and gains decreased from approximately RMB54.9 million for the six months ended 30 June 2022 to approximately RMB4.1 million for the six months ended 30 June 2023. Such decrease was mainly due to (i) the decrease in dividend income from a joint venture of approximately RMB18.7 million; (ii) the decrease in bank interest of approximately RMB12.1 million; (iii) the decrease in foreign exchange income of approximately RMB10.1 million; and (iv) the decrease in other businesses income of approximately RMB3.2 million.Fair Value Gains or Losses on Investment PropertiesFair value loss on investment properties increased from approximately RMB31.0 million for the six months ended 30 June 2022 to approximately RMB37.7 million for the six months ended 30 June 2023. The increase was mainly due to fluctuations in estimated market values.Selling and Distribution ExpensesSelling and distribution expenses decreased from approximately RMB20.9 million for the six months ended 30 June 2022 to approximately RMB14.2 million for the six months ended 30 June 2023. Such decrease was primarily due to the decrease in contract sales and the optimisation of the Group’s cost and expense structure, in which the Group reduced marketing expense, leading to a decrease of approximately RMB6.3 million in sales agency and marketing expense for the six months ended 30 June 2023 as compared to the corresponding period in 2022.Administrative ExpensesAdministrative expenses decreased from approximately RMB126.2 million for the six months ended 30 June 2022 to approximately RMB112.2 million for the six months ended 30 June 2023. Such decrease was mainly due to the decrease in employee salaries expenses from approximately RMB70.9 million for the six months ended 30 June 2022 to approximately RMB41.7 million for the six months ended 30 June 2023, which was partially offset by the increase in tax expense of approximately RMB14.2 million.Other ExpensesOther expenses decreased from approximately RMB119.3 million for the six months ended 30 June 2022 to approximately RMB62.0 million for the six months ended 30 June 2023. Such decrease was mainly due to a reduction in fair value losses on financial assets of approximately RMB102.4 million, which was partially offset by the liquidated damages increase of approximately RMB29.4 million and the provision for litigation-related contingent liabilities increase of approximately RMB12.8 million.其他收入及收益其他收入及收益由截至2022年6月30日止六個月的約人民幣54.9百萬元下降至截至2023年6月30日止六個月的約人民幣4.1百萬元。

該減少乃主要由於(i)合資企業股息收入減少約人民幣18.7百萬元；(ii)銀行利息減少約人民幣12.1百萬元；(iii)匯兌收益減少約人民幣10.1百萬元；及(iv)其他業務收入減少約人民幣3.2百萬元所致。

投資物業公平值收益或虧損投資物業公平值虧損由截至2022年6月30日止六個月的約人民幣31.0百萬元增加至截至2023年6月30日止六個月的約人民幣37.7百萬元，該增加主要是由於市場估值波動所致。

銷售及分銷開支銷售及分銷開支由截至2022年6月30日止六個月的約人民幣20.9百萬元減少至截至2023年6月30日止六個月的約人民幣14.2百萬元。

有關開支減少乃主要由於合約銷售減少及優化本集團的成本及費用結構，本集團減少了營銷推廣方面的開支，導致截至2023年6月30日止六個月的銷售代理及營銷推廣開支較2022年同期減少約人民幣6.3百萬元。

行政開支行政開支由截至2022年6月30日止六個月的約人民幣126.2百萬元減少至截至2023年6月30日止六個月的約人民幣112.2百萬元。

有關減少乃主要由於僱員薪金開支由截至2022年6月30日止六個月約人民幣70.9百萬元減少至截至2023年6月30日止六個月約人民幣41.7百萬元，部分被稅費增加約人民幣14.2百萬元抵銷所致。

其他開支其他開支由截至2022年6月30日止六個月的約人民幣119.3百萬元減少至截至2023年6月30日止六個月的約人民幣62.0百萬元。

有關減少乃主要由於金融資產公平值虧損減少約人民幣102.4百萬元，部分被算定損害賠償增加約人民幣29.4百萬元和與訴訟相關或有負債準備金增加約人民幣12.8百萬元抵銷所致。

中期報告2023 Interim Report 15管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS分佔合資企業虧損分佔合資企業虧損由截至2022年6月30日止六個月約人民幣4.7百萬元減少至截至2023年6月30日止六個月約人民幣2.0百萬元，乃主要由於2023年此乃位於湖南的合資企業虧損減少所致。

財務成本財務成本由截至2022年6月30日止六個月的約人民幣160.2百萬元減少至截至2023年6月30日止六個月的約人民幣103.1百萬元，乃主要由於資本化利息增加所致。

所得稅開支所得稅開支由截至2022年6月30日止六個月的約人民幣29.5百萬元轉至截至2023年6月30日止六個月的所得稅抵免約人民幣7.2百萬元，該轉變乃主要由於本期稅前虧損較上年同期減少所致。

淨虧損及淨虧損利率截至2022年6月30日止六個月的淨虧損約為人民幣423.7百萬元，而截至2023年6月30日止六個月的約人民幣339.6百萬元。

淨虧損增加乃主要由於截至2023年6月30日止六個月毛利下降52.6%及其他收入及收益減少92.6%所致。

流動資金及資本資源本集團在資本密集型行業經營，主要通過經營產生的現金為其增長提供資金，包括銷售物業所得款項、債務融資及股東出資。

本集團的現金需求主要涉及土地收購、物業開發、債務償還以及所開發項目的所有適用稅項的清算。

展望將來，本集團相信其流動資金需求將通過我們的經營活動所得現金、我們可獲得的銀行融資所收取的所得款項淨額來滿足。

Share of Loss of Joint VenturesShare of loss of joint venture decreased from approximately RMB4.7 million for the six months ended 30 June 2022 to approximately RMB2.0 million for the six months ended 30 June 2023, which was primarily due to the decrease in loss from the joint venture located in Hunan in 2023.Finance CostsFinance cost decreased from approximately RMB160.2 million for the six months ended 30 June 2022 to approximately RMB103.1 million for the six months ended 30 June 2023, which was primarily due to the increase of capitalized interest.Income Tax ExpensesIncome tax expenses turned from approximately RMB29.5 million for the six months ended 30 June 2022 to income tax credit of approximately RMB7.2 million for the six months ended 30 June 2023. The change in income tax was primarily due to the decrease in pre-tax loss during the Period as compared to the corresponding period last year.Net Loss and Net Loss MarginThere was a net loss of approximately RMB339.6 million for the six months ended 30 June 2023 as compared to approximately RMB423.7 million for the six months ended 30 June 2022.The increase in net loss was mainly due to the decrease in gross profit by 52.6% and the decrease in other income and gains by 92.6% for the six months ended 30 June 2023.Liquidity and capital resourcesThe Group operated in a capital-intensive industry and has funded its growth primarily through cash generated from operations including proceeds from the sale of its properties, debt financing and capital contributions from shareholders. The Group’s cash requirements relate primarily to acquisitions of lands, properties development, debt repayment and clearance of all applicable taxes for projects developed.Going forward, the Group believes that its liquidity requirements will be satisfied by cash generated from its operating activities and net proceeds from banking facilities available to it.滙景控股有限公司Huijing Holdings Company Limited16管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSISAs at 30 June 2023, the Group had a total cash and bank balance of approximately RMB143.1 million as compared to that of approximately RMB78.3 million as at 31 December 2022. The increase was primarily due to the increase in proceeds from sales of properties and in bank borrowings. Substantially all of the Group’s cash and bank balance are denominated in RMB.The Group’s net current assets were approximately RMB89.8 million as at 31 December 2022 and the Group’s net current l iabi l i t ies was approximately RMB876.8 million as at 30 June 2023. The change to net current liabilities position was mainly attributable to (i) the decrease in prepayment, other receivables and other assets of approximately RMB506.1 million; (ii) the increase in account payables of approximately RMB387.5 million; (iii) the increase in the net current portion of interest-bearing bank and other borrowings of approximately RMB393.1 million; and (iv) the partial offset by an increase in properties under construction of approximately RMB606.4 million for the six months ended 30 June 2023.As at 30 June 2023, the Group’s borrowings of approximately RMB1,918.5 million (2022: approximately RMB1,661.5 million) were borrowings with floating interest rates.As at 30 June 2023, the Group had banking facilities in the total amount of RMB10,657.0 million, of which approximately RMB2,454.2 million, representing 23.0%, has been utilised.Key financial ratiosAs at 30 June 2023, the Group’s net gearing ratio (calculated by dividing total borrowings and lease liabilities net of cash and bank balances by total equity) was approximately 513.5%, which represented an increase of 47.6% from approximately 347.9% as at 31 December 2022. The increase was primarily attributable to the significant decrease in total equity by approximately 29.4% as at 30 June 2023.The Group’s current ratio was calculated based on its total current assets divided by its total current liabilities as of the respective dates with the ratio at 1.0 and 0.9 times as at 31 December 2022 and 30 June 2023 respectively.於2023年6月30日，本集團之現金及銀行結餘總額約為人民幣143.1百萬元，而於2022年12月31日則約為人民幣78.3百萬元。

該增加乃主要由於銷售物業所得款項、銀行借款增加所致。

本集團絕大多數現金及銀行結餘均以人民幣計值。

於2022年12月31日本集團的流動資產淨值分約為人民幣89.8百萬元，2023年6月30日，本集團的流動負債淨值分別約為人民幣876.8百萬元。

轉變為流動負債淨值狀態乃主要由於(i)預付款項、其他應收款項及其他資產減少約人民幣506.1百萬元；(ii)應付帳款增加約人民幣387.5百萬元；(iii)計息銀行及其他借款的即期部分淨值增加約人民幣393.1百萬元所致；及(iv)部分被於截至2023年6月30日止六個月在建物業增加約人民幣606.4百萬元抵銷。

於2023年6月30日，本集團約人民幣1,918.5百萬元（2022年：人民幣1,661.5百萬元）的借款為浮動利率借款。

於2023年6月30日，本集團銀行融資總額為人民幣10,657.0百萬元，其中已動用約人民幣2,454.2百萬元（相當於23.0%）。

主要財務比率於2023年6月30日，本集團的淨資本負債比率（按借款及租賃負債總額扣除現金及銀行結餘後除以權益總額計算）約為513.5%，較2022年12月31日的約347.9%增加了47.6%。

有關增加乃主要由於2023年6月30日的權益總額結餘大幅減少約29.4%所致。

於2022年12月31日及2023年6月30日，本集團的流動比率乃按截至各日期的總流動資產除以總流動負債計算，分別為1.0及0.9倍。

中期報告2023 Interim Report 17管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS外匯風險本集團的絕大部分收入和支出均以人民幣計值。

於2023年6月30日，本集團並未達成任何對沖交易。

本集團透過密切監察外匯匯率變動管理外匯風險，必要時亦會考慮對沖重大外匯敞口。

利率風險本集團的借款利率主要受計息銀行及其他借款影響。

本集團透過密切監察利率波動趨勢及其對本集團利率風險敞口的影響及監管本集團的債務組合管理利率風險。

資產質押報告期內，本集團賬面值為人民幣3,735.2百萬元（2022年12月31日：人民幣3,614.1百萬元）及人民幣260.1百萬元（2022年12月31日：人民幣248.1百萬元）的銀行及其他借款分別以人民幣及美元計值，其中人民幣3,222.4百萬元（2022年12月31日：人民幣3,218.5百萬元）以本集團若干持作開發以供出售的土地、於若干附屬公司的股權、開發中物業、投資物業、租金收益權及持作出售的竣工物業作質押。

Foreign exchange riskSubstantially all of the Group’s revenue and expenditure are denominated in RMB. As at 30 June 2023, the Group did not enter into any hedging transactions. The Group manages its foreign exchange risk by closely monitoring the movement of the foreign currency rates and will consider hedging significant foreign currency exposure should the need arises.Interest rate riskThe interest rates of the Group’s borrowings are primarily affected by interest-bearing bank and other borrowings. The Group manages its interest rate risk by closely monitoring the trend of interest rate fluctuation and its impact on the Group’s interest rate risk exposure as well as regulating the debt portfolio of the Group.Pledge of assetsDuring the reporting period, the Group’s bank and other borrowings with carrying amounts of RMB3,735.2 million (31 December 2022: RMB3,614.1 million) and RMB260.1 million (31 December 2022: RMB248.1 million) are denominated in RMB and United States dollars, respectively, out of which RMB3,222.4 million (31 December 2022: RMB3,218.5 million) were secured by certain land held for development for sale, equity interests in certain subsidiaries, properties under development, investment properties, right of rental income and completed properties held for sale of the Group.滙景控股有限公司Huijing Holdings Company Limited18管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS資本承擔於2023年6月30日，本集團已訂約但未撥備的物業開發開支承擔如下：於As at2023年6月30日2022年12月31日30 June 202331 December 2022（人民幣千元）（人民幣千元）(RMB’000) (RMB’000)已訂約但未撥備：Contracted, but not provided for:開發中物業 Properties under development 2,035,9392,379,630在建投資物業 Investment properties under construction 297,070313,829透過收購資產及負債購買土地 Purchase of land through acquisition of assets and liabilities 283,975480,560合計Total 2,616,9843,174,019財務擔保及或然負債於2023年6月30日，本集團的財務擔保總額如下：於As at2023年6月30日2022年12月31日30 June202331 December2022（人民幣千元）（人民幣千元）(RMB’000) (RMB’000)就向本集團物業之客戶提供的抵押融資向銀行擔保Guarantees given to banks in connection with mortgage facilities provided to customers of the Group’s properties 2,676,7062,956,845本集團就若干銀行向本集團持作出售的已竣工物業之客戶授出的按揭融資提供擔保。

根據擔保安排條款，倘客戶拖欠償還按揭，則本集團負責償還違約客戶欠付銀行的未償還按揭本金及任何應計利息及罰款。

Capital commitmentsAs at 30 June 2023, the Group had commitments that are contracted but not provided for in respect of property development expenditure as follows:Financial guarantees and contingent liabilitiesAs at 30 June 2023, the Group’s total financial guarantees are as follows:The Group provided guarantees in respect of mortgage facilities granted by certain banks to the customers of the Group’s completed properties held for sale. Pursuant to the terms of the guarantee arrangements, in case of default on mortgage repayments by the customers, the Group is responsible for repaying the outstanding mortgage principals together with any accrued interest and penalties owed by the defaulting customers to those banks.中期報告2023 Interim Report 19管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS根據上述安排，相關物業已質押予銀行作為按揭貸款的抵押品，一旦該等客戶拖欠償還按揭時，銀行即有權接管法定所有權，並將透過公開拍賣變現所質押物業。

本集團的擔保期自授出相關按揭貸款起直至向買方發出及登記物業所有權證止，通常可為客戶擁有相關物業後一至兩年內。

本集團於期內並無因向持作出售的本集團已竣工物業的客戶提供按揭融資擔保而產生任何重大虧損。

本公司董事認為倘拖欠還款，有關物業的可變現淨值將足夠償還尚未償還按揭貸款本金連同任何應計利息及罰款，因此，並未就該等擔保作出金融負債。

附屬公司、聯營公司及合資企業的重大收購及出售截至2023年6月30日止六個月，本集團並無進行任何重大收購或出售其附屬公司、聯營公司及合營企業。

持有重大投資截至2023年6月30日止六個月，本集團概無持有任何重大投資。

Under the above arrangement, the related properties were pledged to the banks as collateral for the mortgage loans. Upon default on mortgage repayments by these customers, the banks are entitled to take over the legal titles and will realise the pledged properties through open auction. The Group’s guarantee period starts from the grant of the relevant mortgage loans and ends upon the issuance and registration of property ownership certificates to the purchasers, which will generally be available within one to two years after the customers take possession of the relevant properties.The Group did not incur any material losses during the period in respect of the guarantees for mortgage facilities provided to customers of the Group’s completed properties held for sale. In the opinion of the directors of the Company, in case of default on payments, the net realisable value of the related properties would be sufficient to repay the outstanding mortgage loans principals together with any accrued interest and penalties and accordingly, no financial liability has been made in connection with these guarantees.Material acquisitions and disposals of subsidiaries, associates and joint venturesFor the six months ended 30 June 2023, the Group did not carry out any material acquisitions or disposals of its subsidiaries, associates and joint ventures.Significant investment heldFor the six months ended 30 June 2023, there was no significant investment held by the Group.滙景控股有限公司Huijing Holdings Company Limited20管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS未來展望展望未來一年甚至明年，房地產行業可能仍面臨需求和融資壓力。

有鑑於此，預計改善宏觀經濟和房地產市場的刺激政策可能會繼續出台。

考慮到相關政策生效所需的時間，預計消費者信心和市場情緒有望在某個時候恢復。

同時，本集團將繼續採取措施提高營運效率及實現業務目標。

本集團主要於中國從事物業開發業務，未來，本集團將繼續專注於華南地區的物業發展專案，尤其是廣東省東莞市的三舊改造項目。

考慮到確保及時交付預售房屋的政策以及當前的市場狀況，本集團將繼續專注於：(i)其物業項目的完成和交付，包括與不同的合作夥伴合作；(ii)實施措施，加快出售發展中物業及已落成物業；及(iii)整合資源以優化運營並減少開支和資本支出。

另一方面，本集團一直面臨來自貸款人及債權人的融資壓力，並正在與貸款人及債權人進行談判。

本集團將繼續與貸款人和債權人進行積極和建設性的對話，並保持積極的勢頭，以期儘快找到解決方案。

最後，本集團對未來保持樂觀和希望，相信在全體員工的努力下，本集團將克服目前的困難局面。

因此，本集團謹向本公司的股東、投資者、合作夥伴、客戶及員工致以誠摯的謝意。

FUTUREOUTLOOKLooking forward to the coming year and even the next year, the real estate industry may still face demand and financing pressure, and further stimulating policies will likely be issued to improve the macro economy and the real estate market as a result. It is also expected that there may be prospect that the consumer confidence and market sentiment can be restored at some point of time, taking into account the time needed for the relevant policies to take effect. Meanwhile, the Group will continue to implement measures to improve operational efficiency and achieve business objectives.The Group is principally engaged in the business of property development in China, and going forward, the Group will continue to focus on property development projects in the Southern China region, especially the Three-old Transformation projects in Dongguan, Guangdong Province. Taking into account the policy about ensuring timely deliveries of pre-sold housing and the current market conditions, the Group will continue to focus on:(i) the completion and delivery of its property projects, including working with different partners;(ii) implementing measures to accelerate the sale of properties under development and completed properties; and(iii) consolidating resources to optimize its operations and reducing expenses and capital expenditures.On the other hand, the Group has been facing financing pressure from lenders and creditors and is in the process of negotiating with lenders and creditors. The Group will continue to engage in proactive and constructive dialogue and maintain a positive momentum with the lenders and creditors with a view to working out solutions as soon as practicable.Finally, the Group remains optimistic and hopeful about the future, and believes that with the efforts of all employees, the Group will overcome the current difficult conditions. Accordingly, the Group would like to express sincere gratitude to the Company’s shareholders, investors, partners, customers and employees.中期報告2023 Interim Report 21管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSISEmployee and remuneration policyAs at 30 June 2023, the Group had a total of 299 employees (for the six months ended 30 June 2022: 410). Total expenditure on salary and welfare of the Group’s employees for the six months ended 30 June 2023 amounted to approximately RMB43.1 million (for the six months ended 30 June 2022: approximately RMB78.2 million). The Group has adopted a system of determining the remuneration of employees based on employees’ qualification, experience, position and seniority. In general, the Group provides competitive remuneration packages to employees, which include basic salaries, allowances, discretionary bonus, performance-based rewards and year-end bonus. The Group has set a share option scheme for the purpose of providing incentives and rewards to eligible participants who contribute to the success of the Group’s operation, particulars of which will be set out in the section headed “Share Option Schemes” of this interim report. The Group also pays social security insurance for the Group’s employees, including social insurance and housing funds. In terms of employee training, the Group provides consistent and systematic training to employees based on their positions and expertise, in order to enhance their expertise in the real estate sector and their related fields.僱員及薪酬政策於2023年6月30日，本集團共有299名僱員（截至2022年6月30日止六個月：410名）。

