(Incorporated in the Cayman Islands with Limited Liability 于开曼群岛注册成立之有限公司)

Stock Code 股份代号：2255

年度报告

ANUAL REPORT

海昌海洋公园控股有限公司(2255.HK)是

以海洋文化为核心的中国领先的综合性

文旅集团。集团在全国范围内拥有并运

营7家以「海昌」为品牌、以海洋文化为主

题的大型主题公园。在提升主题公园游

客体验和产品的同时，集团逐渐将业务

拓展至文旅服务及解决方案业务、IP运营

新消费业务，通过持续的将我们的文旅

综合资源和优秀的IP零售产品输出到全国

各地，本集团让更多的消费者能够充分

享受到我们丰富且高质量的休闲文旅消

费产品。本集团的目标是成为一家让大

家玩得更好的公司，希望能打造一个「有

梦．有爱．有快乐」的地方，不断满足人

们对高质量文旅消费产品的需求。2014

年3月13日，海昌海洋公园控股有限公

司在香港联交所主板成功上市。公司目

前已获选为恒生综合指数、恒生大中型

股（可投资）指数、恒生消费指数、恒生

港股通指数等多项恒生指数系列的成分

股，且已获纳入MSCI中国全股票小型股

指数及富时全球股票指数系列。

Haichang Ocean Park Holdings Ltd. (2255.HK) is a leading group

in China specialising in providing integrated tourism and leisure

services with oceanic culture as its core. The Group owned and

operated seven large-scale marine culture-based theme parks

under the brand name of “Haichang” in China. While improving

visitors’ experience and product oferings in theme parks, the

Group gradualy diversified its busines to tourism and leisure

services and solutions, and IP operation new consumption. As

the Group continues to deliver its comprehensive tourism and

leisure resources and premium IP merchandises acros China,

more consumers are able to fuly enjoy the Group’s wide range

of high-quality culture-based tourism and leisure consumer

products. The goal of the Group is to become a company helping

people to have fun to the fulest by creating a place filed with

“Dream, Love, Joy”, which can continue to satisfy consumers’

demand for high-quality tourism and leisure products. Haichang

Ocean Park Holdings Ltd. has sucesfuly ben listed on the

Main Board of the Hong Kong Stock Exchange since 13 March

2014. The Company has ben selected as a constituent stock of

a number of indexes under the Hang Seng Family of Indexes such

as the Hang Seng Composite Index, the Hang Seng LargeCap

& MidCap (Investable) Index, the Hang Seng Consumption Index

and the Hang Seng Stock Conect Hong Kong Index, and has

ben included in the MSCI China Al Shares Smal Cap Index and

the FTSE Global Equity Index Series.

ABOUT HAICHANG OCEAN PARK HOLDINGS LTD.

有关海昌海洋公园控股有限公司

Corporate Information

公司资料 2

Five Years’ Financial Sumary

五年财务概要 5

Chairman’s Statement

主席报告 6

Management Discusion and Analysis

管理层讨论及分析 10

Directors and Senior Management

董事及高级管理层 33

Directors’ Report

董事会报告 52

Corporate Governance Report

企业管治报告 74

Independent Auditor’s Report

独立核数师报告 110

Consolidated Statement of Profit or Los

合并损益表 120

Consolidated Statement of Comprehensive Income

合并全面收益表 121

Consolidated Statement of Financial Position

合并财务状况表 122

Consolidated Statement of Changes in Equity

合并权益变动表 124

Consolidated Statement of Cash Flows

合并现金流量表 126

Notes to Financial Statements

财务报表附注 129

Major Properties held by the Group

本集团持有之主要物业 308

Management

Discusion and

Analysis

管理层讨论及分析

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

插图空页

1,687,376
902,753
565,664
25,285
193,674
129,466
1,816,842

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

附注： (1) 园内消费包括食品及饮品销售、货

品销售及园内游乐收入

RMB’000Year ended 31 December

人民币千元截至12月31日止年度

2023年2022年

Revenue by busines按业务划分的收入

Park operation公园运营748,941

Ticket sales 门票收入348,340

In-park spendings

(note)

园内消费

(附注)

276,296

Rental income 租金收入23,771

Income from hotel operations 酒店收入100,534

Income from tourism & leisure

services and solutions

文旅服务及解决方案

44,047

Total总计792,988

Note: (1) In-park spendings include revenue from sales of fod and

beverages, sales of merchandises, and in-park recreation

income

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

管理层讨论及分析 MANAGEMENT DISCUSION AND ANALYSIS

公(cid:3556)(cid:3894)(cid:5124)

截至2023年12月31日，本集团拥有并运

营7家主题公园。

Park Operation

As at 31 December 2023, the Group owned and operated seven

theme parks.

