Hailan Holdings Limited
海藍控股有限公司
(incorporated in the Cayman Islands with limited liability) (於開曼群島註冊成立的有限公司)
Stock Code 股份代號 : 2278
2019
INTERIM REPORT 中期報告
Contents 目錄
Corporate Information | 公司資料 | 2 |
Chairman's Statement | 主席報告書 | 5 |
Management Discussion and Analysis | 管理層討論與分析 | 7 |
Disclosure of Interest | 權益披露 | 24 |
Corporate Governance Practices and | 企業管治常規及其他資料 | 28 |
Other Information | ||
Interim Condensed Consolidated Statement of | 中期簡明綜合損益及其他全面收益表 | 31 |
Profit or Loss and Other Comprehensive Income | ||
Interim Condensed Consolidated Statement of | 中期簡明綜合財務狀況表 | 33 |
Financial Position | ||
Interim Condensed Consolidated Statement of | 中期簡明綜合權益變動表 | 35 |
Changes in Equity | ||
Interim Condensed Consolidated Statement of | 中期簡明綜合現金流量表 | 36 |
Cash Flows | ||
Notes to the Interim Condensed Consolidated | 中期簡明綜合財務資料附註 | 37 |
Financial Information |
Corporate Information
公司資料
DIRECTORS
Executive Directors
Ms. Zhou Li (Chief Executive Officer and Chairman) Mr. Chen Xiang
Ms. Fan Wenyi
Ms. Chan Si Yu
Mr. Chen Zhonghua (appointed on 26 September 2019)
董事
執行董事
周莉女士(行政總裁兼主席) 陳祥先生
范文燚女士 陳詩諭女士
陳仲華先生(於 2019 年 9 月 26 日獲委任)
Non-executive Director | 非執行董事 |
Ms. Yao Yu | 姚宇女士 |
Independent Non-executive Directors | 獨立非執行董事 |
Mr. E Junyu | 鄂俊宇先生 |
Mr. Li Yong | 李勇先生 |
Dr. Zhao Guoqing | 趙國慶博士 |
COMPANY SECRETARY | 公司秘書 |
Mr. Yang Dong John | 楊東先生 |
AUTHORIZED REPRESENTATIVES UNDER THE | 根據上市規則的法定代表 |
LISTING RULES | |
Ms. Zhou Li | 周莉女士 |
Mr. Yang Dong John | 楊東先生 |
AUDIT COMMITTEE | 審核委員會 |
Dr. Zhao Guoqing (Chairman) | 趙國慶博士(主席) |
Mr. E Junyu | 鄂俊宇先生 |
Mr. Li Yong | 李勇先生 |
REMUNERATION COMMITTEE | 薪酬委員會 |
Mr. E Junyu (Chairman) | 鄂俊宇先生(主席) |
Mr. Li Yong | 李勇先生 |
Dr. Zhao Guoqing | 趙國慶博士 |
Ms. Zhou Li | 周莉女士 |
2 Hailan Holdings Limited / INTERIM Report 2019
Corporate Information
公司資料
NOMINATION COMMITTEE
Ms. Zhou Li (Chairman)
Mr. E Junyu
Mr. Li Yong
Dr. Zhao Guoqing
AUDITOR
Mazars CPA Limited
PRINCIPAL BANKS
Industrial and Commercial Bank of China Limited Bank of Communications Co., Ltd.
LEGAL ADVISORS
As to Hong Kong law Loong & Yeung Solicitors As to PRC law
Beijing Dentons Law Offices, LLP (Guangzhou)
REGISTERED OFFICE
Estera Trust (Cayman) Limited
PO Box 1350
Clifton House
75 Fort Street
Grand Cayman KY1-1108
Cayman Islands
PRINCIPAL PLACE OF BUSINESS AND HEAD OFFICE IN THE PRC
2/F, No. 1 Building Hampton by Hilton No. 169 Yu Lin Road
Tianya District
Sanya, the Hainan Province The PRC
提名委員會
周莉女士(主席) 鄂俊宇先生
李勇先生 趙國慶博士
核數師
中審眾環(香港)會計師事務所有限公司
主要往來銀行
中國工商銀行股份有限公司 交通銀行股份有限公司
法律顧問
香港法律
龍炳坤、楊永安律師行 中國法律
北京大成(廣州)律師事務所
註冊辦事處
Estera Trust (Cayman) Limited
PO Box 1350
Clifton House
75 Fort Street
Grand Cayman KY1-1108
Cayman Islands
中國主要營業地點及總部
中國
海南省三亞市 天涯區
育林路 169 號
希爾頓歡朋酒店旁 1 號樓二層
海藍控股有限公司 / 2019 年中期報告 3
Corporate Information
公司資料
PRINCIPAL PLACE OF BUSINESS IN HONG KONG
Room 2212, 22/F, The Center
99 Queen's Road Central
Central
Hong Kong
PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE
Estera Trust (Cayman) Limited
PO Box 1350
Clifton House
75 Fort Street
Grand Cayman KY1-1108
Cayman Islands
BRANCH SHARE REGISTRAR AND TRANSFER OFFICE IN HONG KONG
Tricor Investor Services Limited
Level 54, Hopewell Centre
183 Queen's Road East
Hong Kong
PLACE OF LISTING
The Stock Exchange of Hong Kong Limited (the "Stock Exchange")
COMPANY WEBSITE
www.hailanholdings.com
香港主要營業地點
香港
中環
皇后大道中 99 號
中環中心 22 樓 2212 室
主要股份過戶登記處
Estera Trust (Cayman) Limited
PO Box 1350
Clifton House
75 Fort Street
Grand Cayman KY1-1108
Cayman Islands
香港股份過戶登記分處及轉讓登記處
卓佳證券登記有限公司 香港
皇后大道東 183 號 合和中心 54 樓
股份上市地點
香港聯合交易所有限公司(「聯交所」)
公司網站
www.hailanholdings.com
4 Hailan Holdings Limited / INTERIM Report 2019
Chairman's Statement
主席報告書
Dear Shareholders,
On behalf of the board (the "Board") of directors (the "Director(s)") of Hailan Holdings Limited (the "Company" or "Hailan Holdings", together with its subsidiaries, collectively the "Group"), I hereby present the unaudited financial results for the six months ended 30 June 2019 (the "Period").
During the Period, given the implementation of restrictive policy in Hainan Province since last year, and the slow approval process for residential projects by the government, the overall sales and supply of properties in Hainan Province dropped significantly in the first half of 2019. Under such business environment, the result of Hailan Holdings inevitably suffered.
During the Period, contracted sales of the Group amounted to RMB234.0 million, representing a reduction of 72.0% as compared to the corresponding period in 2018. Contracted saleable gross floor area ("GFA") was approximately 7,282.0 square meters, representing a regression of approximately 75.3% over the corresponding period last year. The contracted average selling price ("ASP") was about RMB32,134.0 per square meter, representing an increase of about 13.0% over the corresponding period last year. The significant decrease in sales amount was mainly attributable to Hainan Province government's restriction on housing planning and approval, control over construction and investment of residential properties and the impact of restrictive policy.
尊敬的股東:
本人謹代表海藍控股有限公司(「本公司」或「海 藍 控 股」,連同其附屬公司統稱「本 集 團」)董 事(「董 事 」)會(「董 事 會 」)提呈截至 2019 年 6
月 30 日止六個月「本期間」)之未經審核財務業 績。
本期間,海南省的限購政策自去年實施以來, 加上政府對住宅項目的審批的進度放緩,使海 南省今年上半年整體銷售及供應大幅度減少, 面對如此經營環境,海藍控股的業績亦無可避 免受到衝擊。
本期間,本集團合約銷售額達至人民幣 234.0 百 萬 元,較 2018 年 同 期 減 少 72.0%。合 約 銷 售建築面積(「建築面積」)約為7,282.0平方米, 較去年同期減少約 75.3%。合約銷售均價(「銷 售均價」)每平方米約人民幣 32,134.0 元,按年 上升約 13.0%。銷售額大幅下降主要是海南省 的政府限制規劃審批,控制住宅建設投資,以 及限購政策影響所致。
To further facilitate the continuing development of the Group, we | 為進一步推動本集團的持續發展,我們一直尋 |
have been exploring different exciting investment opportunities. In | 找不同的投資發展良機。2019 年上半年集團 |
the first half of 2019, the Group started to expand to other regions | 開始走出海南省到廣東省的梅州及湛江投資開 |
other than Hainan Province and invested and developed in Meizhou | 發,與此同時,集團也對美國、香港積極探索 |
and Zhanjiang. Meanwhile, the Group also actively looked for new | 新的機會,規劃從小項目做起,積累經驗,慢 |
opportunity in the US and Hong Kong by planning small projects in | 慢加大集團在海外的投資。雖然這些投資在今 |
order to gain experience and slowly increase its overseas | 年下半年還不能產生淨現金流入,預計在明後 |
investment. Although these investment projects could not generate | 年將為集團帶來一定的貢獻。 |
net cash inflow in the second half of 2019, it is anticipated that | |
such projects will contribute to the Group to a certain extent in the | |
coming 2 years. |
海藍控股有限公司 / 2019 年中期報告 5
Chairman's Statement
主席報告書
Looking ahead, the global economy will remain unstable under the | 展望未來,環球經濟在中美貿易糾紛下仍將陰 |
Sino-US trade disputes. The real estate market in Hainan Province | 晴不定,海南房地產市場受到了限購政策的影 |
will be affected by the restrictive policy. The Chinese government | 響,而中國政府可能會貫徹房地產調控,為本 |
thoroughly implements real estate regulations, which may constrain | 集團的發展帶來一定的阻力。海南省的住宅規 |
the development of the Group. The supply of inventory in Hainan | 劃審批放緩,影響了今年庫存的供應量,但長 |
Province for the year is affected due to slow approval process for | 遠來說,海南島有著優良的氣候環境,以及國 |
residential housing planning. In long run, however, by virtue of | 家政策對海南營商及發展的支持,我們對未來 |
Hainan Island's premium climate and environment as well as the | 海南房地產業務的長遠發展依舊持樂觀態度, |
state policies, which support the business and development in | 憑藉我們於中國海南省的優質資產位置、物業 |
Hainan Province, we remain optimistic about the long-term | 管理和建房執行的卓越往績,以及海南省的積 |
development of real estate operation in Hainan Province. We | 極的扶持產業發展政策,相信將支持本集團未 |
believe that the location of our valued assets, excellent track record | 來海南省的業務發展和開發。 |
of property management and property construction execution in | |
Hainan Province, the PRC, and the highly supportive industry | |
development policy in Hainan Province, will help sustain the | |
Group's business development and property development in | |
Hainan Province in future. |
To materialise international development, the Group has been seeking development opportunity in foreign regions, mainly in Hong Kong and the US. The Group actively identifies real estate investment and development opportunity in the US, especially in Silicon Valley, one of the important engines of the US's economy with constantly high housing demand, which may be a new income source for the Group's future development.
The management has formulated the future development plan. By basing in Hong Kong, delving into the Mainland, expanding the market in North America and spreading global footprints, it will further promote the development of the Group's business and create the best return for shareholders.
Finally, I would like to express my sincere gratitude on behalf of the Board to all our staff for their hard work, and my heartfelt thanks to investors, customers and business partners for their strong and continuous support to the Group.
Zhou Li
Chairperson
18 October 2019
為落實集團的國際化發展,本集團一直在尋找 海外地區主要包括香港和美國的發展機會,集 團在美國積極物識房地產投資及開發的機會, 特別是矽谷地區乃美國經濟的重要引擎之一, 對房地產開發需求仍然較高,對集團未來的發 展,可以帶來新的收入來源地。
管理層已製定好未來發展藍圖,透過立足香 港、深耕內地、拓展北美、布局全球,推動本 集團的業務發展更上一層樓,為股東締造最佳 回報。
最後,本人謹代表董事會對全體員工的辛勤工 作致以誠摯的感謝。同時,向廣大投資者、客 戶及業務夥伴給予本集團的大力及持續支持表 示由衷地感謝。
主席
周莉
2019 年 10 月 18 日
6 Hailan Holdings Limited / INTERIM Report 2019
Management Discussion and Analysis
管理層討論與分析
BUSINESS REVIEW | 業務回顧 |
Overall Performance | 整體表現 |
For the Period, the revenue and gross profit of the Group were approximately RMB78.8 million and approximately RMB41.9 million respectively, representing an decrease of approximately 91.2% and 90.8% as compared with the corresponding period of 2018, respectively. Loss for the Period attributable to owners of the Company was approximately RMB8.6 million, representing an decrease of approximately 107.1% as compared with the corresponding period of 2018. Basic loss per share were RMB3 cents (the corresponding period of 2018: Basic earnings per share RMB40 cents).
於本期間內,本集團的收益及毛利分別約為人 民 幣 78.8 百 萬 元 及 約 為 人 民 幣 41.9 百 萬 元,
較 2018 年 同 期 減 少 約 91.2% 及 90.8%。於 本 期間內,本公司擁有人應佔虧損約為人民幣8.6 百萬元,較 2018 年同期減少約 107.1%。每股 基本虧損為人民幣 3 分(2018 年同期:每股基 本盈利人民幣 40 分)。
For the six months ended 30 June
截至 6 月 30 日止六個月 | ||||
2019 | 2018 | Changes | ||
Performance Highlights | 表現摘要 | 2019 年 | 2018 年 | 變動 |
Contracted sales (RMB million) | 3 | 合約銷售(人民幣百萬元) | |||||
3 | |||||||
Contracted saleable gross floor area 合約銷售建築面積 | |||||||
("GFA") (sq.m.) | 2,3 | (「建築面積」()平方米) | |||||
2,3 | |||||||
Contracted average selling price | 合約平均售價(「平均售價」) | ||||||
("ASP") (RMB/sq.m.) | 2,3 | (人民幣╱平方米) | |||||
2,3 | |||||||
Revenue | (RMB million) | 收益 (人民幣百萬元) | |||||
1 | 1 | ||||||
Among which: sales of properties | 其中:物業銷售 | ||||||
- Revenue from properties | - 已交付物業收益 | ||||||
delivered (RMB million) | 1 | (人民幣百萬元) | |||||
1 | |||||||
- GFA of properties delivered | - 已交付物業建築面積 | ||||||
(sq.m.) | (平方米) | ||||||
- ASP of properties delivered | - 已交付物業平均售價 | ||||||
(RMB/sq.m.) | (人民幣╱平方米) | ||||||
Rental income (RMB million) | 1 | 租賃收入(人民幣百萬元) | |||||
1 | |||||||
Gain on changes in fair value | 投資物業公平值變動收益 | ||||||
investment properties | (人民幣百萬元) | ||||||
1 | |||||||
(RMB million)1 | |||||||
Gross profit (RMB million) | 毛利(人民幣百萬元) | ||||||
(Loss) Profit for the Period | 本期間(虧損)溢利 | ||||||
- Attributable to owners | - 擁有人應佔 | ||||||
(RMB million) | (人民幣百萬元) | ||||||
- Attributable to non-controlling | - 非控股權益應佔 | ||||||
interests (RMB million) | (人民幣百萬元) |
234.0 | 836.9 | -72.0% |
7,282.0 | 29,440.0 | -75.3% |
32,134.0 | 28,427.3 | 13.0% |
78.8 | 898.4 | -91.2% |
76.9 | 892.7 | -91.4% |
2,892.0 | 30,347.0 | -90.5% |
26,590.6 | 29,416.4 | -9.6% |
1.9 | 3.2 | -40.6% |
- | 2.5 | -100.0% |
41.9 | 457.2 | -90.8% |
(8.6) | 120.5 | -107.1% |
(11.2) | (21.7) | 48.4% |
海藍控股有限公司 / 2019 年中期報告 7
Management Discussion and Analysis
管理層討論與分析
At | At | |||
30 June | 31 December | |||
2019 | 2018 | Changes | ||
於 2019 年 | 於 2018 年 | |||
6 月 30 日 | 12 月 31 日 | 變動 | ||
Total assets (RMB million) | 總資產(人民幣百萬元) | 4,910.3 | 5,043.2 | -2.6% |
Cash and bank balances (including | 現金及銀行結餘(包括現金 | |||
cash and cash equivalents and | 及現金等價物與受限制 | |||
restricted cash) (RMB million) | 現金()人民幣百萬元) | 1,181.8 | 766.6 | 54.2% |
Total equity (RMB million) | 股本總權益(人民幣百萬元) | 2,131.8 | 2,149.4 | -0.8% |
Key financial ratios | 主要財務比率 |
Gross profit margin4 | 毛利率 4 |
Net debt to equity ratio5 | 淨債項權益率 5 |
Gearing ratio6 | 資產負債率 6 |
Notes:
- Representing the amount of income after deduction of business tax and other sales related taxes.
- Excluding the GFA of car parking spaces.
- Pursuant to the agreement between the shareholders of Danzhou Shuang Lian Properties Development Company Limited ("Danzhou Shuang Lian"), one of the shareholders of Danzhou Shuang Lian shall continue to manage, develop and undertakes fully the risk and reward of phase I of the development project located at Danzhou ("Danzhou Phase I"). The acquisition of Danzhou Shuang Lian has been accounted for as a business combination with Danzhou Shuang Lian fully combined into the Group's combined financial statements from the date of acquisition. As the Group does not share any risks and rewards relating to Danzhou Phase I pursuant to the abovementioned agreement, the net profit or loss, net assets or liabilities arising from Danzhou Phase I are wholly attributable to the non-controlling interests in the Group's combined statements of profit or loss and other comprehensive income and the combined statements of changes in equity. Contracted sales of Danzhou Phase I is excluded in this analysis for discussion purpose.
53.1% | 50.9% | 2.2 p.p. |
2.2 個百分點 | ||
N/A 不適用 | N/A 不適用 | N/A 不適用 |
3.3% | - | 3.3 p.p. |
3.3 個百分點 |
附註:
- 指扣除營業稅及其他銷售相關稅項後的收入金額。
- 並無計及泊車位應佔的建築面積。
- 根據儋州雙聯房地產開發有限公司(「儋州雙聯」)股 東之間的協議,儋州雙聯其中一名股東繼續管理、 發展及承擔和享有位於儋州的發展項目第一期(「儋 州一期」)的風險及回報。儋州雙聯的收購已當作業 務合併入賬,而儋州雙聯自收購日期起已全面併入 本集團的合併財務報表。根據上述協議,由於本集 團並無分享及承擔與儋州一期相關的任何風險及回 報,因此儋州一期所產生的損益淨額、淨資產或負 債,全部計入本集團合併損益及其他全面收益表內 以及合併權益變動表內的非控股權益。就討論目的 而言,本分析並未載入儋州一期合約銷售。
4. | Gross profit margin: Gross profit ÷ Revenue × 100% | 4. | 毛利率:毛利 ÷ 收益 ×100% |
5. | Net debt to equity ratio: (Total bank and other borrowings - cash and bank | 5. | 淨債項權益率:(銀行及其他借款總額 - 現金及銀 |
balances) ÷ Total equity × 100% | 行結餘)÷ 總權益 ×100% | ||
6. | Gearing ratio: Total bank and other borrowing ÷ Total equity x 100% | 6. | 資 產 負 債 率: 銀 行 及 其 他 借 款 總 額 ÷ 總 權 益 |
×100% |
8 Hailan Holdings Limited / INTERIM Report 2019
Management Discussion and Analysis
管理層討論與分析
PROPERTY DEVELOPMENT | 物業開發 |
Contracted sales | 合約銷售 |
For the Period, the Group recorded contracted sales of approximately RMB234.0 million, representing a significant decrease of approximately 72.0% as compared with approximately RMB836.9 million in the corresponding period of 2018. The contracted saleable GFA was 7,282.0 sq.m. in the first half of 2019, representing a decrease of approximately 75.3% as compared with 29,440.0 sq.m. in the corresponding period of 2018. The ASP of contracted sales for the Period was RMB32,134.0 per sq.m., representing an increase of approximately 13.0% as compared with RMB28,427.3 per sq.m. in the corresponding period of 2018.
於本期間內,本集團錄得合約銷售約人民幣
- 百 萬 元, 較 2018 年 同 期 的 人 民 幣 約
- 百萬元大幅減少約 72.0%。2019 年上半 年 合 約 銷 售 建 築 面 積 為 7,282.0 平 方 米, 較
2018 年 同 期 的 29,440.0 平 方 米 減 少 約
75.3%。於本期間內的合約銷售平均售價為每 平 方 米 人 民 幣 32,134.0 元,較 2018 年 同 期 的 每平方米人民幣 28,427.3 元增加約 13.0%。
The decrease in contracted sales and contracted saleable gross floor area were mainly due to the strict limitations on purchasing commodity housing and making mortgage loan in Hainan. Since in 2018, Hainan Province (the "Province") roll out the country's strictest restrictions on house purchases. The provincial government has barred non-locals from buying houses unless they can prove they have paid the local social security fund for at least two years. In the Province's hotspot cities like Sanya and Haikou the aforesaid requirement goes up to 60 months and in other areas, non-local buyers are banned completely.
合約銷售及合約銷售建築面積減少乃主要由於 海南嚴厲的限購限貸政策。自 2018 年起,海 南省(「省內」)實施全國最嚴厲的限購政策。省 政府嚴禁非本地居民買房,除非彼等能證明其 已繳納當地社會保障基金至少兩年。於三亞及 海口等省內熱點城市,上述要求提高至 60 個 月,而於其他地區則完全禁止非本地買家。
The ASP of contracted sales increased by 13.0% was mainly due to the increase in contracted sales in the project of Sanya Phoenix Aqua City South Shore Phase II for the Period, which has a higher unit selling price.
合約銷售平均售價增加 13.0% 乃主要由於三亞 鳳凰水城南岸二期項目(單位售價較高)的合約 銷售於本期間內增加所致。
Contract liabilities | 合約負債 |
As at 30 June 2019, the balance of contract liabilities increased by 95.0% or approximately RMB327.8 million as compared with balance as at 31 December 2018, which was primarily contributed by the contracted sales in the project of Sanya Phoenix Aqua City South Shore Phase II for the Period.