截至2023年6月30日止六個月，本集團的僱員薪金福利開支總額約為人民幣43.1百萬元（截至2022年6月30日止6個月：約人民幣78.2百萬元）。

本集團採用根據僱員資格、經驗、職位及資歷釐定僱員薪酬的制度。

一般而言，本集團向僱員提供具競爭力的薪酬待遇，包括基本薪金、津貼、酌情花紅、績效工資及年終分紅。

本集團設立購股權計劃，以為對本集團業務成功作出貢獻的合資格參與者提供激勵及獎勵，其詳情將載於本中期報告「購股權計劃」一節。

本集團亦為本集團的僱員繳納社會保險，包括社會保險及住房公積金。

僱員培訓方面，本集團根據僱員的職位及專長為其提供持續及系統的培訓，以提升其對房地產行業及相關領域的專業知識。

滙景控股有限公司Huijing Holdings Company Limited22管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS下表載列於2023年6月30日本集團土地儲備按物業項目劃分的建築面積明細：於2023年6月30日已竣工於2023年6月30日在建Completed as at 30 June 2023 Under development as at 30 June 2023不可銷售建築面積已售建築面積可供出售╱租賃建築面積投資物業可出售╱可租賃建築面積不可銷售建築面積投資物業估計未來開發總建築面積總建築面積物業類型Property TypeUnsaleable GFAGFA soldGFA available for sale/leaseInvestment PropertySaleable/leasable GFAUnsaleable GFAInvestmentPropertyTotal estimate GFA for future developmentTotal GFA（平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米）(sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.)住宅物業項目Residential property project東莞Dongguan 162,706939,24634,760 – – – – – 1,136,712河源Heyuan 100,715560,58631,236 – 285,06059,942 – 532,7071,570,246平湖Pinghu – – – – 61,52522,996 – – 84,521西昌Xichang – – – – 87,4012,679 – – 90,080郴州Chenzhou – – – – 266,45661,781 – – 328,237徐州Xuzhou – – – – 333,3839,813 – – 343,196成都Chengdu 30,926256,86133,380 – 40,2313,321 – – 364,719小計Subtotal 294,3471,756,69399,376 – 1,074,056160,532 – 532,7073,917,71綜合物業項目Integrated property project東莞Dongguan 28,659122,1353,865 – – – – – 154,659合肥Hefei 7,415141,1634,777 – 61,52062,545 – – 277,420長沙Changsha 64,672135,72296,220 – – – – – 296,614阜陽Fuyang 31,921210,44810,532 – 30,85527 – – 283,783小計Subtotal 132,667609,468115,394 – 92,37562,572 – – 1,012,476投資物業Investment property東莞Dongguan – – – 41,109 – – – – 41,109合肥Hefei – – – – – – 84,121 – 84,121阜陽Fuyang – – – – – – 63,505 – 63,505小計Subtotal – – – 41,109 – – 147,626 – 188,735推動特定行業的物業項目Property promoting specific industry衡陽Hengyang 12,86789,7923,680 – 81,36914,574 – 1,105,5961,307,878小計Subtotal 12,86789,7923,680 – 81,36914,574 – 1,105,5961,307,878合計Total 439,8812,455,953218,45041,1091,247,800237,678147,6261,638,3036,426,800The following table sets out the GFA breakdown of the Group’s land reserves by property project as at 30 June 2023:中期報告2023 Interim Report 23管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS於2023年6月30日已竣工於2023年6月30日在建Completed as at 30 June 2023 Under development as at 30 June 2023位置總地盤面積不可銷售建築面積已售建築面積可供出售建築面積投資物業已竣工總建築面積可出售建築面積可預售建築面積預售建築面積不可銷售建築面積投資物業在建總建築面積估計未來開發總建築面積總建築面積實際╱估計開工日期實際╱估計開始預售日期實際╱估計竣工日期LocationTotal site areaUnsaleable GFAGFA soldGFA available for saleInvestment PropertyTotal GFA completedSaleable GFAPre-saleable GFAPre-sold GFAUnsaleable GFAInvestment PropertyTotal GFA under developmentTotal estimate GFA for future developmentTotal GFAActual/Estimated Construction Commencement TimeActual/Estimated Pre-sale Commencement TimeActual/Estimated Construction Complete Time（平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米）(sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.)御海藍岸東莞315,86749,257432,3107,763 – 489,330 – – – – – – – 489,3302010.9.302011.4.12020. JuneHuijing Riverside Villa Dongguan御海藍岸臻品東莞10,2205,27632,871 – – 38,147 – – – – – – – 38,1472017.9.12018.4.282019.6.26Huijing Riverside Villa PerfectionDongguan御泉香山東莞119,99942,024221,0023,391 – 266,417 – – – – – – – 266,4172010.12.282011.5.202017.3.9Royal Spring Hill Dongguan城市山谷東莞59,66524,566123,653557 – 148,776 – – – – – – – 148,7762014.4.152014.11.252018.7.6City Valley Dongguan滙景城市中心東莞37,02528,659122,1353,86515,329169,988 – – – – – – – 169,9882015.10.162016.4.82019.7.8Huijing City Centre Dongguan世紀雙子東莞17,31427,16850,2008,308 – 85,676 – – – – – – – 85,6762011.1.212012.5.212015.1.5Century Gemini Dongguan滙景城東莞– – – 25,78025,780 – – – – – – – 25,7802011.1.21不適用2015.4.30Huijing City Dongguan n.a中央華府東莞18,91411,67062,5904,770 – 79,030 – – – – – – – 79,0302010.4.142010.4.282011.11.21Central Palace Dongguan豐華公館東莞6,0422,74515,447703 – 18,895 – – – – – – – 18,8952018.10.242019.11.292020.6.30Fenghua Mansion Dongguan滙景發展環球中心東莞– – 1,1739,268 – 10,441 – – – – – – – 10,441不適用不適用不適用Huijing Global Centre Dongguan n.a n.a n.a小計585,046191,3651,061,38138,62541,1091,332,480 – – – – – – – 1,322,480Subtotal外灘8號河源60,00735,244180,785 – – 216,029 – – – – – – – 216,0292016.7.272019.5.82018.12.25Bund No.8 Heyuan九里灣花園河源273,50065,471379,80131,236 – 476,508285,060282,151116,50659,942 – 345,002 – 821,5102018.11.302018.12.202022.12.31Nine Miles Bay Heyuan東江畫廊（部份）河源266,353 – – – – – – – – – – – 532,707532,707不適用不適用不適用Dongjiang River Galleries (a portion of)Heyuan n.a n.a n.a小計599,860100,715560,58631,236 – 692,537285,060282,151116,50659,942 – 345,002532,7071,570,246Subtotal合肥滙景城市中心合肥37,7797,415141,1634,777 – 153,35561,52043,35629,94162,54584,121208,186 – 361,5412017.1.192017.8.312022.9.30Hefei Huijing City Centre Hefei衡陽滙景雁湖生態文旅小鎮衡陽938,42712,86789,7923,680 – 106,33981,36959,73940,92014,574 – 95,9431,105,5961,307,8782016.4.282017.10.302022.12.31Huijing Yanhu International ResortHengyang幸福里平湖25,114 – – – – – 61,52561,52534,85222,99684,521 – 84,5212020.6.302020.12.152022.12.31Xingfu District Pinghu雍和居郴州107,319 – – – – – 266,45658,95622,36961,781 – 328,237 – 328,2372021.9.232021.06.232024.9.22Yonghe District Chenzhou解憂湖徐州96,398 – – – – – 333,38354,65225,5499,813 – 343,196 – 343,1962022.1.112021.08.272024.1.10Jieyou District Xuzhou翡麗華府西昌20,297 – – – – – 87,40174,6229,7042,679 – 90,080 – 90,0802019.10.182020.10.292024.06.20Feili Palace Xichang小計1,225,33420,282230,9558,457 – 259,694891,654352,850163,335174,38884,1211,150,1631,105,5962,515,453Subtotal滙景控股有限公司Huijing Holdings Company Limited24管理層討論及分析MANAGEMENTDISCUSSIONANDANALYSIS於2023年6月30日已竣工於2023年6月30日在建Completed as at 30 June 2023 Under development as at 30 June 2023位置總地盤面積不可銷售建築面積已售建築面積可供出售建築面積投資物業已竣工總建築面積可出售建築面積可預售建築面積預售建築面積不可銷售建築面積投資物業在建總建築面積估計未來開發總建築面積總建築面積實際╱估計開工日期實際╱估計開始預售日期實際╱估計竣工日期LocationTotal site areaUnsaleable GFAGFA soldGFA available for saleInvestment PropertyTotal GFA completedSaleable GFAPre-saleable GFAPre-sold GFAUnsaleable GFAInvestment PropertyTotal GFA under developmentTotal estimate GFA for future developmentTotal GFAActual/Estimated Construction Commencement TimeActual/Estimated Pre-sale Commencement TimeActual/Estimated Construction Complete Time（平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米） （平方米）(sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.) (sq.m.)雍錦瀾灣成都47,6468,053144,1318,348 – 160,532 – – – – – – – 160,5322017.12.292018.07.122021.03.19Yongjin Bay Chengdu御景峰閣成都14,641 – – – – – 40,23140,03133,0113,32143,552 – 43,5522020.04.262020.08.312023.04.26Royal View Peak Chengdu御景華府成都30,64018,99558,00820,281 – 97,284 – – – – – – – 97,2842019.10.302019.12.182021.07.29Royal View Palace Chengdu御景濱江成都23,4303,87854,7224,751 – 63,351 – – – – – – – 63,3512018.11.142019.01.182021.06.11Royal View Riverside Chengdu小計116,35730,926256,86133,380 – 321,16740,23140,03133,0113,321 – 43,552 – 364,719Subtotal壹號府邸阜陽114,87931,921210,44810,532 – 252,90130,85514,44020,5142763,50594,387 – 347,2882017.11.222018.02.022022.10.31The 1st Mansion Fuyang滙景發展環球中心長沙27,08164,672135,72296,220 – 296,614 – – – – – – – 296,6142016.6.302017.12.252020.6.30Huijing Global Centre Changsha合計2,668,557439,8812,455,953218,45041,1093,155,3931,247,801689,471333,366237,677147,6261,633,1041,638,3036,426,800Total中期報告2023 Interim Report 25其他資料OTHERINFORMATIONINTERIMDIVIDENDThe Board did not recommend the payment of interim dividend for the six months ended 30 June 2023 (for the six months ended 30 June 2022: Nil).USEOFNETPROCEEDSFROMLISTINGThe Company was successfully listed on the Main Board of The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) on 16 January 2020 (the “Listing Date”).788,100,000 new ordinary shares of the Company of HK$0.01 each were allotted and issued at the offer price of HK$1.93 per share. The net proceeds from the Company’s listing amounted to HK$1,391.1 million after deducting share issuance costs and listing expenses. Such net proceeds are intended to be or have been applied in accordance with the proposed applications as set out in the section headed “Future Plans and Use of Proceeds” in the Prospectus. A summary of the use of proceeds is set out below:中期股息董事會並不建議派付截至2023年6月30日止六個月之中期股息（截至2022年6月30日止六個月：無）。

上市所得款項淨額用途本公司於2020年1月16日（「上市日期」）成功在香港聯合交易所有限公司（「聯交所」）主板上市，已按發售價每股1.93港元的價格配發及發行每股面值0.01港元的788,100,000股本公司新普通股。

在扣除股份發行成本及上市費用後，本公司的上市所得款項淨額為1,391.1百萬港元。

該等所得款項淨額擬根據或已根據招股章程「未來計劃及所得款項用途」一節所載的建議使用。

所得款項用途概要載列如下：本公司上市所得款項淨額（百萬港元）Net proceeds from the Company’s listing (in HK$ million)計劃用途截至本中期報告日已使用截至本中期報告日未使用未使用款項之預計時間表款項用途Use of proceeds Planned useUtilised as atthe date of this interim reportUnutilised as at the date of this interim reportExpectedtimeline ofunutilisedproceeds為推進城市更新項目提供發展成本 To fund development costs to advance urban renewal projects 765.1765.1 –不適用N/A現有物業項目（即合肥滙景城市中心及衡陽雁湖生態文旅小鎮）的開發及建築成本 Development and construction costs for the development of existing property projects, namely Hefei Huijing City Centre and Huijing Yanhu International Resort 278.2278.2 –不適用N/A償還若干現有計息銀行借款及其他借款 Repayment of certain existing interest-bearing bank borrowings and other borrowings 278.2278.2 –不適用N/A提供資金作營運資金及其他一般公司用途 To provide funding for working capital and other general corporate purposes 69.669.6 –不適用N/A總額Total 1,391.11,391.1 –滙景控股有限公司Huijing Holdings Company Limited26其他資料OTHERINFORMATION董事及最高行政人員於本公司或其任何相聯法團之股份、相關股份及債權證的權益及淡倉於2023年6月30日，董事及本公司最高行政人員及╱或彼等各自之聯繫人士（定義見證券及期貨條例（「證券及期貨條例」）第XV部）於本公司或其任何相聯法團之股份、相關股份及債權證中擁有根據證券及期貨條例第XV部第7及8分部之規定須知會本公司及聯交所之權益及淡倉（包括於證券及期貨條例的規定下已接受或被視為已接受的權益及淡倉），或須根據證券及期貨條例第352條登記於由本公司存置之登記冊，或須根據聯交所證券上市規則（「上市規則」）附錄10所載之《上市發行人董事進行證券交易的標準守則》（「標準守則」）知會本公司及聯交所之權益及淡倉如下：(i)於本公司股份之權益董事名稱權益性質股份數目（附註1）擁有權益的相關股份總數股權概約百分比Name of Director Nature of interestsNumber of shares (Note 1)Underlying shares interested TotalApproximate percentage of shareholding倫瑞祥先生受控法團權益（附註2） 3,937,331,000 (L) – 3,937,331,00074.94%Mr Lun Ruixiang Interest in a controlled corporation (Note 2)配偶權益Interest of spouse44,659,000 (L)（附註3）(Note 3)2,600,00047,259,0000.90%實益擁有人– 9,600,0009,600,0000.18%Beneficial owner倫照明先生實益擁有人– 6,000,0006,000,0000.11%Mr Lun Zhao Ming Beneficial owner盧沛軍先生實益擁有人– 6,000,0006,000,0000.11%Mr Lu Peijun Beneficial owner羅成煜先生實益擁有人– 1,800,0001,800,0000.03%Mr Luo Chengyu Beneficial ownerDIRECTORS’ ANDCHIEFEXECUTIVE’SINTERESTS ANDSHORTPOSITIONSINSHARES, UNDERLYING SHARESANDDEBENTURESOFTHECOMPANYOR ANYOFITSASSOCIATEDCORPORATIONSAs at 30 June 2023, the interests and short positions of the Directors and chief executive and/or their respective associates of the Company in the shares, underlying shares and debentures of the Company or any of its associated corporations (within the meaning of Part XV of the Securities and Futures Ordinance (“SFO”)), which were required to be notified to the Company and the Stock Exchange pursuant to Divisions 7 and 8 of Part XV of the SFO (including interests and short positions which they were taken or deemed to have under such provisions of the SFO), or which were required to be entered in the register maintained by the Company pursuant to section 352 of the SFO, or which were required to be notified to the Company and the Stock Exchange pursuant to the Model Code for Securities Transactions by Directors of Listed Issuers as set out in Appendix 10 to the Rules Governing the Listing of Securities on the Stock Exchange (“the Listing Rules”) (the “Model Code”), were as follows:(i) Interests in shares of the Company中期報告2023 Interim Report 27其他資料OTHERINFORMATIONNotes:1. The letter “L” denotes a person’s “long position” (as defined under Part XV of the SFO) in such shares.2. Wui Ying Holdings Limited, holding 3,937,331,000 shares of the Company, is beneficially wholly-owned by Mr Lun Ruixiang.3. Wui Shing Holdings Limited, holding 44,659,000 shares of the Company, is beneficially wholly-owned by Ms Chan Hau Wan and Ms Chan Hau Wan is deemed to be interested in the same number of shares held by Wui Shing Holdings Limited by virtue of the SFO. Since Mr Lun Ruixiang is the spouse of Ms Chan Hau Wan, he is also deemed to be interested in the same number of shares which are held by Ms Chan Hau Wan by virtue of the SFO.(ii) Interests in the associated corporation of the CompanySave as disclosed above, as at 30 June 2023, none of the Directors and the chief executive of the Company had registered an interest or short positions in the shares, underlying shares or debentures of the Company or any of its associated corporations that was required to be recorded pursuant to section 352 of the SFO, or as otherwise notified to the Company and the Stock Exchange pursuant to the Model Code.附註：1.字母「L」代表該人士於該等股份的「好倉」（定義見證券及期貨條例第XV部）。

2.由倫瑞祥先生實益全資擁有的匯盈控股有限公司，持有本公司3,937,331,000股股份。

3.由陳巧云女士實益全資擁有的匯盛控股有限公司，持有本公司44,659,000股股份，而根據證券及期貨條例，陳巧云女士被視為於匯盛控股有限公司所持相同數目的股份中擁有權益。

由於倫瑞祥先生為陳巧云女士的配偶，根據證券及期貨條例，彼亦被視為於陳巧云女士所持相同數目的股份中擁有權益。

(ii)於本公司相聯法團的權益董事名稱相聯法團名稱權益性質相聯法團的證券類別數目於相聯法團的股權百分比Name of DirectorName of associatedcorporation Nature to interestsNumber of class of securities in the associated corporationPercentage of shareholding interests in the associated corporation倫瑞祥先生匯盈控股有限公司實益擁有人1100%Mr Lun Ruixiang Wui Ying Holdings Limited Beneficial owner除上文所披露者外，於2023年6月30日，概無董事及本公司的最高行政人員於本公司或其任何相聯法團之股份、相關股份及債權證中擁有根據證券及期貨條例第352條登記之權益及淡倉，或須根據標準守則知會本公司及聯交所之權益及淡倉。