ParkThemeLocation

Year of

openingSite areaScenic rating

公园主题位置开业时间占地面积景区评级

Shanghai Haichang Ocean Park

(“Shanghai Park” or

”Shanghai Project”)

Polar ocean and

amusement facilities

Shanghai2018Aproximately 297,000

square metres

上海昌海洋公园（「上海公园」或

「上海项目」）

极地海洋及游乐设施上海2018约29.7万平4A

Zhengzhou Haichang Ocean Resort

(“Zhengzhou Park” or

“Zhengzhou Project”)

Polar ocean and

amusement facilities

Zhengzhou2023Aproximately 425,000

square metres

To be

determined

郑州海昌海洋旅游度假区（「郑州公园」或

「郑州项目」）

极地海洋及游乐设施郑州2023约42.5万平待定

Dalian Haichang Discoveryland Theme Park

(“Dalian Discoveryland”)

Amusement facilitiesDalian2006 Aproximately 467,000

square metres

大连海昌发现王国主题公园

（「大连发现王国」）

游乐设施大连2006约46.7万平5A

Sanya Haichang Fantasy TownImersive cultural and

recreational complex

Sanya 2019 Aproximately 233,000

square metres

To be

determined

三亚海昌梦幻海洋不夜城沉浸式文娱综合体三亚2019约23.3万平待定

Dalian Laohutan Ocean ParkPolar oceanDalian2002Aproximately 23,000

square metres

大连老虎滩海洋公园极地海洋大连2002约2.3万平5A

Chongqing Haichang Caribean Water ParkWater parkChongqing2009 Aproximately 240,000

square metres

重庆海昌加勒比海水世界水上乐园重庆2009约24万平4A

Yantai Haichang Ocean ParkPolar oceanYantai2011Aproximately 157,000

square metres

烟台海昌海洋公园极地海洋烟台2011约15.7万平4A

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

在过去相当长的一段逆境里，我们始终

在不断地提升公园游客体验和产品质

量。因此，在国内文旅行业出现反弹之

际，我们能够实现迅速恢复。截至2023

年12月31日止年度，本集团旗下公园入

园人次共计约929万人。除去新开业的

郑州公园，总入园人数对比2022年同期

大幅增长101.9%，对比2019年相同公

园入园人数亦有增长8.0%。截至2023

年12月31日年度，公园板块收入约人民

币1,687.4百万元，除去新开业的郑州公

园，对比2022年同期大幅增长118.6%，

对比2019年相同公园收入增长4.4%。

我们在公园板块深入落实我们的IP战略。

我们于2022年第一次将奥特曼IP融入我

们的上海公园，建设并运营了奥特曼主

题馆及主题区，提供富有吸引力的吃喝

玩乐的IP产品。进一步地，我们于2023

年1月在上海公园正式营业了全球第一家

奥特曼主题酒店，广受游客欢迎，该酒

店在节假日旺季时常实现100%满房率。

此外，除了奥特曼IP以外，我们继续在我

们的上海公园落地了航海王宝藏区域、

Baby Shark主题客房、餐厅、商店及巡游

产品等知名IP产品╱活动。2023年上半

年，我们在大连发现王国继续落地奥特

曼主题馆及航海王传奇城堡，持续引领

当地文旅潮流。我们的郑州公园奥特曼

主题区已建成开业，我们将持续的引入

优秀IP，并推动优质IP在其他主题公园的

落地，这将大的拓宽公园板块的收入

高度，并优化我们的收入结构。

Despite a relatively long period of adversity in the past, we

remained comited to improving our visitors’ experience and

product quality. Therefore, as the cultural and tourism industry

witnesed a rebound, we have ben able to achieve a rapid

recovery. For the year ended 31 December 2023, the Group’s

parks recorded a total admision atendance of aproximately

9.29 milion. Excluding the newly opened Zhengzhou Park, the

total admision atendance recorded a significant increase by

101.9% as compared with the coresponding period of 2022 and

an increase by 8.0% as compared with that of the same park

admision atendance in 2019. For the year ended 31 December

2023, the park operation segment recorded a revenue of

aproximately RMB1,687.4 milion, excluding the newly opened

Zhengzhou Park, representing a significant increase by 118.6% as

compared with the coresponding period of 2022 and an increase

by 4.4% as compared with that of the same park revenue in

2019.