於 2019 年 6 月 30 日,合約負債的結餘較 2018 年 12 月 31 日 的 結 餘 增 加 95.0% 或 約 人 民 幣 327.8 百萬元,主要由於本期間三亞鳳凰水城 南岸二期項目的合約銷售所致。
海藍控股有限公司 / 2019 年中期報告 9
Management Discussion and Analysis
管理層討論與分析
REVENUE FROM SALES OF PROPERTIES | 物業銷售收益 |
For the Period, the revenue from sales of properties amounted to approximately RMB76.9 million, representing an decrease of approximately 91.4% as compared with approximately RMB892.7 million in the corresponding period of 2018 and accounting for 97.6% of the total revenue. GFA of properties delivered decreased by approximately 90.5% to 2,892.0 sq.m. for the Period from 30,347.0 sq.m. in the corresponding period of 2018. It was primarily attributable to Hainan Province governments restriction on housing planning and approval, control over construction and investment of residential properties and the impact of restrictive policy. The ASP of properties delivered for the Period was RMB26,590.6 per sq.m., representing an decrease of 9.6% as compared with the corresponding period of 2018.
於本期間內,物業銷售收益約為人民幣 76.9 百 萬元,較 2018 年同期的約人民幣 892.7 百萬元 減少約 91.4%,佔收益總額的 97.6%。已交付 的物業建築面積由 2018 年同期的 30,347.0 平 方米減少約 90.5% 至於本期間內的 2,892.0 平 方米。此乃主要由於海南省政府限制房屋規劃 及審批、控制住宅物業的建設及投資,以及限 購政策的影響所致。於本期間內已交付的物業 平 均 售 價 為 每 平 方 米 人 民 幣 26,590.6 元,較 2018 年同期減少 9.6%。
Completed projects held for sale | 持作銷售已落成項目 |
During the Period, the Group has not registered any newly | 於本期間內,本集團並無登記任何新落成的物 |
completed properties. | 業。 |
Projects held for future development and projects under | 持作未來發展項目及開發中項目 |
development |
At 30 June 2019, the Group had a total of three projects or project phases held for future development with a total planned GFA of approximately 1.4 million sq.m. (31 December 2018: 1.4 million sq.m.).
於 2019 年 6 月 30 日,本集團共有三個持作未 來發展項目或項目分期,規劃總建築面積合計 約為1.4百萬平方米(於2018年12月31日:1.4
百萬平方米)。
Land bank | 土地儲備 |
No new project was acquired by the Group during the Period.
As at 30 June 2019, the total GFA of the land bank of the Group amounted to approximately 1.4 million sq.m. Among the total land bank of the Group, 43.0% is located in Sanya City, 53.4% is located in Danzhou City and 3.6% is located in Haikou City of the Province.
於本期間內,本集團並無獲取新項目。
於 2019 年 6 月 30 日,本集團土地儲備總建築 面積約為 1.4 百萬平方米。本集團的總土地儲 備 當 中,43.0%、53.4% 及 3.6% 分 別 位 於 省 內三亞市、儋州市及海口市。
Deposit paid for acquisition of land | 收購土地已付按金 |
As at 30 June 2019, the deposit paid for acquisitions of land of the Group was approximately RMB161.8 million (31 December 2018: approximately RMB13.8 million), mainly representing the deposit paid for acquisition of land use rights in Zhanjiang.
於 2019 年 6 月 30 日,本集團收購土地已付按 金約為人民幣161.8百萬元(2018年12月31日: 約人民幣 13.8 百萬元),主要為收購湛江市的 土地使用權的已付按金。
10 Hailan Holdings Limited / INTERIM Report 2019
Management Discussion and Analysis
管理層討論與分析
PROPERTY INVESTMENTS | 物業投資 |
Rental income | 租金收入 |
The rental income of the Group for the Period amounted to approximately RMB1.9 million, deriving from the rental income of the leasing car parking spaces located at Sanya Phoenix Aqua City Left Shore and the shops located at Danzhou Phase I, representing an decrease of approximately 40.6% or RMB1.3 million as compared with the corresponding period of 2018, by an decrease of rental income from the leasing of serviced apartment located at Sanya Phoenix Aqua City Left Shore.
本集團於本期間內來自租賃位於三亞鳳凰水城 左岸泊車位及儋州一期店舖的租金收入約為人 民幣 1.9 百萬元,較 2018 年同期減少約 40.6% 或人民幣 1.3 百萬元,乃由於租賃位於三亞鳳 凰水城左岸的服務式公寓的租金收入減少。
Investment properties | 投資物業 |
As at 30 June 2019, the investment properties of the Group represent | 於 2019 年 6 月 30 日,本集團投資物業為本集 |
the car parking spaces held by the Group for rental purpose. | 團持作出租用途的泊車位。 |
Financial Review | 財務回顧 |
(I) Revenue | (一) 收益 |
Revenue of the Group for the Period amounted to approximately RMB78.8 million, representing an decrease of approximately RMB819.6 million, or approximately 91.2%, as compared with the corresponding period of 2018, primarily due to the implementation of restrictive policy in Hainan Province since last year, and the slow approval process for residential projects by the government.
本 集 團 於 本 期 間 內 的 收 益 約 為 人 民 幣
78.8 百萬元,較 2018 年同期減少約人民 幣 819.6 百 萬 元( 或 約 91.2%), 主 要 是 由於自去年起政府於海南省執行限購政 策,以及住宅項目審批程序緩慢所致。
Details of the revenue from sales of properties by project are | 按項目劃分的物業銷售收益詳情如下: | ||||
as follows: | |||||
Project | 項目 | For the six months ended | |||
截至以下日期止六個月 | |||||
30 June 2019 | 30 June 2018 | ||||
2019年 6月 30日 | 2018年 6月 30日 | ||||
GFA delivered | Revenue | GFA delivered | Revenue | ||
已交付的 | 已交付的 | ||||
建築面積 | 收益 | 建築面積 | 收益 | ||
Sq.m. | RMB in Million | Sq.m. | RMB in Million | ||
平方米 | 人民幣百萬元 | 平方米 | 人民幣百萬元 | ||
Sanya Phoenix Aqua City | |||||
Left Shore | 三亞鳳凰水城左岸 | 530 | 26.6 | 89 | 2.7 |
Sanya Phoenix Aqua City | 三亞鳳凰水城南岸 | ||||
South Shore Phase I & II | 一期及二期 | 267 | 7.8 | 25,677 | 858.5 |
Haikou Phoenix Aqua City Phase I | 海口鳳凰水城一期 | 2,095 | 42.5 | - | - |
Danzhou Phase I | 儋州一期 | - | - | 4,581 | 31.5 |
2,892 | 76.9 | 30,347 | 892.7 | ||
海藍控股有限公司 / 2019 年中期報告 11
Management Discussion and Analysis
管理層討論與分析
(II) Cost of sales and gross profit margin | (二) 銷售成本及毛利率 |
For the Period, the cost of sales of the Group decreased by approximately RMB404.2 million, or approximately 91.6%, as compared with the corresponding period of 2018. The decrease was attributable to the 90.5% decrease in total GFA of properties delivered in the first half of 2019 (i.e. 2,892.0 sq.m.)when compared to the first half of 2018 (i.e. 30,347.0 sq.m.).
Gross profit margin increased from 50.9% for the six months ended 30 June 2018 to 53.1% for the Period primarily attributable to the fact that the delivered properties of Haikou Phoenix Aqua City Phase I was a project with higher gross profit margin in the first half of 2019.
於本期間內,本集團銷售成本較 2018 年 同 期 減 少 約 人 民 幣 404.2 百 萬 元( 或 約 91.6%)。該減少乃由於已交付的物業總 建築面積較 2018 年上半年的 30,347.0 平 方 米 減 少 90.5% 至 2019 年 上 半 年 的 2,892.0 平方米所致。
毛利率由截至 2018 年 6 月 30 日止六個月
的 50.9% 增加至於本期間內的 53.1%, 主要由於 2019 年上半年交付的海口鳳凰 水城一期的物業毛利率較高所致。
(III) Selling and distribution expenses and administrative | (三) 銷售及分銷開支以及行政開支 |
expenses |
The selling and distribution expenses for the Period amounted to approximately RMB8.1 million representing an decrease of 86.6% from approximately RMB60.3 million in the same period of 2018, which was mainly due to the decrease in sale commission expenses as a result of decrease in revenue from sale of properties. The sales commission amounts to 94.5% (2018: 98.9%) of the total selling and distribution expenses for the Period.
於本期間內的銷售及分銷開支由 2018 年 同期約人民幣 60.3 百萬元減少 86.6% 至 約人民幣 8.1 百萬元,乃主要由於銷售佣 金開支隨物業銷售收益減少而下跌。於 本期間內,銷售佣金佔銷售及分銷開支 總額的 94.5%(2018 年:98.9%)。
Administrative expenses increased by 175.2% from RMB23.0 million in the same period of 2018 to approximately RMB63.3 million which mainly due to the increase in legal and professional cost on the legal proceedings in Haikou Province.
行 政 開 支 由 截 至 2018 年 同 期 的 人 民 幣
- 百 萬 元 增 加 175.2% 至 約 人 民 幣
- 百萬元,乃主要由於海口省法律訴 訟的法律及專業費用增加所致。
(IV) Finance income, net | (四) 財務收入淨額 |
The net finance income of the Group for the Period amounted to approximately RMB9.6 million (the corresponding period of 2018: approximately RMB18.4 million). The finance cost of the Group has been significantly reduced RMB3.5 million while the finance income has also been significantly decreased RMB12 . 3 million as compared to the corresponding period in 2018, which due to the income of amounting approximately RMB9.4 million generated from the structural products during the Period was recognised in profit and loss under realised gain arising from financial assets at FVPL.
本集團於本期間內的財務收入淨額約為 人民幣 9.6 百萬元(2018 年同期:約人民
幣 18.4 百 萬 元)。與 2018 年 同 期 比 較, 本集團的財務成本大幅減少人民幣 3.5 百 萬 元, 而 財 務 收 入 亦 大 幅 減 少 人 民 幣 12.3 百萬元,乃由於本期間內結構性產 品產生的收入約人民幣 9.4 百萬元於產生 自按公平值計入損益的金融資產的已變 現收益下的損益確認。
12 Hailan Holdings Limited / INTERIM Report 2019
Management Discussion and Analysis
管理層討論與分析
(V) Income tax expenses | (五) 所得稅開支 |
The income tax expenses of the Group decreased by 96.5% to approximately RMB9.8 million for the Period from approximately RMB279.5 million for the six months ended 30 June 2018. The significant decrease of current corporate income tax expense and the land appreciation tax for the Period were mainly contributed by the decrease of revenue from sale of properties and taxable profit for the Period.
本集團的所得稅開支由截至 2018 年 6 月
30 日止六個月的約人民幣 279.5 百萬元 減少 96.5% 至於本期間內的約人民幣 9.8 百萬元。本期間即期企所得稅開支及土 地增值稅大幅減少主要由於本期間物業 銷售收益及應課稅溢利減少所致。
(VI) Loss attributable to owners of the Company | (六) 本公司擁有人應佔虧損 |
The loss attributable to owners of the Company for the Period amounted to approximately RMB8.6 million, representing an decrease of approximately RMB129.1 million as compared with the corresponding period of 2018. The decrease was mainly attributable to the decrease of gross profit, net finance income, selling and distribution expenses and income tax expenses, and increase of realised gain arising from financial assets at FVPL and administrative expenses.
於本期間內,本公司擁有人應佔虧損約 為人 民幣 8.6 百 萬元,較 2018 年 同期 減 少約人民幣 129.1 百萬元。有關減少乃主 要由於毛利、財務收入淨額、銷售及分 銷開支及所得稅開支減少,以及產生自 按公平值計入損益的金融資產的已變現 收益及行政開支增加。
(VII) Liquidity and financial resources | (七) 流動資金及財務資源 |
As at 30 June 2019, total assets of the Group amounted to approximately RMB4,910.3 million (31 December 2018: approximately RMB5,043.2 million), of which current assets amounted to approximately RMB4,590.2 million (31 December 2018: approximately RMB4,647.7 million). Total liabilities amounted to approximately RMB2,778.5 million (31 December 2018: approximately RMB2,893.8 million), of which non-current liabilities amounted to approximately RMB595.8 million (31 December 2018: approximately RMB522.9 million). Total equity amounted to approximately RMB2,131.8 million (31 December 2018: approximately RMB2,149.4 million). Total equity attributable to owners of the Company amounted to RMB1,802.6 million (31 December 2018: approximately RMB1,811.3 million).
As at 30 June 2019, the Group had cash and bank balances (including restricted cash) of approximately RMB1,181.8 million (31 December 2018: approximately RMB766.6 million) The Group had bank borrowing of RMB70 million (31 December 2018: Nil).
於 2019 年 6 月 30 日,本集團資產總值約 為 人 民 幣 4,910.3 百 萬 元(2018 年 12 月 31 日:約人民幣 5,043.2 百萬元),其中 流 動 資 產 約 為 人 民 幣 4,590.2 百 萬 元 (2018 年 12 月 31 日: 約 人 民 幣 4,647.7
百萬元)。負債總額約為人民幣 2,778.5 百 萬 元(2018 年 12 月 31 日: 約 人 民 幣 2,893.8 百萬元),其中非流動負債約為 人民幣 595.8百萬元(2018年 12月 31日: 約人民幣 522.9 百萬元)。總權益約為人 民幣 2,131.8 百萬元(2018 年 12 月 31 日: 約人民幣 2,149.4 百萬元)。本公司擁有 人 應 佔 總 權 益 為 人 民 幣 1,802.6 百 萬 元
(2018 年 12 月 31 日: 約 人 民 幣 1,811.3
百萬元)。
於 2019 年 6 月 30 日,本集團現金及銀行 結 餘( 包 括 受 限 制 現 金 )約 為 人 民 幣
1,181.8 百 萬 元(2018 年 12 月 31 日: 約 人民幣 766.6 百萬元)。本集團有銀行借 款人民幣 70 百萬元(2018 年 12 月 31 日: 無)。
海藍控股有限公司 / 2019 年中期報告 13
Management Discussion and Analysis
管理層討論與分析
(VIII) Commitments | (八) 承擔 |
As at 30 June 2019, the Group had capital commitments outstanding but not provided for amounting to approximately RMB1,033.7 million (31 December 2018: approximately RMB828.9 million).
於 2019 年 6 月 30 日,本集團尚未償還但 未撥備的資本承擔約人民幣 1,033.7 百萬 元(2018 年 12 月 31 日: 約 人 民 幣 828.9
百萬元)。
(IX) Contingent liabilities | (九) 或然負債 |
Guarantees in respect of mortgage facilities
As at 30 June 2019, the Group provided guarantees (the "Guarantees") of approximately RMB103.4 million (31 December 2018: approximately RMB189.8 million) to banks in respect of the mortgage loans granted to purchasers of the properties of the Group. Pursuant to the terms of the Guarantees, if there is any default of the mortgage payments by these purchasers, the Group is responsible to repay the outstanding mortgage loans together with any accrued interest and penalty owned by the defaulted purchasers to the banks. The Group's guarantee period commences from the dates of grant of the relevant mortgage loans and ends upon the earlier of the bank receiving the required evidence of mortgage over the relevant property in favour of the bank and the full settlement of mortgage loans by the buyer.
按揭融資擔保
於 2019 年 6 月 30 日,本集團已就本集團 物業買家獲授的按揭貸款向銀行提供約 人民幣 103.4百萬元(2018年 12月 31日: 約 人 民 幣 189.8 百 萬 元 )的 擔 保(「 擔 保」)。根據擔保條款,倘該等買家拖欠 任何按揭還款,則本集團有責任償還未 償還按揭貸款,連同拖欠買家結欠銀行 的任何應計利息及罰款。本集團的擔保 期自授出相關按揭貸款之日起,至銀行 收到相關物業按揭以銀行為受益人的所 需證明或買家結清按揭貸款之日(以較早 者為準)止。
The Directors consider that it is not probable that the Group will sustain a loss under these Guarantees as during the periods under guarantees, the Group can take over the ownerships of the related properties and sell the properties to recover any amounts paid by the Group to the banks. The Directors also consider that the fair market value of the underlying properties is able to cover the outstanding mortgage loans guaranteed by the Group in the event the purchasers default payments to the banks.
董事認為,本集團不大可能因該等擔保 而蒙受損失,因為本集團於擔保期間可 接 收 有 關 物 業 的 所 有 權 並 出 售 該 等 物 業,藉以收回本集團向銀行支付的任何 款項。董事亦認為,倘買家拖欠銀行還 款,相關物業的公允市值足以彌補本集 團所擔保的未償還按揭貸款。
The Group has not recognised any deferred income in respect | 本集團尚未就該等擔保確認任何遞延收 |
of these guarantees as its fair value is considered to be | 入,原因為董事認為其公平值甚低。 |
minimal by the directors. |
14 Hailan Holdings Limited / INTERIM Report 2019
Management Discussion and Analysis
管理層討論與分析
(X) Legal Proceedings | (十)法律訴訟 |
Haikou Phoenix Aqua City Phase II | 海口鳳凰水城二期 |
On 17 January 2018, Hainan Nanhai Xiang Long Properties Development Limited ("Hainan Nanhai Xiang Long"), a subsidiary of the Group, received a decision from Haikou People's Government in relation to its confiscation of the state-owned construction land use right of a parcel of land owned by Hainan Nanhai Xiang Long located to the north of Bin Hai Xi Lu* ( 濱 海 西 路 ), Haikou, with a total site area of approximately 88,209.07 square meters (the land certificate number being Hai Kou Shi Guo Yong (2008) No. 001431* ( 海 口 市 國 用 (2008) 第 001431 號 )) (Haikou Phoenix Aqua City Phase II (the "Phase II")) without compensation (the "Haikou Decision") for the reason that the land parcel has not been developed and constructed on schedule.
於 2018 年 1 月 17 日,本集團附屬公司海 南南海翔龍房地產開發有限公司(「海 南 南 海 翔 龍」)收到海口市人民政府有關無 償沒收海南南海翔龍擁有位於海口市濱 海西路北側,總地盤面積約 88,209.07 平 方 米 之 土 地( 土 地 證 號 為 海 口 市 國 用
(2008) 第 001431 號)(海口鳳凰水城二期
(「二 期」)的國有建設用地使用權的決定 書(「海 口 決 定 書」),原因為該宗土地未 有按時開發建設。
Reference is made to the Section headed "Business - | 茲提述本公司日期為 2016 年 6 月 30 日的 |
Description of our property development projects - Haikou" | 招股章程(「招股章程」)「業務 - 房地產 |
in the prospectus of the Company dated 30 June 2016 (the | 發展項目詳情 - 海口」一節,就二期而 |
"Prospectus"), for the Phase II, according to the notice | 言,根 據 海 口 市 規 劃 局 於 2013 年 7 月 2 |
issued by the Haikou Planning Bureau on 2 July 2013, the | 日發出的通知,二期的規劃地盤面積由 |
planned site area of the Phase II was decreased from | 88,209.07 平 方 米 減 少 至 61,761.00 平 方 |
88,209.07 square meters to 61,761.00 square meters, and | 米,地積比率由 0.5 增加至 0.78,藉此就 |
the plot ratio was increased from 0.5 to 0.78, for which | 被徵用土地向本集團作出補償,而土地 |
compensation was to be made to the Group for the land | 使 用 權 用 途 改 為「 旅 遊 」。 於 本 報 告 日 |
being expropriated, and the nature of land use right was | 期,政府仍未釐定二期的估值及補償方 |
changed to "tourism". As at the date of this report, the | 案且本集團尚未就二期收到更新的土地 |
government still has not determined the valuation and | 使用權證,導致本集團未能進一步開發 |
compensation proposal for the Phase II and the Group has | 二期。 |
not obtained the updated land use right certificate for the | |
Phase II hence making the Group unable to further proceed | |
with the developments under the Phase II. | |
However, the Haikou Decision deemed that pursuant to the | 然而,海口決定書認為,根據閒置土地 |
provisions under the Regulations over Management of idle | 處置辦法及海南省閒置土地認定與處置 |
Land* ( 閒 置 土 地 處 置 辦 法 ) and the Regulations over the | 規定,由於該宗土地未能根據原定時程 |
Identification and Management of idle Land in Hainan | 表開發建設並已延期超過兩年,該土地 |
District* ( 海南省閒置土地認定與處置規定 ), since such land | 已屬閒置並將沒收該宗土地使用權。海 |
parcel has failed to be developed in accordance with the | 南南海翔龍有權於接獲海口決定書 60 日 |
original time schedule and has been delayed for more than | 內向海南省人民政府申請行政覆議或六 |
two years, it has become idle land and its land use right shall | 個月內向海口市中級人民法院提起行政 |
be confiscated. Hainan Nanhai Xiang Long shall be entitled to | 訴訟。 |
apply for administrative appeal to the Hainan People's | |
Government within 60 days upon the receipt of the Haikou | |
Decision, or commence administrative proceedings to the | |
Haikou Intermediate People's Court within six months. |
海藍控股有限公司 / 2019 年中期報告 15
Management Discussion and Analysis
管理層討論與分析
The Group considered that the basis for which the Haikou | 本集團認為,海口市人民政府作出的沒 |
Decision was made by the Haikou People's Government to | 收土地使用權的海口決定書所依據的事 |
confiscate the land use right is not fully consistent with the | 由與二期實際情況不完全相符。本集團 |
actual circumstances of the Phase II. The Group was of the | 認為,政府規劃及海岸線保護政策變動 |
view that the changes in governmental planning and coastline | 以及延遲更新土地使用權證,客觀上造 |
protection policies as well as the delay in updating the change | 成二期開發受阻,導致該宗土地未能按 |
of land use right certificate have objectively resulted in the | 時開發建設。且政府將二期與海口鳳凰 |
impediment on the development of the Phase II, the | 水城一期地塊(已完工、驗收及備案)分 |
consequence being that the land parcel was unable to be | 做兩宗獨立土地而認定閒置情況,與二 |
developed and constructed on schedule. In addition, it was | 期實際情況不符。 |
objectively inconsistent with actual circumstances of the | |
Phase II for the government to determine land vacancy by | |
considering the Phase II and Haikou Phoenix Aqua City Phase | |
I land parcel, which has been completed, inspected and put | |
into record, to be two separate land parcels. |
The Group also continued its discussions with the Haikou Planning Bureau indicating its willingness to develop the Phase
- subject to the Bureau's approval of its design plans. The Directors considered that the Group has reasonable grounds to challenge the Haikou Decision and that therefore, taking account of all available evidence, it was unlikely that an obligation to surrender the land without compensation existed. On 15 June 2018, the Group formally instituted an application of administrative proceeding on the Haikou Decision (the "Administrative Proceeding") to the Intermediate People's Court of Haikou City* (海 口 市 中 級 人 民 法 院 ) (the "Haikou Court"). On 28 December 2018, the Haikou Court issued its administrative judgment on the Administrative Proceeding in relation to Phase II. Haikou Court ruled that the Group succeeded in its Administrative Proceeding against Haikou People's Government and dismissed the Haikou Decision in relation to the recovery of the land use right of Haikou project without compensation by the Haikou People's Government for the reasons (among others) that the Haikou Decision was made without sufficient evidence and was not applied with the applicable laws.