滙景控股有限公司Huijing Holdings Company Limited28其他資料OTHERINFORMATIONSUBSTANTIALSHAREHOLDERS’ INTERESTSAND SHORTPOSITIONSINSHARESANDUNDERLYING SHARESOFTHECOMPANYAs at 30 June 2023, the following persons (other than Directors or chief executive of the Company) had interests or short positions in the shares or underlying shares of the Company which were recorded in the register of interests required to be kept by the Company pursuant to section 336 of the SFO and in accordance with information received by the Company:Notes:1. The letter “L” denotes a person’s “long position” (as defined under Part XV of the SFO) in such shares.2. Wui Ying Holdings Limited, holding 3,937,331,000 shares of the Company, is beneficially wholly-owned by Mr Lun Ruixiang and Mr Lun Ruixiang is deemed to be interested in the same number of shares held by Wui Ying Holdings Limited by virtue of the SFO. Since Ms Chan Hau Wan is the spouse of Mr Lun Ruixiang, she is also deemed to be interested in the same number of shares which are held by Mr Lun Ruixiang by virtue of the SFO.Wui Shing Holdings Limited, holding 44,659,000 shares of the Company, is beneficially wholly-owned by Ms Chan Hau Wan and Ms Chan Hau Wan is deemed to be interested in the same number of shares held by Wui Shing Holdings Limited by virtue of the SFO.Save as disclosed above, as at 30 June 2023, no person (other than the Directors and chief executive of the Company whose interests are set out under the section headed “Directors’ and Chief Executive’s Interests and Short Positions in Shares, Underlying Shares and Debentures of the Company or any of its Associated Corporations” above) had registered an interest or short position in the shares or underlying shares of the Company as recorded in the register required to be kept by the Company pursuant to section 336 of the SFO.主要股東於本公司股份及相關股份的權益與淡倉於2023年6月30日，以下人士（除董事或本公司的最高行政人員外）在本公司股份或相關股份中擁有權益或淡倉，及已根據證券及期貨條例第336條記入本公司備存的登記冊及根據本公司所取得的資料顯示：股東名稱權益性質股份數目（附註1）擁有權益的相關股份總數股權概約百分比Name of shareholder Nature of interestNumber of shares (Note 1)Underlying shares interested TotalApproximate percentage of shareholding匯盈控股有限公司實益擁有人3,937,331,000 (L)（附註2）(Note 2)– 3,937,331,00074.94%Wui Ying Holdings Limited Beneficial owner陳巧云女士Ms Chan Hau Wan配偶權益Interest of spouse3,937,331,000 (L)（附註2）(Note 2)9,600,0003,946,931,00075.12%受控法團權益Interest in a controlled corporation44,659,000 (L)（附註2）(Note 2)– 44,659,0000.85%實益擁有人Beneficial owner– 2,600,0002,600,0000.05%附註：1.字母「L」代表該人士於該等股份的好倉（定義見證券及期貨條例第XV部）。

2.由倫瑞祥先生實益全資擁有的匯盈控股有限公司，持有本公司3,937,331,000股股份，而根據證券及期貨條例，倫瑞祥先生被視為於匯盈控股有限公司所持相同數目的股份中擁有權益。

由於陳巧云女士為倫瑞祥先生的配偶，根據證券及期貨條例，彼亦被視為於倫瑞祥先生所持相同數目的股份中擁有權益。

匯盛控股有限公司持有44,659,000股本公司股份，由陳巧云女士全資實益擁有，而根據證券及期貨條例，陳巧云女士被視為擁有匯盛控股有限公司所持有相同數目股份的權益。

除上文所披露者外，於2023年6月30日，概無人士（除董事及本公司最高行政人員外，其權益載於上文「董事及最高行政人員於本公司或其任何相聯法團之股份、相關股份及債權證的權益及淡倉」一節）於本公司之股份或相關股份中擁有根據證券及期貨條例第336條備存於本公司的登記冊內之權益或淡倉。

中期報告2023 Interim Report 29其他資料OTHERINFORMATIONSHAREOPTIONSCHEMESA. Pre-IPOShare Option SchemeThe following is a summary of the principal terms of the Pre-IPO Share Option Scheme (the “Pre-IPOShare Option Scheme”), effective from 6 April 2019:1. Purpose:The purpose of the Pre-IPOShare Option Scheme is to provide selected participants with the opportunity to acquire proprietary interests in the Company and to encourage selected participants to work towards enhancing the value of the Company and its shares for the benefit of the Company and the Shareholders as a whole. The Pre-IPOShare Option Scheme provides the Company with a flexible means of reta in ing , incent iv i s ing , reward ing , remunerat ing , compensating and/or providing benefits to selected participants.2. Participants:The Board may in its absolute discretion, select any persons to whom options are offered or granted.3. Total number of shares available for the issue under the Pre-IPOShare Option Scheme and the percentage of issued share capital at the end of the Period:As at 30 June 2023, the total number of shares of the Company available for issue under the Pre-IPOShare Option Scheme is 51,400,000, representing 0.98% of the issued share capital of the Company.4. Maximum entitlement of each participant under the Pre-IPOShare Option Scheme:The Pre-IPOShare Option Scheme contains no provisions on the maximum entitlement of each participant. 購股權計劃A.首次公開發售前購股權計劃以下為自2019年4月6日生效的首次公開發售前購股權計劃（「首次公開發售前購股權計劃」）之主要條款概要：1.目的：首次公開發售前購股權計劃的目的是為選定的參與者提供獲得本公司專有權益的機會，並鼓勵選定參與者努力為本公司及其股東之整體利益而提升本公司及其股份的價值。

首次公開發售前購股權計劃為本公司提供靈活的留聘、激勵、獎勵、報酬、補償及╱或提供利益予選定參與者的方式。

2.參與者：董事會可全權酌情選出任何人士並向有關人士提呈或授予購股權。

3.首次公開發售前購股權計劃下可予發行的股份總數以及其於本期間結束時佔已發行股本的百分率：於2023年6月30日，根據首次公開發售前購股權計劃可予發行的本公司股份總數為51,400,000股，佔本公司已發行股本0.98%。

4.首次公開發售前購股權計劃下每名參與者有權擁有購股權的最高數目：首次公開發售前購股權計劃並無規定每名參與者有權擁有購股權的最高數目。

滙景控股有限公司Huijing Holdings Company Limited30其他資料OTHERINFORMATION5. The period within which shares must be taken up under an option:Subject to the provisions for early termination contained in the Pre-IPOShare Option Scheme, the options granted to the grantees shall become exercisable in accordance with the time as indicated in the letter of grant to each grantee.6. The amount payable on application or acceptance of the option and the period within which payments must be made:An offer of the grant of an option shall be deemed to have been accepted when the duplicate letter comprising acceptance of the option duly signed by the grantee together with a non-refundable remittance in favour of the Company of RMB1.0 by way of consideration for the grant thereof is received by the Company within the period specified in the letter containing the offer of the grant of the option. Once such acceptance is made, the option shall be deemed to have been granted and to have taken effect from the offer date.7. The minimum period for which an option must be held before it can be exercised:The Board may in its absolute discretion when offering the grant of an option impose any conditions, restrictions or limitations in relation thereto in addition to those set forth in the Pre-IPOShare Scheme as the Board may think fit (to be stated in the offer letter) including, among others, vesting period and conditions, restrictions or limitations relating to the achievement of operating or financial targets.8. The basis of determining the exercise price:The subscription price in respect of an option granted under the Pre-IPOShare Option Scheme shall be 50% to 70% of the final offer price at which the shares of the Company are being offered and issued to investors in the global offering.9. The remaining life of the Pre-IPOShare Option Scheme: The Pre-IPOShare Option Scheme was expired on the Listing Date. Subsequent to the expiry of the Pre-IPOShare Option Scheme, no further option shall be offered but in all other respects, the provisions of the Pre-IPOShare Option Scheme shall remain in full force and effect and all options granted prior to such expiry shall continue to be valid and exercisable subject to and in accordance with the Pre-IPOShare Option Scheme.5.購股權下須認購股份的期限：授予各承授人的購股權根據授予各承授人的函件中所示的時間可予行使，惟可根據首次公開發售前購股權計劃內條文提早終止。

6.申請或接納購股權須繳付之款項，及有關款項須繳付之期限：當本公司在要約授予購股權的函件所訂明的期間收訖承授人正式簽署的承約函件複印本，連同本公司為受款人作為授予要約的對價及不可退還的匯款人民幣1.0元，授予購股權的要約將被視作已獲接納。

一旦獲接納，該期購股權將被視為自要約日期起生效。

7.購股權於可予行使前必須持有的最短期限：董事會在提呈授予購股權時，可全權酌情決定在董事會認為合適的情況下，可施加在首次公開招股前股份計劃規定的額外條件、限制或約束（將在要約函件中說明），其中包括歸屬期及與實現經營或財務目標有關的條件、限制或約束。

8.行使價的釐定基準：根據首次公開發售前購股權計劃授出的購股權的認購價為於全球發售向投資者提呈及發行本公司股份的最終發售價的50%至70%。

9.首次公開發售前購股權計劃的剩餘年期：首次公開發售前購股權計劃已於上市日期屆滿。

隨著首次公開發售前購股權計劃之屆滿，將不可據此再授予購股權。

惟首次公開發售前購股權計劃之條款仍然具約束力及所授出之購股權於屆滿前仍然維持有效及可根據首次公開發售前購股權計劃予以行使。

中期報告2023 Interim Report 31其他資料OTHERINFORMATIONThe movements in the number of share options under the Pre-IPO Share Option Scheme during the Period were as follows:根據首次公開發售前購股權計劃授出的購股權數目於本期間的變動情況載於下表：購股權項下的股份數目Number of shares under the options參與者類別及姓名授出日期（日╱月╱年）於2023年1月1日本期間授出本期間行使本期間註銷本期間失效於2023年6月30日每股行使價歸屬╱行使期（日╱月╱年）Category and name of participants Date of grant (dd/mm/yyyy)As at 1 January 2023Granted during the PeriodExercised during the PeriodCancelled during the PeriodLapsed during the PeriodAs at 30 June 2023Exercise price per shareVesting/ Exercise Period(dd/mm/ yyyy)董事Directors倫瑞祥先生06/04/20198,600,000 – – – – 8,600,000 HK$0.965港元（附註1） (Note 1)Mr Lun Ruixiang 23/10/20191,000,000 – – – – 1,000,000 HK$0.965港元（附註1） (Note 1)倫照明先生06/04/20196,000,000 – – – – 6,000,000 HK$0.965港元（附註1） (Note 1)Mr Lun Zhao Ming盧沛軍先生06/04/20196,000,000 – – – – 6,000,000 HK$0.965港元（附註1） (Note 1)Mr Lu Peijun羅成煜先生06/04/20191,800,000 – – – – 1,800,000 HK$1.351港元（附註1） (Note 1)Mr Luo Chengyu小計23,400,000 – – – – 23,400,000Sub-total董事之聯繫人Associate of Director陳巧云女士（附註2） 23/10/20192,600,000 – – – – 2,600,000 HK$0.965港元（附註1） (Note 1)Ms Chan Hau Wan (Note 2)小計2,600,000 – – – – 2,600,000Sub-total僱員Employees合計06/04/201914,900,000 – – – – 14,900,000 HK$0.965港元（附註1） (Note 1)In aggregate 06/04/20194,550,000 – – – – 4,550,000 HK$1.2545港元（附註1） (Note 1)06/04/20193,150,000 – – – – 3,150,000 HK$1.351港元（附註1） (Note 1)06/04/20192,800,000 – – – – 2,800,000 HK$1.351港元（附註3） (Note 3)小計25,400,000 – – – – 25,400,000Sub-total總數51,400,000 – – – – 51,400,000Total滙景控股有限公司Huijing Holdings Company Limited32其他資料OTHERINFORMATIONNotes:1.20% of the underlying shares of the Company were vested from 16 January 2020 to 15 January 2021; 20% of the underlying shares of the Company were vested from 16 January 2021 to 15 January 2022; 20% of the underlying shares of the Company were vested from 16 January 2022 to 15 January 2023; 20% of the underlying shares of the Company were vested from 16 January 2023 to 15 January 2024; 20% of the underlying shares of the Company were vested from 16 January 2024 to 15 January 2025.2. Ms Chan Hau Wan is the spouse of Mr Lun Ruixiang. Pursuant to Chapter 14A of the Listing Rules, Ms Chan Hau Wan is an associate of Mr Lun Ruixiang.3. The underlying shares of the Company were vested in five vesting periods as the same manner in note 1 above. The first vesting date varies for different grantees from 19 June 2020 to 4 March 2021.B. Post-IPOShare Option SchemeThe Company adopted a Post-IPOShare Option Scheme (the “Post-IPOShare Option Scheme”) by resolutions in writing of the Shareholders on 11 December 2019. The following is a summary of the principal terms of the Post-IPOShare Option Scheme:1. Purpose:The purpose of the Post-IPOShare Option Scheme is to provide eligible participants with the opportunity to acquire proprietary interests in the Company and to encourage eligible participants to work towards enhancing the value of the Company and its shares for the benefit of the Company and Shareholders as a whole. The Post-IPOShare Option Scheme will provide the Company with a flexible means of reta in ing , incent iv i s ing , reward ing , remunerat ing , compensating and/or providing benefits to el igible participants.2. Participants:Any individual, being an employee, director or proposed director, consultant, professional, customer, supplier, agent, franchisee, partner, adviser or contractor of any member of the Group or any affiliate or a close associate of any of the aforesaid individuals, whom the Board considers, in its absolute discretion, qualified is entitled to be offered and granted options.附註：1.於2020年1月16日至2021年1月15日歸屬20%的本公司相關股份；於2021年1月16日至2022年1月15日歸屬20%的本公司相關股份；於2022年1月16日至2023年1月15日歸屬20%的本公司相關股份；於2023年1月16日至2024年1月15日歸屬20%的本公司相關股份；於2024年1月16日至2025年1月15日歸屬20%的本公司相關股份。

2.陳巧云女士為倫瑞祥先生之配偶，根據上市規則第14A章，陳巧云女士為倫瑞祥先生之聯繫人。

3.本公司相關股份將按上述附註1相同形式在五個歸屬期歸屬。

不同承授人的首次歸屬日期由2020年6月19日至2021年3月4日期間各有不同。

B.首次公開發售後購股權計劃本公司於2019年12月11日以股東書面決議通過採納首次公開發售後購股權計劃（「首次公開發售後購股權計劃」）。

以下為首次公開發售後購股權計劃之主要條款概要：1.目的：首次公開發售後購股權計劃旨在為合資格參與者提供獲得本公司專有權益之機會，並鼓勵合資格參與者致力提升本公司及其股份之價值，令本公司及股東整體受惠。

首次公開發售後購股權計劃將讓本公司可通過靈活方式挽留、激勵、獎勵、報酬、補償及╱或提供利益予合資格參與者。

2.參與者：董事會全權酌情認為合資格的任何個人（包括本集團任何成員公司或上述人士的任何聯屬人士或緊密聯繫人士的僱員、董事或擬委任的董事、顧問、專業人士、客戶、供應商、代理、特許經營夥伴、顧問或分包商）均可獲提呈及授予購股權。

中期報告2023 Interim Report 33其他資料OTHERINFORMATION3. Total number of shares available for issue under the Post-IPOShare Option Scheme and the percentage of issued share capital at the end of the Period:The maximum number of shares of the Company which may be issued upon exercise of all options to be granted under the Post-IPOShare Option Scheme and any other schemes, in aggregate, is 525,400,000, being no more than 10% of the shares of the Company in issue on 16 January 2020, being the date the shares of the Company commence trading on the Stock Exchange, unless approved by the Shareholders at general meeting.The maximum number of shares of the Company which may be issued upon exercise of all outstanding options granted and yet to be exercised under the Post-IPOShare Option Scheme and any other share option schemes of the Company must not, in aggregate, exceed 30% of the shares of the Company in issue from time to time.4. Maximum entitlement of each participant under the Post-IPOShare Option Scheme:The total number of shares of the Company issued and to be issued upon exercise of the option already granted or to be granted to each eligible participant (including exercised, cancelled and outstanding options) in any 12-month period up to and including the date of such grant shall not exceed 1% in aggregate of the shares of the Company in issue. Any grant of further options above this limit shall be subject to, among others, approval of the Shareholders at general meeting, with such eligible participant and his close associates (or his associates if such eligible participant is a connected person of the Company) abstaining from voting.5. The period within which shares must be taken up under an option:The period which the Board may in its absolute discretion determine but in any event not exceeding ten years from the date of grant.3.根據首次公開發售後購股權計劃中可予發行的股份總數以及其於本期間結束時佔已發行股本的百分率：因根據首次公開發售後購股權計劃及任何其他購股權計劃授出的全部購股權獲行使而可予發行的本公司股份最高數目總數為525,400,000股，除非於股東大會上獲股東批准，否則乃不超過本公司股份於聯交所開始買賣當日，即2020年1月16日，本公司已發行股份的10%。

於任何時候因根據首次公開發售後購股權計劃及本公司任何其他購股權計劃已授出但尚未行使的全部購股權獲行使而可予發行的本公司股份最高數目，合計不得超過本公司不時已發行股份的30%。

4.首次公開發售後購股權計劃下每名參與者可獲授權益上限：於任何12個月內（直至及包括授出日期）已授出或將授出的購股權（包括已行使、已註銷及尚未行使的購股權）獲行使而向各合資格參與者發行及將發行的本公司股份，不得超過本公司已發行股份總數的1%。

任何授出超過該上限的進一步購股權須（其中包括）獲本公司股東於股東大會批准，有關合資格參與者及彼緊密聯繫人（或倘有關參合資格與者為本公司關連人士，則為彼聯繫人）放棄投票。

5.購股權下須認購股份的期限：董事會可全權酌情釐定期限，惟自授權日期起計不得超過十年。

滙景控股有限公司Huijing Holdings Company Limited34其他資料OTHERINFORMATION6.行使購股權之前必須持有的最短期限：董事會於作出提呈時可按個別基準酌情就此施加任何條件、限制或上限，除該等明確載於首次公開發售後股份購股權計劃（應載於要約函件）外，包括（其中包括）有關實現經營或財務目標的歸屬期及條件、限制或上限。

7.申請或接納購股權須繳付之款項，及有關款項須繳付之期限：當本公司在要約日期起的20個營業日內收訖承授人正式簽署的要約函件複印本，連同本公司為受款人作為授予要約的對價及不可退還的匯款1.00港元，該項要約將被視作已獲接納。