We further strengthened our IP strategy in our park segment. In

2022, we integrated the ULTRAMAN IP into our Shanghai Park for

the first time, and constructed and operated ULTRAMAN-themed

pavilion and area, where we provided atractive IP products

in form of fod, beverage, toy and amusement. Moreover, in

January 2023, we oficialy opened the world’s first ULTRAMAN-

themed hotel in the Shanghai Park, which has ben wel received

by visitors, reflected in its 100% ocupancy from time to time

during holidays. In adition to the ULTRAMAN IP, we continued

to launch wel-known IP products/events such as the ONE PIECE

treasure tribes, Baby Shark-themed roms, restaurants, shops and

parade products in our Shanghai Park. In the first half of 2023,

we continued to establish an ULTRAMAN-themed pavilion and the

ONE PIECE legend castle in the Dalian Discoveryland, maintaining

our position in leading the trend for local culture and tourism.

The ULTRAMAN-themed area in our Zhengzhou Park has fuly

completed and opened for busines. We wil constantly introduce

outstanding IPs and promote the implementation of quality IPs

in other theme parks, which wil greatly broaden the revenue

sources of our park operation segment and optimize our revenue

structure.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

管理层讨论及分析 MANAGEMENT DISCUSION AND ANALYSIS

我们的主题公园于2023年的增长及恢

复度均超过文旅行业平均水平。根据

Euromonitor的数据，我们的主题公园

于2023年的增长及恢复度远超中国主

题公园平均水平。我们的主题公园能够

集游乐、休闲度假、教育科普于一体，

内容丰富，因此能够广受游客的喜爱。

2024年春节期间，除去新开业的郑州

公园，总购票人数对比2023年同期增

长18.3%，主题公园板块收入约增长

15.9%。

上海项目：作为我们的旗舰项目，上海

公园已成为海洋文化的体验标杆。得益

于正常化的外部环境所带来的游客恢

复，以及不断努力提高游玩体验所带来

的人均二消增长，我们的入园人数及收

入也大幅恢复。截至2023年12月31日止

年度，上海公园入园人次对比2022年同

期大幅增长118.6%，对比2019年同期

亦有增长16.6%。截至2023年12月31日

止年度，上海公园收入对比2022年同期

大幅增长132.4%，对比2019年同期增长

6.9%。2024年春节期间，上海公园总购

票人次对比2023年同期增长12.1%，总

收入对比2023年同期大幅增长16.5%。

这正证明了我们在提供优质文旅体验上

的努力，以及我们商业模式的优势：优

质的、成熟的上海公园将带来持续稳定

的现金流回报。

The growth and recovery of our theme parks in 2023 outpaced

the average level of tourism and leisure industry. Acording to the

statistics of Euromonitor, the growth and recovery of our theme

parks in 2023 significantly outpaced the average level of theme

parks in China. Our theme parks share high popularity among

tourists due to the integration of amusement, leisure, education

and popularization of science as wel as our diversified contents.

During the spring festival of 2024, excluding the newly opened

Zhengzhou Park, the total number of ticket buyers recorded an

increase by 18.3% as compared with the coresponding period

of 2023, and revenue from theme park segments recorded an

increase by aproximately 15.9%.

Shanghai Project: The Shanghai Park, being our flagship project,

has become a benchmark of marine culture experience. We have

also sen a significant recovery in park admision atendance and

revenue, which was atributable to the tourism recovery as a result

of the normalized external environment and the growth in per

capita secondary spending due to our ongoing eforts to improve

tourism experience. For the year ended 31 December 2023, the

Shanghai Park recorded a significant increase by 118.6% in

total admision atendance as compared with the coresponding

period of 2022 and an increase by 16.6% as compared with

the coresponding period of 2019. For the year ended 31

December 2023, the Shanghai Park recorded a significant increase

by 132.4% in revenue as compared with the coresponding

period of 2022 and an increase by 6.9% as compared with the

coresponding period of 2019. During the spring festival of 2024,

the Shanghai Park recorded an increase by 12.1% in total number

of people buying tickets as compared with the coresponding

period of 2023, and recorded a significant increase by 16.5%

in total revenue as compared with the coresponding period of

2023.