本集團亦繼續與海口市規劃局討論,表 明有意在規劃局批准其設計規劃後開發 二期。董事認為,本集團有合理理由質 疑海口決定書,因而,經考慮所有可得 證據後,不大可能存在無償交出土地的 義務。本集團於 2018 年 6 月 15 日向海口 市中級人民法院(「海 口 法 院」)就海口決 定書正式提出行政訴訟(「行 政 訴 訟」)申 請。 於 2018 年 12 月 28 日, 海 口 法 院 就 有關二期之行政訴訟作出其行政判決。 海口法院裁定,本集團在對海口市人民 政府提出之行政訴訟中勝訴,並駁回有 關海口市人民政府無償收回海口項目土 地使用權之海口決定書,原因為(其中包 括)海口決定書並非基於充足證據作出且 不符合適用法律。
16 Hailan Holdings Limited / INTERIM Report 2019
Management Discussion and Analysis
管理層討論與分析
On 13 February 2019, Nanhai Xiang Long received a notice of appeal from the Haikou Court, notifying Nanhai Xiang Long that the Haikou People's Government has submitted an application for appeal against the administrative judgment made by the Haikou Court regarding the administrative proceedings of the Phase II on 28 December 2018.
On 16 October 2019, the Higher People's Court of Hainan Province* ( 海 南 省 高 級 人 民 法 院 ) issued its administrative judgment on the Haikou Decision and revoked the Haikou Decision issued by Haikou People's Government in relation to the confiscation of the land parcel. The administrative judgment issued by the Higher People's Court of Hainan Province was final. For details of the Haikou Decision, please refer to the announcements of the Company date 25 January 2018, 31 January 2018, 26 June 2018, 9 January 2019, 26 February 2019 and 18 October 2019 respectively.
Danzhou Phoenix Aqua City
A subsidiary of the Group, Danzhou Shuang Lian Properties Development Company Limited ("Danzhou Shuang Lian"), collected the state-owned construction land use right decisions issued by the Danzhou People's Government in May 2018 (the "Danzhou Decisions"), which state that on 30 December 2017, 13 February 2018 and 2 March 2018, Danzhou Phoenix Aqua City, the five land parcels developed by Danzhou Shuang Lian located on the section of Binhai Avenue, Southern Area, Baimajing Town (the land certificate number being Dan Guo Yong (2010) Nos. 710, 711, 712, 713 and 714* ( 儋 國 用 (2010) 第 710、711、712、713 及 714 號 )), with a total site area of approximately 385,395.83 square meters (the "Lands") was recovered without compensation for the reason that the Lands was unable to be developed and constructed on schedule.
於 2019 年 2 月 13 日,南海翔龍收到來自 海口法院的上訴通知,通知南海翔龍, 海口市人民政府已就海口法院於 2018 年 12 月 28 日有關二期之行政訴訟作出之行 政判決提起上訴申請。
於 2019 年 10 月 16 日,海 南 省 高 級 人 民 法院發出其對海口決定書的行政判決, 並撤銷海口市人民政府有關沒收土地而 發出的海口決定書。海南省高級人民法 院作出的行政判決為終審判決。有關海 口決定書的詳情,請參閱本公司日期分 別為2018年1月25日、2018年1月31日、 2018 年 6 月 26 日、2019 年 1 月 9 日、 2019 年 2 月 26 日 及 2019 年 10 月 18 日 的 公告。
儋州鳳凰水城
本集團附屬公司儋州雙聯房地產開發有 限公司(「儋 州 雙 聯」)於 2018 年 5 月領取 儋州市人民政府國有建設用地使用權決 定書(「儋 州 決 定 書」),該決定書顯示於 2017 年 12 月 30 日、2018 年 2 月 13 日 及 2018 年 3 月 2 日 無 償 收 回 儋 州 雙 聯 開 發 的儋州鳳凰水城位於白馬井鎮南片區濱 海大道路段的五宗土地(土地證號為:儋 國 用 (2010) 第 710、711、712、713 及 714 號),總地盤面積約 385,395.83 平方 米(「該 等 土 地」),原因為該等土地未有 按時開發建設。
海藍控股有限公司 / 2019 年中期報告 17
Management Discussion and Analysis
管理層討論與分析
Reference is made to the section headed "Business - Description of our property development projects - Danzhou" in the Prospectus, Danzhou Phoenix Aqua City occupies an aggregate site area of approximately 399,657.2 square meters and has an expected aggregate GFA (including saleable and non-saleable GFA) of approximately 704,312.8 square meters. As at the date of this report, the relevant government authorities have not yet granted the relevant planning and construction permits, hence making the Group unable to proceed with the development of Danzhou Phoenix Aqua City.
However, the Danzhou Decisions deemed that pursuant to the provisions under the Management of Idle Land* ( 閒 置 土 地 處 置 辦 法 ) and the Regulations over the Identification and Management of Idle Land in Hainan District* ( 海南省閒置土地 認定與處置規定 ), since the Lands have failed to be developed in accordance with the original time schedule and relevant construction work has been delayed for more than two years, they have become idle lands and their land use rights shall be recovered without compensation. Danzhou Shuang Lian shall be entitled to apply for administrative review to Hainan People's Government within 60 days upon receipt of the Danzhou Decisions or initiate administrative proceedings with the Second Intermediate People's Court of Hainan Province (the "Hainan Court") within six months.
The Board considered that the basis on which the Danzhou Decisions were made by Danzhou People's Government to recover the land use rights without compensation is not fully consistent with actual circumstances of the Danzhou Phoenix Aqua City. The Board was of the view that the changes in governmental planning and the delay in processing relevant procedures have objectively resulted in the impediment to the development of the Danzhou Phoenix Aqua City, the consequence of which was that the Lands are unable to be developed and constructed on schedule.
On 20 July 2018, the Group formally instituted an application of administrative proceeding on the Danzhou Decisions to the Hainan Court and the case was accepted on 24 July 2018.
茲提述招股章程「業務 - 房地產發展項 目詳情 - 儋州」一節,儋州鳳凰水城所 佔的總地盤面積約為 399,657.2 平方米, 而預期總建築面積(包括可銷售及不可銷 售建築面積)約為 704,312.8 平方米。於 本報告日期,有關政府部門尚未批出有 關規劃及建設工程許可證,導致本集團 未能進一步開發儋州鳳凰水城。
然而,儋州決定書認為,根據閒置土地 處置辦法及海南省閒置土地認定與處置 規定,由於該等土地未能根據原定時程 表開發建設並已延期超過兩年,該等土 地已屬閒置並將無償收回該等土地使用 權。儋州雙聯有權於接獲儋州決定書 60 日內向海南省人民政府申請行政覆議或
於六個月內向海南省第二中級人民法院 (「海南法院」)提起行政訴訟。
董事會認為,儋州市人民政府做出的上 述無償收回土地使用權的儋州決定書所 依據的事由與儋州鳳凰水城實際情況不 完全相符。董事會認為因為政府規劃變 動及延遲辦理相關手續,客觀上造成儋 州鳳凰水城開發受阻,導致該等土地未 能按時開發建設。
本集團於 2018 年 7 月 20 日向海南法院就 儋州決定書正式提出行政訴訟且案件已
於 2018 年 7 月 24 日獲受理。
* for identification purpose only
18 Hailan Holdings Limited / INTERIM Report 2019
Management Discussion and Analysis
管理層討論與分析
On 25 December 2018, the Group submitted an application of appeal against the administrative judgment made by the Hainan Court regarding two land parcels of the above five land parcels with a total site area of approximately 113,349.30 square meters. In addition, the Company has received a summons from the Higher People's Court of Hainan Province on 15 February 2019, stating that the Danzhou People's Government has submitted an application of appeal against the administrative judgment regarding the other three land parcels with a total site area of approximately 272,046.53 square meters.
On 22 April 2019, the Higher People's Court of Hainan Province issued its administrative judgments on the Decisions issued by Danzhou People's Government in relation to the recovery of the Lands. The Higher People's Court of Hainan Province ruled that the appeals lodged by the Group against the administrative judgments made by the Hainan Court were succeeded and the appeals lodged by Danzhou People's Government against the administrative judgments made by the Hainan Court were not succeeded, and revoke the Decisions issued by Danzhou People's Government in relation to the recovery of the Lands. The administrative judgments issued by the Higher People's Court of Hainan Province were final.
For details of the Danzhou Decisions, please refer to the announcements of the Company dated 11 May 2018, 24 July 2018, 21 December 2018, 26 February 2019 and 26 April 2019, respectively.
於 2018 年 12 月 25 日,本 集 團 對 海 南 法 院就總地盤面積約 113,349.30 平方米之 上述五宗土地的兩宗土地之行政判決提 起上訴。此外,本公司自海南省高級人 民法院收到日期為 2019 年 2 月 15 日之傳 票, 儋 州 市 人 民 政 府 就 總 地 盤 面 積 約 272,046.53 平方米之其他三宗土地之行 政判決提起上訴。
於 2019 年 4 月 22 日,海南省高級人民法 院就儋州市人民法院發出的決定書作出 行政判決,內容有關收回該等土地。海 南省高級人民法院裁定,本集團在對海 南法院作出的行政判決提出的上訴中勝 訴,而儋州市人民政府在對行政判決提 起之上訴中敗訴,並撤銷儋州市人民政 府就收回該等土地發出的決定書。海南 省高級人民法院作出之行政判決為終審 判決。
有關儋州決定書的詳情,請參閱本公司 日期分別為 2018 年 5 月 11 日、2018 年 7
月 24 日、2018 年 12 月 21 日、2019 年 2
月 26 日及 2019 年 4 月 26 日的公告。
海藍控股有限公司 / 2019 年中期報告 19
Management Discussion and Analysis
管理層討論與分析
MATERIAL ACQUISITION AND DISPOSALS AND 重大收購及出售事項及重大投資
SIGNIFICANT INVESTMENTS
For the Period, the Group fully redeemed the investment of structured deposits and the redemption proceeds were amounted to approximately RMB 2,364.8 million, generating a profit of approximately RMB9.4 million, while the Group made additional investment with amount of approximately RMB1,548.6 million.
Save as disclosed above, the Group had no significant investments, material acquisition or disposal of subsidiaries and affiliated companies during the Period.
本期間,本集團悉數贖回結構性存款的投資, 贖回所得款項約為人民幣 2,364.8 百萬元,產 生利潤約人民幣 9.4 百萬元,同時本集團額外 投資約人民幣 1,548.6 百萬元。
除上文所披露者外,本集團於本期間內並無重 大投資、重大收購事項或出售附屬公司及聯屬 公司。
GEARING RATIO | 資產負債率 |
As at 30 June 2019, the Group's gearing ratio was 3.3%. As at 31 December 2018, the gearing ratio was not applicable as a result of the Group had no borrowings and loans.
於 2019 年 6 月 30 日,本集團的資產負債率為
3.3%。 於 2018 年 12 月 31 日, 由 於 本 集 團 並 無借款及貸款,資產負債率並不適用。
EVENTS AFTER THE PERIOD | 期後事項 |
Save as disclosed in the note 21 of Notes to the Interim Condensed Consolidated Financial Information, there was no significant events occurring after the end of the Period up to the date of this interim report.
除中期簡明綜合財務資料附註 21 所披露外, 於本期間結束後直至本中期報告日期並未發生 任何重大事項。
FUTURE PLAN FOR MATERIAL INVESTMENTS | 重大投資的未來計劃 |
The Group will continue to invest in property development projects | 倘本集團認為適當,將會繼續投資物業開發項 |
and acquire suitable land parcels in the PRC, Hong Kong and the | 目及收購中國、香港及美國的合適地塊。預期 |
USA, if it thinks fit. It is expected that internal resources and bank | 內部資源及銀行借款將足以滿足必要的資金需 |
borrowings will be sufficient to meet the necessary funding | 求。除本中期報告所披露者外,截至本中期報 |
requirements. Save as disclosed in this interim report, the Group | 告日期,本集團並無任何未來重大投資計劃。 |
did not have any future plans for material investments as of the | |
date of this interim report. |
20 Hailan Holdings Limited / INTERIM Report 2019
Management Discussion and Analysis
管理層討論與分析
EMPLOYEES AND REMUNERATION POLICIES | 僱員及薪酬政策 |
As at 30 June 2019, taking into account of Danzhou phase I, the Group had approximately 47 employees (as at 31 December 2018: 25 employees). For the Period, the Group incurred employee costs of approximately RMB6.1 million, and was fully recognised as expenses. The remuneration of the employees generally includes salary and performance-based bonuses. According to the applicable PRC laws and regulations, the Group participates in various employee benefit plans of the municipal and provincial governments, including housing provident funds, pension, medical, maternity, occupational injury and unemployment benefit plans. Employee costs of the Group also included the amortisation cost of the share incentive granted.
於 2019 年 6 月 30 日,如 計 入 含 儋 州 一 期,本 集團約有 47 名僱員(於 2018 年 12 月 31 日:25 名僱員)。於本期間內,本集團產生僱員成本 約人民幣 6.1 百萬元,且已全數確認為開支。 僱員薪酬一般包括薪金及績效獎金。根據適用 的中國法律及法規,本集團參與由省市政府舉 辦的各種僱員福利計劃,包括住房公積金、退 休金、醫療、婦產、工傷及失業福利計劃。本 集團的僱員成本中還包括授予的股權激勵攤銷 成本。
NET DEBT TO EQUITY RATIO | 淨債項權益率 |
As at 30 June 2019, the net debt to equity ratio (calculated by total bank and other borrowings less cash and bank balance divided by total equity) was Nil (31 December 2018: Nil).
於 2019 年 6 月 30 日,淨債項權益率(按銀行及 其他借款總額扣除現金及銀行結餘後除以總權 益計算)為無(2018 年 12 月 31 日:無)。
PLEDGE OF ASSETS | 資產抵押 |
As at 30 June 2019, the Group had certain properties under development with carrying amount of approximately RMB161.2 million (31 December 2018: Nil) were pledged for the bank borrowings and the restricted cash with carrying amount of approximately RMB96.7 million (31 December 2018: 45.8 million) for properties under development.
於 2019 年 6 月 30 日,本集團賬面值約為人民 幣 161.2 百萬元(2018 年 12 月 31 日:無)的若 干發展中物業已就發展中物業就銀行借款及賬 面值約為人民幣 96.7 百萬元的受限制現金抵押
(2018 年 12 月 31 日:45.8 百萬元)。
FOREIGN CURRENCY RISKS | 外幣風險 |
The Group mainly operates in the PRC. The Group's functional | 本集團主要於中國經營業務。本集團的功能貨 |
currency and the currency in which the Group denominates and | 幣及本集團計值及結算其絕大部分交易所用的 |
settles substantially all of its transactions are Renminbi. Any | 貨幣均為人民幣。人民幣的任何貶值將會影響 |
depreciation of the Renminbi would affect the value of any | 本集團向本公司中國境外的股東(「股東」)派付 |
dividends that the Group pays to the shareholders of the Company | 任何股息的價值。本集團目前並無進行計劃或 |
(the "Shareholders") outside the PRC. The Group currently does | 有意管控外匯匯率風險的任何對沖活動。 |
not engage in any hedging activities designed or intended to | |
manage foreign exchange rate risk. |
海藍控股有限公司 / 2019 年中期報告 21
Management Discussion and Analysis
管理層討論與分析
INTERIM DIVIDEND | 中期股息 |
The Board does not recommend to declare any interim dividend for | 董事會不建議宣派本期間的任何中期股息(截 |
the Period (six months ended 30 June 2018: Nil). | 至 2018 年 6 月 30 日止六個月:無)。 |
USE OF PROCEEDS | 所得款項用途 |
The net proceeds from the Listing was approximately HK$249 | 上市所得款項淨額約為 249 百萬港元。於本報 |
million. As at the date of this report, the net proceeds from the | 告日期,上市所得款項淨額的使用情況如下: |
Listing were applied as follows: | |||||
Use of | |||||
proceeds | |||||
adjusted | |||||
according to | |||||
actual gross | |||||
proceeds less | Change of | ||||
estimated | use of | Utilisation of | Unutilised | ||
listing expense | proceeds | proceeds | Amount | ||
根據實際 | |||||
所得款項 | |||||
總額減估計 | |||||
上市開支 | |||||
調整所得 | 所得款項 | 所得款項 | |||
款項用途 | 用途變動 | 的使用情況 | 未動用金額 | ||
HK$ million | HK$ million | HK$ million | HK$ million | ||
百萬港元 | 百萬港元 | 百萬港元 | 百萬港元 | ||
Finance the development of | 撥付三亞鳳凰水城南岸 | ||||
Sanya Phoenix Aqua City | 二期開發資金 | ||||
South Shore Phase II | 224.1 | (224.1) | - | - | |
Working capital and other | 營運資金及其他一般 | ||||
general corporate use | 企業用途 | 24.9 | - | (16.4) | 8.5 |
Finance the property | 撥付香港及美國物業 | ||||
development in | 發展資金 | ||||
Hong Kong and USA | - | 224.1 | (43.9) | 180.2 | |
Total | 總計 | 249.0 | - | (60.3) | 188.7 |
22 Hailan Holdings Limited / INTERIM Report 2019
Management Discussion and Analysis
管理層討論與分析
The use of proceeds has not yet been applied to the development | 由於三亞鳳凰水城南岸二期仍處於申請建設工 |
of Sanya Phoenix Aqua City South Shore Phase II, as the project is | 程規劃許可證的初期階段,故所得款項用途尚 |
at the preliminary stage of applying for the construction planning | 未用於開發該項目。本公司預期銷售本公司物 |
permit. The Company expects that the proceeds from the sale of | 業的所得款項將可為三亞鳳凰水城南岸二期的 |
Company's properties will be able to provide sufficient cash flow | 開發提供足夠的現金流。本公司已將所得款項 |
for the development of Sanya Phoenix Aqua City South Shore | 用途變更為(包括)對香港及美國物業發展的投 |
Phase II. The Company has changed the use of proceeds to include | 資,以及本集團的一般營運資金。有關進一步 |
the investment in property development in Hong Kong and USA, | 詳情,請參閱本公司日期為 2019 年 6 月 3 日的 |
and general working capital of the Group. For further details, please | 公告。 |
refer to the announcement of the Company dated 3 June 2019. | |
The Board will continue to implement the established strategy of | 董事會將繼續謹慎落實本集團既定策略,專注 |
the Group prudently with a focus on high-end property | 旅遊地區高端品質物業的開發,以卓越的發展 |
development in tourist areas. To this end, it will act as an excellent | 商姿態,用時代發展的眼光,拓展香港及美國 |
developer with the view of era's development, expanding its | 的物業市場版圖。物業項目開發可以通過銷售 |
presence in the property markets in Hong Kong and USA. The | 上述物業所得款項撥付資金。 |
development of the properties project could be financed by the | |
proceeds from the sales of aforesaid properties. |
The Board is of the view that the expansion in the use of the net proceeds will facilitate the allocation of financial resources and diversify the business of the Group, which in turn shall further enhance the revenue of the Company, increase the income stream of the Group and pursue better investment return to the Company and the shareholder as a whole.
As at the date of this report, the net proceeds of approximately HK$188.7 million have not been used.
董事會認為,擴大所得款項淨額用途將加強財 務資源分配及令本集團業務更多元化,從而進 一步提高本公司的收益,增加本集團的收入來 源,並為本公司及全體股東謀取更好的投資回 報。
於本報告日期,所得款項淨額約 188.7 百萬港 元尚未動用。
海藍控股有限公司 / 2019 年中期報告 23
Disclosure of Interest
權益披露
DIRECTORS' AND CHIEF EXECUTIVE'S INTERESTS AND SHORT POSITIONS IN SHARES AND UNDERLYING SHARES OR DEBENTURES
As of 30 June 2019, the interests and short positions of the Directors and the chief executive of the Company in the shares, underlying shares or debentures of the Company and its associated corporations (within the meaning of Part XV of the Securities and Futures Ordinance (the "SFO")) as recorded in the register required to be kept by the Company pursuant to section 352 of the SFO or as notified to the Company and the Stock Exchange pursuant to the Model Code for Securities Transactions by Directors of Listed Issuers (the "Model Code") were as follows:
董事及主要行政人員於股份及相關股 份或債券之權益及淡倉
截至 2019 年 6 月 30 日,本公司董事及主要行
政人員於本公司及其任何相聯法團(定義見證 券及期貨條例(「證券及期貨條例」)第 XV 部)之
任何股份、相關股份或債券中,擁有記錄於本 公司根據證券及期貨條例第 352 條須予置存之 登記冊或根據上市發行人董事進行證券交易的 標準守則(「標準守則」)須知會本公司及聯交所 之任何權益及淡倉如下:
(A) Interest in Shares of the Company | (a) | 於本公司的股份權益 | |||
Number of | Approximate | ||||
Positions | Shares held/ | shareholding | |||
Name of Directors | Capacity | (Long/Short) | interest in | percentage | |
倉位 | 持有╱擁有權益 | 概約持股 | |||
董事姓名 | 身份 | (好倉╱淡倉) | 的股份數目 | 百分比 | |
Ms. Zhou Li | Interest of spouse (Note 1) | Long |
周莉女士 | 配偶權益(附註 1) | 好倉 |
Notes:
- 225,000,000 shares of the Company are held by Zhong Jia (International) Investment Construction Company Limited (" Zhong Jia (International)") and Zhong Ze (International) Investment Company Limited ("Zhong Ze (International)") as to 224,325,000 shares and 675,000 shares, respectively. Mr. Yeung Man ("Mr. Yeung") beneficially owns 100% of the issued share capital of Zhong Jia (International) and Zhong Ze (International) and is deemed, or taken to be, interested in all the shares held by Zhong Jia (International) and Zhong Ze (International) for the purposes of the SFO. Mr. Yeung and Ms. Zhou Li have declared that they are cohabiting as spouse. Accordingly, Ms. Zhou Li is deemed, or taken to be, interested in the Shares in which Mr. Yeung is interested for the purpose of the SFO.
- As of the date of this interim report, the total number of issued shares of the Company was 300,000,000.