一旦獲接納，該購股權將被視為自向有關合資格參與者提呈的日期起授予。

除非要約函件中另有說明，否則可接納少於要約數量的本公司股份，惟所接納的股份數目應符合聯交所可予交易之一手買賣單位或其完整倍數。

8.行使價的釐定基準：董事會可釐定購股權的行使價，惟不得低於下列較高者：(i)提呈授出當日（須為營業日）聯交所每日報價表所列的本公司股份收市價；(ii)截至提呈授出當日止前五個營業日聯交所每日報價表所列的本公司股份平均收市價；及(iii)提呈授出當日的本公司股份面值。

9.首次公開發售後購股權計劃尚餘的有效期：首次公開發售後購股權計劃自上市日期起計10年內有效。

自上市日期起直至及包括本報告日期，概無購股權根據首次公開發售後購股權計劃獲授出。

6. The minimum period for which an option must be held before it can be exercised:The Board may on a case-by-case basis and at its discretion when making an offer, impose any conditions, restrictions or limitations in relation thereto in addition to those expressly set forth in the Post-IPOShare Option Scheme as it may think fit (which shall be stated in the offer letter) including, among other things, vesting period and conditions, restrictions or limitations relating to the achievement of operating or financial targets.7. The amount payable on application or acceptance of the option and the period within which payments must be made:An offer shall be deemed to have been accepted when the Company receives a duplicate offer letter duly signed from the grantee together with a non-refundable remittance of HK$1.00 in favour of the Company as consideration for the grant thereof within 20 business days from the date of offer. Once accepted, the option shall be deemed to have granted as from the date on which it was offered to the relevant eligible participant. Unless otherwise stated in the terms of the offer letter, any offer may be accepted for a number of the Company’s shares less than which is offered provided that it is accepted in respect of a board lot for dealings in the Company’s shares on the Stock Exchange or an integral multiple thereof.8. The basis of determining the exercise price:The exercise price of the option shall be determined by the Board but shall be not less than the higher of (i) the closing price of the shares of the Company as stated in the Stock Exchange’s daily quotations sheet on the date of offer of the grant, which must be a business day; (ii) the average closing price of the shares of the Company as stated in the Stock Exchange’s daily quotations sheets for the five business days immediately preceding the date of offer of the grant; and (iii) the nominal value of a share of the Company on the date of offer of the grant.9. The remaining life of the Post-IPOShare Option Scheme: The Post-IPOShare Option Scheme is valid and effective for a period of 10 years commencing on the Listing Date.From the Listing Date up to and including the date of this report, no options were granted under the Post-IPOShare Option Scheme. 中期報告2023 Interim Report 35其他資料OTHERINFORMATIONPURCHASE, SALEORREDEMPTIONOFTHE COMPANY’SLISTEDSECURITIESDuring the Period, neither the Company nor any of its subsidiaries had purchased, sold or redeemed any of the listed securities of the Company.DISCLOSUREUNDERRULE 13.21 OFTHELISTING RULESAs at the date of this report, breaches of the following loan agreements have given rise to a disclosure obligation pursuant to Rules 13.19 and 13.21 of the Listing Rules:A civil proceeding was filed by a trust company (the “Trust Company A”) against certain subsidiaries of the Company in respect of a past-due trust loan. The Trust Company A demanded (i) the relevant subsidiaries to repay the outstanding principal of trust loan together with accrued interests amounting to approximately RMB300 million (calculated up to 25 June 2023); and (ii) the Trust Company A shall have the priority in compensation over the proceeds from the auction or sale of certain assets or equity interests pledged by the relevant subsidiaries for the trust loan.A civil legal proceeding has been filed to the Middle Civil Court of Dongguan, Guangdong* （廣東省東莞市中級人民法院） (the “Court”) against certain subsidiaries of the Company. The legal proceeding was filed by a trust company (the “Trust Company B”) regarding a subsidiary of the Company failed to repay a fixed-income financial product in connection with a subsidiary of the Company (the “Financial Product”) issued by the Trust Company B. The outstanding principal of the Financial Product together with accrued interests amounting to approximately RMB156 million as at 26 December 2023. The chairman and non-executive director of the Company, Mr Lun Ruixiang and his spouse are guarantors (the “Guarantors”) to the Financial Product. The Trust Company B has applied for and the Court has granted a freezing order on certain assets owned by the Group and the Guarantors, including certain retail shops and car parking spaces.A civil proceeding was filed to the Shanghai Financial Court* （上海金融法院） by a creditor of the Company (the “Creditor”) against certain subsidiaries of the Company, Mr Lun Ruixiang, the chairman and non-executive director of the Company, and his spouse, in respect of a past-due entrust loan made by the Bank of Dongguan on behalf of the Creditor. The Creditor demanded (i) the relevant subsidiaries to repay the outstanding principal of the entrust loan together with accrued interests and penalties and related expenses amounting to approximately RMB530 million (calculated up to 8 December 2023); and (ii) the Creditor shall have the priority in compensation over the proceeds from the auction or sale of certain assets or equity interests pledged by the relevant subsidiaries for the entrust loan.購買、出售或贖回本公司上市證券於本期間內，本公司或其任何附屬公司概無購買、出售或贖回本公司之任何上市證券。

根據上市規則第13.21條作出的披露於本報告日期，違反下列貸款協議已導致須根據上市規則第13.19及13.21條承擔披露責任：一家信託公司（「信託公司A」）向本公司若干附屬公司提起有關逾期信託貸款的民事訴訟。

信託公司A要求(i)相關附屬公司償還尚欠的信託貸款本金及應計利息約人民幣300百萬元（計算截至2023年6月25日）；及(ii)信託公司A對相關附屬公司因信託貸款而質押的若干資產或股權作出拍賣或出售所得之款項，享有優先受償權。

對本公司若干附屬公司於廣東省東莞市中級人民法院（「法院」）提起的民事訴訟。

一家信託公司（「信託公司B」）提起民事訴訟，涉及本公司一間附屬公司未能按時兌付信託公司B發行與本公司一間附屬公司有關的一款固期收益的金融產品（「金融產品」）。

於2023年12月26日，該金融產品的未償還本金及應計利息約人民幣156百萬元。

倫瑞祥先生（本公司主席兼非執行董事）及其配偶為金融產品的擔保人（「擔保人」）。

信託公司B已向法院申請並獲授予對本集團及擔保人擁有的特定資產的凍結，其中包括若干零售店及停車位。

本公司債權人（「債權人」）向上海金融法院提起的民事訴訟，就東莞銀行代債權人借出的一筆逾期委託貸款，控告本公司若干附屬公司、本公司主席兼非執行董事倫瑞祥先生及其配偶。

債權人要求(i)相關附屬公司償還委託貸款的未償還本金及應計利息和罰金及相關費用約人民幣530百萬元（計算截至2023年12月8日）;及(ii)債權人對相關附屬公司為委託貸款質押的若干資產或股權拍賣或出售所得款項，享有優先受償權。

滙景控股有限公司Huijing Holdings Company Limited36其他資料OTHERINFORMATIONAn enforcement case (the “Case”) was submitted to the Court against certain subsidiaries of the Company relating to a past-due pledged loan lent by a trust company (the “Trust Company C”) with a principal amount of RMB150 million, requiring the relevant subsidiaries of the Company to repay the Trust Company C the outstanding principal of the trust loan and interests amounting to approximately RMB154.5 million.A civil proceeding was filed by an asset management company (the “AM Company”) due to the breach of loan repayment by certain subsidiaries of the Company. The AMCompany demanded (i) the relevant subsidiaries to repay the outstanding principal of the loan together with accrued interests amounting to approximately RMB394.0 million; and (ii) the AMCompany shall have the priority in compensation over the proceeds from the auction or sale of certain assets or equity interests pledged by the relevant subsidiaries for the loan.As of the date of this report, the Company is in the process of negotiating with the Creditors , the Trust Company A, the Trust Company B, the Trust Company C and the AMCompany, and complying with the relevant legal procedures regarding the relevant proceedings or the Case. Please see the announcements of the Company dated 29 September 2023,27 December 2023 and 4 March 2024 for details.Save as disclosed above, there was no other matter subsisting as at the date of this report which requires disclosure pursuant to Rule 13.21 of the Listing Rules.對本公司若干附屬公司提起之一宗信託貸款的執行案件（「案件」）已呈交至法院，涉及一家信託公司（「信託公司C」）借出人民幣150百萬元本金之逾期抵押貸款，要求相關附屬公司向信託公司C償還尚欠的信託貸款本金及利息約人民幣154.5百萬元。

某資產管理公司（「資產管理公司」）因本公司若干附屬公司違反償還貸款規定而提出民事訴訟。

資產管理公司要求(i)相關附屬公司償還未償還貸款本金連同應計利息約人民幣394.0百萬元；及(ii)資產管理公司應優先獲得自拍賣或出售相關附屬公司就貸款質押的若干資產或股權所得款項賠償。

截至本報告日期，本公司正在與債權人、信託公司A、信託公司B、信託公司C及資產管理公司進行協商，並遵守相關法律程序。

有關詳情，請參閱本公司日期為2023年9月29日、2023年12月27日及2024年3月4日之公告。

除上文披露者外，於本報告日期，並無其他需要根據上市規則第13.21條予以披露的事項存續。

中期報告2023 Interim Report 37其他資料OTHERINFORMATION* For identification purpose only*僅供識別DISCLOSUREPURSUANTTORULE 13.51B(1) OF THELISTINGRULESChanges in Directors’ InformationThe changes in Directors’ information as required to be disclosed pursuant to Rule 13.51B(1) of the Listing Rules for the reporting period and up to the date of this annual report are set out below:On 25 April 2023, Mr Chen Guilin was appointed as an independent non-executive Director, the chairman of the remuneration committee of the Board (“Remuneration Committee”) and a member of each of the audit committee of the Board (“Audit Committee”) and nomination committee of the Board (“Nomination Committee”). Please see the announcement of the Company dated 25 April 2023 for details.On 6 July 2023, (i) Ms Chiu Lai Kuen Susanna resigned as an independent non-executive Director and the chairman of the Audit Committee as she desired to devote more time to other business and personal commitments; and (ii) Mr Hung Wan Shun Stephen resigned as an independent non-executive Director and a member of each of the Audit Committee, Remuneration Committee and Nomination Committee due to his other business commitments. Please see the announcement of the Company dated 6 July 2023 for details.On 26 July 2023, (i) Mr Chan Kin Man was appointed as an independent non-executive Director and the chairman of the Audit Committee; and (ii) Ms Ou Ningxin was appointed as an independent non-executive Director and a member of each of the Audit Committee, Remuneration Committee and Nomination Committee. Please see the announcement of the Company dated 26 July 2023 for details.On 1 January 2024, Ms Ou Ningxin resigned as the standing legal advisor of the party committee and the government of Wanjiang Street (萬江街道黨委政府).根據上市規則第13.51B(1)條的披露董事資料變動根據上市規則第13.51B(1)條規定，須披露的本報告期間及直至本報告日期的董事資料之變動載列如下：於2023年4月25日，陳桂林先生已獲委任為獨立非執行董事、董事會薪酬委員會（「薪酬委員會」）主席，以及董事會審核委員會（「審核委員會」）及提名委員會（「提名委員會」）各自的成員。

詳情請參閱本公司日期為2023年4月25日的公告。

於2023年7月6日，(i)趙麗娟女士因彼欲投入更多時間於其他工作及個人事務而辭任獨立非執行董事及審核委員會主席，及(ii)熊運信先生因其他工作事務而辭任獨立非執行董事以及審核委員會、薪酬委員會及提名委員會各自之成員。

詳情請參閱本公司日期為2023年7月6日的公告。

於2023年7月26日，(i)陳健民先生已獲委任為獨立非執行董事及審核委員會主席；及(ii)歐寧馨女士已獲委任為獨立非執行董事以及審核委員會、薪酬委員會及提名委員會各自之成員。

詳情請參閱本公司日期為2023年7月26日的公告。

於2024年1月1日，歐寧馨女士辭任萬江街道黨委政府常年法律顧問。

滙景控股有限公司Huijing Holdings Company Limited38其他資料OTHERINFORMATION董事酬金於本期間內，經董事會審批，各董事之年度酬金的調整載列於下表︰袍金薪金、津貼及實物福利退休金計劃供款附註FeesSalaries, allowances and benefits in kindPension scheme contributions Notes人民幣千元人民幣千元人民幣千元RMB’000 RMB’000 RMB’0002023年2023執行董事︰ Executive Directors:倫照明先生Mr Lun Zhao Ming – 1,61367 (a)盧沛軍先生Mr Lu Peijun – 1,42059 (b)羅成煜先生Mr Luo Chengyu – 1,40724 (c)非執行董事︰ Non-executive Director:倫瑞祥先生Mr Lun Ruixiang – 2,17167 (d)獨立非執行董事︰ Independent non-executive Directors:趙麗娟女士（於2023年7月6日辭任獨立非執行董事）Ms Chiu Lai Kuen Susanna (resigned as an independent non-executive Director on 6 July 2023) 207 – –熊運信先生（於2023年7月6日辭任獨立非執行董事）Mr Hung Wan Shun Stephen(resigned as an independentnon-executive Directoron 6 July 2023) 207 – –陳桂林先生（於2023年4月25日獲委任為獨立非執行董事）Mr Chen Guilin (appointed as an independent non-executive Director on 25 April 2023)278 – –6926,6112172022年2022執行董事︰ Executive Directors:倫照明先生Mr Lun Zhao Ming – 1,80958 (a)盧沛軍先生Mr Lu Peijun – 1,45852 (b)羅成煜先生Mr Luo Chengyu – 1,40352 (c)非執行董事︰ Non-executive Director:倫瑞祥先生Mr Lun Ruixiang – 2,11468 (d)獨立非執行董事︰ Independent non-executive Directors:趙麗娟女士Ms Chiu Lai Kuen Susanna 398 – –熊運信先生Mr Hung Wan Shun Stephen 398 – –林燕娜女士（於2022年12月9日辭任獨立非執行董事） Ms Lin Yanna (resigned asan independent non-executive Director on 9 December 2022)373 – –1,1696,784230Emoluments of DirectorsDuring the Period, with approval by the Board, the adjustments of the annual emoluments of each Director are set out below:中期報告2023 Interim Report 39其他資料OTHERINFORMATION附註：(a)倫照明先生於本期間內並無獲派發任何酌情花紅（截至2022年12月31日止年度：無）。

(b)盧沛軍先生於本期間內並無獲派發任何酌情花紅（截至2022年12月31日止年度：人民幣10,000元）。

(c)羅成煜先生於本期間內並無獲派發任何酌情花紅（截至2022年12月31日止年度：人民幣10,000元）。

(d)倫瑞祥先生於本期間內並無獲派發任何酌情花紅（截至2022年12月31日止年度：無）。

除上文所披露者外，概無根據上市規則第13.51B(1)條須予披露的其他資料。

遵守《企業管治守則》董事會已審閱其於截至2023年6月30日止六個月之企業管治常規並確認，除於下文披露者外，本公司一直遵守聯交所上市規則附錄14所載的企業管治守則的所有原則和守則條文。

本公司將繼續加強其企業管治常規，並將不時進行審查，以確保能遵守不斷變化的監管要求。

於2022年12月9日，林燕娜女士（「林女士」）因需投放更多時間於其個人事務辭任獨立非執行董事。

林女士辭任後，彼亦不再擔任本公司薪酬委員會之主席及審核委員會及提名委員會各自之成員。

因此，本公司暫未能遵守上市規則第3.10(1)、3.21、3.25及3.27A條所載的規定。

於2023年3月15日，聯交所同意向本公司授出豁免，以將填補空缺的時限延長至2023年4月30日。

於2023年4月25日，陳桂林先生獲委任為獨立非執行董事、薪酬委員會主席，以及審核委員會及提名委員會各自的成員。

陳桂林先生獲委任後，本公司已遵守上市規則第3.10(1)、3.21、3.25及3.27A條所載的規定。

Notes:(a) Mr Lun Zhao Ming was not awarded for any discretionary bonus during the Period (for the year ended 31 December 2022: Nil).(b) Mr Lu Peijun was not awarded for any discretionary bonus during the Period (for the year ended 31 December 2022: RMB10,000).(c) Mr Luo Chengyu was not awarded for any discretionary bonus during the Period (for the year ended 31 December 2022: RMB10,000).(d) Mr Lun Ruixiang was not awarded for any discretionary bonus during the Period (for the year ended 31 December 2022: Nil).Saved as disclosed above, there is no other information required to be disclosed pursuant to Rule 13.51B(1) of the Listing Rules.COMPLIANCEWITHTHECORPORATEGOVERNANCE CODEThe Board had reviewed its corporate governance practices for the six months ended 30 June 2023, and confirmed that the Company has complied with all principles and code provisions of the Corporate Governance Code as set out in Appendix 14 of the Listing Rules on the Stock Exchange save as disclosed below. The Company will continue to enhance its corporate governance practices and will review from time to time to ensure the compliance with the evolving regulatory requirements.On 9 December 2022, Ms Lin Yanna (“Ms Lin”) resigned as an independent non-executive Director as she needed to devote more time on her personal commitments. Upon the resignation of Ms Lin, she also ceased to be the chairman of the Remuneration Committee and a member of each of the Audit Committee and Nomination Committee. As a result, the Company temporarily failed to comply with the requirements as set out in Rules 3.10(1),3.21,3.25 and 3.27A of the Listing Rules.On 15 March 2023, the Stock Exchange has agreed to grant the waiver to the Company to extend the time to 30 April 2023 for filling the vacancies. On 25 April 2023, Mr Chen Guilin was appointed as an independent non-executive Director, the chairman of the Remuneration Committee and a member of each of the Audit Committee and Nomination Committee. Following the appointment of Mr Chen Guilin, the Company was in compliance with the requirements under Rules 3.10(1),3.21,3.25 and 3.27A of the Listing Rules.滙景控股有限公司Huijing Holdings Company Limited40其他資料OTHERINFORMATION於2023年7月6日，(i)趙麗娟女士（「趙女士」）因彼欲投入更多時間於其他工作及個人事務而提呈辭任本公司之獨立非執行董事及本公司之審核委員會主席，及(ii)熊運信先生（「熊先生」）因其他工作事務而提呈辭任本公司之獨立非執行董事以及審核委員會、本公司之薪酬委員會及本公司之提名委員會各自之成員。

於趙女士及熊先生辭任後，本公司暫時未能符合上市規則第3.10(1)、3.10(2)、3.10A、3.21、3.25及3.27A條之規定。

於2023年7月26日，(i)陳健民先生已獲委任為本公司獨立非執行董事及審核委員會主席；及(ii)歐寧馨女士（「歐女士」）已獲委任為本公司獨立非執行董事以及審核委員會、薪酬委員會及提名委員會各自之成員。