It proved our eforts in providing high quality tourism and leisure

experience and our competitive edge on busines model: the high

quality and sophisticated Shanghai park wil bring a sustainable

and stable cash return.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

我们的上海公园毗邻滴水湖，位于临港

文商旅聚集区内，与周边多个包括耀雪

冰雪世界、上海天文馆、中国航海博物

馆等知名文旅体验项目相邻，我们期待

该区域成为世界级文体旅游目的地和上

海国际消费中心城市承载地，我们的上

海公园作为海洋文化体验标杆，已然成

为长三角地区乃至全国休闲度假目的

地。为此，我们将进一步推进上海公园

扩张，以满足更多的游客对优质文旅的

需求。我们通过轻资产的模式扩建上海

公园二期项目，将涵盖温泉酒店、海洋

酒店、海洋探索中心及特色温泉馆等元

素，预计于2025年开业。

郑州项目：我们的郑州公园位于中原地

区重要的国家交通枢纽城市郑州，2小时

交通圈可辐射4.5亿人口，潜在客源市场

巨大。目前郑州公园一期项目已于2023

年9月底开业，整个郑州公园的面积是我

们的上海公园的143%，相关设施包括：

海洋主题公园、酒店、商业街、IP主题小

镇。郑州项目将成为集团另一个重要收

入来源。我们预计2024年郑州项目现金

流即会转正。

Our Shanghai Park is adjacent to Dishui Lake, located in Lin-Gang

cultural, comercial and tourism cluster, with a number of wel-

known cultural and tourism experience projects in the vicinity,

including the Yaoxue Ice World, Shanghai Astronomical Museum

and the China Maritime Museum. We are expecting such area to

become a world-clas cultural and sports tourism destination and

a carier of international consumption centre in Shanghai. Our

Shanghai Park, as a benchmark of marine culture experience, has

already become a leisure and vacation destination in the Yangtze

River Delta and even in whole China. To this end, we wil further

promote the expansion of the Shanghai Park to met the neds

of more tourists for quality cultural tourism. We are expanding

the phase I development of the Shanghai Park through aset-light

aproach, which wil incorporate elements such as a hot spring

hotel, an ocean-themed hotel, an ocean discovery centre and a

specialty hot spring centre, which is expected to open in 2025.

Zhengzhou Project: Zhengzhou Park is located in Zhengzhou, an

important national transportation hub city in the Central Plains,

with two hours of trafic circle covering 450 milion people, the

potential tourist market is huge. Curently, the Phase I Project

of Zhengzhou Park has opened at the end of September 2023,

and the size of the entire Zhengzhou Park is 143% of that of

the Shanghai Park, with asociated facilities including ocean-

themed parks, hotels, comercial strip and IP-themed town.

The Zhengzhou Project wil become another important source

of revenue for the Group. We expect that the cash flows of the

Zhengzhou Project wil turn to positive in 2024.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

管理层讨论及分析 MANAGEMENT DISCUSION AND ANALYSIS

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逾20年的文旅运营让我们拥有了对产

业的经验和洞见。因此，我们积极开展

文旅服务及解决方案业务，提供全周期

OAS (OPERATION AS A SERVICE)模式

管理输出服务的战略产品体系，精准打

造「海洋旅游+科学探索+家庭娱乐」三位

一体复合业态精品项目。

年内，我们与北京市通州区人民政府签

署战略合作协议，还与北京通州城市建

设运行集团有限公司签署合作框架协

议，将合作开发建设北京海昌海洋公园

项目（「北京项目」）。北京项目选址位于

北京城市副中心文化旅游区环球影城北

侧，总建筑规模约14万平方米。北京项

目是我们在北京区域的首个项目，也是

又一个由地方国资主导投资并由本集团

全面运营管理的项目，标志着OAS业务

模式，「海洋文化+IP」双引擎战略得到进

一步的认可。此项合作将凝聚双方优势

资源，与环球影城形成有效联动，助力

文化旅游区打造地标性文旅目的地品牌

集群，亦将有利推动本集团市场占有率

和收入全面提升。截至目前，北京项目

已经进入设计阶段。

Tourism & Leisure Services and Solutions Segment

More than 20 years of cultural tourism operation has enabled us

to acumulate experience and insight in the industry. Therefore,

we intensify the development of our tourism & leisure services

and solutions busines. The Group has set up a strategic product

system for the provision of a ful cycle of management delivery

services under the OAS (OPERATION AS A SERVICE) model,

to precisely develop boutique projects in the “marine tourism

+ science exploration + family entertainment” thre-in-one

composite busines format.

During the year, we signed a strategic coperation agrement

with Tongzhou District People’s Government of Beijing

Municipality, and also signed a coperation framework agrement

with Beijing Tongzhou Urban Construction and Operation Group

Co., Ltd. to work colaboratively to develop the Beijing Haichang

Ocean Park Project (the “Beijing Project”). The location of the

Beijing Project is situated at the north side of Universal Studios,

the sub-central cultural tourism zone of Beijing, with a total

construction area of aproximately 140,000 square meters. The

Beijing Project is our first project in Beijing. It is also another

project led by local state-owned asets authorities and fuly

operated and managed by the Group, demonstrating that the

Group has won further recognition in terms of OAS busines

model, dual-engine strategy of “marine culture + IP”. This

coperation wil consolidate the advantageous resources from

both parties, form an efective synergy with Universal Studios,

and help the cultural tourism district to build a brand-based

conglomeration for landmark cultural tourism destinations, which

wil also help bost the overal enhancement in the Group’s

market share and revenue. Up to now, the Beijing Project has

proceded to the stage of design.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