225,000,000 Shares | 75% |
225,000,000 股股份 | 75% |
附註:
- 中 嘉( 國 際 )投 資 建 設 有 限 公 司(「 中 嘉( 國 際)」)及中澤(國際)投資有限公司(「中澤(國 際)」)持有本公司 225,000,000 股股份,二者 分別持有 224,325,000 股股份及 675,000 股股 份。楊敏先生(「楊 先 生 」)實益擁有中嘉(國 際)及中澤(國際)100% 的已發行股本,故根 據證券及期貨條例被視為或當作擁有中嘉(國 際)及中澤(國際)的所有股份權益。楊先生 及周莉女士報稱同居儼如配偶。因此,就證 券及期貨條例而言,周莉女士被視為或當作 於楊先生所擁有的股份中擁有權益。
- 截至本中期報告日期,本公司已發行股份總 數為 300,000,000 股。
24 Hailan Holdings Limited / INTERIM Report 2019
Disclosure of Interest
權益披露
Long Position in the Shares of Associated Corporation | 於相聯法團股份中的好倉 | |||||||
(i) Long Position in Zhong Jia (International) and Zhong Ze | (i) | 於中嘉(國際)及中澤(國際)的好倉 | ||||||
(International) | ||||||||
Number and class | Approximate | |||||||
Name of Director or | Name of associated | Position | of securities held/ | shareholding | ||||
Chief executive | corporation | Capacity | (Long/Short) | interested in | percentage | |||
持有╱擁有 | ||||||||
董事或 | 倉位 | 權益的證券 | 概約持股 | |||||
行政總裁姓名 | 相聯法團名稱 | 身份 | (好倉╱淡倉) | 數目及類別 | 百分比 | |||
Ms. Zhou Li | Zhong Jia | Interest of spouse | Long | 1 ordinary share | 100% | |||
(International) | (Note 1) | |||||||
周莉女士 | 中嘉(國際) | 配偶權益(附註 1) 好倉 | 1股普通股 | 100% | ||||
Zhong Ze | Interest of spouse | Long | 7,000 | 100% | ||||
(International) | (Note 1) | ordinary shares | ||||||
中澤(國際) | 配偶權益(附註 1) 好倉 | 7,000股普通股 | 100% | |||||
Note: | 附註: | |||||||
(1) Mr. Yeung owns 100% interest in Zhong Jia (International) and Zhong | (1) | 楊先生擁有中嘉(國際)及中澤(國際)100% | ||||||
Ze (International). Mr. Yeung and Ms. Zhou Li have declared that they | 的權益。楊先生及周莉女士報稱同居儼如配 | |||||||
are cohabiting as spouse. Accordingly, Ms. Zhou Li is deemed, or taken | 偶。因此,就證券及期貨條例而言,周莉女 | |||||||
to be, interested in the Shares of Zhong Jia (International) and Zhong Ze | 士被視為或被當作於楊先生擁有權益的中嘉 | |||||||
(International) in which Mr. Yeung is interested for the purpose of the | (國際)及中澤(國際)股份中擁有權益。 | |||||||
SFO. |
海藍控股有限公司 / 2019 年中期報告 25
Disclosure of Interest
權益披露
(ii) Long Position in Sanya Hui Xin Trading Company Limited | (ii) 於 三 亞 惠 新 貿 易 有 限 公 司(「三 亞 惠 新 貿 | |||
("Sanya Hui Xin Trading") | 易 」)的好倉 | |||
Approximate | ||||
Name of Director or | Positions | shareholding | ||
Chief executive | Capacity | (Long/Short) | percentage | |
董事或 | 倉位 | 概約持股 | ||
行政總裁姓名 | 身份 | (好倉╱淡倉) | 百分比 | |
Ms. Zhou Li | Beneficiary of a trust (Note1) |
周莉女士 | 信託受益人(附註 1) |
Ms. Fan Wenyi | Beneficiary of a trust (Note1) |
范文燚女士 | 信託受益人(附註 1) |
Mr. Chen Xiang | Beneficiary of a trust (Note1) |
陳祥先生 | 信託受益人(附註 1) |
Note:
- Each of the target participants and their percentage of equity interest to be interested in Sanya Hui Xin Trading are set out in the section headed PRE-IPO SHARE INCENTIVE SCHEME of this interim report
Long | 6.56% |
好倉 | 6.56% |
Long | 1.75% |
好倉 | 1.75% |
Long | 0.53% |
好倉 | 0.53% |
附註:
- 各目標參與者及其於三亞惠新貿易擁有的股 權比例均載於本中期報告首次公開發售前股 權激勵計劃一節。
Save as disclosed above, as of 30 June 2019, none of the Directors and chief executive of the Company and their respective close associates had any interests or short positions in the shares, underlying shares and debentures of the Company or any associated corporation (within the meaning of Part XV of the 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 or short positions which they were taken or deemed to have under such provisions of the SFO) or which were required, pursuant to section 352 of the SFO, to be entered in the register referred to therein, or which were required to be notified to the Company and the Stock Exchange pursuant to the Model Code.
除上文披露者外,截至2019年6月30日, 本公司董事、主要行政人員及其各自的 緊密聯繫人士於本公司或其任何相聯法 團(定義見證券及期貨條例第 XV 部)的股 份、相關股份及債券中,概無任何須根 據證券及期貨條例第 XV 部第 7 及 8 分部 知會本公司及聯交所的權益或淡倉(包括 根據證券及期貨條例有關條文彼等被當 作或被視為擁有的任何權益或淡倉),或 須根據證券及期貨條例第 352 條記入該 條所指的登記冊內的權益或淡倉,或根 據標準守則須知會本公司及聯交所的權 益或淡倉。
26 Hailan Holdings Limited / INTERIM Report 2019
Disclosure of Interest
權益披露
INTERESTS AND/OR SHORT POSITIONS OF | 主要股東於本公司股本中的權益及╱ |
SUBSTANTIAL SHAREHOLDERS IN THE SHARE | 或淡倉 |
CAPITAL OF THE COMPANY |
So far as the Directors are aware as of 30 June 2019, the following persons (other than the Directors or chief executive of the Company) had interests or short positions in the shares or underlying shares of the Company as recorded in the register required to be kept by the Company under section 336 of the SFO:
就 董 事 所 知,截 至 2019 年 6 月 30 日,以 下 人 士(本公司董事或主要行政人員除外)於根據證 券及期貨條例第 336 條須由本公司記入登記冊 內的本公司股份或相關股份中擁有權益或淡 倉:
Number and class | Approximate | |||
Name of | Position | of securities held/ | shareholding | |
Substantial Shareholder | Nature of Interest | (Long/Short) | interest in | percentage |
持有╱擁有 | ||||
倉位 | 權益的證券 | 概約持股 | ||
主要股東名稱 | 權益性質 | (好倉╱淡倉) | 數目及類別 | 百分比 |
Zhong Jia (International) | Beneficial owner | Long | 224,325,000 Shares | 74.78% |
中嘉(國際) | 實益擁有人 | 好倉 | 224,325,000股股份 | 74.78% |
Mr. Yeung | Interest of a controlled corporation | Long | 224,325,000 Shares | 74.78% |
(Note 1) |
楊先生 | 受控法團權益(附註 1) | 好倉 |
Note 1:
224,325,000 shares of the Company are held by Zhong Jia (International). Mr. Yeung beneficially owns 100% of the issued share capital of Zhong Jia (International) and is deemed, or taken to be, interested in all the shares held by Zhong Jia (International) for the purposes of the SFO. Mr. Yeung is the sole director of Zhong Jia (International).
224,325,000股股份74.78%
附註 1:
中嘉(國際)持有本公司 224,325,000 股股份。楊先生實益擁 有中嘉(國際)100% 的已發行股本,故根據證券及期貨條例 被視為或當作擁有中嘉(國際)的所有股份權益。楊先生是 中嘉(國際)的唯一董事。
Save as disclosed above, as at 30 June 2019, the Directors are not aware of any person who had an interest or short position in the shares and the underlying shares of the Company which would require to be disclosed to the Company under the provisions of Divisions 2 and 3 of Part XV of the SFO, or which were the register required to be kept by the Company pursuant to section 336 of the SFO.
除 上 文 披 露 者 外,於 2019 年 6 月 30 日,董 事 不知曉於將根據證券及期貨條例第 XV 部第 2
及 3 分部條文須向本公司披露或已由本公司根 據證券及期貨條例第 336 條記入規定的登記冊 內的本公司股份及相關股份中擁有權益或淡倉 的任何人士。
海藍控股有限公司 / 2019 年中期報告 27
Corporate Governance Practices and Other Information
企業管治常規及其他資料
The Company is committed to maintain high standards of corporate | 本公司致力維持高水準企業管治,以確保本公 |
governance with a view to assure the conduct of management of | 司管理層的職業操守並維護全體股東的利益。 |
the Company and protect the interests of all Shareholders. The | 本公司深諳股東對於企業管治透明度及問責的 |
Company is fully aware that transparency and accountability in | 重要性,而董事會認為,良好的企業管治能為 |
corporate governance are crucially important to the Shareholders | 股東創造最大利益。 |
and the Board considers that sound corporate governance can | |
maximize the Shareholders' interest. |
The Company has adopted the Corporate Governance Code (the "CG Code") as set out in Appendix 14 to the Rules Governing the Listing of Securities on the Stock Exchange (the "Listing Rules") as its own code of conduct of corporate governance.
The Board consists of five executive Directors, one non-executive Director and three independent non-executive Directors. The Board is responsible for the operation and coordination of the development of the Company and oversees the Company's businesses, strategic decisions and performance, and has full and timely access to all relevant information in relation to the Company's businesses and affairs, but the day-to-day management is delegated to the management of the Company. The independent non-executive Directors possess professional qualifications and related management experience in the areas of, among others, financial accounting and corporate governance, and have contributed to the Board with their professional opinions.
本公司已採納聯交所證券上市規則(「上 市 規 則」)附錄十四所載企業管治守則(「企業管治守 則」),作為其本身企業管治守則。
董事會由五名執行董事、一名非執行董事及三 名獨立非執行董事組成。董事會負責運營及統 籌本公司發展,監管本公司業務、戰略決策及 表現,及時充分了解本公司業務及事宜的全部 相關資料,而本公司管理層則負責日常管理。 獨立非執行董事擁有(其中包括)財務會計及企 業管治領域的專業資格及相關管理經驗,並為 董事會提供專業意見。
During the Period, the Company has applied the principles and has complied with code provisions of the CG Code (the "Code Provision(s)") as contained in Appendix 14 to the Listing Rules, except for certain deviations as specified and explained below with considered reasons for such deviation.
Under Code Provision A.2.1 of the CG Code as set out in Appendix 14 of the Listing Rules, the roles of chairman and chief executive officer should be separate and should not be performed by the same individual. Under the current organisation structure of the Group, the function of chief executive officer is performed by Ms. Zhou Li. The Board is of the opinion that vesting the roles of both chairman and chief executive officer in Ms. Zhou Li has the benefit of ensuring consistent leadership within the Group thus enabling more effective and efficient strategic planning for the Group.
於本期間內,本公司已遵守上市規則附錄十四 所 載 的 企 業 管 治 守 則 的 守 則 條 文(「 守 則 條 文」),惟以下所列及解釋偏離原因的若干偏離 則除外。
根據上市規則附錄十四所載的企業管治守則第 A.2.1 條守則條文,主席與行政總裁的職能應 有所區分且不應由同一人士出任。根據本集團 目前的組織架構,行政總裁的職能由周莉女士 擔任。董事會認為,由周莉女士兼任主席及行 政總裁職務有利於確保本集團的領導貫徹一 致,並可使本集團的戰略規劃更有效力及效 率。
28 Hailan Holdings Limited / INTERIM Report 2019
Corporate Governance Practices and Other Information
企業管治常規及其他資料
Under this arrangement, the Board also believes that the balance | 根據此項安排,董事會亦認為,權力與權責之 |
of power and authority will not be compromised and is adequately | 間的平衡不會受到影響,而現時之董事會由經 |
ensured by the existing Board which comprises experienced and | 驗豐富及能幹的人士組成,當中有三分之一以 |
competent individuals with more than one-third of the Board being | 上為獨立非執行董事,確保有足夠的權力與權 |
independent non-executive directors. | 責制衡。 |
To ensure compliance with the CG Code, the Company will | 本公司將不斷強化企業管治常規,並依靠中國 |
continue to strengthen its corporate governance practices and, | 及香港法律顧問、合規顧問的協助,強化內部 |
with the assistance of legal advisors in the PRC and Hong Kong | 控制,確保遵守企業管治守則。 |
and compliance advisor, enhance its internal control. | |
CHANGE OF DIRECTORS AND CHIEF EXECUTIVES | 董事及主要行政人員變動 |
As at the date of this report, pursuant to Rule 13.51B(1) of the Listing Rules, the changes in the information of Directors of the Company are as follows:
- Mr. Chen Zhonghua has been appointed as an executive Director with effect from 26 September 2019.
Save as disclosed above, the Directors are not aware of any other change in the Information of Directors and chief executives of the Company required to be disclosed pursuant to Rule 13.51B(1) of the Listing Rules as at the date of this interim report.
於本報告日期,根據上市規則第13.51B(1)條, 本公司董事的資料變動如下:
-
陳 仲 華 先 生 已 獲 委 任 為 執 行 董 事, 自
2019 年 9 月 26 日起生效。
於本中期報告日期,除上文所披露者外,董事 概不知悉本公司董事及主要行政人員資料的任 何其他變動須根據上市規則第 13.51B(1) 條的 規定予以披露。
PURCHASE, SALE OR REDEMPTION OF THE | 購入、出售或贖回本公司上市證券 |
COMPANY'S LISTED SECURITIES |
For the Period, neither the Company nor any of its subsidiaries has purchased, sold or redeemed any of the Company's listed securities on the Stock Exchange.
於本期間內,本公司或其任何附屬公司概無於 聯交所購入、出售或贖回本公司任何上市證 券。
PRE-IPO SHARE INCENTIVE SCHEME | 首次公開發售前股權激勵計劃 |
The Company had adopted a pre-IPO share incentive scheme on 5 January 2016 (the "Pre-IPOShare Incentive Scheme") to recognize and reward the contribution of certain directors and senior management(the "Target Participant(s)") who have or may have made to the growth and development of the business(es) of the Group.
As no Target Participant had satisfied the achievement targets, the Company has terminated the Pre-IPO Share Incentive Scheme on 9 October 2019.
本公司於 2016 年 1 月 5 日採納首次公開發售前 股權激勵計劃(「首 次 公 開 發 售 前 股 權 激 勵 計
劃 」),以肯定及酬謝若干董事及高級管理層 (「目標參與者」)已對或可能已對本集團的業務
增長及發展作出的貢獻。
由於概無目標參與者達成績效目標,故本公司 已於 2019 年 10 月 9 日終止首次公開發售前股 權激勵計劃。
海藍控股有限公司 / 2019 年中期報告 29
Corporate Governance Practices and Other Information
企業管治常規及其他資料
Save as disclosed above, no further Incentive Equity Interest has | 除上文所披露者外,概無根據首次公開發售前 |
been offered under the Pre-IPO Share Incentive Scheme and no | 股權激勵計劃進一步授出激勵股權,且於上市 |
further Incentive Equity Interest will be offered thereunder on or | 日期當日或之後亦不會據此進一步授出激勵股 |
after the Listing Date. | 權。 |
None of the Directors waived any emoluments during the Period. | 於本期間,概無董事放棄任何酬金。 |
PRE-EMPTIVE RIGHTS | 優先購買權 |
There are no provisions for pre-emptive rights under the Articles of | 組織章程細則或開曼群島法律並無有關優先購 |
Association or the laws of Cayman Islands which would oblige the | 買權的條文,規定本公司須按比例向現有股東 |
Company to offer new shares on a pro-rata basis to existing | 發行新股份。 |
shareholders. | |
COMPLIANCE WITH THE MODEL CODE FOR | 遵守董事進行證券交易的標準守則 |
SECURITIES TRANSACTIONS BY DIRECTORS |
The Company has adopted the Model Code as set out in Appendix 10 of the Listing Rules as its own code of conduct regarding Directors' securities transactions. Having made specific enquiries with all the Directors, each of the Directors has confirmed that he/ she has complied with the Model Code for the Period.
本公司已採納上市規則附錄十所載的標準守 則,作為其本身有關董事證券交易的操守守 則。經向全體董事作出具體查詢後,各董事均 確認彼等於本期間內一直遵守標準守則。
SUFFICIENCY OF PUBLIC FLOAT | 充足的公眾持股量 |
Based on information that is publicly available to the Company and within knowledge of the Directors, the Company has maintained a sufficient public float as required under the Listing Rules as at the date of this report.