於委任陳健民先生及歐女士後，本公司已重新遵守上市規則第3.10(1)、3.10(2)、3.10A、3.21、3.25、3.27A及13.92條的規定。

綜合財務報表之審閱審核委員會由三名成員組成，即陳健民先生（擔任主席）、歐寧馨女士及陳桂林先生，均為獨立非執行董事。

本集團報告期內的綜合中期業績未經審核。

然而，本公司審計委員會連同本公司管理層已審閱本集團採納的會計原則及政策，並討論了審核、內部控制、風險管理及財務報告事項，包括審閱報告期內的未經審核簡明綜合財務報表。

On 6 July 2023, (i) Ms Chiu Lai Kuen Susanna (“Ms Chiu”) tendered her resignation as an independent non-executive Director and the chairman of the Audit Committee as she desired to devote more time to other business and personal commitments; and (ii) Mr Hung Wan Shun Stephen (“Mr Hung”) tendered his resignation as an independent non-executive Director and a member of each of the Audit Committee, Remuneration Committee and Nomination Committee due to his other business commitments. Following the resignations of Ms Chiu and Mr Hung, the Company temporarily failed to comply with the requirements as set out in Rules 3.10(1),3.10(2),3.10A,3.21,3.25 and 3.27A of the Listing Rules.On 26 July 2023, (i) Mr Chan Kin Man was appointed as an independent non-executive Director and the chairman of the Audit Committee; and (ii) Ms Ou Ningxin (“Ms Ou”) was appointed as an independent non-executive Director, and a member of each of the Audit Committee, Remuneration Committee and Nomination Committee. Following the appointments of Mr Chan Kin Man and Ms Ou, the Company re-complied with the requirements under Rules 3.10(1),3.10(2),3.10A,3.21,3.25,3.27A and 13.92 of the Listing Rules.REVIEWOFCONSOLIDATEDFINANCIALSTATEMENTSThe Audit Committee consists of three members, namely Mr Chan Kin Man (as the chairman), Ms Ou Ningxin and Mr Chen Guilin, all being independent non-executive Directors.The Group’s consolidated interim results for the reporting period have not been audited but the Audit Committee had reviewed, together with the management of the Company, the accounting principles and practices adopted by the Group and discussed auditing, internal controls, risk management and financial reporting matters, including a review of the unaudited condensed consolidated financial statements for the reporting period.中期報告2023 Interim Report 41其他資料OTHERINFORMATIONMODELCODEFORDIRECTORS’ SECURITIES TRANSACTIONSThe Company has adopted the Model Code for Securities Transactions by Directors of Listed Issuers as set out in Appendix 10 of the Listing Rules (the “Model Code”) as the code of conduct and rules for securities transactions by Directors. Having made specific enquiry of all the Directors, all the Directors have confirmed that during the Period they had complied with the required standard set out in the Model Code regarding securities transactions by the Directors and there have been no incidents of non-compliance with the required standard set out in the Model Code.EVENTSAFTERTHEREPORTINGPERIOD(a) On 29 November 2023, the Company entered into an agreement to acquire the remaining equity interest of Sincere Partner Holdings Company Limited, a non-wholly owned subsidiary of the Company from Mr Chen Jinxuan, a director and substantial shareholder of Sincere Partner Holdings Company Limited. Upon completion, Sincere Partner Holdings Company Limited will become an indirect wholly-owned subsidiary of the Company. Details are set out in the Company’s announcement dated 29 November 2023 and 11 December 2023.(b) On 23 November 2023, the Company entered into a letter of intent of strategic cooperation with Dongguan Communications Investment Property Co., Ltd.* (東莞交投置業有限公司) (“Dongguan Communications Investment”). Pursuant to the letter of intent, the Company and Dongguan Communications Investment will explore and study on the feasibility of cooperation, including, but not limited to, (i) cooperation related to equity interest and capital contribution in relation to individual projects; and (ii) cooperation related to equity interest of the Company, subject to the entering into of definitive agreement(s) by the parties. Details are set out in the Company’s announcement dated 8 December 2023.By order of the BoardLun RuixiangChairmanHong Kong,26 February,2024董事證券交易的標準守則本公司已採納上市規則附錄10所載之《上市發行人董事進行證券交易的標準守則》（「標準守則」）作為董事進行證券交易的行為守則及規則。

經向全體董事作出具體查詢後，所有董事已確認於本期間內彼等已遵守標準守則所載有關董事進行證券交易的規定標準，且概無發生違反標準守則所載規定標準的事件。

報告期後事項(a)於2023年11月29日，本公司訂立協議，向協誠控股有限公司董事兼主要股東陳錦軒先生收購本公司非全資附屬公司協誠控股有限公司的餘下股權。

交易完成後，協誠控股有限公司將成為本公司的間接全資附屬公司。

有關詳情載於本公司日期為2023年11月29日及2023年12月11日的公告。

(b)於2023年11月23日，本公司與東莞交投置業有限公司（「東莞交投」）訂立戰略合作意向協議。

根據意向協議，本公司與東莞交投將探討及研究合作的可行性，包括但不限於(i)個別項目股權及出資相關合作；及(ii)與本公司股權有關的合作，惟須雙方訂立最終協議。

有關詳情載於本公司日期為2023年12月8日的公告。

承董事會命倫瑞祥主席香港，2024年2月26日* For identification purpose only*僅供識別滙景控股有限公司Huijing Holdings Company Limited42獨立審閱報告INDEPENDENTREVIEWREPORTTo the shareholders of Huijing Holdings Company Limited(Incorporated in the Cayman Islands with limited liability)INTRODUCTIONWe were engaged to review the interim condensed consolidated financial statements of Huijing Holdings Company Limited (the “Company”) and its subsidiaries (collectively referred to as the “Group”) set out on pages 45 to 76, which comprises the interim condensed consolidated statement of financial position as of 30 June 2023 and the related interim condensed consolidated statement of profit or loss, the interim condensed consolidated statement of comprehensive income, interim condensed consolidated statement of changes in equity and interim condensed consolidated statement of cash flows for the six months period then ended, and explanatory notes. The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of a report on interim financial information to be in compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34 “Interim Financial Reporting” (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). The directors of the Company are responsible for the preparation and presentation of the interim condensed consolidated financial statements in accordance with HKAS 34. Our responsibility is to express a conclusion on the interim condensed consolidated financial statements based on our review. Our report is made solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report. Because of the potential interaction of the multiple uncertainties and their possible cumulative effect on the interim condensed consolidated financial statements described in the Basis for Disclaimer of Conclusion section of our report, it is not possible for us to express a conclusion on the interim condensed consolidated financial statements.致滙景控股有限公司股東（於開曼群島註冊成立的有限公司）引言我們獲委聘審閱第45至76頁所載滙景控股有限公司（「貴公司」）及其附屬公司（統稱「貴集團」）的中期簡明綜合財務報表，當中包括截至2023年6月30日的中期簡明綜合財務狀況表以及截至該日止六個月期間的相關中期簡明綜合損益表、中期簡明綜合全面收益表、中期簡明綜合權益變動表與中期簡明綜合現金流量表及說明附註。

香港聯合交易所有限公司證券上市規則要求編製中期財務資料報告須符合其中相關條文以及香港會計師公會（「香港會計師公會」）頒佈的香港會計準則第34號「中期財務報告」（「香港會計準則第34號」）。

貴公司董事負責根據香港會計準則第34號編製並呈列中期簡明綜合財務報表。

我們的責任為根據我們的審閱所得對中期簡明綜合財務報表發表結論。

我們的報告僅根據我們協定的委聘條款向閣下整體發出，不作其他用途。

我們不對任何其他人士承擔本報告內容的責任。

由於多種不確定性的潛在相互作用及其對中期簡明綜合財務報表可能產生的累計影響（如我們報告中不發表結論的基準一節所述），故我們不可能對中期簡明綜合財務報表發表結論。

中期報告2023 Interim Report 43獨立審閱報告INDEPENDENTREVIEWREPORT不發表結論的基準與持續經營相關的重大不確定性誠如中期簡明綜合財務報表附註2.1所載，截至2023年6月30日止六個月及於該日本集團產生淨虧損約人民幣339,599,000元，惟本集團的流動負債超出其流動資產約人民幣876,801,000元，計息銀行及其他借款、應付優先票據以及有關應付款項的應計利息的賬面值分別約為人民幣3,995,207,000元、人民幣867,669,000元及人民幣154,897,000元，其中人民幣3,054,708,000元將於報告期結束後十二個月內到期償還或按要求償還，而可動用現金及現金等價物為人民幣24,137,000元。

此外，於2023年6月30日，貴集團已拖欠若干計息銀行及其他借款以及應計利息與優先票據逾期利息合共約人民幣318,087,000元，且截至此等中期簡明綜合財務報表獲批准當日仍未償還。

未能遵守有關事項構成違約事件，使貸款人可行使其權利發出通知，要求即時償還所有未償還債務（包括利息）。

除上述者外，於2023年6月30日後及截至此等中期簡明綜合財務報表日期，貴集團未償還若干計息銀行及其他借款以及優先票據的本金及利息合共約人民幣2,075,018,000元。

有關情況，連同中期簡明綜合財務報表附註2.1所載其他事項，顯示存在重大不確定性，從而可能使貴集團持續經營能力產生重大疑問。

BASISFORDISCLAIMEROFCONCLUSIONMaterial uncertainties relating to going concernAs set out in note 2.1 to the interim condensed consolidated financial statements, the Group incurred net loss of approximately RMB339,599,000 for the six months ended 30 June 2023 and as of that date, the Group’s current l iabil it ies exceeded its current assets by approximately RMB876,801,000, the interest-bearing bank and other borrowings, senior notes payables and accrued interests on these payables with the carrying amounts of approximately RMB3,995,207,000, RMB867,669,000 and RMB154,897,000 respectively, out of RMB3,054,708,000 will be due for repayment within the next twelve months from the end of reporting period or repayable on demand, while its available cash and cash equivalent amounted to RMB24,137,000. In addition, the Group had defaulted certain interest-bearing bank and other borrowings with accrued interests as well as overdue interest on senior notes in aggregate of approximately RMB318,087,000 as at 30 June 2023 and remained outstanding as of the date of approval of these interim condensed consolidated financial statements. The non-compliance constituted an event of default, such that the lenders may exercise their rights to serve notice to demand immediate repayment of all outstanding debts including interests. Apart of the aforesaid, subsequent to 30 June 2023 and up to the date of these interim condensed consolidated financial statements, the Group did not repay principal and interest in total of approximately RMB2,075,018,000 for certain interest-bearing bank and other borrowings and senior notes. These conditions, together with other matters set out in note 2.1 to the interim condensed consolidated financial statements, indicate the existence of material uncertainties that may cast significant doubt on the Group’s ability to continue as a going concern.滙景控股有限公司Huijing Holdings Company Limited44獨立審閱報告INDEPENDENTREVIEWREPORTThe directors of the Company have taken measures to improve the Group’s liquidity and financial position as described in note 2.1 to the interim condensed consolidated financial statements. The interim condensed consolidated financial statements have been prepared by the directors of the Company on a going concern basis, the validity of which depends on the outcome of these measures, which are subject to material uncertainties.Should the Group fail to achieve the above-mentioned plans and measures, it might not be able to continue to operate as a going concern, and adjustments may have to be made to write down the carrying value of the Group’s assets to their recoverable amounts, to provide for any further liabilities which might arise, and to reclassify non-current assets and non-current liabilities as current assets and current liabilities, where applicable. The effect on these adjustments has not been reflected in the interim condensed consolidated financial statements.DISCLAIMEROFCONCLUSIONWe do not express a conclusion on the interim condensed consolidated financial statements of the Group. Because of the significance of matters described in the Basis for Disclaimer of Conclusion section of our report, we were unable to obtain sufficient appropriate evidence to form a conclusion on the interim condensed consolidated financial statements.Prism Hong Kong and Shanghai LimitedCertified Public AccountantsLee Kwok LunPractising Certificate Number: P06294Hong Kong26 February 2024貴公司董事已採取措施改善貴集團的流動資金及財務狀況（如中期簡明綜合財務報表附註2.1所述）。

中期簡明綜合財務報表由貴公司董事按持續經營基準編製，其有效性取決於有關措施的結果，而有關措施存在重大不確定性。

如貴集團未能實現上述計劃及措施，則可能無法持續經營，並可能須進行調整，將貴集團資產的賬面值撇減至可收回金額，為可能產生的任何進一步負債計提撥備，並在適用的情況下將非流動資產及非流動負債重新分類為流動資產及流動負債。

有關調整的影響並未在中期簡明綜合財務報表中反映。

不發表結論我們不對貴集團中期簡明綜合財務報表發表結論。

鑑於我們報告中不發表結論的基準一節所述事項的重要性，我們無法獲得足夠、適當的證據對中期簡明綜合財務報表發表結論。

上會栢誠會計師事務所有限公司執業會計師李國麟執業證書編號：P06294香港2024年2月26日中期報告2023 Interim Report 45中期簡明綜合損益表INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSS截至2023年6月30日止六個月 For the six months ended 30 June 2023截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)附註人民幣千元人民幣千元Notes RMB’000 RMB’000收益REVENUE 423,45752,900銷售成本Cost of sales (17,220) (39,754)毛利Gross profit 6,23713,146其他收入及收益Other income and gains 44,06554,916銷售及分銷開支Selling and distribution expenses (14,244) (20,853)行政開支Administrative expenses (112,153) (126,233)投資物業公平值虧損淨額Fair value loss on investment properties, net 11 (37,683) (30,992)貿易應收賬款及其他應收款項減值Impairment of trade and other receivables (24,294) –撇減存貨至可變現淨值Write-down of inventories to net realisable value (1,413) –其他開支Other expenses (62,023) (119,329)財務擔保合同重新計量Remeasurement of financial guarantee contracts 829 –財務成本Finance costs 5 (103,146) (160,230)分佔合資企業溢利及虧損Share of profits and losses of joint ventures (1,965) (4,656)分佔一家聯營企業溢利及虧損Share of profit and loss of an associate (1,053) –除稅前虧損LOSSBEFORETAX 6 (346,843) (394,231)所得稅抵免╱（開支） Income tax credit/(expense) 77,244 (29,492)期內虧損LOSSFORTHEPERIOD (339,599) (423,723)以下應佔：Attributable to:母公司擁有人 Owners of the parent (314,472) (420,331)非控股權益 Non-controlling interests (25,127) (3,392)(339,599) (423,723)母公司擁有人應佔每股虧損LOSSPERSHAREATTRIBUTABLETO OWNERSOFTHEPARENT基本及攤薄（每股人民幣元） Basic and diluted (RMB per share) 9 (0.06) (0.08)滙景控股有限公司Huijing Holdings Company Limited46中期簡明綜合全面收益表INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME截至2023年6月30日止六個月 For the six months ended 30 June 2023截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000期內虧損LOSSFORTHEPERIOD (339,599) (423,723)期後不會重新分類至損益之其他全面收入╱（虧損）項目：Other comprehensive income/(loss) that will not be reclassified to profit or loss in subsequent periods:換算本公司財務報表之匯兌差額Exchange differences on translation of financial statements of the Company 34,266 (3,988)期後可能重新分類至損益之其他全面虧損項目：Other comprehensive loss that may be reclassified to profit or loss in subsequent periods:換算附屬公司財務報表之匯兌差額Exchange differences on translation of financial statements of subsidiaries (90,560) (38,211)期內其他全面虧損Other comprehensive loss for the period (56,294) (42,199)期內全面虧損總額TOTALCOMPREHENSIVE LOSSFORTHEPERIOD (395,893) (465,922)以下應佔：Attributable to:母公司擁有人Owners of the parent (370,766) (462,530)非控股權益Non-controlling interests (25,127) (3,392)(395,893) (465,922)中期報告2023 Interim Report 47中期簡明綜合財務狀況表INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION於2023年6月30日As at 30 June 20232023年6月30日2022年12月31日30 June 202331 December 2022（未經審核） （經審核）(Unaudited) (Audited)附註人民幣千元人民幣千元Notes RMB’000 RMB’000非流動資產NON-CURRENTASSETS物業、廠房及設備Property, plant and equipment 1069,53167,236使用權資產Right-of-use assets 25,63128,440投資物業Investment properties 111,569,1001,596,000無形資產Intangible assets 4,5505,097於合資企業的投資Investments in joint ventures 274,387276,352於一家聯營企業的投資Investment in an associate 5941,648持作開發以供出售的土地Land held for development for sale 1,774,3061,442,722遞延稅項資產Deferred tax assets 168,612168,839非流動資產總值TOTALNON-CURRENTASSETS 3,886,7113,586,334流動資產CURRENTASSETS持作開發以供出售的土地Land held for development for sale 512,983381,000在建物業Properties under development 4,229,2223,622,833持作出售的已竣工物業Completed properties held for sale 1,220,3911,262,412貿易應收賬款Trade receivables 1220,00220,930預付款項、其他應收款項及其他資產Prepayments, other receivables and other assets 2,274,3402,780,418應收一家合資企業款項Receivable from a joint venture 379,217378,604按公平值計入損益的金融資產Financial assets at fair value through profit or loss 95,64499,403預付土地增值稅Prepaid land appreciation tax 3,2393,239現金及銀行結餘Cash and bank balances 143,05478,268流動資產總值TOTALCURRENTASSETS 8,878,0928,627,107滙景控股有限公司Huijing Holdings Company Limited48中期簡明綜合財務狀況表INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION於2023年6月30日As at 30 June 20232023年6月30日2022年12月31日30 June 202331 December 2022（未經審核） （經審核）(Unaudited) (Audited)附註人民幣千元人民幣千元Notes RMB’000 RMB’000流動負債CURRENTLIABILITIES貿易應付賬款Trade payables 131,729,5491,342,089其他應付款項、已收按金及應計費用Other payables, deposits received and accruals 1,029,852814,837租賃負債Lease liabilities 5,1745,162合約負債Contract liabilities 2,643,3392,513,734計息銀行及其他借款Interest-bearing bank and other borrowings 142,032,1421,639,070優先票據Senior notes 15867,669772,673企業所得稅撥備Provision for corporate income tax 772,721774,357土地增值稅撥備Provision for land appreciation tax 674,447675,357流動負債總額TOTALCURRENTLIABILITIES 9,754,8938,537,279流動（負債）╱資產淨值NETCURRENT (LIABILITIES)/ASSETS (876,801) 89,828資產總值減流動負債TOTALASSETSLESSCURRENTLIABILITIES 3,009,9103,676,162非流動負債NON-CURRENTLIABILITIES計息銀行及其他借款Interest-bearing bank and other borrowings 141,963,0652,223,192租賃負債Lease liabilities 22,56825,215遞延稅項負債Deferred tax liabilities 99,663109,084非流動負債總額TOTALNON-CURRENTLIABILITIES 2,085,2962,357,491資產淨值NETASSETS 924,6141,318,671權益EQUITY母公司擁有人應佔權益Equity attributable to owners of the parent已發行股本Issued capital 1647,97247,972儲備Reserves 315,790684,720363,762732,692非控股權益Non-controlling interests 560,852585,979總權益TOTALEQUITY 924,6141,318,671中期報告2023 Interim Report 49中期簡明綜合權益變動表INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY截至2023年6月30日止六個月 For the six months ended 30 June 2023母公司擁有人應佔Attributable to owners of the parent 已發行股本股份溢價購股權儲備資本儲備綜合儲備法定盈餘儲備匯兌儲備累計虧損總計非控股權益總權益Issued capitalSharepremiumShare option reserveCapitalreserveMerger reserveStatutory surplusreserveExchange reserveAccumulated losses TotalNon-controllinginterestsTotal equity人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000（未經審核） (Unaudited)於2023年1月1日As at 1 January 202347,972737,12081,161656499259,962 (42,376) (352,302) 732,692585,9791,318,671期內虧損Loss for the period – – – – – – – (314,472) (314,472) (25,127) (339,599)期內其他全面虧損Other comprehensive loss for the period換算海外業務的匯兌差額 Exchange differences on translation of foreign operations – – – – – – (56,294) – (56,294) – (56,294)期內全面虧損總額Total comprehensive loss for the period – – – – – – (56,294) (314,472) (370,766) (25,127) (395,893)以股權結算的購股權安排Equity-settled share option arrangements – – 1,836 – – – – – 1,836 – 1,836於2023年6月30日As at 30 June 202347,972737,120* 82,997* 656* 499* 259,962* (98,670)* (666,774)* 363,762560,852924,614滙景控股有限公司Huijing Holdings Company Limited50中期簡明綜合權益變動表INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY截至2023年6月30日止六個月 For the six months ended 30 June 2023母公司擁有人應佔Attributable to owners of the parent 已發行股本股份溢價購股權儲備資本儲備綜合儲備法定盈餘儲備匯兌儲備累計虧損總計非控股權益總權益Issued capitalShare premiumShare optionreserveCapital reserveMerger reserveStatutorysurplusreserveExchangereserveAccumulated losses TotalNon-controllinginterestsTotal equity人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元人民幣千元RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000（未經審核） (Unaudited)於2022年1月1日As at 1 January 202247,972843,47186,631656499259,962 (9,764) 2,092,2373,321,664929,7114,251,375期內虧損Loss for the period – – – – – – – (420,331) (420,331) (3,392) (423,723)期內其他全面虧損Other comprehensive loss for the period換算海外業務的匯兌差額 Exchange differences on translation of foreign operations – – – – – – (42,199) – (42,199) – (42,199)期內全面虧損總額Total comprehensive loss for the period – – – – – – (42,199) (420,331) (462,530) (3,392) (465,922)以股權結算的購股權安排Equity-settled share option arrangements – – (1,257) – – – – – (1,257) – (1,257)來自非控股股東的供款Contribution from non-controlling shareholders – – – – – – – – – 59,47059,470已宣派2021年末期股息2021 final dividend declared – (106,351) – – – – – – (106,351) – (106,351)轉撥自保留溢利Transfer from retained profits – – – – – 8,272 – (8,272) – – –於2022年6月30日As at 30 June 202247,972737,12085,374656499268,234 (51,963) 1,663,6342,751,526985,7893,737,315*該等儲備賬包括於2023年6月30日的未經審核中期簡明綜合財務狀況表內為人民幣315,790,000元（ 2022年12月31日：人民幣684,720,000元）的綜合儲備。