此外，大型项目如金桥海昌企鹅度假酒

店及上海公园二期项目处于建设阶段，

预期分别于2024年及2025年开业。于

2024年3月26日，我们与福州新区管理

委员会签署战略合作框架协议，合作开

发建设福州海昌海洋公园。截至目前，

我们有若干项目潜在合作机会仍在洽谈

中。

精品海洋馆是我们目前推进较快的一条

产品线。怀著「每座城市都值得拥有一座

海昌海洋（探索）馆」的信念，于2022年

上半年我们全新推出了「海昌海洋馆」、

「海昌海洋探索馆」的品牌。我们与当地

具备潜力的海洋馆合作，我们对其进行

一定程度的改造，改善原有景观，提高

游玩体验，并提供海昌的各类配套系统

支持，并派出我们的经验员工提供管理

支持。截至2024年3月17日，我们已运

营20座富含海洋文化和城市亲子体验的

海洋馆。目前仍有约10家精品海洋馆处

于洽商当中。该等项目为利用我们在海

洋文化上的经营优势和经验，通过整合

托管在运营的精品小型海洋馆持续扩大

我们的游客规模。通过植入海昌的优质

文旅产品、营销体系、引进IP衍生品、利

用集团化规模化成本优势持续提升精品

海洋馆的价值、流量，提升客户体验。

截至2023年12月31日止年度，我们精

品海洋馆收入约为人民币93.6百万元。

2024年1至2月，我们精品海洋馆入馆收

入约为人民币11百万元。

In adition, major projects such as Jinqiao Haichang Penguin

Resort Hotel and Phase I Project of Shanghai Park are under

construction, and they are expected to open in 2024 and 2025,

respectively. On 26 March 2024, we entered into a strategic

coperation framework agrement with Fuzhou New Area

Management Comite to work colaboratively to develop

Fuzhou Haichang Ocean Park. Up to now, we have certain

project potential coperation oportunities that are stil under

negotiation.

Boutique aquarium is one of our product lines which we are

curently advancing in a rapid maner. Embracing the belief

of “Every city deserves to have one Haichang Aquarium/Ocean

Exploratorium”, we launched two new brands, namely “Haichang

Aquarium” and “Haichang Ocean Exploratorium”, in the first half

of 2022. We coperated with potential local aquariums, which

we upgraded to some extent to improve the original landscape

and enhance the tourism experience. We also provided a ful

suite of suporting systems of Haichang and dispatched our

experienced staf to provide management suport. As of 17

March 2024, we operated 20 marine culture-based and urban

family-friendly aquariums. Curently, there are stil about 10

boutique aquariums in negotiation. These projects serve as a

chanel to further increase the atendance through consolidation

and management of operating smal boutique aquariums by

capitalising on our busines strengths and experience in marine

culture industry. The value, trafic and customers’ experience of

the boutique aquariums are further enhanced through integration

of Haichang’s premium culture-based tourism and leisure products

and sales system, introduction of IP derivatives and leveraging

on the cost advantage as a conglomerate and under the scale-

up development. For the year ended 31 December 2023, our

boutique aquarium recorded a revenue of aproximately RMB93.6

milion. From January to February 2024, our boutique aquarium

recorded an admision revenue of aproximately RMB11 milion.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

管理层讨论及分析 MANAGEMENT DISCUSION AND ANALYSIS

中国仍有庞大的区域休闲文旅市场，以

及仍有庞大的对优质文旅休闲产品具备

需求的区域消费者群体。因此，我们计

划希望能够为中国庞大的亲子家庭旅游

休闲市场，提供更加丰富和优质的产品

及服务，加速全国范围的量级布局。我

们也会不断地对我们的精品海洋馆组合

进行调整，以满足我们对其的效益要

求。此外，我们也会将我们的IP新零售业

务与连锁海洋馆相结合，未来将持续为

我们运营的项目引入我们优质的IP新零售

产品，不断满足区域消费者对优质IP产品

的需求，提升项目综合盈利能力。

此外，我们另一条产品线少儿冰雪中心

项目已于2023年4月在深圳宝安区正式

落地。该项目占地约2,200平米，通过专

利技术以纯物理方式还原天然降雪，提

供以雪为主的真冰真雪体验，区别当前

市场上以冰为主的冰雪项目，确保项目

独特体验。同时结合IP运营通过多重场景

元素打造具有异域风情以及神奇文化背

景的冰雪乐园，呈现丰富多彩的互动体

验。项目开业标志著本集团新的产品线

落地，以此为起点未来在全国范围内拓

展布局更多项目。该项目于2023年产生

正现金流，验证了该产品的正确性。

China stil has an enormous regional culture-based tourism and

leisure market and the demand for high quality tourism and

leisure products of the huge regional consumer population.