根據本公司可獲取的公開資料以及據董事所 知,於本報告日期,本公司一直保持上市規則 所規定的充足的公眾持股量。
AUDIT COMMITTEE | 審核委員會 |
The Company has established an audit committee (the "Audit | 本公司已成立審核委員會(「審核委員會」),並 |
Committee") with written terms of reference in compliance with | 已根據上市規則第3.21條及企業管治守則第C.3 |
Rule 3.21 of the Listing Rules and paragraph C.3 of the CG Code. 段以書面制定其職權範圍。審核委員會由三名
The Audit Committee consists of three independent non-executive | 獨立非執行董事組成,分別為趙國慶博士、李 |
Directors, namely Dr. Zhao Guoqing, Mr. Li Yong and Mr. E Junyu. | 勇先生及鄂俊宇先生。審核委員會的主席為趙 |
The Audit Committee is chaired by Dr. Zhao Guoqing. | 國慶博士。 |
The Audit Committee has reviewed with the Company's | 審核委員會已與本公司管理層審閱本集團採納 |
management, the accounting principles and practices adopted by | 的會計原則及常規,並討論審核、內部控制及 |
the Group and discussed auditing, internal control and financial | 財務報告事宜(包括審閱本集團於本期間內的 |
reporting matters including a review of the unaudited interim | 未經審核中期簡明綜合財務報表)。 |
condensed consolidated financial statements of the Group for the | |
Period. |
30 Hailan Holdings Limited / INTERIM Report 2019
Interim Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income
中期簡明綜合損益及其他全面收益表
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月 (Expressed in Renminbi) ( 以人民幣列示 )
For the six months ended | ||||
30 June | ||||
截至 6 月 30 日止六個月 | ||||
2019 | 2018 | |||
2019 年 | 2018 年 | |||
Notes | RMB'000 | RMB'000 | ||
附註 | 人民幣千元 | 人民幣千元 | ||
(Unaudited) | (Unaudited) | |||
(未經審核) | (未經審核) | |||
Revenue | 收益 | 4 | 78,810 | 898,413 |
Cost of sales | 銷售成本 | (36,948) | (441,185) | |
Gross profit | 毛利 | 41,862 | 457,228 | |
Other income | 其他收入 | 630 | 903 | |
Realised gain arising from financial | 產生自按公平值計入損益的 | |||
assets at FVPL | 金融資產的已實現收益 | 9,414 | - | |
Selling and distribution expenses | 銷售及分銷開支 | (8,106) | (60,296) | |
Administrative expenses | 行政開支 | (63,329) | (22,980) | |
Other operating expenses | 其他經營開支 | - | (14,996) | |
Operating (loss) profit | 經營(虧損)溢利 | (19,529) | 359,859 | |
Finance income | 財務收入 | 9,590 | 21,917 | |
Finance costs | 財務成本 | (16) | (3,552) | |
Finance income, net | 財務收入淨額 | 6 | 9,574 | 18,365 |
(Loss) Profit before taxation | 除稅前(虧損)溢利 | (9,955) | 378,224 | |
Income tax expenses | 所得稅開支 | 7 | (9,832) | (279,458) |
(Loss) Profit for the period | 本期間(虧損)溢利 | 8 | (19,787) | 98,766 |
海藍控股有限公司 / 2019 年中期報告 31
Interim Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income
中期簡明綜合損益及其他全面收益表
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月 (Expressed in Renminbi) ( 以人民幣列示 )
For the six months ended | ||||
30 June | ||||
截至 6 月 30 日止六個月 | ||||
2019 | 2018 | |||
2019 年 | 2018 年 | |||
Notes | RMB'000 | RMB'000 | ||
附註 | 人民幣千元 | 人民幣千元 | ||
(Unaudited) | (Unaudited) | |||
(未經審核) | (未經審核) | |||
Other comprehensive (loss) income: 其他全面(虧損)收入: | ||||
Items that will not be reclassified | 不會於其後重新分類至損益的 | |||
subsequently to profit or loss: | 項目: | |||
Exchange differences on translation of | 換算財務報表至呈列貨幣的 | |||
financial statements to presentation | 匯兌差額 | |||
currency | (81) | 1,975 | ||
Other comprehensive (loss) income | 本期間其他全面(虧損) | |||
for the period, net of tax | 收入(除稅後) | (81) | 1,975 | |
Total comprehensive (loss) income | 本期間全面(虧損)收入總額 | |||
for the period | (19,868) | 100,741 | ||
(Loss) Profit for the period | 以下應佔本期間 | |||
attributable to: | (虧損)溢利: | |||
Owners of the Company | 本公司擁有人 | (8,591) | 120,466 | |
Non-controlling interests | 非控股權益 | (11,196) | (21,700) | |
(19,787) | 98,766 | |||
Total comprehensive (loss) income | 以下應佔本期間全面(虧損) | |||
for the period attributable to: | 收入總額: | |||
Owners of the Company | 本公司擁有人 | (8,672) | 122,441 | |
Non-controlling interests | 非控股權益 | (11,196) | (21,700) | |
(19,868) | 100,741 | |||
(Loss) Earnings per share | 本公司擁有人應佔本期間 | |||
attributable to owners of the | 每股(虧損)盈利 | |||
Company during the period | (以每股人民幣元列示) | |||
(expressed in RMB per share) | ||||
- Basic and diluted | - 基本及攤薄 | 9 | (0.03) | 0.40 |
32 Hailan Holdings Limited / INTERIM Report 2019
Interim Condensed Consolidated Statement of Financial Position
中期簡明綜合財務狀況表
At 30 June 2019 於 2019 年 6 月 30 日 (Expressed in Renminbi) ( 以人民幣列示 )
At | At | |||
30 June | 31 December | |||
2019 | 2018 | |||
於 2019 年 | 於 2018 年 | |||
6 月 30 日 | 12 月 31 日 | |||
Notes | RMB'000 | RMB'000 | ||
附註 | 人民幣千元 | 人民幣千元 | ||
(Unaudited) | (Audited) | |||
(未經審核) | (經審核) | |||
Non-current assets | 非流動資產 | |||
Property, plant and equipment | 物業、廠房及設備 | 40,576 | 42,058 | |
Rights-of-use assets | 使用權資產 | 5,043 | - | |
Investment properties | 投資物業 | 11 | 130,058 | 130,058 |
Intangible assets | 無形資產 | 467 | 504 | |
Interests in an associate | 於聯營公司的權益 | 10 | 24,500 | - |
Trade and other receivables | 貿易及其他應收款項 | 13 | 21,859 | 22,717 |
Financial assets at fair value through | 按公平值計入損益的 | |||
profit or loss | 金融資產 | 12 | 1,726 | 1,726 |
Deferred tax assets | 遞延稅項資產 | 95,890 | 198,484 | |
320,119 | 395,547 | |||
Current assets | 流動資產 | |||
Properties under development | 發展中物業 | 2,643,244 | 2,428,600 | |
Completed properties held for sale | 持作銷售已落成物業 | 443,764 | 485,562 | |
Contract costs | 合約成本 | 20,803 | 14,117 | |
Trade and other receivables | 貿易及其他應收款項 | 13 | 108,568 | 105,224 |
Deposits paid for acquisitions of land | 收購土地已付按金 | 161,760 | 13,760 | |
Current tax assets | 即期稅項資產 | 14 | 30,312 | 27,127 |
Financial assets at fair value through | 按公平值計入損益的 | |||
profit or loss | 金融資產 | 12 | - | 806,694 |
Restricted cash | 受限制現金 | 134,397 | 83,412 | |
Cash and cash equivalents | 現金及現金等價物 | 1,047,355 | 683,197 | |
4,590,203 | 4,647,693 | |||
Current liabilities | 流動負債 | |||
Trade and other payables | 貿易及其他應付款項 | 15 | 1,213,378 | 1,205,485 |
Contract liabilities | 合約負債 | 672,931 | 345,146 | |
Lease liabilities | 租賃負債 | 1,666 | - | |
Current tax liabilities | 即期稅項負債 | 14 | 294,779 | 820,245 |
2,182,754 | 2,370,876 | |||
Net current assets | 流動資產淨值 | 2,407,449 | 2,276,817 | |
Total assets less current liabilities | 總資產減流動負債 | 2,727,568 | 2,672,364 | |
海藍控股有限公司 / 2019 年中期報告 33
Interim Condensed Consolidated Statement of Financial Position
中期簡明綜合財務狀況表
At 30 June 2019 於 2019 年 6 月 30 日 (Expressed in Renminbi) ( 以人民幣列示 )
At | At | |||
30 June | 31 December | |||
2019 | 2018 | |||
於 2019 年 | 於 2018 年 | |||
6 月 30 日 | 12 月 31 日 | |||
Notes | RMB'000 | RMB'000 | ||
附註 | 人民幣千元 | 人民幣千元 | ||
(Unaudited) | (Audited) | |||
(未經審核) | (經審核) | |||
Non-current liabilities | 非流動負債 | |||
Bank borrowings | 銀行借款 | 16 | 70,000 | - |
Lease liabilities | 租賃負債 | 3,385 | - | |
Deferred tax liabilities | 遞延稅項負債 | 522,377 | 522,940 | |
595,762 | 522,940 | |||
NET ASSETS | 資產淨值 | 2,131,806 | 2,149,424 | |
Capital and reserves | 資本及儲備 | |||
Share capital | 股本 | 17 | 2,585 | 2,585 |
Reserves | 儲備 | 1,800,000 | 1,808,672 | |
Equity attributable to owners | 本公司擁有人應佔權益 | |||
of the Company | 1,802,585 | 1,811,257 | ||
Non-controlling interests | 非控股權益 | 329,221 | 338,167 | |
TOTAL EQUITY | 總權益 | 2,131,806 | 2,149,424 | |
34 Hailan Holdings Limited / INTERIM Report 2019
Interim Condensed Consolidated Statement of Changes in Equity
中期簡明綜合權益變動表
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月 (Expressed in Renminbi) ( 以人民幣列示 )
Attributable to owners of the Company
本公司擁有人應佔
Changes in | ||||||||||||
fair value | ||||||||||||
of available- | ||||||||||||
for-sale | ||||||||||||
Statutory | financial | Non- | ||||||||||
Share | Share | Other | surplus | assets | Accumulated | Exchange | Total | controlling | Total | |||
capital | premium | reserve | reserve | reserve | losses | reserve | reserves | Sub-total | interests | equity | ||
可供出售 | ||||||||||||
金融資產 | ||||||||||||
法定 | 公平值變動 | |||||||||||
股本 | 股份溢價 | 其他儲備 | 盈餘儲備 | 儲備 | 累計虧損 | 匯兌儲備 | 總儲備 | 小計 | 非控股權益 | 總權益 | ||
RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | ||
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 | ||
(Note 17(b)) | ||||||||||||
(附註17(b)) | ||||||||||||
Balance as at 1 January 2018 | 於 2018年 1月 1日的結餘 | |||||||||||
(audited) | (經審核) | 2,585 | 236,791 | 1,391,582 | 162,395 | 1,749 | (181,874) | (6,657) | 1,603,986 | 1,606,571 | 328,950 | 1,935,521 |
Impact on initial application of | 首次應用香港財務報告準則 | |||||||||||
HKFRS 9 | 第9號的影響 | - | - | - | - | (1,749) | 1,749 | - | - | - | - | - |
Impact on initial application of | 首次應用香港財務報告準則 | |||||||||||
HKFRS 15 | 第15號的影響 | - | - | - | - | - | 16,478 | - | 16,478 | 16,478 | 510 | 16,988 |
Adjusted balance at | 於 2018年 1月 1日的 | |||||||||||
1 January 2018 | 經調整結餘 | 2,585 | 236,791 | 1,391,582 | 162,395 | - | (163,647) | (6,657) | 1,620,464 | 1,623,049 | 329,460 | 1,952,509 |
Profit for the period | 本期間溢利 | - | - | - | - | - | 120,466 | - | 120,466 | 120,466 | (21,700) | 98,766 |
Other comprehensive income | 本期間其他全面收入: | |||||||||||
for the period: | ||||||||||||
Exchange differences on translation | 換算財務報表至呈列 | |||||||||||
of financial statements to | 貨幣的匯兌差額 | |||||||||||
presentation currency | - | - | - | - | - | - | 1,975 | 1,975 | 1,975 | - | 1,975 | |
Total comprehensive income | 本期間全面收入總額 | |||||||||||
for the period | - | - | - | - | - | 120,466 | 1,975 | 122,441 | 122,441 | (21,700) | 100,741 | |
Transactions with owners: | 與擁有人進行的交易: | |||||||||||
Contributions and distributions | 出資及分派 | |||||||||||
Equity settled share-based | 以股權結算的股份交易 | |||||||||||
transactions | - | - | - | - | - | - | - | - | - | 2,493 | 2,493 | |
Balance as at 30 June 2018 | 於 2018年 6月 30日的結餘 | |||||||||||
(unaudited) | (未經審核) | 2,585 | 236,791 | 1,391,582 | 162,395 | - | (43,181) | (4,682) | 1,742,905 | 1,745,490 | 310,253 | 2,055,743 |
Balance as at 1 January 2019 | 於 2019年 1月 1日的結餘 | |||||||||||
(audited) | (經審核) | 2,585 | 236,791 | 1,391,582 | 182,986 | - | (4,700) | 2,013 | 1,808,672 | 1,811,257 | 338,167 | 2,149,424 |
Loss for the period | 本期間虧損 | - | - | - | - | - | (8,591) | - | (8,591) | (8,591) | (11,196) | (19,787) |
Other comprehensive loss | 本期間其他全面虧損: | |||||||||||
for the period: | ||||||||||||
Exchange differences on translation | 換算財務報表至呈列 | |||||||||||
of financial statements to | 貨幣的匯兌差額 | - | - | - | - | - | - | (81) | (81) | (81) | - | (81) |
presentation currency | ||||||||||||
Total comprehensive loss | 本期間全面虧損總額 | - | - | - | - | - | (8,591) | (81) | (8,672) | (8,672) | (11,196) | (19,868) |
for the period | ||||||||||||
Transactions with owners: | 與擁有人進行的交易: | |||||||||||
Changes in ownership interest | 擁有權權益變動 | |||||||||||
Contribution from non-controlling | 非控股權益的出資 | - | - | - | - | - | - | - | - | - | 2,250 | 2,250 |
interests | ||||||||||||
Balance as at 30 June 2019 | 於 2019年 6月 30日的結餘 | |||||||||||
(unaudited) | (未經審核) | 2,585 | 236,791 | 1,391,582 | 182,986 | - | (13,291) | 1,932 | 1,800,000 | 1,802,585 | 329,221 | 2,131,806 |
海藍控股有限公司 / 2019 年中期報告 35
Interim Condensed Consolidated Statement of Cash Flows
中期簡明綜合現金流量表
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月 (Expressed in Renminbi) ( 以人民幣列示 )
For the six months ended | |||
30 June | |||
截至 6 月 30 日止六個月 | |||
2019 | 2018 | ||
2019 年 | 2018 年 | ||
RMB'000 | RMB'000 | ||
人民幣千元 | 人民幣千元 | ||
(Unaudited) | (Unaudited) | ||
(未經審核) | (未經審核) | ||
Cash flows (used in) from operating | 經營活動(所用)產生的現金流量 | ||
activities | |||
Cash (used in) generated from operations | 營運(所用)產生的現金 | (69,120) | 871,472 |
Income tax paid | 已付所得稅 | (436,452) | (216,356) |
Net cash (used in) generated from | 經營活動(所用)產生的現金淨額 | ||
operating activities | (505,572) | 655,116 | |
Cash flow from investing activities | 投資活動產生的現金流量 | ||
Purchase of property, plant and equipment | 購買物業、廠房及設備 | - | (62) |
Proceeds from disposal of property, | 出售物業、廠房及設備所得款項 | ||
plant and equipment | 105 | - | |
Purchase of financial assets at fair value | 購買按公平值計入損益的 | ||
through profit or loss | 金融資產 | (1,548,600) | - |
Proceeds from sale of financial assets at | 出售按公平值計入損益的 | ||
fair value through profit or loss | 金融資產所得款項 | 2,364,708 | 209,830 |
Interest received | 已收利息 | 9,590 | - |
Loan to an associate | 向聯營公司貸款 | (24,500) | - |
Loan to non-controlling | 向非控股股東貸款 | ||
shareholders | (3,592) | - | |
Other cash flow arising from investing | 投資活動產生的其他 | ||
activities | 現金流量 | - | 23,666 |
Net cash generated from investing activities | 投資活動產生的現金淨額 | 797,711 | 233,434 |
Cash flow from financing activities | 融資活動產生的現金流量 | ||
New bank borrowings | 新銀行借款 | 70,000 | - |
Net cash borrowed from Nanjing San Long | 借自南京三龍的現金淨額 | - | 3,000 |
Increase in restricted cash pledged | 就銀行貸款抵押的受限制 | ||
for bank loans | 現金增加 | - | (4,535) |
Capital contribution from non-controlling | 非控股權益的出資 | ||
interests | 2,250 | - | |
Repayment of lease liabilities | 償還租賃負債 | (150) | - |
Net cash generated from (used in) financing | 融資活動產生(所用)的現金淨額 | ||
activities | 72,100 | (1,535) | |
Net increase in cash and | 現金及現金等價物增加淨額 | 887,015 | |
cash equivalents | 364,239 | ||
Cash and cash equivalents as at 1 January | 於 1 月 1 日的現金及現金等價物 | 683,197 | 896,833 |
Effect of foreign exchange rate changes | 外匯匯率變動影響 | (81) | 1,975 |
Cash and cash equivalents at end | 期末的現金及現金等價物 | ||
of the period, represented by cash | (即現金及銀行結餘) | 1,785,823 | |
and bank balances | 1,047,355 | ||
36 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
1. GENERAL INFORMATION | 1. 一般資料 |
Hailan Holdings Limited (the "Company") was incorporated in the Cayman Islands on 31 August 2015 as an exempted company with limited liability under the Company Law Chapter 22, (Law 3 of 1961, as consolidated and revised) of the Cayman Islands. The Company's shares are listed on the Main Board of The Stock Exchange of Hong Kong Limited (the "Stock Exchange"). The address of registered office of the Company is PO Box 1350, Clifton House, 75 Fort Street, Grand Cayman KY1-1108, the Cayman Islands. The principal place of business of the Company in the People's Republic of China (the "PRC") and Hong Kong are 2/F, No. 1 Building Hampton by Hilton, No. 169 Yu Lin Road, Tianya District, Sanya, the Hainan Province, the PRC and Room 2212, 22/F, The Center, 99 Queen's Road Central, Central, Hong Kong respectively.
The Company is an investment holding company. Its subsidiaries are principally engaged in investment holding, property development, sale and rental of developed properties. The Company and its subsidiaries are collectively referred to as the "Group".
海藍控股有限公司(「本 公 司」)根據開曼 群島公司法第22章(1961年第3號法律, 經合併及修訂)於 2015 年 8 月 31 日在開 曼群島註冊成立為一間豁免有限公司。 本公司股份在香港聯合交易所有限公司
(「 聯 交 所 」)主 板 上 市。 本 公 司 的 註 冊 辦 事 處 地 址 為 PO Box 1350, Clifton House,75 Fort Street, Grand Cayman KY1-1108,the Cayman Islands。本公司 於中華人民共和國(「中 國」)及香港的主 要營業地點分別為中國海南省三亞市天 涯區育林路 169 號希爾頓歡朋酒店旁 1 號 樓二層及香港中環皇后大道中 99 號中環 中心 22 樓 2212 室。
本公司為投資控股公司。其附屬公司主 要從事投資控股、物業開發、出售及出 租已開發物業。本公司及其附屬公司統 稱為「本集團」。
2. BASIS OF PREPARATION | 2. 編製基準 |
This interim condensed consolidated financial information for the six months ended 30 June 2019 has been prepared in accordance with the applicable disclosure provisions of the Rules Governing the Listing of Securities on the Stock Exchange, including compliance with Hong Kong Accounting Standard ("HKAS") 34, Interim financial reporting, issued by the Hong Kong Institute of Certified Public Accountants ("HKICPA").
截至 2019 年 6 月 30 日止六個月的中期簡 明綜合財務資料乃根據聯交所證券上市 規則之適用披露規定編製,包括遵守香 港會計師公會(「香 港 會 計 師 公 會」)頒佈 之香港會計準則(「香港會計準則」)第 34 號中期財務報告。
The preparation of this interim condensed consolidated financial information in conformity with HKAS 34 requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses on a year to date basis. Actual results may differ from these estimates.
編製符合香港會計準則第 34 號的中期簡 明 綜 合 財 務 報 告 時 需 要 管 理 層 作 出 判 斷、估計及假設,而該等判斷、估計及 假設會影響政策應用及按本年度截至現 時為止基準所呈報的資產及負債、收入 及開支金額。實際結果或有別於此等估 計。
海藍控股有限公司 / 2019 年中期報告 37
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
2. BASIS OF PREPARATION (Continued) | 2. 編製基準(續) |
This interim condensed consolidated financial information contains interim condensed consolidated financial statements of the Group and selected explanatory notes. The notes include an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of the Group since the 2018 annual consolidated financial statements. The interim condensed consolidated financial information and notes thereon do not include all of the information required for full set of financial statements prepared in accordance with Hong Kong Financial Reporting Standards ("HKFRSs"), and should be read in conjunction with the Company's annual consolidated financial statements for the year ended 31 December 2018.
本中期簡明綜合財務資料載有本集團之 中 期 簡 明 綜 合 財 務 報 表 及 選 定 解 釋 附 註。附註載有對了解本集團自 2018 年度 綜合財務報表以來的財政狀況及業績變 動十分重要的事項及交易的闡釋。中期
簡明綜合財務資料及其附註並不包括根 據香港財務報告準則(「香 港 財 務 報 告 準
則 」)編 製 完 整 財 務 報 表 所 須 的 所 有 資 料,並 應 與 本 公 司 截 至 2018 年 12 月 31 日止年度的年度綜合財務報表一併閱讀。
3. CHANGES IN ACCOUNTING POLICIES | 3. 會計政策變動 |
The accounting policies adopted in the Company's consolidated financial statements for the year ended 31 December 2018 have been applied consistently to these interim condensed consolidated financial statements, except for the adoption of the following new/revised HKFRSs that are effective from 1 January 2019.
The Group has applied, for the first time, the following new/ revised HKFRSs that are relevant to the Group:
Annual Improvements to | 2015-2017 Cycle |
HKFRSs | |
HKFRS 16 | Leases |
HK(IFRIC)-Int 23 | Uncertainty over Income Tax |
Treatments | |
Amendments to HKAS 19 | Employee benefits |
Amendments to HKAS 28 | Investments in Associates and |
Joint Ventures | |
Amendments to HKFRS 9 | Prepayment Features with |
Negative Compensation |
本公司截至 2018 年 12 月 31 日止年度的 綜合財務報表採納的會計準則已於此等 中期簡明綜合財務報表一致應用,惟以 下 自 2019 年 1 月 1 日 起 生 效 的 新 訂╱經 修訂香港財務報告準則除外。
本集團已首次應用以下與本集團相關的 新訂╱經修訂香港財務報告準則:
香港財務報告準則 | 2015 年至 |
年度改進 | 2017 年週期 |
香港財務報告準則 | 租賃 |
第 16 號 | |
香港(國際財務報告 | 所得稅處理的 |
詮釋委員會) | 不確定性 |
-詮釋第 23 號 | |
香港會計準則第 19 號 僱員福利 | |
(修訂本) |
香港會計準則第 28 號 | 聯營公司及合營 |
(修訂本) | 企業投資 |
香港財務報告準則 | 提早還款特性及 |
第 9 號(修訂本) | 負補償 |
38 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
3. CHANGES IN ACCOUNTING POLICIES | 3. 會計政策變動(續) |
(Continued) |
Except for HKFRS 16 as described below, the adoption of the above new/revised HKFRSs does not have any significant impacts on the interim condensed consolidated financial statements of the Group.
除下文所述的香港財務報告準則第 16 號 以外,採納上述新訂╱經修訂香港財務 報告準則對於本集團中期簡明綜合財務 報表並無重大影響。
HKFRS 16 "Leases"
HKFRS 16 introduces a single lessee accounting model and requires a lessee to recognise assets and liabilities for all leases with a term of more than twelve months, unless the underlying asset is of low value. A lessee is required to recognise a right-of-use asset representing its right to use the underlying lease asset and a lease liability representing its obligation to make lease payments. A lessee measures right- of-use assets similarly to other non-financial assets (such as property, plant and equipment) and lease liabilities similarly to other financial liabilities. As a consequence, a lessee recognises depreciation (and, if applicable, impairment loss) of the right-of-use asset and interest on the lease liability, and also classifies cash repayments of the lease liability into a principal portion and an interest portion and presents them in the interim condensed consolidated statement of cash flows applying HKAS 7 Statement of Cash Flows.
HKFRS 16 substantially carries forward the lessor accounting requirements of the superseded HKAS 17 Leases. Accordingly, a lessor continues to classify its leases as operating leases or finance leases, and to account for those two types of leases differently.
The Group has reviewed the impact of HKFRS 16 on all its contracts that are, or that contain, leases with effect from 1 January 2019. Based on the practical expedients under HKFRS 16, the Group has elected not to apply the requirements of HKFRS 16 in respect of recognition of lease liability and right-of-use asset to leases for which the lease term ends within twelve months of the date of initial application.
香港財務報告準則第 16 號「租賃」
香港財務報告準則第 16 號引入單一租賃 會計處理模式並規定承租人就為期超過
12 個月的所有租賃確認資產及負債,除 非相關資產為低價值資產。承租人須確 認使用權資產(表示其有權使用相關租賃 資產)及租賃負債(表示其有責任支付租 賃款項)。承租人以與計量其他非金融資 產(例如物業、廠房及設備)類近的方式 計量使用權資產及以與計量其他金融資 產類近的方式計量租賃負債。據此,承 租人確認使用權資產的折舊及減值虧損
(如適用)及租賃負債的利息,並將租賃 負債的現金還款分類為本金部分及利息 部分,並於中期簡明綜合現金流量表應 用香港會計準則第 7 號現金流量表呈列 有關部分。
香港財務報告準則第 16 號大致繼承了香 港會計準則第 17 號有關出租人會計處理 的規定。因此,出租人繼續將其租賃分 類為經營租賃或融資租賃,並且對兩類 租賃進行不同的會計處理。
本集團已檢視香港財務報告準則第 16 號 對 其 所 有 自 2019 年 1 月 1 日 起 生 效 的 租 賃合約或包含租賃的合約的影響。基於 香港財務報告準則第 16 號項下的可行權 宜方法,本集團不選擇應用香港財務報 告準則第 16 號有關確認租賃期於首次應 用日期 12 個月內完結的租賃的租賃負債 及使用權資產的規定。
海藍控股有限公司 / 2019 年中期報告 39
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
3. CHANGES IN ACCOUNTING POLICIES | 3. 會計政策變動(續) |
(Continued) | |
HKFRS 16 "Leases" (Continued) | 香港財務報告準則第16號「租賃(」續) |
The reconciliation of operating lease commitments to lease liabilities is set out below:
經營租賃承擔與租賃負債的對賬如下:
At 1 January 2019 於 2019 年 1 月 1 日
RMB'000
人民幣千元
(Unaudited)
(未經審核)
Operating lease commitments | 經營租賃承擔 | 152 |
Less: Short-term leases recognised on a | 減:以直線法確認為開支的 | |
straight-line basis as expenses | 短期租賃 | (152) |
Total lease liabilities | 租賃負債總額 | - |
40 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
4. REVENUE AND SEGMENT INFORMATION | 4. 收益及分部資料 |
4.1. Revenue
The principal activities of the Group are development, sales and lease of properties in the PRC.
Revenue mainly represented income from sales and rental of properties after deduction of any trade discounts.