* These reserve accounts comprise the consol idated reserves of RMB315,790,000 (31 December 2022: RMB684,720,000) in the unaudited interim condensed consolidated statement of financial position as at 30 June 2023.中期報告2023 Interim Report 51中期簡明綜合現金流量表INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFCASHFLOWS截至2023年6月30日止六個月 For the six months ended 30 June 2023截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000經營活動所得現金流量CASHFLOWSFROMOPERATING ACTIVITIES經營所得╱（所用）現金Cash generated from/(used in) operations 82,777 (974,677)已收利息Interest received 11112,212已付中國企業所得稅PRC corporate income tax paid (2,678) –已付中國土地增值稅PRC land appreciation tax paid (1,818) (10,992)經營活動所得╱（所用）現金流量淨額Net cash flows generated from/(used in) operating activities 78,392 (973,457)投資活動所得現金流量CASHFLOWSFROMINVESTING ACTIVITIES向合資企業之墊款Advance to a joint venture (613) –購買物業、廠房及設備項目Purchases of items of property, plant and equipment (457) (1,303)收購資產及負債Acquisition of assets and liabilities 1,403 –添置投資物業Additions of investment properties – (38,392)出售物業、廠房及設備項目的所得款項Proceeds from disposal of items of property, plant and equipment 47342受限制現金（增加）╱減少(Increase)/decrease in restricted cash (67,918) 556,684投資活動（所用）╱所得現金流量淨額Net cash flows (used in)/generated from investing activities (67,538) 517,331融資活動所得現金流量CASHFLOWSFROMFINANCING ACTIVITIES已付利息Interest paid (123,016) (160,230)新增銀行及其他借款New bank and other borrowings 152,000670,000償還銀行及其他借款Repayment of bank and other borrowings (30,975) (641,921)非控股股東注資Contribution from non-controlling shareholders – 59,470租賃付款本金部分Principal portion of lease payments (2,588) (3,325)融資活動所用現金流量淨額Net cash flows used in financing activities (4,579) (76,006)滙景控股有限公司Huijing Holdings Company Limited52中期簡明綜合現金流量表INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFCASHFLOWS截至2023年6月30日止六個月 For the six months ended 30 June 2023截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000現金及現金等價物增加╱（減少）淨額NETINCREASE/(DECREASE) INCASHAND CASHEQUIVALENTS 6,275 (532,132)期初現金及現金等價物Cash and cash equivalents at beginning of period 27,2691,484,290外匯匯率變動的影響淨額Effect of foreign exchange rate changes, net (9,407) (66,696)期末現金及現金等價物CASHANDCASHEQUIVALENTSATEND OFPERIOD 24,137885,462現金及現金等價物結餘分析ANALYSISOFBALANCESOFCASHAND CASHEQUIVALENTS現金及銀行結餘Cash and bank balances 143,0541,546,908減：受限制現金Less: Restricted cash (118,917) (661,446)現金及現金等價物Cash and cash equivalents 24,137885,462中期報告2023 Interim Report 53中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 20231. CORPORATEINFORMATIONThe Company is an exempted company with limited liability incorporated in the Cayman Islands and its shares are listed on the Main Board of Stock Exchange.During the period, the Company and its subsidiaries (collectively, the “Group”) were principally engaged in property development and investment in the People’s Republic of China (the “PRC”). In the opinion of the directors of the Company (the “Directors”), the ultimate and immediate holding company of the Company is Wui Ying Holdings Limited (“Wui Ying”, which is incorporated in the British Virgin Islands) and the controlling shareholders of the Company are Mr. Lun Ruixiang (“Mr. Lun Ruixiang”, through Wui Ying) and Ms. Chan Hau Wan (“Ms. Chan”, spouse of Mr. Lun Ruixiang and through Wui Shing Holdings Limited).2.1 BASISOFPRESENTATIONNotwithstanding that the Group incurred net loss of approximately RMB339,599,000 for the six months ended 30 June 2023 and as of that date, the Group’s current liabilities exceeded its current assets by approximately RMB876,801,000, the interest-bearing bank and other borrowings, senior notes payables and accrued interests on these payables with the carrying amounts of approximately RMB3,995,207,000, RMB867,669,000 and RMB154,897,000 respectively, out of RMB3,054,708,000 will be due for repayment within the next twelve months from the end of reporting period or repayable on demand, while its available cash and cash equivalent amounted to RMB24,137,000. In addition, the Group had defaulted certain interest-bearing bank and other borrowings with accrued interests as well as overdue interest on senior notes in aggregate of approximately RMB318,087,000 as at 30 June 2023 and remained outstanding as of the date of approval of these interim condensed consolidated financial statements. Apart of the aforesaid, subsequent to the end of reporting period and up to the date of these interim condensed consolidated financial statements, the Group did not r e p a y p r i n c i p a l a n d i n t e r e s t i n t o t a l o f a p p r o x i m a t e l y RMB2,075,018,000 for certain interest-bearing bank and other borrowings and senior notes. These events or conditions indicate that a material uncertainty exists that may cast significant doubt on the Group’s ability to continue as a going concern.1.公司資料本公司為一間於開曼群島註冊成立的獲豁免有限公司，而其股份於聯交所主板上市。

於期內，本公司及附屬公司（統稱「本集團」）主要於中華人民共和國（「中國」）從事物業開發及投資。

本公司董事（「董事」）認為，本公司的最終及直接控股公司為匯盈控股有限公司（「匯盈」，於英屬處女群島註冊成立），而本公司控股股東為倫瑞祥先生（「倫瑞祥先生」）（透過匯盈）及陳巧云女士（「陳女士」，倫瑞祥先生的配偶）（透過匯盛控股有限公司）。

2.1呈列基準儘管截至2023年6月30日止六個月及於該日本集團產生淨虧損約人民幣339,599,000元，惟本集團的流動負債超出其流動資產約人民幣876,801,000元，計息銀行及其他借款、應付優先票據以及有關應付款項的應計利息的賬面值分別約為人民幣3,995,207,000元、人民幣867,669,000元及人民幣154,897,000元，其中人民幣3,054,708,000元將於報告期末起計未來十二個月內到期償還或按要求償還，而其可動用現金及現金等價物為人民幣24,137,000元。

此外，於2023年6月30日，本集團已拖欠若干計息銀行及其他借款連同應計利息以及優先票據逾期利息合共約為人民幣318,087,000元，且截至該等中期簡明綜合財務報表獲批准當日本集團仍未償還。

除上述者外，於報告期結束後截至此等中期簡明綜合財務報表日期，本集團尚未償還若干計息銀行及其他借款及優先票據本金及利息合共約人民幣2,075,018,000元。

有關事件或情況顯示存在重大不確定因素，可能會導致本集團的持續經營能力構成重大疑問。

滙景控股有限公司Huijing Holdings Company Limited54中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 20232.1 BASISOFPRESENTATION (Continued)The Directors have carefully considered the Group’s expected cash flow projections not less than twelve months from the date of reporting period and have given due consideration to the matters that give rise to material doubt as to its ability to continue as a going concern. The following plans and measures are formulated to mitigate the liquidity pressure and to improve the financial position of the Group:(a) the Group has been focusing on the completion and delivery of its property projects as well as the implementation of measures to accelerate the sale of properties under development and completed properties;(b) the Group has been consolidating resources to optimise its operations and reducing expenses and capital expenditures, including to look for partners to jointly develop certain property development projects to generate additional cash inflows and/or reduce cash outflows. In addition, the Group has implemented cost control measures and eliminated unnecessary capital expenditures to preserve liquidity for on-going development of its existing property development projects; and(c) the Group is actively in discussion with its existing lenders to renew and/or refinance the Group’s certain borrowings. The Group has engaged in constructive dialogue with prospective financiers to explore possible refinancing options.The Directors have reviewed the cash flow projections of the Group prepared by the management covering a period of not less than twelve months from the end of the reporting period, they are of the opinion that, taking into account the above plans and measures, the Group will be able to adequately fund its operations and meet its financial obligations as and when they fall due in the foreseeable future. Accordingly, the Directors consider that the preparation of these interim condensed consolidated financial statements on a going concern basis is appropriate.2.1呈列基準（續）董事已審慎考慮本集團預期自報告期間起計不少於十二個月的現金流量預測，並已充分考慮可能會導致持續經營能力構成重大疑問的事項。

為緩解流動資金壓力以及改善本集團財務狀況，已制定以下計劃及措施：(a)本集團一直專注於完成並交付物業項目以及實施加快在建物業及已竣工物業銷售的措施；(b)本集團一直在整合資源，以優化營運並減少開支及資本支出，包括尋找合作夥伴共同開發若干物業發展項目，藉此產生額外現金流入及╱或減低現金流出。

此外，本集團已實施成本控制措施並消除不必要的資本支出，以保留流動資金供持續發展其現有物業發展項目使用；及(c)本集團正積極與現有貸款人討論重續本集團若干借款及╱或就此進行再融資。

本集團已與準財務機構進行具建設性對話，以探討可行的再融資選擇。

董事已審閱由管理層編製涵蓋本集團自報告期末起計不少於十二個月期間的現金流量預測，彼等認為，考慮到上述計劃及措施，本集團將能夠為其業務提供充足資金並履行其於可見未來到期的財務責任。

因此，董事認為，採用持續經營基礎編製此等中期簡明綜合財務報表屬適當。

中期報告2023 Interim Report 55中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 20232.1呈列基準（續）儘管出現上文所述，本集團能否實現上述計劃及措施仍存在重大不確定因素。

本集團是否能夠持續經營將取決於本集團能否透過以下方式產生充足融資及經營現金流量：(a)成功及時完成並交付其物業項目以及實施加快在建物業及已竣工物業銷售的措施；及(b)成功為若干借款續期及╱或就此進行再融資。

倘本集團未能實現上述計劃及措施，則可能無法持續經營，須作出調整，以將資產價值撇減至其可收回金額，就任何可能產生的進一步負債作出撥備，並將非流動資產及非流動負債分別重新分類為流動資產及流動負債。

該等潛在調整產生的影響尚未於中期簡明綜合財務報表內反映。

2.2編製基準截至2023年6月30日止六個月的中期簡明綜合財務報表已按照香港會計師公會（「香港會計師公會」）頒佈的香港會計準則第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附錄16的適用披露規定編製。

中期簡明綜合財務報表並無包括年度財務報表規定的所有資料及披露事項，並應與本集團截至2022年12月31日止年度的年度財務報表一併閱讀。

編製該等簡明綜合財務報表所用會計政策及計算方法與本集團截至2022年12月31日止年度的年度財務報表所用者一致。

2.1 BASISOFPRESENTATION (Continued)Notwithstanding the above, significant uncertainties exist as to whether the Group is able to achieve its plans and measures as described above. Whether the Group will be able to continue as a going concern would depend upon the Group’s ability to generate adequate financing and operating cash flows through the following:(a) the successful and timely completion and delivery of its property projects as well as the implementation of measures to accelerate the sale of properties under development and completed properties; and(b) the successful renewal and/or refinancing of its certain borrowings.Should the Group fail to achieve the above-mentioned plans and measures, it might not be able to continue as a going concern, adjustments would have to be made to write down the value of the assets to their recoverable amounts, to provide for any further liabilities which might arise and to reclassify non-current assets as current assets and non-current liabilities as current liabilities. The effects of these potential adjustments have not been reflected in the interim condensed consolidated financial statements.2.2 BASISOFPREPARATIONThe interim condensed consolidated financial statements for the six months ended 30 June 2023 have been prepared in accordance with Hong Kong Accounting Standard 34 “Interim Financial Reporting” issued by the Hong Kong Institute of Certified Public Accountants (the “HKICPA”) as well as the applicable disclosure requirements of Appendix 16 to the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited.The interim condensed consolidated financial statements does not include all the information and disclosures required in the annual financial statements, and should be read in conjunction with the Group’s annual financial statements for the year ended 31 December 2022. The accounting policies and methods of computation used in the preparation of those condensed consolidated financial statements are consistent with those used in the Group’s annual financial statements for the year ended 31 December 2022.滙景控股有限公司Huijing Holdings Company Limited56中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 20232.2編製基準（續）中期簡明綜合財務報表乃按歷史成本慣例編製，惟按公平值計量的投資物業及按公平值計入損益的金融資產除外。

除另有說明外，中期簡明綜合財務報表以人民幣（「人民幣」）呈列，而所有金額均約整至最接近之千位（人民幣千元）。

2.3應用香港財務報告準則（修訂本）本集團於本期間首次應用香港會計師公會頒佈的下列新訂及經修訂香港財務報告準則（「香港財務報告準則」），該等修訂本於本集團自2023年1月1日開始的年度期間強制生效，以供編製本集團中期簡明綜合財務報表：香港財務報告準則第17號保險合約香港財務報告準則第17號（修訂本）保險合約香港財務報告準則第17號（修訂本）初始應用香港財務報告準則第17號及香港財務報告準則第9號 —比較資料香港會計準則第1號及香港財務報告準則實務報告第2號（修訂本）會計政策披露香港會計準則第8號（修訂本）會計估計的定義香港會計準則第12號（修訂本）與單一交易產生的資產及負債有關的遞延稅項香港會計準則第12號（修訂本）國際稅項改革—第二支柱規則範本（International Tax Reform – Pillar Two Model Rules）該等新訂及經修訂香港財務報告準則對本集團目前及過往期間財務狀況及財務業績及╱或中期簡明綜合財務報表所載披露資料並無重大影響。

董事預期，應用尚未生效的新訂及經修訂香港財務報告準則於可見未來不會對本集團的中期簡明綜合財務報表造成重大影響。

2.2 BASISOFPREPARATION (Continued)The interim condensed consolidated financial statements have been prepared under the historical cost convention, except for investment properties and financial assets at fair value through profit or loss which have been measured at fair value. The interim condensed consolidated financial statements are presented in Renminbi (“RMB”) and all values are rounded to the nearest thousand (RMB’000) except when otherwise indicated.2.3 APPLICATIONOFAMENDMENTSTOHONG KONGFINANCIALREPORTINGSTANDARDSIn the current period, the Group has applied the following new and revised Hong Kong Financial Reporting Standards (“HKFRSs”) issued by the HKICPA, for the first time, which are mandatorily effective for the Group’s annual period beginning on 1 January 2023 for the preparation of the Group’s interim condensed consolidated financial statements:HKFRS 17 Insurance ContractsAmendments to HKFRS 17 Insurance ContractsAmendment to HKFRS 17 Initial Application of HKFRS 17 and HKFRS 9 — Comparative InformationAmendments to HKAS 1 andHKFRSPractice Statement 2Disclosure of Accounting PoliciesAmendments to HKAS 8 Definition of Accounting EstimatesAmendments to HKAS 12 Deferred Tax related to Assets and Liabilities arising from a Single TransactionAmendments to HKAS 12 International Tax Reform — Pillar Two Model RulesThese new and revised HKFRSs had no material impact of the Group’s financial position and financial performance for the current and prior periods and/or on the disclosures set out in the interim condensed consolidated financial statements.The Directors anticipate that the application of the new and amendments to HKFRSs that are not yet effective will have no material impact on the interim condensed consolidated financial statements of the Group in the foreseeable future.中期報告2023 Interim Report 57中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 20233.經營分部資料本集團主要從事單一經營分部，即物業開發及投資業務。

因此，並無呈列經營分部資料。

地區資料由於本集團自外部客戶所得之收益僅來自其中國內地的業務以及本集團逾90%的非流動資產位於中國內地，因此並無呈列地區資料經營分部。

因此，董事認為呈列地區資料並不會為中期簡明綜合財務資料的使用者提供額外有用資料。

有關主要客戶的資料在截至2023年6月30日的6個月內，與單個外部客戶的交易收入未佔集團總收入的10%或以上（截至2022年6月30日止六個月：人民幣9,200,000元來自與單個外部客戶在中國銷售物業）。