Thus, we plan and hope that we are able to provide a more

diversified range of quality products and services for China’s

masive family tourism and leisure market and sped up on the

extensive expansion of geographical presence acros China. We

wil also continue to adjust our portfolio of boutique aquariums

to met our requirements for their eficiency. Furthermore, we

wil integrate our new IP merchandises busines into the chain

aquariums. In the future, we wil continue to introduce our

premium products of new IP merchandises into our operating

projects, endeavouring to further met the demand for the

premium IP products of the consumers in the region, thus

enhancing the overal profitability for the projects.

In adition, our other product series, the “Children’s Snow and

Ice Center” project, was oficialy launched in Bao’an District,

Shenzhen in April 2023. Covering an area of aproximately 2,200

square meters, the project ofers a snow-based experience of

real ice and snow through the use of patented technology to

restore natural snowfal in a purely physical way, diferentiating it

from the curent ice-based ice and snow projects in the market,

ensuring a unique experience. Meanwhile, combined with IP

operation, the ice and snow park with exotic customs and magical

cultural background is created through multiple scene elements,

presenting a rich and colorful interactive experience. The opening

of the project wil mark the launch of the Group’s new product

series, which wil serve as a starting point for future expansion

and deployment of more projects nationwide. This project

generated a positive cash flow in 2023, proving the feasibility of

such product.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

IP(cid:3894)(cid:5124)(cid:3629)(cid:2314)(cid:3436)(cid:3640)(cid:2581)

我们已经在我们熟悉的细分赛道中初步

建立IP运营品的版图。我们希望打造一个

独一无二的IP运营品平台，通过持续与全

球有影响力的IP合作，将IP商品化与主题

公园、景区、生活方式酒店、商业物业

等地面消费娱乐场景融合，实现IP+新场

景的新业态。

我们会不断丰富我们的IP储备。目前我

们已经获得「奥特曼ULTRAMAN」系列的

IP合作授权（详情参考本公司于2021年

12月30日、2022年4月18日、2022年6

月27日香港联合交易所有限公司（「联交

所」）之公告）。我们亦和东映动画企业有

限公司合作，获得电视动画《航海王》作

品相关授权，开展一系列商业合作。我

们仍和诸多优秀IP持有方进行潜在的合作

商讨。我们亦在开发海昌的自有IP，如胖

豆丁，胖豆丁为第一只在上海公园繁育

的虎鲸宝。除了富有亲和力的海洋特

色自有IP，我们亦开发了符合海洋的特有

IP蓝星女王海灵儿，该等IP已在上海昌

海洋公园的奥特曼舞台剧中登台。一经

演出，已收获无数好评。未来我们将进

一步运营我们的自有IP。

除了在我们自有的公园里落地IP主题馆

之外，我们也在积极地拓展其他的落地

渠道。目前我们的计划是优先在其他景

区、公园、商场等人流汇聚区落地我们

的IP主题馆。凭借著有影响力的IP及出色

的IP产品，我们的产品将会受到当地游客

的欢迎。这是被验证过成功的商业化机

会。我们预计将尽快在非自有景区落地

主题馆，为未来全市场成规模快速发展IP

业务打下坚实基础。此外，我们于2023

年推出数场Baby Shark主题客房、餐厅、

商店及巡游产品等活动并成功吸引到游

客。

IP Operation New Consumption Busines

We have started to shape the landscape of IP operation products

in the market segment which we are familiar with. We sek to

develop a unique IP operation product platform on which it wil,

in continued partnership with owners of globaly influential IPs,

comercialise and integrate such IPs into our theme parks, scenic

spots, lifestyle hotels, comercial buildings and other on-ground

consumption and entertainment premises for the development of

new busines formats with IP + new scenarios.

We wil strive to further diversify our IP portfolio. Curently, we

have ben granted the IP license of the ULTRAMAN Series (details

of which can be found in the anouncements of the Company

dated 30 December 2021, 18 April 2022 and 27 June 2022

published on The Stock Exchange of Hong Kong Limited (the

“Stock Exchange”). We have also entered into coperation

with Toei Animation Enterprises Limited and were granted

relevant license of works under the animated television series

“ONE PIECE” for carying out a series of comercial coperation.

We are also in negotiations with a number of extraordinary IP

owners for posible coperation. On the other hand, we are

developing Haichang’s proprietary IPs, such as Fat Douding. Fat

Douding is the first baby kiler whale bred in the Shanghai Park.

Other than those charming and oceanic proprietary IPs, we have

developed a distinctive oceanic IP, Celestra Quen. These IPs have

debuted in the shows at the ULTRAMAN Theatre in the Shanghai

Haichang Ocean Park, and received countles comendation

after the shows. We wil further operate our proprietary IPs in the

future.