The amount of each significant category of revenue is as follows:
4.1. 收益
本集團的主要業務是在中國發展、 銷售及租賃物業。
收益主要指來自銷售及租賃物業, 扣減任何貿易折扣後的收入。
各主要收益類別金額如下:
For the six months ended
30 June
截至 6 月 30 日止六個月
2019 | 2018 |
2019 年 | 2018 年 |
RMB'000 | RMB'000 |
人民幣千元 | 人民幣千元 |
(Unaudited) | (Unaudited) |
(未經審核) | (未經審核) |
Sales of properties: | 物業銷售: | ||
- Development projects | - 發展項目 | ||
(excluding Danzhou Phase I) | (不包括儋州一期) | 76,854 | 861,423 |
- Danzhou Phase I | - 儋州一期 | - | 31,299 |
Rental income from investment | 投資物業租賃收入: | ||
properties: | |||
- Development projects | - 發展項目 | ||
(excluding Danzhou Phase I) | (不包括儋州一期) | 1,610 | 3,157 |
- Danzhou Phase I | - 儋州一期 | 346 | - |
Changes in fair value of investment | 投資物業的公平值變動 | ||
properties | - | 2,534 | |
78,810 | 898,413 | ||
海藍控股有限公司 / 2019 年中期報告 41
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
4. REVENUE AND SEGMENT INFORMATION (Continued)
4.1. Revenue (Continued)
- Disaggregation of revenue
4. 收益及分部資料(續)
4.1. 收益(續)
- 收益分拆
For the six months ended
30 June
截至 6 月 30 日止六個月
2019 | 2018 |
2019 年 | 2018 年 |
RMB'000 | RMB'000 |
人民幣千元 | 人民幣千元 |
(Unaudited) | (Unaudited) |
(未經審核) | (未經審核) |
Other sources of revenue: | 其他收益來源: | ||
Rental income from investment | 投資物業租賃收入 | ||
properties | 1,956 | 3,157 | |
Changes in fair value of investment 投資物業的公平值變動 | |||
properties | - | 2,534 | |
Under the scope of HKFRS 15, | 於香港財務報告準則 | ||
Revenue from contracts with | 第 15 號 | ||
customers: | 範圍內的客戶合約收益: | ||
Timing of revenue recognition | 收益確認的時間 | ||
- At a point in time | - 於某一時間點 | 76,854 | 892,722 |
78,810 | 898,413 | ||
42 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
4. REVENUE AND SEGMENT INFORMATION (Continued)
4.2. Segment Reporting
Business segments
In accordance with the Group's internal financial reporting system, the Group has chosen business segment information as the reporting format for the purposes of these interim condensed consolidated financial statements of the Group.
No geographical segment information is separately presented as the Group's business segments are mainly managed and operated in the Hainan Province of the PRC. The major market of the Group's business segments is the Hainan Province of the PRC.
For management purposes, the Group is organised into business units based on the line of reporting, and has two reportable operating segments as follows:
-
Development projects (excluded Danzhou Phase I but including Danzhou Phase II)
All the Group's development projects refer to the development and sales of residential property units conducted in Hainan Province.
- Danzhou Phase I
Danzhou Phase I project ("Danzhou Phase I") refers to the development and sales of residential property units under phase I developed by Danzhou Shuang Lian Property Development Company Limited ("Danzhou Shuang Lian") in Hainan Province, the PRC.
4. 收益及分部資料(續)
4.2. 分部報告
業務分部
根據本集團的內部財務報告系統, 本集團選擇業務分部資料作為本集 團此等中期簡明綜合財務報表的報 告格式。
由於本集團的業務分部主要在中國 海南省管理及營運,因此並無獨立 呈列地區分部資料。本集團業務分 部的主要市場為中國海南省。
就管理而言,本集團根據呈報項目 組織成業務單位,並有如下兩個須 予報告經營分部:
-
發展項目(不包括儋州一期, 但包括儋州二期)
本集團所有發展項目指在海 南省進行的住宅物業單位的 發展及銷售。 - 儋州一期
儋州一期項目(「儋 州 一 期 」)
指儋州雙聯房地產開發有限 公司(「儋 州 雙 聯 」)在中國海 南省開發的第一期住宅物業 單位的發展及銷售。
海藍控股有限公司 / 2019 年中期報告 43
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
4. REVENUE AND SEGMENT INFORMATION (Continued)
4.2. Segment Reporting (Continued)
Business segments (Continued)
II. Danzhou Phase I (Continued)
4. 收益及分部資料(續)
4.2. 分部報告(續)
業務分部(續)
ii. 儋州一期(續)
The executive directors of the Company, being the chief operating decision makers, monitor the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment.
Income taxes are managed on a group basis and are not allocated to operating segments.
Segment results, assets and liabilities
Segment assets and liabilities include all assets and liabilities of the Group, which are managed directly by the segments.
Revenue and expenses are allocated to the reportable segments with reference to sales generated by those segments and the expenses incurred by those segments or which otherwise arise from the depreciation or amortisation of assets attributable to those segments.
The measure used for reporting segment (loss) profit is "adjusted EBIT" i.e. "adjusted earnings before interest and taxes", where "interest" is regarded as including investment income. To arrive at adjusted EBIT the Group's earning are further adjusted for items not specifically attributed to individual segments.
本公司執行董事(即主要經營 決策者)獨立監察各業務單位 的經營業績,以就資源分配 及表現評估作出決策。
所得稅按集團基準管理,並 不分配至經營分部。
分部業績、資產及負債
資產及負債包括本集團由分部直接 管理的所有資產及負債。
收益及開支乃參考該等分部所得銷 售額及該等分部所產生之開支或另 外因該等分部應佔資產之折舊或攤 銷而產生之開支分配至須予報告分 部。
用於報告分部(虧損)溢利之計量為 「經調整 EBIT」,即「未計利息及稅 項前經調整盈利」,其中「利息」視 為 包 括 投 資 收 入。 為 達 至 經 調 整 EBIT,本集團之盈利乃對並未指定 屬於個別分部之項目作出進一步調
整。
44 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
4. REVENUE AND SEGMENT INFORMATION | 4. 收益及分部資料(續) | |||||||
(Continued) | ||||||||
4.2. Segment Reporting (Continued) | 4.2. 分部報告(續) | |||||||
Segment results, assets and liabilities (Continued) | 分部業績、資產及負債(續) | |||||||
Information regarding the Group's reportable segments | 截 至 2019 年 及 2018 年 6 月 30 日 止 | |||||||
for the periods ended 30 June 2019 and 2018 is set out | 期間有關本集團須予報告分部資料 | |||||||
below. | 載列如下。 | |||||||
Development Projects | Danzhou Phase I | Total | ||||||
發展項目 | 儋州一期 | 總計 | ||||||
2019 | 2018 | 2019 | 2018 | 2019 | 2018 | |||
2019年 | 2018年 | 2019年 | 2018年 | 2019年 | 2018年 | |||
RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | |||
For the six months ended | 截至 6月 30日止六個月 | |||||||
30 June (unaudited) | (未經審核) | 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 | |
Revenue from external | 外部客戶收益 | |||||||
customers | 78,464 | 867,114 | 346 | 31,299 | 78,810 | 898,413 | ||
Inter-segment revenue | 分部間收益 | - | - | - | - | - | - | |
Reportable segment revenue | 須予報告分部收益 | 78,464 | 867,114 | 346 | 31,299 | 78,810 | 898,413 | |
Reportable segment gross profit 須予報告分部毛利 | 41,516 | 471,136 | 346 | (13,908) | 41,862 | 457,228 | ||
Reportable segment (loss) profit 須予報告分部(虧損) | ||||||||
(adjusted EBIT) | 溢利(經調整EBIT) | (28,884) | 381,817 | (689) | (22,861) | (29,573) | 358,956 | |
海藍控股有限公司 / 2019 年中期報告 45
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
4. REVENUE AND SEGMENT INFORMATION | 4. 收益及分部資料(續) | |||||||
(Continued) | ||||||||
4.2. Segment Reporting (Continued) | 4.2. 分部報告(續) | |||||||
Segment results, assets and liabilities (Continued) | 分部業績、資產及負債(續) | |||||||
At 30 June At 31 December | At 30 June | At 31 December | At 30 June | At 31 December | ||||
2019 | 2018 | 2019 | 2018 | 2019 | 2018 | |||
於 2019年 | 於2018年 | 於 2019年 | 於2018年 | 於 2019年 | 於2018年 | |||
6月 30日 | 12月31日 | 6月 30日 | 12月31日 | 6月 30日 | 12月31日 | |||
RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | RMB'000 | |||
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 | |||
(Unaudited) | (Audited) | (Unaudited) | (Audited) | (Unaudited) | (Audited) | |||
(未經審核) | (經審核) | (未經審核) | (經審核) | (未經審核) | (經審核) | |||
Reportable segment assets | 須予報告分部資產 | 4,523,083 | 4,653,886 | 387,239 | 389,354 | 4,910,322 | 5,043,240 | |
Including: | 包括: | |||||||
Cash and cash equivalents | 現金及現金等價物 | 1,045,594 | 682,750 | 1,761 | 447 | 1,047,355 | 683,197 | |
Properties under development | 發展中物業 | 2,643,244 | 2,428,600 | - | - | 2,643,244 | 2,428,600 | |
Completed properties held | 持作出售已落成物業 | |||||||
for sale | 346,493 | 388,326 | 97,271 | 97,236 | 443,764 | 485,562 | ||
Reportable segment liabilities 須予報告分部負債 | 2,654,141 | 2,769,539 | 124,375 | 124,277 | 2,778,516 | 2,893,816 | ||
Including: | 包括: | |||||||
Trade and other payables | 貿易及其他應付款項 | 1,147,913 | 1,138,530 | 65,465 | 66,955 | 1,213,378 | 1,205,485 | |
Contract liabilities | 合約負債 | 672,931 | 345,146 | - | - | 672,931 | 345,146 | |
46 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
4. REVENUE AND SEGMENT INFORMATION | 4. | 收益及分部資料(續) | |||
(Continued) | |||||
4.2. Segment Reporting (Continued) | 4.2. 分部報告(續) | ||||
Segment results, assets and liabilities (Continued) | 分部業績、資產及負債(續) | ||||
Reconciliation of reportable segment profit or loss | 須予報告分部損益對賬 | ||||
For the six months ended | |||||
30 June | |||||
截至 6 月 30 日止六個月 | |||||
2019 | 2018 | ||||
2019 年 | 2018 年 | ||||
RMB'000 | RMB'000 | ||||
人民幣千元 | 人民幣千元 | ||||
(Unaudited) | (Unaudited) | ||||
(未經審核) | (未經審核) | ||||
Reportable segment (loss) profit | 須予報告分部(虧損)溢利 | ||||
(adjusted EBIT) | (經調整 EBIT) | (29,573) | 358,956 | ||
Elimination of inter-segment profits | 對銷分部間溢利 | - | - | ||
Reportable segment (loss) profit | 產生自本集團外部客戶的須予 | ||||
derived from the Group's external | 報告分部(虧損)溢利 | ||||
customers | (29,573) | 358,956 | |||
Other income | 其他收入 | 630 | 903 | ||
Realised gain arising from financial | 產生自按公平值計入損益的金融 | ||||
assets at FVPL | 資產的已變現收益 | 9,414 | - | ||
Finance income | 財務收入 | 9,590 | 21,917 | ||
Finance costs | 財務成本 | (16) | (3,552) | ||
Consolidated (loss) profit | 除稅前綜合(虧損)溢利 | ||||
before taxation | (9,955) | 378,224 | |||
海藍控股有限公司 / 2019 年中期報告 47
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
5. | SEASONABILITY OF OPERATION | 5. | 業務的季節性 | |||
The Group's results of operations tend to fluctuate from | 本集團的經營業績於不同期間可能會波 | |||||
period to period. The number of properties that the Group | 動不定。由於房地產發展本身的週期需 | |||||
develops, completes or delivers during any particular period is | 時甚長,進行土地╱項目收購、籌備工 | |||||
limited due to the substantial amount of capital required for | 作及實際發展前預先的重新安置需要龐 | |||||
land/project acquisition, preparation and resettlement in | 大資金,因此本集團於任何特定期間內 | |||||
advance of actual development because of the lengthy | 發展、完成或交付的物業數目有限。此 | |||||
development cycle during which the development itself takes | 外,季節性變化亦令預售及銷售大幅波 | |||||
place. Seasonal variations have, in addition, caused significant | 動。 | |||||
fluctuations in pre-sales and sales. | ||||||
As the result of these and other factors, the Group's cash | 由於上述及其他因素使然,本集團的現 | |||||
flow, revenue, and profit will fluctuate from period to period | 金流、收益及溢利將會於不同期間波動 | |||||
and the results of operations for any interim period may not | 不定,而於任何中期期間的經營業績或 | |||||
be indicative of the Group's actual annual results or results of | 並不反映本集團的實際全年業績或本集 | |||||
the Group's development projects. | 團發展項目的業績。 | |||||
6. | FINANCE INCOME, NET | 6. | 財務收入淨額 | |||
For the six months ended | ||||||
30 June | ||||||
截至 6 月 30 日止六個月 | ||||||
2019 | 2018 | |||||
2019 年 | 2018 年 | |||||
RMB'000 | RMB'000 | |||||
人民幣千元 | 人民幣千元 | |||||
(Unaudited) | (Unaudited) | |||||
(未經審核) | (未經審核) | |||||
Finance income | 財務收入 | |||||
Bank interest income | 銀行利息收入 | 9,590 | 21,917 | |||
Finance costs | 財務成本 | |||||
Interest on lease liabilities | 租賃負債利息 | (16) | - | |||
Others | 其他 | - | (3,552) | |||
(16) | (3,552) | |||||
Finance income, net | 財務收入淨額 | 9,574 | 18,365 | |||
48 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
7. INCOME TAX EXPENSES | 7. 所得稅開支 | ||||
For the six months ended | |||||
30 June | |||||
截至 6 月 30 日止六個月 | |||||
2019 | 2018 | ||||
2019 年 | 2018 年 | ||||
RMB'000 | RMB'000 | ||||
人民幣千元 | 人民幣千元 | ||||
(Unaudited) | (Unaudited) | ||||
(未經審核) | (未經審核) | ||||
PRC Corporate Income Tax ("CIT") | 中國企業所得稅(「企業所得稅」) | ||||
(Note) | (附註) | (101,152) | 125,739 | ||
PRC Land Appreciation Tax ("LAT") | 中國土地增值稅(「土地增值稅」) | 8,953 | 205,765 | ||
Deferred income tax (Note) | 遞延所得稅(附註) | 102,031 | (52,046) | ||
9,832 | 279,458 | ||||
Note: During the six months ended 30 June 2019, the Group has paid the LAT | 附註: 於截至 2019 年 6 月 30 日止 6 個月,本集團已 | ||||
amounting to RMB426,537,000 which are deductible under CIT when | 支 付 土 地 增 值 稅 人 民 幣 426,537,000 元,於 | ||||
they are paid. As a result, CIT payable of RMB106,634,000 recognised | 支付時在企業所得稅下扣減。因此,本期間 | ||||
in prior years was derecognised and the respective temporary | 取 消 確 認 過 往 年 度 確 認 人 民 幣 106,634,000 | ||||
difference arising from LAT provision of RMB106,634,000 was charged | 元的應付企業所得稅及土地增值稅撥備產生 | ||||
to profit or loss during the period. | 的各項暫時性差額人民幣 106,634,000 元於 | ||||
損益扣除。 |
The Company was incorporated in the Cayman Islands as an exempted company with limited liability under the Company Law of Cayman Islands and, accordingly, is exempted from payment of Cayman Islands income tax. The Group companies in the British Virgin Islands ("BVI") were incorporated under the International Business Companies Act of the British Virgin Islands and, accordingly, exempted from BVI income tax.
Hong Kong profits tax
No Hong Kong profits tax has been provided for the periods ended 30 June 2019 and 2018 as the Group's entities has no assessable profits arising in or derived from Hong Kong for the periods.
CIT
CIT has been provided on the estimated assessable profits of subsidiaries operating in the PRC at 25% (six months ended 30 June 2018: 25%).
本公司根據開曼群島公司法在開曼群島 註冊成立為豁免有限公司,因此獲豁免 繳納開曼群島所得稅。在英屬處女群島 (「英 屬 處 女 群 島」)的集團成員公司乃根 據英屬處女群島國際商業公司法註冊成 立,因此獲豁免繳納英屬處女群島所得
稅。
香港利得稅
由於本集團的實體於截至 2019年及 2018
年 6 月 30 日止期間並無產生自或源於香 港的應課稅溢利,故並無就該等期間的 香港利得稅計提撥備。
企業所得稅
已就在中國營運的附屬公司的估計應課 稅溢利按 25%(截至 2018 年 6 月 30 日止 六個月:25%)的稅率作出企業所得稅撥 備。
海藍控股有限公司 / 2019 年中期報告 49
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
7. INCOME TAX EXPENSES (Continued) | 7. 所得稅開支(續) |
LAT | 土地增值稅 |
LAT is levied at progressive rates ranging from 30% to 60% on the appreciation of land value, being the proceeds of sales of properties less deductible expenditures including cost of land use rights and all property development expenditures.
土地增值稅以土地增值(即物業銷售所得 款項減可扣除開支(包括土地使用權成本 及所有物業開發開支))按 30% 至 60% 的 累進稅率徵收。
8. (LOSS) PROFIT FOR THE PERIOD
(Loss) Profit for the period is arrived at after charging:
8. 本期間(虧損)溢利
本期間(虧損)溢利經扣除以下各項:
For the six months ended
30 June
截至 6 月 30 日止六個月
2019 | 2018 |
2019 年 | 2018 年 |
RMB'000 | RMB'000 |
人民幣千元 | 人民幣千元 |
(Unaudited) | Unaudited |
(未經審核) | (未經審核) |
Total staff costs (including directors' | 總員工成本(包括董事薪酬及以 | ||
emoluments and share-based | 股份為基礎的付款開支) | ||
payments expenses) | 5,647 | 5,362 | |
Deprecation of property, plant and | 物業、廠房及設備折舊 | ||
equipment | 1,461 | 1,765 | |
Depreciation of rights-of-use assets | 使用權資產折舊 | 142 | - |
Amortisation of intangible assets | 無形資產攤銷(計入行政開支) | ||
(included in administrative expenses) | 37 | 68 | |
50 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
9. (LOSS) EARNINGS PER SHARE | 9. | 每股(虧損)盈利 | |||
The calculation of basic (loss) earnings per share is based on | 每股基本(虧損)盈利乃根據本公司擁有 | ||||
the (loss) profit attributable to owners of the Company and | 人應佔(虧損)溢利及期內已發行普通股 | ||||
the weighted average number of ordinary shares in issue | 加權平均數計算。 | ||||
during the period. | |||||
For the six months ended | |||||
30 June | |||||
截至 6 月 30 日止六個月 | |||||
2019 | 2018 | ||||
2019 年 | 2018 年 | ||||
(Unaudited) | (Unaudited) | ||||
(未經審核) | (未經審核) | ||||
(Loss) Profit attributable to owners | 本公司擁有人應佔(虧損)溢利 | ||||
of the Company (RMB) | (人民幣) | (8,591,000) | 120,466,000 | ||
Weighted average number of ordinary | 已發行普通股加權平均數 | ||||
shares in issue | 300,000,000 | 300,000,000 | |||
Basic (loss) earnings per share (RMB) | 每股基本(虧損)盈利(人民幣) | (0.03) | 0.40 | ||
There were no dilutive potential ordinary shares during the | 於 截 至 2019 年 及 2018 年 6 月 30 日 止 期 | ||||
periods ended 30 June 2019 and 2018 and, therefore, the | 間,並無潛在攤薄普通股,故每股攤薄 | ||||
diluted (loss) earnings per share were the same as the basic | (虧損)盈利與每股基本(虧損)盈利相同。 | ||||
(loss) earnings per share. |
海藍控股有限公司 / 2019 年中期報告 51
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
10. INTERESTS IN AN ASSOCIATE | 10. 於聯營公司的權益 |
As at 30 June 2019, the Group held 49% equity interest in 深 圳 奧 藍 置 業 有 限 公 司 (Shenzhen Aolan Estate Co., Ltd.,
- Shenzhen Aolan"). The registered share capital of Shenzhen Aolan is RMB10,000,000, both shareholders have not injected any capital contribution up to date of this interim condensed consolidated financial statements.
於 2019 年 6 月 30 日,本集團持有深圳奧 藍置業有限公司(「深圳奧藍」)49% 股本 權 益。 深 圳 奧 藍 的 註 冊 資 本 為 人 民 幣 10,000,000 元,而直至本中期簡明綜合 財務報表日期,兩名股東均無作出任何 注資。
At 30 June | At 31 December | ||
2019 | 2018 | ||
於 2019 | 年 | 於 2018 | 年 |
6 月 30 | 日 | 12 月 31 | 日 |
RMB'000 | RMB'000 | ||
人民幣千元 | 人民幣千元 | ||
(Unaudited) | (Audited) | ||
(未經審核) | (經審核) |
Unlisted shares, at cost | 非上市股份(按成本計) | - | - |
Loan to an associate (Note) | 向聯營公司貸款(附註) | 24,500 | - |
24,500 | - | ||
Note: The loan to an associate is unsecured, interest-free and the settlement | 附註: 向聯營公司作出的貸款為無抵押、免息,且 |
of which is neither planned nor likely to occur in the foreseeable future. | 概無償付計劃及不大可能於可見將來償付。 |
11. INVESTMENT PROPERTIES | 11. 投資物業 |
As at 30 June 2019 and 31 December 2018, the Group's investment properties represent the car parks held by the Group for rental purpose.
The fair value of investment properties is categorised as a Level 3 measurement in accordance with HKFRS 13 Fair Value Measurement. There were no transfers between Level 1 and Level 2 fair value measurements or transfers into or out of Level 3 fair value measurements.
The valuations of the leased car parks were carried out at 31 December 2018 by the Group's independent valuer and the directors using the income capitalisation approach. As management believes that there is no material change of fair value per car park from 31 December 2018 to 30 June 2019, accordingly, no independent valuation of investment properties was performed on 30 June 2019.
於2019年6月30日及2018年12月31日, 本集團的投資物業指本集團持作租賃用 途的泊車位。
根據香港財務報告準則第 13 號公平值計 量,投資物業的公平值分類為第三級計 量。概無自第一級及第二級公平值計量 轉入第三級公平值計量,亦無自第三級 公平值計量轉入第一級及第二級公平值 計量。
於 2018 年 12 月 31 日,已 出 租 泊 車 位 由 本集團的獨立估值師及董事採用收入資 本化法進行估值。由於管理層認為 2018
年 12 月 31 日 至 2019 年 6 月 30 日 各 泊 車 位的公平值並無重大變動。因此,並無 於 2019 年 6 月 30 日對投資物業進行獨立 估值。
52 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
12. FINANCIAL ASSETS AT FAIR VALUE | 12. 按公平值計入損益的金融資產 | |||
THROUGH PROFIT OR LOSS | ||||
Financial assets at fair value through profit or loss include the | 按公平值計入損益的金融資產包括以下 | |||
following: | 各項: | |||
At | At | |||
30 June | 31 December | |||
2019 | 2018 | |||
於 2019 年 | 於 2018 年 | |||
6 月 30 日 | 12 月 31 日 | |||
RMB'000 | RMB'000 | |||
人民幣千元 | 人民幣千元 | |||
(Unaudited) | (Audited) | |||
(未經審核) | (經審核) | |||
Unlisted securities: | 非上市證券: | |||
Equity securities - outside Hong Kong | 股本證券 - 香港境外(附註 b) | |||
(Note b) | 1,726 | 1,726 | ||
Structured deposits - outside Hong Kong 結構性存款 - 香港境外(附註 a) | ||||
(Note a) | - | 806,694 | ||
1,726 | 808,420 | |||
Classified as: | 分類為: | |||
Non-current assets | 非流動資產 | 1,726 | 1,726 | |
Current assets | 流動資產 | - | 806,694 | |
1,726 | 808,420 | |||
Note a: The structured deposits were matured and fully redeemed during the period.