4.收益、其他收入及收益收益分析如下：3. OPERATINGSEGMENTINFORMATIONThe Group is principally engaged in one single operating segment, i.e., the property development and investment business. Accordingly, no operating segment information is presented.Geographical informationNo geographical information operating segment is presented as the Group’s revenue from the external customers is derived solely from its operations in Mainland China and more than 90% of the non-current assets of the Group are located in Mainland China. Accordingly, in the opinion of the Directors, the presentation of geographical information would provide no additional useful information to the users of the interim condensed consolidated financial information.Information about a major customerFor the six months ended 30 June 2023, no revenue from transaction with a single external customer contributed 10% or more of the Group’s tota l revenue (s ix months ended 30 June 2022: RMB9,200,000 was derived from sale of properties in the PRC with a single external customer).4. REVENUE, OTHERINCOMEANDGAINSAn analysis of revenue is as follows:截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000收益Revenue來自客戶合約的收益Revenue from contracts with customers於中國之物業銷售Sale of properties in the PRC 9,49548,625來自其他來源的收益Revenue from other sources租金收入總額Gross rental income 13,9624,27523,45752,900滙景控股有限公司Huijing Holdings Company Limited58中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 20234.收益、其他收入及收益（續）其他收入及收益的分析如下：5.財務成本財務成本分析如下：4. REVENUE, OTHERINCOMEANDGAINS (Continued)An analysis of other income and gains is as follows:截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000其他收入及收益Other income and gains銀行利息收入Bank interest income 11112,212合資企業股息收入Dividend income of a joint venture – 18,700向一家合資企業提供貸款的利息收入Interest income of a loan to a joint venture – 1,802匯兌差額淨額Foreign exchange difference, net – 10,121其他租金收入Other rental income 1,0534,194其他Others 2,9017,8874,06554,9165. FINANCECOSTSAn analysis of finance costs is as follows:截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000租賃負債利息Interest on lease liabilities 794878銀行及其他借款利息Interest on bank and other borrowings 203,028162,459優先票據利息Interest on senior notes 57,59666,997收益合約產生的利息開支Interest expense arising from revenue contracts 4,80223,827266,220254,161減：資本化利息Less: Interest capitalised (163,074) (93,931)103,146160,230中期報告2023 Interim Report 59中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 20236.除稅前虧損本集團的除稅前虧損乃經扣除╱（計入）以下各項後達致：#計入中期簡明綜合損益表的「行政開支」。

*計入中期簡明綜合損益表的「其他開支」。

**計入中期簡明綜合損益表的「其他收入及收益」。

6. LOSSBEFORETAXThe Group’s loss before tax is arrived at after charging/(crediting):截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000已售物業成本Cost of properties sold 15,61138,344因賺取租金投資物業產生的直接經營開支（包括維修及保養費）Direct operating expenses (including repairs and maintenance) arising on rental-earning investment properties 1,6091,410物業、廠房及設備折舊Depreciation of property, plant and equipment 3,1462,954使用權資產折舊Depreciation of right-of-use assets 2,7624,352無形資產攤銷# Amortisation of intangible assets# 547538出售物業、廠房及設備項目的收益**Gains on disposal of items of property, plant and equipment** (40) (257)按公平值計入損益的金融資產的公平值變動淨額*Changes in fair value of financial assets at fair value through profit or loss, net* 8,251110,604並無計入計量租賃負債的租賃付款Lease payments not included in the measurement of lease liabilities 184252以股權結算的購股權開支╱（抵免） Equity-settled share option expense/(credit) 1,836 (1,257)員工成本（包括董事酬金） Staff costs (including directors’ emoluments) 43,08172,823匯兌差額淨額Foreign exchange difference, net 2,661 (10,121)# Included in “Administrative expenses” in the interim condensed consolidated statement of profit or loss.* Included in “Other expenses” in the interim condensed consolidated statement of profit or loss.** Included in “Other income and gains” in the interim condensed consolidated statement of profit or loss.滙景控股有限公司Huijing Holdings Company Limited60中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 20237.所得稅本集團須就本集團成員公司居籍及營運所在稅務司法權區產生或所得的利潤按實體基準繳付所得稅。

根據開曼群島及英屬處女群島規則及法規，本集團於開曼群島及英屬處女群島註冊成立的實體無須繳納任何所得稅。

由於本集團於本期間並無在香港產生任何應課稅溢利，故期內本集團並無作出香港利得稅撥備（截至2022年6月30日止六個月：無）。

截至2023年及2022年6月30日止各六個月，本集團於中國內地營運的附屬公司須按25%稅率繳納中國企業所得稅（「企業所得稅」）。

中國土地增值稅（「土地增值稅」）按土地價值的增值以累進稅率30%至60%徵收，土地價值的增值為銷售物業所得款項減可扣減開支，包括土地成本、借款成本及其他物業開發開支。

本集團已根據中國有關稅務法律法規所載要求，估計及於稅項內計入土地增值稅撥備。

土地增值稅撥備須由地方稅務當局最終審議及批准。

7. INCOMETAXThe Group is subject to income tax on an entity basis on profits arising in or derived from the tax jurisdictions in which members of the Group are domiciled and operate. Pursuant to the rules and regulations of the Cayman Islands and the British Virgin Islands, the entities within the Group incorporated in the Cayman Islands and the British Virgin Islands are not subject to any income tax.No provision for Hong Kong profits tax has been made for the period as the Group did not generate any assessable profits arising in Hong Kong during the period (six months ended 30 June 2022: Nil). Subsidiaries of the Group operating in Mainland China are subject to the PRCCorporate Income Tax (“CIT”) at a rate of 25% for each of the six months ended 30 June 2023 and 2022.PRCLand Appreciation Tax (“LAT”) is levied at progressive rates ranging from 30% to 60% on the appreciation of land value, being the proceeds from the sale of properties less deductible expenditures including land costs, borrowing costs and other property development expenditures. The Group has estimated and included in taxation a provision for LAT according to the requirements set forth in the relevant PRC tax laws and regulations. The LAT provision is subject to the final review and approval by the local tax bureau.截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000即期：Current:中國企業所得稅PRCCIT 1,04221,229中國土地增值稅PRCLAT 90847,7301,95068,959遞延：Deferred: (9,194) (39,467)期內稅項（抵免）╱支出總額Total tax (credit)/charge for the period (7,244) 29,492中期報告2023 Interim Report 61中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 20238.中期股息截至2023年6月30日止六個月，董事會不建議派付中期股息（截至2022年6月30日止六個月：無）。

9.母公司擁有人應佔每股虧損每股基本及攤薄虧損計算基準如下：由於本公司購股權行使價高於股份平均市價，故截至2023年及2022年6月30日止六個月每股攤薄虧損與每股基本虧損相同。

10.物業、廠房及設備截至2023年6月30日止六個月，本集團以代價人民幣457,000元收購物業、廠房及設備（截至2022年6月30日止六個月：人民幣1,303,000元）；並出售物業、廠房及設備人民幣47,000元（截至2022年6月30日止六個月：人民幣85,000元）。

透過收購資產及負債添置的物業、廠房及設備金額為人民幣4,991,000元（截至2022年6月30日止六個月：無）。

8. INTERIMDIVIDENDThe Board does not recommend the payment of an interim dividend for six months ended 30 June 2023 (six months ended 30 June 2022: Nil).9. LOSSPERSHAREATTRIBUTABLETOOWNERS OFTHEPARENTThe calculations of the basic and diluted loss per share are based on:截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000虧損Loss用於計算每股基本及攤薄虧損之母公司擁有人應佔虧損Loss attributable to owners of the parent, used in the basic and diluted loss per share calculation 314,472420,331股份數目Number of shares ’000 ’000用於計算每股基本及攤薄虧損之期內已發行普通股的加權平均數Weighted average number of ordinary shares in issue during the period used in the basic and diluted loss per share calculation 5,254,0005,254,000Because the exercise price of the Company’s share options was higher than the average market price for shares, the diluted loss per share is same as basic loss per share for the six months ended 30 June 2023 and 2022.10. PROPERTY, PLANTANDEQUIPMENTDuring the six months ended 30 June 2023, the Group acquired property, plant and equipment at a cost of RMB457,000 (six months ended 30 June 2022: RMB1,303,000); and disposed property, plant and equipment of RMB47,000 (six months ended 30 June 2022: RMB85,000). Additions to property, plant and equipment through acquisition of assets and liabilities amounted to RMB4,991,000 (six months ended 30 June 2022: Nil).滙景控股有限公司Huijing Holdings Company Limited62中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202311.投資物業本集團的投資物業均位於中國內地，並於2023年6月30日根據獨立專業的合資格估值師香港錦城測量行有限公司（「香港錦城測量行」）（2022年6月30日：仲量聯行企業評估及諮詢有限公司（「仲量聯行」））進行的估值重估價值。

11. INVESTMENTPROPERTIES已竣工投資物業在建中投資物業總計CompletedinvestmentpropertiesInvestmentpropertiesunderconstruction Total人民幣千元人民幣千元人民幣千元RMB’000 RMB’000 RMB’000（未經審核） (Unaudited)於2022年1月1日的賬面值Carrying amount at 1 January 2022457,3001,329,6001,786,900添置Additions – 38,39238,392公平值調整Fair value adjustments (19,500) (11,492) (30,992)於2022年6月30日的賬面值Carrying amount at 30 June 2022437,8001,356,5001,794,300（未經審核） (Unaudited)於2023年1月1日的賬面值Carrying amount at 1 January 2023369,4001,226,6001,596,000添置Additions – 10,78310,783公平值調整Fair value adjustments 200 (37,883) (37,683)於2023年6月30日的賬面值Carrying amount at 30 June 2023369,6001,199,5001,569,100The Group’s investment properties are situated in Mainland China and were revalued on 30 June 2023 based on valuations performed by Hong Kong Jincheng Surveyors Limited (“HJS”) (30 June 2022: Jones Lang LaSalle Corporate Appraisal and Advisory Limited (“JLL”)), an independent professionally qualified valuers.中期報告2023 Interim Report 63中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202312.貿易應收賬款於報告期末貿易應收賬款扣除虧損撥備後按收益確認日期或發票日期的賬齡分析如下：13.貿易應付賬款於報告期末貿易應付賬款按發票日期的賬齡分析如下：貿易應付賬款為無抵押且免息，一般根據本集團發展中物業的建築工程進度結算。

12. TRADERECEIVABLESAn ageing analysis of the trade receivables as at the end of the reporting period, based on the revenue recognition date or invoice date and net of loss allowance, is as follows:2023年6月30日2022年12月31日30 June 202331 December 2022（未經審核） （經審核）(Unaudited) (Audited)人民幣千元人民幣千元RMB’000 RMB’000一年內Within 1 year 4,98420,930一至兩年1 to 2 years 15,018 –20,00220,93013. TRADEPAYABLESAn ageing analysis of the trade payables as at the end of the reporting period, based on the invoice date, is as follows:2023年6月30日2022年12月31日30 June 202331 December 2022（未經審核） （經審核）(Unaudited) (Audited)人民幣千元人民幣千元RMB’000 RMB’000一年內Within 1 year 680,808569,631一至兩年1 to 2 years 829,063648,690兩年以上Over 2 years 219,678123,7681,729,5491,342,089The trade payables are unsecured and interest-free and are normally settled based on the progress of the construction of the Group’s properties under development.滙景控股有限公司Huijing Holdings Company Limited64中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202314.計息銀行及其他借款(a)本集團之若干銀行及其他借款以下列方式作抵押或擔保：(i)抵押本集團於報告期末總賬面值人民幣827,492,000元（ 2022年12月31日：人民幣836,492,000元）的持作待售開發土地；(ii)抵押本集團總賬面值人民幣1,013,906,000元（2022年12月31日：人民幣1,013,906,000元）的在建物業；14. INTEREST-BEARINGBANKANDOTHER BORROWINGS2023年6月30日2022年12月31日30 June 202331 December 2022（未經審核） （經審核）(Unaudited) (Audited)人民幣千元人民幣千元RMB’000 RMB’000分析如下：Analysed into: 償還銀行貸款Bank loans repayable一年內或按要求Within one year or on demand 1,169,7911,339,270第二年In the second year 113,760139,715第三至五年（包括首尾兩年） In the third to fifth years, inclusive 616,179515,930五年以上Beyond five years 883,126967,5472,782,8562,962,462償還其他借款Other borrowings repayable一年內或按要求Within one year or on demand 862,351299,800第二年In the second year 350,000600,0001,212,351899,800計息銀行及其他借款總額Total interest-bearing bank and other borrowings 3,995,2073,862,262分類為流動負債的部分Portion classified as current liabilities 2,032,1421,639,070非流動部分Non-current portion 1,963,0652,223,192(a) Certain of the Group’s bank and other borrowings are secured or guaranteed by:(i) pledges over the Group’s land held for development for sale with an aggregate carrying amount at the end of the reporting period of RMB827,492,000 (31 December 2022: RMB836,492,000);(ii) pledges over the Group’s properties under development w i t h a n a g g r e g a t e c a r r y i n g a m o u n t o f RMB 1,013,906,000 ( 31 D e c e m b e r 2022 : RMB1,013,906,000);中期報告2023 Interim Report 65中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202314. INTEREST-BEARINGBANKANDOTHER BORROWINGS (Continued)(a) (Continued)(iii) pledges over the Group’s completed properties held for s a l e w i t h a n a g g r e g a t e c a r r y i n g a m o u n t o f RMB177,411,000 (31 December 2022: RMB214,547,000);(iv) pledges over the Group’s investment properties with an aggregate carrying amount of RMB1,199,579,000 (31 December 2022: RMB1,199,579,000);(v) pledges over the Group’s right of rental income with an aggregate carrying amount of RMB6,471,000 (31 December 2022: RMB6,471,000); and(vi) pledges over the Group’s equity interests in certain subsidiaries as at the end of reporting period.(b) The Group’s bank and other borrowings with carrying amounts of RMB3,735,156,000 (31 December 2022: RMB3,614,134,000), RMB260,051,000 (31 December 2022: RMB248,128,000) were denominated in RMB and United States dollars, respectively.(c) Subsequent to the end of the reporting period, on 2 November 2023, an enforcement case related to a trust loan (the “Case”) was submitted to the Middle Civil Court of Dongguan, Guangdong （廣東省東莞市中級人民法院） (the “Court”) against certain subsidiaries of the Company relating to a past-due pledged loan lent by a trust company (the “Trust Company”) with a principal amount of RMB150.00 million, requiring the relevant subsidiaries of the Company to repay the Trust Company the outstanding principal and interests of the trust loan amounting to approximately RMB154.50 million.On 23 February 2024, the Case was decided and enforced by the Court that certain subsidiaries of the Company should repay the loan with a principal and interests of the trust loan amounting to approximately RMB154.50 million.14.計息銀行及其他借款（續）(a) （續）(iii)抵押本集團總賬面值人民幣177,411,000元（2022年12月31日：人民幣214,547,000元）的持作出售已竣工物業；(iv)抵押本集團總賬面值人民幣1,199,579,000元（2022年12月31日：人民幣1,199,579,000元）的投資物業；(v)抵押本集團總賬面值人民幣6,471,000元（ 2022年12月31日：人民幣6,471,000元）的租金收入權利；及(vi)於報告期末抵押本集團於若干附屬公司的股本權益。

(b)本集團賬面值為人民幣3,735,156,000元（ 2022年12月31日：人民幣3,614,134,000元）、人民幣260,051,000元（2022年12月31日：人民幣248,128,000元）的銀行及其他借款分別以人民幣及美元計值。

(c)報告期結束後，於2023年11月2日，對本公司若干附屬公司提起之一宗信託貸款的強制執行案件（「案件」）已呈交至廣東省東莞市中級人民法院（「法院」），涉及一家信託公司（「信託公司」）借出人民幣150.00百萬元本金之逾期抵押貸款，要求本公司相關附屬公司向信託公司償還未償還的信託貸款本金及利息約人民幣154.50百萬元。

於2024年2月23日，法院判決並強制執行案件，本公司若干附屬公司須償還信託貸款本金及利息約人民幣154.50百萬元。

滙景控股有限公司Huijing Holdings Company Limited66中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202314.計息銀行及其他借款（續）(d)報告期結束後，於2023年12月8日，某資產管理公司（「資產管理公司」）因本集團相關附屬公司違反償還貸款規定而提出有關貸款糾紛的民事訴訟。

資產管理公司要求(i)相關附屬公司償還未償還貸款本金連同應計利息約人民幣394.00百萬元；及(ii)資產管理公司應優先獲得自拍賣或出售相關附屬公司就貸款質押的若干資產或股權所得款項賠償。

截至綜合財務報表獲批准當日，該民事訴訟案件仍在進行。

15.優先票據14. INTEREST-BEARINGBANKANDOTHER BORROWINGS (Continued)(d) Subsequent to the end of the reporting period, on 8 December 2023, a civil legal proceeding concerning a loan dispute has been filed by an asset management company (the “Asset Management Company”) due to the breach of loan repayment by the relevant subsidiaries of the Company. The Asset Management Company requested (i) the relevant subsidiaries to repay the outstanding principal of the loan together with accrued interests amounting to approximately RMB394.00 million; and (ii) the Asset Management Company shall have the priority in compensation over the proceeds from the auction or sale of certain assets or equity interests pledged by the relevant subsidiaries for the loan. The civil legal case proceeding is still in progress as of the date of approval of the consolidated financial statements.15. SENIORNOTES實際利率2023年6月30日2022年12月31日Effectiveinterest rate30 June202331 December2022（未經審核） （經審核）(Unaudited) (Audited)（每年%）人民幣千元人民幣千元(% per annum) RMB’000 RMB’0002023年優先票據2023 Senior Notes本金Principal 12.5776,179731,729利息Interests 91,49040,944867,669772,673中期報告2023 Interim Report 67中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202315.優先票據（續）附註：(a)於2021年7月22日，本公司發行總本金金額為138,000,000美元、按年利率12.5%計息並於2022年7月21日到期的優先票據（「2022年優先票據」)。

於2022年7月21日，本公司通過發行總本金金額為107,600,000美元（相當於人民幣716,554,000元）、按年利率12.5%計息並於2023年7月20日到期的優先票據（「2023年優先票據」）完成交換要約，以交換本金金額相同的2022年優先票據。

完成後，本金金額107,600,000美元的2022年優先票據被取消，其餘本金金額為30,400,000美元的有關票據於2022年7月19日被悉數結算。

於2023年6月30日，本集團逾期支付2023年優先票據半年利息5,940,000美元（相當於人民幣42,911,000元）。

此外，於2023年6月30日後，本集團未償還於2023年7月20日到期的2023年優先票據本金及利息合共121,050,000美元（相當於人民幣874,420,000元），因此2023年優先票據違約或交叉違約並按要求償還。