In adition to introducing the IP-themed pavilions in our own

parks, we are also actively expanding other chanels. Curently,

we plan to first launch our IP-themed pavilions in other scenic

spots, parks, shoping mals and other crowded areas. Our

influential IP and excelent IP products wil be popular among

local tourists, which is a proven sucesful comercialisation

oportunity. We expect to open theme pavilions in non self-

owned scenic areas as son as posible, which wil lay a solid

foundation for the rapid market-wide development of IP busines

in the future. Besides, we also launched several activities in 2023,

including Baby Shark-themed roms, restaurants, shops and

parade products, and achieved suces in atracting visitors.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

管理层讨论及分析 MANAGEMENT DISCUSION AND ANALYSIS

TypeAreaYear of opening

类型面积开业时间

Shanghai Haichang

Ocean Park

ULTRAMAN-themed pavilion2,226 square metresJuly 2022 Self-owned

scenic areas

上海昌海洋公园奥特曼主题馆2,226m

2022年7月自有景区

Shanghai Haichang

Ocean Park

ULTRAMAN-themed hotel105 romsJanuary 2023Self-owned

scenic areas

上海昌海洋公园奥特曼主题酒店105间房2023年1月自有景区

Zhengzhou Haichang

Ocean Park

ULTRAMAN-themed pavilion1,330 square metresSeptember 2023Self-owned

scenic areas

郑州海昌海洋公园奥特曼主题馆1,330m

2023年9月自有景区

Zhengzhou Haichang

Ocean Park

ULTRAMAN town10,526 square metres January 2024Self-owned

scenic areas

郑州海昌海洋公园奥特曼小镇10,526m

2024年1月自有景区

Zhengzhou Haichang

Ocean Park

ULTRAMAN-themed hotel105 romsJanuary 2024Self-owned

scenic areas

郑州海昌海洋公园奥特曼主题酒店105间房2024年1月自有景区

Dalian DiscoverylandULTRAMAN-themed pavilion4,147 square metresMay 2023Self-owned

scenic areas

大连发现王国奥特曼主题馆4,147m

2023年5月自有景区

Chengdu Hapy ValeyULTRAMAN-themed pavilion2,650 square metresJune 2023Non self-owned

scenic areas

成都欢乐谷奥特曼主题馆2,650m

2023年6月非自有景区

Shanghai Haichang

Ocean Park

ONE PIECE-themed pavilion820 square metresJune 2023Self-owned

scenic areas

上海昌海洋公园航海王主题馆820m

2023年6月自有景区

Dalian DiscoverylandONE PIECE-themed pavilion1,190 square metresJune 2023Self-owned

scenic areas

大连发现王国航海王主题馆1,190m

2023年6月自有景区

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

(cid:842)(cid:1336)(cid:2205)(cid:2768)

以丰富的文旅运营经验为基础，我们将

继续不断拓展我们业务的宽度与深度。

我们仍是一家不断成长的企业。以下是

我们接下来能见度较高的新项目，但我

们并不保证所有项目能完全落地：

除了新的大型项目之外，我们仍有许多

增长空间，包括现有文旅项目的运营优

化、加快IP与主题公园的深度融合、IP主

题馆的商业化机会、地方文旅项目输出

等。

另外，我们也希望我们能够更聚焦于运

营，我们将对资本化道路进行进一步的

探索，进一步改善资本结构。除了未来

的项目原则上采用轻资产的开发模式

外，我们也会对现有重资产积极寻求创

新融资新模式，释放束缚资金，为集团

未来快速增长提供资金的有力支持，同

时探索通过海昌运营赋能资产升值的商

业模式。

OUTLOK

Leveraging on our abundant experience in cultural and tourism

operation, we wil continue to make unremiting eforts to expand

and extend our busines.

We are stil a growing enterprise. The folowing are our next new

projects with high visibility, but we do not guarante that al of

such projects can be fuly implemented:

Type

Expected year

of opening

类型预期开业时间

Jinqiao Haichang Penguin Resort HotelResort hotel2024Operated by Haichang

金桥海昌企鹅度假酒店度假酒店2024海昌运营

Phase I Project of Zhengzhou Haichang

Ocean Park

Theme park2024Self-owned and

operated by Haichang

郑州海昌海洋公园二期项目主题公园2024海昌自有并运营

Phase I Project of Shanghai Haichang

Ocean Park

Theme park2025 Operated by Haichang

上海昌海洋公园二期项目主题公园2025海昌运营

Beijing Haichang Ocean Park ProjectTheme park2026-2027 Operated by Haichang

北京海昌海洋公园项目主题公园2026-2027海昌运营

Haichang Ocean Park Project in the

Kingdom of Saudi Arabia

Theme park2030Operated by Haichang

沙特阿拉伯王国海昌海洋公园项目主题公园2030海昌运营

In adition to large-scale new projects, we stil have much growth

potential, including the operation and optimization of existing

tourism and leisure projects, the acelerated dep integration

of IPs with theme parks, the comercialisation oportunity of

IP-themed pavilions, the deliveries of local tourism and leisure

projects, etc.