Note b: The fair value of unlisted equity securities is categorised as a Level 2 measurement in accordance with HKFRS 13 Fair Value Measurement. There were no transfers between Level 1 and Level 2 fair value measurements or transfers into or out of Level 3 fair value measurements. The fair value of the unlisted equity securities is evaluated by the directors with reference to latest financial statements of the investee.
附註 a: 結構性存款於期內到期及全部贖回。
附註 b: 根據香港財務報告準則第 13 號公平值計量, 非 上 市 股 本 證 券 的 公 平 值 分 類 為 第 二 級 計 量。概無自第一級及第二級公平值計量轉入 第三級公平值計量,亦無自第三級公平值計 量轉入第一級及第二級公平值計量。非上市 股本證券的公平值經董事參考被投資方的最 新財務報表而作出評估。
海藍控股有限公司 / 2019 年中期報告 53
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
13. TRADE AND OTHER RECEIVABLES | 13. 貿易及其他應收款項 | ||||
At | At | ||||
30 June | 31 December | ||||
2019 | 2018 | ||||
於 2019 年 | 於 2018 年 | ||||
6 月 30 日 | 12 月 31 日 | ||||
RMB'000 | RMB'000 | ||||
人民幣千元 | 人民幣千元 | ||||
(Unaudited) | (Audited) | ||||
(未經審核) | (經審核) | ||||
Trade receivables - third parties (note i) | 貿易應收款項 - 第三方(附註 i) | ||||
- Non-current | - 非即期 | 18,267 | 22,717 | ||
- Current | - 即期 | 3,198 | 3,726 | ||
21,465 | 26,443 | ||||
Less: Loss allowance | 減:虧損準備 | (19) | (19) | ||
21,446 | 26,424 | ||||
Other receivables - third parties | 其他應收款項 - 第三方 | 29,605 | 19,747 | ||
Less: Loss allowance | 減:虧損準備 | (13,676) | (13,676) | ||
15,929 | 6,071 | ||||
Amounts due from related parties | 應收關聯方款項 | 284 | 194 | ||
Amount due from a non-controlling | |||||
shareholder | 應收非控股股東款項 | - | 1,413 | ||
Advance payments to contractors | 向承包商支付的預付款 | 3,863 | 4,746 | ||
Community facilities deposits | 社區設施按金 | 11,227 | 9,242 | ||
Interest receivables on financial assets | 按公平值計入損益的金融資產 | ||||
at FVPL | 應收利息 | - | 6,914 | ||
Expenditures incurred for construction of | |||||
community facilities | 建設社區設施所產生的開支 | 30,004 | 30,004 | ||
Prepaid utilities expenses | 預付公用費用 | 3,534 | 3,479 | ||
Prepaid business tax and other taxes | 預付營業稅及其他稅項 | 40,548 | 39,454 | ||
105,389 | 101,517 | ||||
Loan to non-controlling shareholders- | 貸款予非控股股東 - 非流動 | ||||
Non-current (note ii) | (附註 ii) | 3,592 | - | ||
Total | 總計 | 130,427 | 127,941 | ||
Classified as: | 分類為: | ||||
Non-current assets | 非流動資產 | 21,859 | 22,717 | ||
Current assets | 流動資產 | 108,568 | 105,224 | ||
130,427 | 127,941 | ||||
54 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
(Expressed in Renminbi thousands unless otherwise indicated) ( 除特別註明外,金額為人民幣千元 )
13. TRADE AND OTHER RECEIVABLES (Continued) 13. 貿易及其他應收款項(續)
Notes:
- Trade receivables comprise receivables due from customers in relation to sales of properties and rental income. Proceeds from the sale of properties are made in lump-sum payments or paid by instalments in accordance with the terms of the corresponding sale and purchase agreements. Receivables to be recovered more than one year are reclassified to long-term receivables. The remaining balance of trade receivables are expected to be recovered within one year.
- Loan to non-controlling shareholders of a subsidiary is secured by an equity interest in the subsidiary of the Company, interest-free and repayable on 26 February 2029.
附註:
- 貿易應收款項包括就銷售物業應收客戶的應 收款項及租金收入。銷售物業的所得款項乃 根據相關買賣協議的條款以一次性付款或分 期付款的方式支付。將於一年後收回的應收 款項將重新分類為長期應收款項。貿易應收 款項的餘款預期於一年內收回。
- 向附屬公司非控股股東作出的貸款以本公司 附屬公司的股權作抵押,屬免息並應於 2029 年 2 月 26 日償還。
As at 30 June 2019 and 31 December 2018, the carrying amounts of trade and other receivables approximates their fair values.
As at 30 June 2019 and 31 December 2018, the ageing analysis of trade receivables based on the invoice date that trade receivables were recognised, is as follows:
於2019年6月30日及2018年12月31日, 貿易及其他應收款項的賬面值與其公平 值相若。
於2019年6月30日及2018年12月31日, 根據確認貿易應收款項的發票日期作出 的貿易應收款項賬齡分析如下:
At | At |
30 June | 31 December |
2019 | 2018 |
於 2019 年 | 於 2018 年 | |||
6 月 30 日 | 12 月 31 日 | |||
RMB'000 | RMB'000 | |||
人民幣千元 | 人民幣千元 | |||
(Unaudited) | (Audited) | |||
(未經審核) | (經審核) | |||
Within 1 year | 1 | 年以內 | 20,779 | 23,719 |
Over 1 year but less than 2 years | 1 | 年以上但少於 2 年 | 128 | 2,178 |
Over 2 years but less than 3 years | 2 | 年以上但少於 3 年 | 12 | 4 |
Over 3 years | 3 | 年以上 | 546 | 542 |
21,465 | 26,443 | |||
海藍控股有限公司 / 2019 年中期報告 55
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
14. CURRENT TAX ASSETS (LIABILITIES) | 14. | 即期稅項資產(負債) | |||
At | At | ||||
30 June | 31 December | ||||
2019 | 2018 | ||||
於 2019 年 | 於 2018 年 | ||||
6 月 30 日 | 12 月 31 日 | ||||
RMB'000 | RMB'000 | ||||
人民幣千元 | 人民幣千元 | ||||
(Unaudited) | (Audited) | ||||
(未經審核) | (經審核) | ||||
Prepaid CIT | 預付企業所得稅 | 11,818 | 11,818 | ||
Prepaid LAT | 預付土地增值稅 | 18,494 | 15,309 | ||
Current tax assets recognised in the | 於中期簡明綜合財務狀況表 | ||||
interim condensed consolidated | 確認的即期稅項資產 | ||||
statement of financial position | 30,312 | 27,127 | |||
Current CIT payable | 應付即期企業所得稅 | (135,656) | (240,553) | ||
Current LAT payable | 應付即期土地增值稅 | (159,123) | (579,692) | ||
Current tax liabilities recognised in the | 於中期簡明綜合財務狀況表 | ||||
interim condensed consolidated | 確認的即期稅項負債 | ||||
statement of financial position | (294,779) | (820,245) | |||
Provision for LAT has been made pursuant to applicable tax | 根據中國適用的稅法,已就土地增值稅 | ||||
laws in the PRC. The Group considers the timing of | 計提撥備。本集團認為結算時間取決於 | ||||
settlement is dependent on the practice of local tax bureaus. | 地方稅務局的實際情況。鑑於土地增值 | ||||
As a result of the uncertainty of timing of payment of LAT, | 稅繳付時間的不確定性,於 2019 年 6 月 | ||||
the provisions have been recorded as current liabilities as at | 30 日及 2018 年 12 月 31 日,有關撥備已 | ||||
30 June 2019 and 31 December 2018. | 記錄為流動負債。 |
56 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
15. TRADE AND OTHER PAYABLES | 15. 貿易及其他應付款項 | |||
At | At | |||
30 June | 31 December | |||
2019 | 2018 | |||
於 2019 年 | 於 2018 年 | |||
6 月 30 日 | 12 月 31 日 | |||
RMB'000 | RMB'000 | |||
人民幣千元 | 人民幣千元 | |||
(Unaudited) | (Audited) | |||
(未經審核) | (經審核) | |||
Trade payables (Note a) | 貿易應付款項(附註 a) | |||
- Third parties | - 第三方 | 397,890 | 339,730 | |
- Related parties | - 關聯方 | 222,530 | 241,581 | |
620,420 | 581,311 | |||
Amounts due to related parties | 應付關聯方款項 | 321 | 13,131 | |
Amounts due to a non-controlling | 應付非控股股東款項 | |||
shareholder | 18,544 | 11,181 | ||
Receipt in advance for rental income | 預收租賃收入 | 57,038 | 58,878 | |
Accrued audit fees | 應計審計費用 | 5,090 | 5,009 | |
Accrued payroll | 應計薪金 | 1,461 | 2,002 | |
Other payables and accruals | 其他應付款項及應計費用 | 40,654 | 25,511 | |
Temporary receipts from customers | 暫收客戶款項 | 63,093 | 76,710 | |
Tender deposits receipts from | 收取承包商投標按金 | |||
contractors | 4,743 | 4,313 | ||
Other tax payables | 其他應付稅項 | 10,659 | 12,941 | |
Guarantee deposits | 保證按金 | 391,355 | 414,498 | |
592,958 | 624,174 | |||
1,213,378 | 1,205,485 | |||
海藍控股有限公司 / 2019 年中期報告 57
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
15. TRADE AND OTHER PAYABLES (Continued) 15. 貿易及其他應付款項(續)
-
Trade payables
Trade payables mainly represent amounts due to contractors. Payment to contractors is by instalments according to progress and agreed milestones. The Group normally retains 5% as retention payment.
As at 30 June 2019 and 31 December 2018, the ageing analysis of trade payables based on the date the trade payables were recognised, is as follows:
- 貿易應付款項
貿易應付款項主要指應付承包商款 項。向承包商付款根據進度及協定 里程碑分期進行。本集團一般保留 5% 作為保留金。
於 2019 年 6 月 30 日 及 2018 年 12 月 31 日,貿易應付款項根據確認貿易 應 付 款 項 當 日 進 行 的 賬 齡 分 析 如 下:
At | At | |||
30 June | 31 December | |||
2019 | 2018 | |||
於 2019 年 | 於 2018 年 | |||
6 月 30 日 | 12 月 31 日 | |||
RMB'000 | RMB'000 | |||
人民幣千元 | 人民幣千元 | |||
(Unaudited) | (Audited) | |||
(未經審核) | (經審核) | |||
Within 3 months | 3 個月內 | 278,454 | 220,852 | |
Over 3 months but less than | 3 個月以上但 | |||
6 months | 少於 6 個月 | 44,227 | 4,436 | |
Over 6 months but less than | 6 個月以上但 | |||
12 months | 少於 12 個月 | 188,614 | 98,925 | |
Over 12 months | 12 個月以上 | 109,125 | 257,098 | |
620,420 | 581,311 | |||
16. BANK BORROWINGS | 16. 銀行借款 |
As at 30 June 2019, the bank borrowings were secured by certain properties under development with carrying amount of RMB161,198,000, interest bearing at rates of RMB Loan rates of 3-5 years (including 5 years) times 115% per annum, repayable between 20 October 2020 and 5 June 2023 and guaranteed by a subsidiary of the Company.
The directors estimate the fair value of the Group's borrowings at 30 June 2019 approximate to their carrying amounts (31 December 2018: Nil).
於 2019 年 6 月 30 日,銀行借款以賬面值 為人民幣 161,198,000 元的若干開發中物 業作抵押,按三至五年(包括五年)人民 幣貸款利率上浮 15% 的年利率計息,於
2020 年 10 月 20 日至 2023 年 6 月 5 日期間 償還,並由本公司一間附屬公司擔保。
董事估計,本集團於 2019 年 6 月 30 日的 借款公平值與其賬面值相若(2018 年 12 月 31 日:無)。
58 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
17. SHARE CAPITAL AND DIVIDENDS | 17. 股本及股息 |
-
Dividends
The Board does not recommend the distribution of a final dividend in respect of the previous financial year or any interim dividend for the six months ended 30 June 2019 (six month ended 30 June 2018: Nil).
- 股息
董事會不建議就上一個財政年度分 派 末 期 股 息, 亦 不 建 議 就 截 至 2019 年 6 月 30 日 止 六 個 月 分 派 中 期股息(截至 2018 年 6 月 30 日止六 個月:無)。
(b) Share capital | (b) 股本 | ||||||
At 30 June 2019 | At 31 December 2018 | ||||||
於 2019年 6月 30日 | 於 2018年 12月 31日 | ||||||
Number of | Number of | ||||||
shares | RMB'000 | shares | RMB'000 | ||||
股份數目 | 人民幣千元 | 股份數目 | 人民幣千元 | ||||
(Unaudited) | (Unaudited) | (Audited) | (Audited) | ||||
(未經審核) | (未經審核) | (經審核) | (經審核) | ||||
Issued and fully paid: | 已發行及繳足: | ||||||
At beginning of the reporting | 於報告期初及報告期末 | ||||||
period and at end of | |||||||
the reporting period | 300,000,000 | 2,585 | 300,000,000 | 2,585 | |||
18. CAPITAL EXPENDITURE COMMITMENTS | 18. 資本開支承擔 |
Capital commitments outstanding at 30 June 2019 and 31 December 2018 not provided for in interim condensed consolidated financial statements were as follows:
中 期 簡 明 綜 合 財 務 報 表 並 無 就 以 下 於 2019 年 6 月 30 日 及 2018 年 12 月 31 日 的 未償還資本承擔計提撥備:
At | At | ||
30 June | 31 December | ||
2019 | 2018 | ||
於 2019 年 | 於 2018 年 | ||
6 月 30 日 | 12 月 31 日 | ||
RMB'000 | RMB'000 | ||
人民幣千元 | 人民幣千元 | ||
(Unaudited) | (Audited) | ||
(未經審核) | (經審核) | ||
Contracted but not provided for | 已訂約但未撥備 | 1,033,740 | 828,885 |
海藍控股有限公司 / 2019 年中期報告 59
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
19. CONTINGENT LIABILITIES/GUARANTEES ISSUED
-
Guarantees in respect of mortgage facilities
The maximum amount of guarantees given to banks for mortgage facilities granted to the purchasers of the Group's properties at 30 June 2019 and 31 December
2018 was as follows:
19. 或然負債╱已發出的擔保
-
按揭融資擔保
於 2019 年 6 月 30 日 及 2018 年 12 月 31 日,本集團就授予本集團物業買 家的按揭融資而給予銀行的最高擔 保金額如下:
At | At | ||
30 June | 31 December | ||
2019 | 2018 | ||
於 2019 年 | 於 2018 年 | ||
6 月 30 日 | 12 月 31 日 | ||
RMB'000 | RMB'000 | ||
人民幣千元 | 人民幣千元 | ||
(Unaudited) | (Audited) | ||
(未經審核) | (經審核) | ||
Guarantees given to banks for | 就授予本集團物業買家的 | ||
mortgage facilities granted to | 按揭融資向銀行 | ||
purchasers of the Group's properties | 提供的擔保 | 103,372 | 189,840 |
The Group has not recognised any deferred income in | 本集團尚未就該等擔保確認任何遞 | ||
respect of these guarantees as its fair value is | 延收入,原因為董事認為其公平值 | ||
considered to be minimal by the directors. | 甚低。 |
- Land use right
- Haikou Phoenix Aqua City Phase II
On 17 January 2018, a subsidiary of the Company, H a i n a n N a n h a i X i a n g L o n g P r o p e r t i e s Development Limited ("Hainan Nanhai Xiang Long") received a decision from Haikou People's Government in relation to its confiscating of the state-owned construction land use right of a parcel of land owned by Hainan Nanhai Xiang Long located to the north of Bin Hai Xi Lu in Haikou, with a total site area of approximately 88,209.07 square meters (the land certificate number being Hai Kou Shi Guo Yong (2008) No. 001431) (Haikou Phoenix Aqua City Phase II (the "Phase II")) (the "Haikou Decision") for the reason that the land parcel has not been developed and constructed on schedule.
- 土地使用權
- 海口鳳凰水城二期
於 2018 年 1 月 17 日,本 公 司附屬公司海南南海翔龍房地 產開發有限公司(「海 南 南 海 翔 龍 」)收到海口市人民政府 有關沒收海南南海翔龍擁有 的 位 於 海 口 市 濱 海 西 路 北 側,總地盤面積約 88,209.07
平方米之土地(土地證號為海 口市國用(2008)第001431號)
- 海 口 鳳 凰 水 城 二 期(「 二 期」))的國有建設用地使用權 的 決 定 書(「海 口 決 定 書 」), 原因為該宗土地未有按時開 發建設。
60 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
19. CONTINGENT LIABILITIES/GUARANTEES ISSUED (Continued)
- Land use right
-
Haikou Phoenix Aqua City Phase II (Continued)
On 15 June 2018, the Group has formally instituted an application of administrative proceeding on the Haikou Decision to the Intermediate People's Court of Haikou City ("Haikou Court"). On 28 December 2018, Haikou Court issued its administrative judgment (the "Haikou Administrative Judgment") on the administrative proceeding in relation to Phase II. Haikou Court ruled that the Group succeeded in its administrative proceeding against Haikou People's Government and dismissed the Haikou Decision in relation to the recovery of the land use right of Haikou project without compensation by the Haikou People's Government for the reasons that Haikou Decision was made without sufficient evidence and was not applied with the applicable laws. On 13 February 2019, Hainan Nanhai Xiang Long received an appeal notice (the "Appeal Notice") from Higher People's Court of Hainan Province that the Haikou People's Government has made an application to appeal against the Haikou Administrative Judgment. On 4 March 2019, Hainan Nanhai Xiang Long filed a defence in respect of the Appeal Notice to the Haikou Court.
The directors of the Company consider that the Group, after consulted the Group's external counsels, has reasonable grounds to justify that the Haikou Administrative Judgment is still valid and has a view of that it is not more likely than not that a present obligation to surrender the land without compensation exists at the end of the reporting period. At the end of reporting period, no impairment has been made in respect of the investment cost on the land use right of Phase II. On 16 October 2019, the Higher People's Court of Hainan Province issued its administrative judgment on the Haikou Decision and revoked the Haikou Decision issued by Haikou People's Government in relation to the confiscation of the land parcel. The administrative judgment issued by the Higher People's Court of Hainan Province was final.
-
Haikou Phoenix Aqua City Phase II (Continued)
19. 或然負債╱已發出的擔保(續)
- 土地使用權
-
海口鳳凰水城二期(續)
本集團已於 2018 年 6 月 15 日 向海口市中級人民法院(「海 口 法 院 」)就海口決定書正式 提出行政訴訟申請。於 2018 年 12 月 28 日,海口法院就有
關二期之行政訴訟作出其行 政 判 決(「海 口 行 政 判 決 」)。 海口法院裁定,本集團在對 海口市人民政府提出之行政 訴訟中勝訴,並駁回有關海 口市人民政府無償收回海口 項目土地使用權之海口決定 書,原因為海口決定書並無 充足證據作出且不符合適用 法 律。 於 2019 年 2 月 13 日,
海南南海翔龍收到海南省高 級人民法院的上訴通知(「上 訴 通 知 」),海 口市 人民 政府 已就海口行政判決提起上訴 申 請。 於 2019 年 3 月 4 日, 海南南海翔龍就上訴通知向 海口法院提出抗辯。
-
海口鳳凰水城二期(續)
本公司董事於諮詢本集團的 外聘法律顧問後,認為本集 團有合理理由證明海口行政 判決仍然有效,且認為不大 可能在報告期末存在無償交 出土地的現有義務。於報告 期末,概無就有關二期之土 地 使 用 權 投 資 成 本 作 出 減 值。 於 2019 年 10 月 16 日, 海南省高級人民法院發出其 對海口決定書的行政判決, 並撤銷海口市人民政府有關 沒收土地而發出的海口決定 書。海南省高級人民法院作 出的行政判決為終審判決。
海藍控股有限公司 / 2019 年中期報告 61
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
19. CONTINGENT LIABILITIES/GUARANTEES ISSUED (Continued)
- Land use right (Continued)
-
Danzhou Phoenix Aqua City
A subsidiary of the Company, Danzhou Shuang Lian, received state-owned construction land use right decisions (the "Danzhou Decisions") issued by the Danzhou People's Government in May 2018, which state that on 30 December 2017, 13 February 2018 and 2 March 2018, total five land parcels in relation to a property development project of Danzhou Shuang Lian, namely Danzhou Phoenix Aqua City ("Danzhou Phoenix Aqua City") located on the section of Binhai Avenue, Southern Area, Baimajing Town (the land certificate number being Dan Guo Yong (2010) Nos. 710, 711, 712, 713 and 714), with a total site area of approximately 385,395.83 square meters (the " Lands ") were confiscated without compensation for the reason that the Lands was unable to be developed and constructed on schedule.
-
Danzhou Phoenix Aqua City
19. 或然負債╱已發出的擔保(續)
- 土地使用權(續)
-
儋州鳳凰水城
本公司附屬公司儋州雙聯於 2018 年 5 月 收 到 儋 州 市 人 民
政府國有建設用地使用權決 定 書(「儋 州 決 定 書 」),該 決 定 書 顯 示 於 2017 年 12 月 30
-
儋州鳳凰水城
日、2018 年 2 月 13 日及 2018
年 3 月 2 日無償充公有關儋州
雙聯物業發展項目儋州鳳凰 水城(「儋 州 鳳 凰 水 城 」)位於 白馬井鎮南片區濱海大道路 段合共五宗土地(土地證號為 儋 國 用 (2010) 第 710、711、 712、713 及 714 號),總地盤 面 積 約 385,395.83 平 方 米
(「該 等 土 地 」),原 因 為 該 等 土地未有按時開發建設。
The Group had lodged legal proceedings to against the Danzhou Decisions. On 22 April 2019, the Higher People's Court of Hainan Province issued its administrative judgments on the Danzhou Decisions and revoked the Danzhou Decisions issued by Danzhou People's Government in relation to the confiscation of the Lands. The administrative judgments issued by the Higher People's Court of Hainan Province were final.