15. SENIORNOTES (Continued)2023年6月30日2022年12月31日30 June 202331 December 2022（未經審核） （經審核）(Unaudited) (Audited)人民幣千元人民幣千元RMB’000 RMB’000分析為：Analysed into: 於一年內償還本金Principal repayable within one year 776,179731,729Notes:(a) On 22 July 2021, the Company issued senior notes (“2022 Senior Notes”) with an aggregate principal amount of US$138,000,000 bearing interest at 12.5% per annum and due on 21 July 2022.On 21 July 2022, the Company completed an exchange offer by issuing senior notes (“2023 Senior Notes”) with an aggregate principal amount of US$107,600,000 (equivalent to RMB716,554,000) bearing interest at 12.5% per annum and due on 20 July 2023 to exchange the 2022 Senior Notes with same principal amount. Upon completion, the 2022 Senior Notes with principal amount of US$107,600,000 were cancelled and the remaining principal amount of US$30,400,000 were settled in full on 19 July 2022.As at 30 June 2023, the Group had overdue a payment of half-yearly interest on 2023 Senior Notes of US$5,940,000 (equivalent to RMB42,911,000). In addition, subsequent to 30 June 2023, the Group did not repay principal and interest in total of US$121,050,000 (equivalent to RMB874,420,000) for 2023 Senior Notes due on 20 July 2023, as a result, the 2023 Senior Notes became default or cross default and were payable on demand.滙景控股有限公司Huijing Holdings Company Limited68中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202315.優先票據（續）附註：（續）(b)本公司可根據其選擇，於到期日之前隨時按照本公司與優先票據受託人之間的書面協議規定，以預先確定的贖回價格（本金金額加上適用保費）加上截至贖回日已計提及未支付的利息，贖回全部或部分優先票據。

(c)本公司的優先票據以美元計價，並以本公司若干附屬公司的股權作質押擔保。

16.股本股份15. SENIORNOTES (Continued)Notes: (Continued)(b) The Company, at its option, can redeem all or a portion of the senior notes at any time prior to the maturity date at a pre-determined redemption price (principal amount plus applicable premium) plus accrued and unpaid interest up to the redemption date, as set forth in the written agreements between the Company and the trustees of the senior notes.(c) The senior notes of the Company are denominated in United States dollars and are secured by pledges over the equity interests of certain subsidiaries of the Company.16. SHARECAPITALShares2023年6月30日2022年12月31日30 June 202331 December 2022（未經審核） （經審核）(Unaudited) (Audited)人民幣千元人民幣千元RMB’000 RMB’000法定：Authorised: 10,000,000,000股每股面值0.01港元之普通股10,000,000,000 ordinary shares of HK$0.01 each 90,14190,141已發行及繳足：Issued and fully paid:5,254,000,000股每股面值0.01港元之普通股5,254,000,000 ordinary shares of HK$0.01 each 47,97247,972中期報告2023 Interim Report 69中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202317.購股權計劃本公司於2019年採納一項購股權計劃（「首次公開發售前購股權計劃」），以為本集團營運取得成功作出貢獻的合資格參與者提供激勵及獎勵。

首次公開發售前購股權計劃之合資格參與者包括本公司董事及本集團其他僱員。

首次公開發售前購股權計劃於2019年4月6日生效，並於2020年1月16日屆滿。

待承授人支付名義代價合共人民幣1.0元後，授出購股權的要約可從要約日期起10天內獲接納。

已授出購股權的行使期由相應的第一個歸屬日期（「第一個歸屬日期」）開始至其第五個週年日止。

根據首次公開發售前購股權計劃授出的每份購股權之行使價須為於全球發售向投資者提呈及發行本公司股份的最終發售價（即於2020年1月16日為1.93港元）的50%至70%。

17. SHAREOPTIONSCHEMESThe Company adopted a share option scheme in 2019 (the “Pre-IPO Share Option Scheme”) for the purpose of providing incentives and rewards to eligible participants who contribute to the success of the Group’s operation. Eligible participates of the Pre-IPOShare Option Scheme include the Company’s directors and other employees of the Group.The Pre-IPOShare Option Scheme became effective on 6 April 2019 and expired on 16 January 2020.The offer of a grant of share options may be accepted within 10 days from the date of offer, upon payment of a nominal consideration of RMB1.0 in total by the grantee. The exercise period of the granted options commences from the respective first vesting date (the “First Vesting Date”) up to the fifth anniversary date of it. The exercise price of each option granted under the Pre-IPOShare Option Scheme shall be 50% to 70% of the final offer price at which the shares of the Company are being offered and issued to investors in global offering (i.e. HK$1.93 on 16 January 2020).滙景控股有限公司Huijing Holdings Company Limited70中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202317.購股權計劃（續）購股權並無賦予持有人收取股息或於股東會議上投票的權利。

期內根據首次公開發售前購股權計劃尚未行使之購股權如下：截至2023年及2022年6月30日止六個月，概無購股權獲行使。

本集團於本期間確認購股權開支人民幣1,836,000元（截至2022年6月30日止六個月：購股權抵免人民幣1,257,000元）。

17. SHAREOPTIONSCHEMES (Continued)Share options do not confer rights on the holders to dividends or to vote at shareholders’ meetings.The following share options were outstanding under the Pre-IPO Share Option Scheme during the period:2023年2022年20232022加權平均行使價購股權數目加權平均行使價購股權數目Weightedaverageexercise priceNumberof shareoptionsWeightedaverageexercise priceNumberof shareoptions港元千股港元千股HK$ ’000 HK$ ’000於1月1日At 1 January 1.048851,4001.109265,500期內沒收Forfeited during the period – – 1.3113 (5,100)期內沒收 於6月30日At 30 June 1.048851,4001.092260,400No share options were exercised during the six months ended 30 June 2023 and 2022.The Group recognised a share option expense of RMB1,836,000 (six months ended 30 June 2022: share option credit of RMB1,257,000) during the current period.中期報告2023 Interim Report 71中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202318.收購資產及負債於2023年1月4日，本集團向獨立第三方收購東莞尚益時鐘有限公司（「尚益時鐘」）100%股權。

於收購時，尚益時鐘除持有一塊土地用於物業開發外，並無積極從事任何業務，因此，董事認為，收購尚益時鐘並不構成業務合併而是收購資產及負債。

就會計而言，收購成本人民幣423,800,000元已分配至下列尚益時鐘於收購日期的可識別資產及負債：收購尚益時鐘現金流量分析如下：18. ACQUISITIONOFASSETSANDLIABILITIESOn 4 January 2023, the Group acquired 100% equity interest in Dongguan Shangyi Clock Company Limited (“Shangyi Clock”) from an independent third party. At the time of acquisition, Shanyi Clock had not actively engaged in any business except for holding a piece of land for property development and accordingly, in the opinion of the directors, the acquisition of Shangyi Clock does not constitute a business combination but an acquisition of assets and liabilities. For accounting purpose, the cost of acquisition of RMB423,800,000 has been allocated to the following identifiable assets and liabilities of Shangyi Clock as at the date of acquisition as follows:（未經審核）(Unaudited)人民幣千元RMB’000所購資產淨值：Net assets acquired:物業、廠房及設備Property, plant and equipment 4,991持作開發以供出售的土地Land held for development for sale 424,721現金及現金等價物Cash and cash equivalents 1,403其他應付款項、按金及應計費用Other payables, deposits and accruals (7,315)現金支付Satisfied by cash 423,800Analysis of cash flows in respect of the acquisition of Shangyi Clock is as follows:（未經審核）(Unaudited)人民幣千元RMB’000現金代價Cash consideration 423,800過往年度預付款項Prepayment made in prior years (423,800)所購現金及銀行結餘Cash and bank balances acquired 1,403淨現金流入總額Total net cash inflow 1,403滙景控股有限公司Huijing Holdings Company Limited72中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202319.財務擔保於報告期末，本集團有以下財務擔保：本集團就若干銀行向本集團持作出售的已竣工物業之客戶授出的按揭融資提供擔保。

根據擔保安排條款，倘客戶拖欠償還按揭，則本集團負責償還違約客戶欠付銀行的未償還按揭本金及任何應計利息及罰款。

根據上述安排，相關物業已質押予銀行作為按揭貸款的抵押品，一旦該等客戶拖欠償還按揭時，銀行即有權接管法定所有權，並將透過公開拍賣變現所質押物業。

本集團的擔保期自授出相關按揭貸款起直至向買方發出及登記物業所有權證止，通常可為客戶擁有相關物業後一至兩年內。

本集團於期內並無因就持作出售的本集團已竣工物業的客戶所獲授按揭融資提供擔保而產生任何重大虧損。

董事認為倘拖欠還款，有關物業的可變現淨值將足夠償還尚未償還按揭貸款本金連同任何應計利息及罰款，因此，並未就該等擔保作出金融負債。

19. FINANCIALGUARANTEESThe Group had the following financial guarantees as at the end of the reporting period:2023年6月30日2022年12月31日30 June 202331 December 2022（未經審核） （經審核）(Unaudited) (Audited)人民幣千元人民幣千元RMB’000 RMB’000就向本集團物業之客戶提供的抵押融資向銀行擔保Guarantees given to banks in connection with mortgage facilities provided to customers of the Group’s properties 2,676,7062,956,845The Group provided guarantees in respect of mortgage facilities granted by certain banks to the customers of the Group’s completed properties held for sale. Pursuant to the terms of the guarantee arrangements, in case of default on mortgage payments by the customers, the Group is responsible for repaying the outstanding mortgage principals together with any accrued interest and penalties owed by the defaulted customers to those banks.Under the above arrangement, the related properties were pledged to the banks as collateral for the mortgage loans. Upon default on mortgage repayments by these customers, the banks are entitled to take over the legal titles and will realise the pledged properties through open auction. The Group’s guarantee period starts from the start of grant of the relevant mortgage loans and ends upon the issuance and registration of property ownership certificates to the purchasers, which will generally be available within one to two years after the customers take possession of the relevant properties.The Group did not incur any material losses during the period in respect of the guarantees provided for mortgage facilities granted to customers of the Group’s completed properties held for sale. In the opinion of the Directors, in case of default on payments, the net realisable value of the related properties would be sufficient to repay the outstanding mortgage loans principals together with any accrued interest and penalties and accordingly, no financial liability has been made in connection with these guarantees.中期報告2023 Interim Report 73中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202320.承擔本集團於報告期末擁有以下資本承擔：21.關聯方交易(a)除財務報表另有所述交易外，本集團於本期間內有以下重大關聯方交易：該等交易乃根據本集團主要供應商所提供之類似條款及條件進行。

20. COMMITMENTSThe Group had the following capital commitments at the end of the reporting period:2023年6月30日2022年12月31日30 June 202331 December 2022（未經審核） （經審核）(Unaudited) (Audited)人民幣千元人民幣千元RMB’000 RMB’000已訂約但未撥備：Contracted, but not provided for: 開發中物業Properties under development 2,035,9392,379,630在建投資物業Investment properties under construction 297,070313,829透過收購資產及負債購買土地Purchase of land through acquisition of assets and liabilities 283,975480,5602,616,9843,174,01921. RELATEDPARTYTRANSACTIONS(a) In addition to the transactions detailed elsewhere in the financial statements, the Group had the following material transactions with related parties during the period:截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000倫瑞祥先生控制的公司：Companies controlled by Mr Lun Ruixiang: 建築成本Construction costs 28,2423,315辦公室租賃開支Office rental expenses 414155管理費開支Management fee expense 16,2939,542經營開支Operating expenses 21,400 –管理費收入Management fee income 213200合資企業：Joint venture:利息收入Interest income – 1,802These transactions were carried out in accordance with terms and conditions similar to those offered by the major suppliers of the Group.滙景控股有限公司Huijing Holdings Company Limited74中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202321.關聯方交易（續）(b)本集團主要管理人員的補償22.按類別劃分的金融工具於2023年6月30日及2022年12月31日，除按公平值計入損益的金融資產乃按公平值計量外，本集團的所有金融資產及負債均為按攤銷成本列賬的金融資產及金融負債。

23.金融工具的公平值及公平值層級於2023年6月30日及2022年12月31日，本集團金融工具的賬面值與其公平值合理相若。

管理層評估，基於來自一家合資企業的應收款項、貿易應收賬款、計入預付款項、其他應收款項及其他資產的金融資產、現金及銀行結餘、貿易應付賬款、計入其他應付款項、已收按金及應計費用的金融負債以及計息銀行及其他借款及優先票據流動部分的到期期限較短，該等工具的公平值與其賬面值相若。

21. RELATEDPARTYTRANSACTIONS (Continued)(b) Compensation of key management personnel of the Group截至6月30日止六個月Six months ended 30 June2023年2022年20232022（未經審核） （未經審核）(Unaudited) (Unaudited)人民幣千元人民幣千元RMB’000 RMB’000薪金、津貼及實物福利Salaries, allowances and benefits in kind 4,3355,354酌情花紅Discretionary bonuses – 51以股權結算的購股權開支Equity-settled share option expense 9752,136退休金計劃供款Pension scheme contributions 160243支付予主要管理人員的補償總額Total compensation paid to key management personnel 5,4707,78422. FINANCIALINSTRUMENTSBYCATEGORYAs at 30 June 2023 and 31 December 2022, other than the financial assets at fair value through profit or loss are measured at fair value, all financial assets and liabilities of the Group were financial assets and financial liabilities at amortised cost, respectively.23. FAIRVALUEANDFAIRVALUEHIERARCHYOF FINANCIALINSTRUMENTSThe carrying amounts of the Group’s financial instruments as at 30 June 2023 and 31 December 2022 reasonably approximate to their fair values.Management has assessed that the fair values of receivable from a joint venture, trade receivables, financial assets included in prepayments, other receivables and other assets, cash and bank balances, trade payables, financial liabilities included in other payables, deposits received and accruals and the current portion of interest-bearing bank and other borrowings and senior notes approximate to their carrying amounts largely due to the short term maturities of these instruments.中期報告2023 Interim Report 75中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202323.金融工具的公平值及公平值層級（續）本集團根據按公平值計入損益的金融資產的市場報價將其以公平值列示（分類至公平值等級之第一級）。

計息銀行及其他借貸之非流動部分的公平值已透過按相似條款、信貸風險及剩餘到期時間之工具當前可得之貼現率貼現預期未來現金流量計算。

優先票據的公平值參考報告日期的金融機構報價計算。

於2023年6月30日及2022年12月31日，本集團自身有關計息銀行及其他借貸之違約風險所導致之公平值變動被評估為不重大，且計息銀行及其他借貸的非流動部分之公平值與其賬面值相若。

本集團金融工具公平值計量政策與程序由財務經理帶領的公司財務部負責釐定。

公司財務部直接向首席財務官匯報。

於各報告日期，公司財務部對金融工具的價值變動進行分析，並決定估值採用的主要輸入數據。

估值結果由首席財務官審批核准。

金融資產及負債的公平值以自願交易方（強迫或清盤出售除外）當前交易中該工具的可交易金額入賬。

23. FAIRVALUEANDFAIRVALUEHIERARCHYOF FINANCIALINSTRUMENTS (Continued)The Group’s financial assets at fair value through profit or loss are stated at fair value based on their quoted market prices (as categorised within Level 1 of the fair value hierarchy).The fair values of the non-current portion of interest-bearing bank and other borrowings have been calculated by discounting the expected future cash flows using rates currently available for instruments with similar terms, credit risk and remaining maturities. The fair value of the senior notes is calculated with reference to price quotations from financial institutions at the reporting date. The changes in fair value as a result of the Group’s own non-performance risk for interest-bearing bank and other borrowings as at 30 June 2023 and 31 December 2022 were assessed to be insignificant and the fair values of the non-current portion of interest-bearing bank and other borrowings approximate to their carrying amounts.The Group’s corporate finance team headed by the finance manager is responsible for determining the policies and procedures for the fair value measurement of financial instruments. The corporate finance team reports directly to the chief financial officer. At each reporting date, the corporate finance team analyses the movements in the values of financial instruments and determines the major inputs applied in the valuation. The valuation is reviewed and approved by the chief financial officer.The fair values of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale.滙景控股有限公司Huijing Holdings Company Limited76中期簡明綜合財務資料附註NOTESTOINTERIMCONDENSEDCONSOLIDATEDFINANCIALINFORMATION截至2023年6月30日止六個月 For the six months ended 30 June 202324.報告期後事項(a)於2023年11月29日，本公司訂立協議，向本公司非全資附屬公司協誠控股有限公司董事兼主要股東陳錦軒先生收購協誠控股有限公司的餘下股權。

交易完成後，協誠控股有限公司將成為本公司的間接全資附屬公司。

詳情載於本公司日期為2023年11月29日及2023年12月11日的公告。

(b)於2023年11月23日，本公司與東莞交投置業有限公司（「東莞交投」）訂立戰略合作意向協議。

根據意向協議，本公司與東莞交投將探討及研究合作的可行性，包括但不限於(i)個別項目股權及出資相關合作；及(ii)與本公司股權有關的合作，惟須經訂約方訂立最終協議後方可作實。

詳情載於本公司日期為2023年12月8日的公告。

25.批准中期財務資料中期簡明綜合財務資料於2024年2月26日獲董事會批准及授權刊發。

24. EVENTSAFTERTHEREPORTINGPERIOD(a) On 29 November 2023, the Company entered into an agreement to acquire remaining equity interest of Sincere Partner Holdings Company Limited, a non-wholly owned subsidiary of the Company from Mr Chen Jinxuan, a director and substantial shareholder of Sincere Partner Holdings Company Limited. Upon completion, Sincere Partner Holdings Company Limited will become an indirect wholly-owned subsidiary of the Company. Details are set out in the Company’s announcements dated 29 November 2023 and 11 December 2023.(b) On 23 November 2023, the Company entered into a letter of i n t e n t o f s t r a t e g i c c o o p e r a t i o n w i t h D o n g g u a n Communications Investment Property Co., Ltd. (“Dongguan Communications Investment”). Pursuant to the letter of intent, the Company and Dongguan Communications Investment will explore and study on the feasibility of cooperation, including, but not limited to, (i) cooperation related to equity interest and capital contribution in relation to individual projects; and (ii) cooperation related to equity interest of the Company, subject to the entering into of definit ive agreement(s) by the parties. Details are set out in the Company’s announcement dated 8 December 2023.25. APPROVALOFTHEINTERIMFINANCIAL INFORMATIONThis interim condensed consolidated financial information was approved and authorised for issue by the board of directors on 26 February 2024. 封面 目錄 公司資料 管理層討論及分析 其他資料 獨立審閱報告 中期簡明綜合損益表 中期簡明綜合全面收益表 中期簡明綜合財務狀況表 中期簡明綜合權益變動表 中期簡明綜合現金流量表 中期簡明綜合財務資料附註 封底