T h e G r o u p i s u n d e r g o i n g a s t u d y o n redevelopment of the project of Danzhou Phoenix Aqua City and negotiating with the local government for obtaining necessary licenses/ certificates for the project of Danzhou Phoenix Aqua City.
本集團已對儋州決定書提出 法 律 訴 訟。於 2019 年 4 月 22 日,海南省高級人民法院就 儋州決定書出具行政判決, 並撤銷儋州市人民政府就沒 收該等土地出具的儋州決定 書。海南省高級人民法院作 出的行政判決為終審判決。
本集團正研究重新發展儋州 鳳凰水城項目,並就儋州鳳 凰水城項目取得必要的許可 證╱證書與當地政府磋商。
62 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
20. MATERIAL RELATED PARTY TRANSACTIONS 20. 重大關聯方交易及關連交易
AND CONNECTED TRANSACTIONS
In addition to the related party information disclosed elsewhere in the interim condensed consolidated financial statements of the Group, the Group entered into the following significant related party transactions during the period ended 30 June 2019.
除本集團中期簡明綜合財務報表其他地 方披露的關聯方資料外,於截至 2019 年
6 月 30 日止期間,本集團訂立以下重大 關聯方交易。
(a) Name and relationship with related parties/ | (a) 關聯方╱關連名稱及與其關係 |
connected parties | |
During the period, transactions with the following | 於本期間,與下列各方進行的交易 |
parties were considered as related party transactions: | 均視為關聯方交易: |
Name of party | Relationship with the Group |
各方名稱 | 與本集團的關係 |
Yeung Man | Ultimate Controlling Shareholder |
楊敏 | 最終控股股東 |
Nanjing Huizhi Construction Installation Engineering Co., Ltd. | Entity controlled by the Ultimate |
("Nanjing Huizhi") | Controlling Shareholder |
南京惠智建築安裝工程有限公司(「南京惠智」) | 最終控股股東控制的實體 |
Nanjing Zhonghui Construction Engineering Co., Ltd. | Entity controlled by the Ultimate |
("Nanjing Zhonghui Construction") | Controlling Shareholder |
南京中惠建築工程有限公司(「南京中惠建築」) | 最終控股股東控制的實體 |
Zhonghui (Nanjing) Property Development Co., Ltd. | Entity controlled by the Ultimate |
("Zhong Hui Nanjing") | Controlling Shareholder |
中惠(南京)房地產開發有限公司(「中惠南京」) | 最終控股股東控制的實體 |
Nanjing Diken Engineering Design Consultancy Co., Ltd. | Entity controlled by the Ultimate |
("Nanjing Diken") | Controlling Shareholder |
南京迪墾工程設計諮詢有限公司(「南京迪墾」) | 最終控股股東控制的實體 |
Nanjing Hengjida Engineering Design Consultancy | Entity controlled by the Ultimate |
Company Limited ("Nanjing Hengjida") | Controlling Shareholder |
南京恒紀達工程設計諮詢有限公司(「南京恒紀達」) | 最終控股股東控制的實體 |
Lianyungang Hui Neng Foundation Construction Engineering | Entity controlled by the Ultimate |
Co., Ltd. ("Lianyungang Hui Neng") | Controlling Shareholder |
連雲港惠能基礎建設工程有限公司(「連雲港惠能」) | 最終控股股東控制的實體 |
Nanjing Maoheng Engineering Design Consultancy | Entity controlled by the Ultimate |
Company Limited ("Nanjing Maoheng") | Controlling Shareholder |
南京茂恒工程設計諮詢有限公司(「南京茂恒」) | 最終控股股東控制的實體 |
海藍控股有限公司 / 2019 年中期報告 63
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
20. MATERIAL RELATED PARTY TRANSACTIONS 20. 重大關聯方交易及關連交易(續)
AND CONNECTED TRANSACTIONS (Continued)
(a) Name and relationship with related parties/ | (a) 關 聯 方 ╱ 關 連 名 稱 及 與 其 關 係 |
connected parties (Continued) | (續) |
Name of party | Relationship with the Group |
各方名稱 | 與本集團的關係 |
Hainan Zhonghuan Property Development Company Limited | Entity controlled by the Ultimate |
("Hainan Zhonghuan") | Controlling Shareholder |
海南中寰房地產開發有限公司(「海南中寰」) | 最終控股股東控制的實體 |
Nanjing Boken Corporate Planning Consultation | Entity controlled by the Ultimate |
Company Limited ("Nanjing Boken") | Controlling Shareholder |
南京博肯企業策劃諮詢有限公司(「南京博肯」) | 最終控股股東控制的實體 |
Nanjing Huiyao Decoration Construction Co., Ltd. | Associate of a group controlled by |
("Nanjing Huiyao") | the Ultimate Controlling Shareholder |
南京惠耀裝飾公司(「南京惠耀」) | 最終控股股東控制的集團聯營公司 |
Leshan Huizhi Technology Development Co., Ltd. | Entity controlled by the Ultimate |
("Leshan Huizhi") | Controlling Shareholder |
樂山惠智科技發展有限公司(「樂山惠智」) | 最終控股股東控制的實體 |
Chung Wai (Jiangsu) Decoration Park Project | Entity controlled by the Ultimate |
Company Limited ("Chung Wai (Jiangsu)") | Controlling Shareholder |
中惠(江蘇)裝飾園林工程有限公司(「中惠(江蘇)」) | 最終控股股東控制的實體 |
Nanjing Tianhui ATongda Corporate Planning Consultation | Entity controlled by the Ultimate |
Co., Ltd. ("Nanjing Tianhui") | Controlling Shareholder |
南京天惠通達企業策劃諮詢有限公司(「南京天惠 」) | 最終控股股東控制的實體 |
Nanjing San Long, Cement Company Limited | Non-controlling shareholder of |
("Nanjing San Long") | a subsidiary |
南京三龍水泥有限責任公司(「南京三龍」) | 一間附屬公司的非控股股東 |
Di Geng (Hong Kong) Investment Development | Entity controlled by the Ultimate |
Company Limited ("Di Geng") | Controlling Shareholder |
地耕(香港)投資發展有限公司(「地耕」) | 最終控股股東控制的實體 |
64 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
20. MATERIAL RELATED PARTY TRANSACTIONS 20. 重大關聯方交易及關連交易(續)
AND CONNECTED TRANSACTIONS (Continued)
- Name and relationship with related parties/ connected parties (Continued)
Name of party
各方名稱
Huang Heng
黃衡
Han Yurong
韓郁容
- 關 聯 方 ╱ 關 連 名 稱 及 與 其 關 係 (續)
Relationship with the Group
與本集團的關係
Non-controlling shareholder
-
of a subsidiary
一間附屬公司非控股股東
Non-controlling shareholder of a subsidiary
一間附屬公司非控股股東
Shenzhen Aolan
深圳奧藍
Chung Wai (Hong Kong) Investment Construction
-
Company Limited ("Chung Wai (Hong Kong)")
中惠(香港)投資建設有限公司(「中惠(香港)」)
Zhou Li
周莉
Associate
聯營公司
Entity controlled by the Ultimate
-
Controlling Shareholder
最終控股股東控制的實體
Executive director and Chief
-
executive office of the Group
本集團的執行董事及行政總裁
海藍控股有限公司 / 2019 年中期報告 65
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
20. MATERIAL RELATED PARTY TRANSACTIONS AND CONNECTED TRANSACTIONS (Continued)
- Transactions with related parties/connected parties
20. 重大關聯方交易及關連交易(續)
- 與關聯方╱關連方的交易
For the six months ended
30 June
截至 6 月 30 日止六個月
2019 | 2018 |
2019 年 | 2018 年 |
RMB'000 | RMB'000 |
人民幣千元 | 人民幣千元 |
(Unaudited) | (Unaudited) |
(未經審核) | (未經審核) |
Construction and consultancy | 建設工程及顧問服務 | ||
services (Note (i)) | (附註 (i)) | 83,234 | 14,109 |
Repayment of lease liabilities (Note (ii)) | 租賃負債還款(附註 (ii)) | 150 | - |
Management fee income (Note (iii)) | 管理費收入(附註 (iii)) | 73 | - |
- Construction and consultancy services
D u r i n g t h e p e r i o d , t h e G r o u p r e c e i v e d construction services from the following related party:
-
建設工程及顧問服務
於本期間,本集團自下列關 聯方獲得建設工程服務:
For the six months ended
30 June
截至 6 月 30 日止六個月
2019 | 2018 |
2019 年 | 2018 年 |
RMB'000 | RMB'000 |
人民幣千元 | 人民幣千元 |
(Unaudited) (Unaudited)
(未經審核) (未經審核)
Nanjing Huizhi | 南京惠智 | 83,234 | 14,109 |
The above transactions between the Group and its related parties mainly comprised construction services in relation to earthmoving, scenery design and engineering on the Group's properties under development from construction companies, which are controlled by the Ultimate Controlling Shareholder.
以上本集團與其關聯方的交 易主要包括建築公司就本集 團發展中物業所提供與土方 工程、景觀設計及工程相關 的建設工程服務,該等建築 公司亦受最終控股股東控制。
66 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
20. MATERIAL RELATED PARTY TRANSACTIONS 20. 重大關聯方交易及關連交易(續)
AND CONNECTED TRANSACTIONS (Continued)
- Transactions with related parties/connected parties (Continued)
-
Repayment of lease liabilities
During the period, the Group rented a premise from the following related party:
-
Repayment of lease liabilities
- 與關聯方╱關連方的交易(續)
- 租賃負債還款
期內,本集團向以下關連方 租賃處所:
For the six months ended
30 June
截至 6 月 30 日止六個月
2019 | 2018 |
2019 年 | 2018 年 |
RMB'000 | RMB'000 |
人民幣千元 | 人民幣千元 |
(Unaudited) | (Unaudited) |
(未經審核) | (未經審核) |
Chung Wai (Hong Kong) | 中惠(香港) | 150 | - | |
(iii) Management fee income | (iii) 管理費收入 | |||
D u r i n g t h e p e r i o d , t h e G r o u p p r o v i d e d | 期內,本集團向以下關連方 | |||
management services to the following related | 提供管理服務: | |||
party: | ||||
For the six months ended | ||||
30 June | ||||
截至 6 月 30 日止六個月 | ||||
2019 | 2018 | |||
2019 年 | 2018 年 | |||
RMB'000 | RMB'000 | |||
人民幣千元 | 人民幣千元 | |||
(Unaudited) | (Unaudited) | |||
(未經審核) | (未經審核) | |||
Chung Wai (Hong Kong) | 中惠(香港) | 73 | - | |
海藍控股有限公司 / 2019 年中期報告 67
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
20. MATERIAL RELATED PARTY TRANSACTIONS | 20. 重大關聯方交易及關連交易(續) | ||||
AND CONNECTED TRANSACTIONS | |||||
(Continued) | |||||
(c) Balances with related parties/connected | (c) 與關聯方╱關連方的結餘 | ||||
parties | |||||
(i) Amounts due from related parties | (i) 應收關聯方款項 | ||||
At | At | ||||
30 June | 31 December | ||||
2019 | 2018 | ||||
於 2019 年 | 於 2018 年 | ||||
6 月 30 日 | 12 月 31 日 | ||||
RMB'000 | RMB'000 | ||||
人民幣千元 | 人民幣千元 | ||||
(Unaudited) | (Audited) | ||||
(未經審核) | (經審核) | ||||
Non-trade related: | 非貿易相關: | ||||
Nanjing San Long | 南京三龍 | - | 1,413 | ||
Nanjing Huizhi | 南京惠智 | - | 20 | ||
Di Geng | 地耕 | 174 | 174 | ||
Huang Heng | 黃衡 | 171 | - | ||
Han Yurong | 韓郁容 | 3,421 | - | ||
Shenzhen Aolan | 深圳奧藍 | 24,500 | - | ||
Chung Wai (Hong Kong) | 中惠(香港) | 110 | - | ||
28,376 | 1,607 | ||||
The amounts due from related parties are unsecured, interest-free and have no fixed terms of repayment except for the amounts due from Huang Heng and Han Yurong are secured by an equity interest in the subsidiary of the Company, interest-free and repayable on 26 February 2029.
應收關聯方款項為無抵押、 免息及無固定還款期,惟應 收黃衡及韓郁容的款項以本 公司附屬公司的股權抵押, 該等款項屬免息並應於 2029 年 2 月 26 日償還。
68 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
20. MATERIAL RELATED PARTY TRANSACTIONS | 20. 重大關聯方交易及關連交易(續) | |||||
AND CONNECTED TRANSACTIONS | ||||||
(Continued) | ||||||
(c) Balances with related parties/connected | (c) | 與關聯方╱關連方的結餘(續) | ||||
parties (Continued) | ||||||
(ii) Amounts due to related parties | (ii) 應付關聯方款項 | |||||
At | At | |||||
30 June | 31 December | |||||
2019 | 2018 | |||||
於 2019 年 | 於 2018 年 | |||||
6 月 30 日 | 12 月 31 日 | |||||
RMB'000 | RMB'000 | |||||
人民幣千元 | 人民幣千元 | |||||
(Unaudited) | (Audited) | |||||
(未經審核) | (經審核) | |||||
Trade related: | 貿易相關: | |||||
Nanjing Huizhi | 南京惠智 | 139,441 | 157,459 | |||
Lianyungang Hui Neng | 連雲港惠能 | 21,221 | 21,221 | |||
Chung Wai (Jiangsu) | 中惠(江蘇) | 1,426 | 1,426 | |||
Leshan Huizhi | 樂山惠智 | 50 | 50 | |||
Nanjing Zhonghui Construction | 南京中惠建築 | 53,214 | 54,167 | |||
Nanjing Hengjida | 南京恒紀達 | 516 | 516 | |||
Nanjing Diken | 南京迪墾 | 4,351 | 4,351 | |||
Nanjing Huiyao | 南京惠耀 | 2,311 | 2,391 | |||
222,530 | 241,581 | |||||
Non-trade related: | 非貿易相關: | |||||
Other payables due to: | 應付以下公司的其他 | |||||
應付款項: | ||||||
Nanjing San Long | 南京三龍 | 18,544 | 11,181 | |||
Chung Wai (Hong Kong) Property | 中惠(香港)置業有限公司 | |||||
Company Limited | 2 | 2 | ||||
Zhong Jia (Hong Kong) | 中嘉(香港)投資有限公司 | |||||
Investment Limited | 166 | 166 | ||||
中惠(中國)投資有限公司 | 中惠(中國)投資有限公司 | - | 5 | |||
Zhou Li | 周莉 | - | 12,958 | |||
Chung Wai (Hong Kong) | 中惠(香港) | 153 | - | |||
18,865 | 24,312 | |||||
The amounts due to related parties are unsecured, | 應付關聯方款項為無抵押、 | |||||
interest - free and have no fixed terms of | 免息及無固定還款期。 | |||||
repayment. |
海藍控股有限公司 / 2019 年中期報告 69
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
21. EVENTS AFTER THE REPORTING PERIOD | 21. 報告期後事項 |
-
Acquisition of land use rights in Zhanjiang, the
PRC
On 28 June 2019, Guangzhou Hailan Property Development Limited (廣州海藍房地產開發有限公司) ("Guangzhou Hailan") an indirect non wholly-owned subsidiary of the Company incorporated in the PRC in 2019, entered into a confirmation letter (the "Confirmation Letter") with the Zhanjiang Public Resources Trading Centre to confirm that Guangzhou Hailan has successfully won the bid for the auction for the land use rights of the Land which is located at the southwest of Binhe New District Section (濱河新區路 段), Yingbin Avenue (迎賓大道), Suicheng Town (遂城鎮), Suixi County ( 遂 溪 縣 ), Zhanjiang City ( 湛 江 市 ), Guangdong Province, the PRC at a consideration of RMB357,390,000.
- 收購中國湛江的土地使用權
於 2019 年 6 月 28 日, 本 公 司 於 2019 年 在 中 國 註 冊 成 立 的 間 接 非
全資附屬公司廣州海藍房地產開發 有限公司(「廣州海藍」)與湛江市公 共資源交易中心訂立確認書(「確認 書」),以確認廣州海藍已成功在拍 賣上投得該土地(位於中國廣東省 湛江市遂溪縣遂城鎮迎賓大道濱河 新區路段西南側)的土地使用權, 代價為人民幣 357,390,000 元。
As a result of successfully winning the bid for the auction, the Land Use Rights Assignment Contract is entered into by Guangzhou Hailan and the Suixi County Natural Resources Bureau (遂溪縣自然資源局) on 9 July 2019.
由於在拍賣上成功中標,廣州海藍
於 2019 年 7 月 9 日與遂溪縣自然資 源局訂立國有建設用地使用權出讓 合同。
- Provision of shareholder loan to a joint venture company
On 15 July 2019, Nanjing Hailan Estate Co., Ltd. ("Nanjing Hailan") entered into the shareholder loan agreement (the "Shareholder Loan Agreement") with the Shenzhen Aolan, a company established in the PRC with limited liability, which is owned as to 51% by 奧園 集團(梅州)有限公司 (Aoyuan Group (Meizhou) Company Limited) ("Aoyuan Meizhou"), a company established in the PRC with limited liability and 49% by Nanjing Hailan. Aoyuan Meizhou is an indirect wholly-owned subsidiary of China Aoyuan Group Limited (中國奧園集 團股份有限公司), a company incorporated under the laws of the Cayman Islands with limited liability, the shares of which are listed on the Main Board of The Stock Exchange of Hong Kong Limited (stock code: 3883).
- 向合營公司提供股東貸款
於 2019 年 7 月 15 日, 南 京 海 藍 置 業有限公司(「南京海藍」)與深圳奧 藍訂立股東貸款協議(「股東貸款協 議」),深圳奧藍為一間於中國成立
的有限公司,由奧園集團(梅州)有 限 公 司(「奧 園 梅 州 」)擁 有 51% 權 益,而奧園梅州則為一間於中國成 立 的 有 限 公 司, 由 南 京 海 藍 擁 有 49% 權益。奧園梅州為中國奧園集 團股份有限公司的間接全資附屬公 司,後者為一間根據開曼群島法例 註冊成立的有限公司,其股份於香 港 聯 合 交 易 所 有 限 公 司 主 板 上 市
(股份代號:3883)。
70 Hailan Holdings Limited / INTERIM Report 2019
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
21. EVENTS AFTER THE REPORTING PERIOD (Continued)
-
Provision of shareholder loan to a joint venture company (Continued)
Shenzhen Aolan is solely engaged in the holding of 50% equity interest in 梅州市奧創置業有限公司 (Meizhou Aochuang Estate Co., Ltd.), a company established in the PRC with limited liability which is solely engaged in development of a land parcel at Meijiang District (梅江 區), Meizhou City (梅州市), Guangdong Province.
Pursuant to the Shareholder Loan Agreement, Nanjing Hailan, as lender, agreed to provide a shareholder loan of up to RMB150.0 million (equivalent to approximately HK$169.9 million) at an interest rate of 12% per annum to Shenzhen Aolan. The first drawdown in the principal amount of approximately RMB66.1 million (equivalent to approximately HK$74.9 million) was made on 15 July 2019, and the amounts drawn and outstanding under the Shareholder Loan Agreement do not have a fixed term of repayment.
The details of the Shareholder Loan Agreement are detailed in the Company's announcement dated 16 July 2019.
21. 報告期後事項(續)
-
向合營公司提供股東貸款(續)
深圳奧藍僅從事持有梅州市奧創置 業有限公司(一間於中國成立的有 限公司,僅從事開發一塊位於廣州 省梅州市梅江區的土地)的 50% 股 權。
根據股東貸款協議,南京海藍(作 為貸款人)同意向深圳奧藍提供股 東貸款最高人民幣 150.0 百萬元(相 當於約 169.9 百萬港元),年利率為
12%。 於 2019 年 7 月 15 日 作 出 本 金額約為人民幣 66.1 百萬元(相當 於約 74.9 百萬港元)的首次提款, 而根據股東貸款協議已提取但尚未 償還的金額並無固定還款期。
股東貸款協議的詳情載於本公司日 期為 2019 年 7 月 16 日的公告。
海藍控股有限公司 / 2019 年中期報告 71
Notes to the Interim Condensed Consolidated Financial Information
中期簡明綜合財務資料附註
For the six months ended 30 June 2019 截至 2019 年 6 月 30 日止六個月
21. EVENTS AFTER THE REPORTING PERIOD | 21. 報告期後事項(續) |
(Continued) | |
(iii) Acquisitions of minority interests in Sanya | (iii) 收 購 三 亞 惠 新 貿 易 有 限 公 司 |
Huixin Trading Company Limited ("Sanya | (「三亞惠新」)的少數股東權益 |
Huixin") | |
On 9 October 2019, Lianyungang Long Ji Properties | 於 2019 年 10 月 9 日, 本 公 司 的 間 |
Co., Ltd. ("Lianyungang Long Ji Properties"), an | 接全資附屬公司連雲港隆基置業有 |
indirect wholly-owned subsidiary of the Company | 限公司(「連雲港隆基置業」)與方晶 |
entered into a share transfer agreement A and a share | 先生及楊金和先生(「該等賣方」)訂 |
transfer agreement B (the " Share Transfer | 立股份轉讓協議 A 及股份轉讓協議 |
Agreements") with Mr. Fang Jing and Mr. Yang Jinhe | B(「該 等 股 份 轉 讓 協 議」),據此, |
(the "Vendors") pursuant to which the Lianyungang | 連雲港隆基置業連雲港隆基置業已 |
Longji Properties has agreed to acquire and the Vendors | 同意收購及該等賣方已同意出售三 |
have agreed to dispose of in aggregate of 17.5% equity | 亞惠新合共 17.5% 的股本權益,總 |
interests in Sanya Huixin for an aggregate consideration | 代價為人民幣 8.47 百萬元(「收購事 |
of RMB8.47 million (the "Acquisitions"). | 項」)。 |
Upon completion of the Acquisitions, Sanya Huixin will | 於完成收購事項後,三亞惠新將成 |
become an indirect wholly-owned subsidiary of the | 為本公司的間接全資附屬公司。 |
Company. | |
The principal terms of the Share Transfer Agreements | 該等股份轉讓協議的主要條款及收 |
and details of the Acquisitions are summarised in the | 購 事 項 的 詳 情 於 本 公 司 日 期 為 |
Company's announcement dated 9 October 2019. | 2019 年 10 月 9 日的公告概述。 |
72 Hailan Holdings Limited / INTERIM Report 2019
Hailan Holdings Limited
海藍控股有限公司
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Hailan Holdings Ltd. published this content on 24 October 2019 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 24 October 2019 00:49:07 UTC