In adition, we also hope to deploy more focus on our operation.

We wil conduct further in-depth exploration on the path of

capitalization to further improve our capital structure. Except for

future projects which wil be developed under aset-light model

in principle, we wil also actively pursue an inovative financing

model for our existing heavy asets, releasing restricted capital

to provide strong financial suport for the rapid growth of the

Group in future. Meanwhile, we wil explore busines models with

value-aded asets empowered by Haichang’s operations.

1,687,376	92.9%
129,466	7.1%
1,816,842	100.0%

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

管理层讨论及分析 MANAGEMENT DISCUSION AND ANALYSIS

(cid:2508)(cid:2581)(cid:939)(cid:5797)

(cid:983)(cid:605)

截至2023年12月31日止年度，本集团录

得营业额约人民币1,816.8百万元（2022

年：约人民币793.0百万元），较上年度

增长约129.1%，主要由于文旅市场实现

反弹以及郑州公园于2023年新开业，公

园运营业务收入及文旅服务及解决方案

业务收入均有较大增加所致。

FINANCIAL REVIEW

Revenue

For the year ended 31 December 2023, the Group recorded

a turnover of aproximately RMB1,816.8 milion (2022:

aproximately RMB793.0 milion), representing an increase of

aproximately 129.1% when compared with last year, primarily

atributable to the fact that both our park operation busines

and tourism & leisure services and solutions busines recorded a

substantial increase in revenue thanks to the rebound of tourism

& leisure market, as wel as the newly opening of our Zhengzhou

Park in 2023.

As at 31 December

截至12月31日

2023年2022年

RMB’000 % RMB’000 %

人民币千元%人民币千元%

Revenue by busines按业务划分的收入

Park operations公园运营748,94194.4%

Tourism & leisure services

and solutions

文旅服务及解决方案

44,0475.6%

Total总计792,988100.0%

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

来自本集团公园营运分部的收入由2022

年约人民币748.9百万元增长约125.3%

至2023年约人民币1,687.4百万元。

来自本集团文旅服务及解决方案分部的

收入由2022年约人民币44.0百万元增长

约193.9%至2023年约人民币129.5百万

元。

(cid:4694)(cid:2607)成(cid:841)

本集团的销售成本由2022年约人民币

1,071.7百万元，提升约26.8%至2023年

约人民币1,359.4百万元，乃由于收入增

长所致。

(cid:739)(cid:1083)(cid:330)(cid:128)(cid:3622)(cid:129)

截至2023年12月31日止年度，本集团的

整体毛利约为人民币457.5百万元（2022

年：毛损约人民币278.7百万元），因此

整体毛利率约为25.2%（2022年：毛损

率约35.1%），主要由于疫情后收入大幅

增加导致。

(cid:1353)(cid:764)(cid:983)(cid:605)(cid:703)(cid:983)(cid:2370)

本集团其他收入及收益由2022年约人民

币181.5百万元，增加约68.8%至2023

年的约人民币306.5百万元，主要由于投

资物业公允价值收益、出售一间联营公

司收益以及金融资产股息收入。

(cid:4694)(cid:2607)(cid:703)(cid:825)(cid:3097)(cid:2730)(cid:4415)开(cid:725)

本集团的销售及市场推广开支由2022年

约人民币85.0百万元，增加约63.7%至

2023年的约人民币139.2百万元，主要由

于疫情后市场推广加强以及郑州公园开

业带来销售及市场推广开支的增加所致。

Revenue generated from the Group’s park operations segment

increased by aproximately 125.3% from aproximately

RMB748.9 milion in 2022 to aproximately RMB1,687.4 milion in

2023.

Revenue generated from the Group’s tourism and leisure services

and solutions segment increased by aproximately 193.9%

from aproximately RMB44.0 milion in 2022 to aproximately

RMB129.5 milion in 2023.

Cost of Sales

The Group’s cost of sales increased by aproximately 26.8%

from aproximately RMB1,071.7 milion in 2022 to aproximately

RMB1,359.4 milion in 2023, which is atributable to the growth

in revenue.

Gros Profit/(Los)

For the year ended 31 December 2023, the Group’s overal gros

profit was aproximately RMB457.5 milion (2022: gros los of

aproximately RMB278.7 milion), resulting in an overal gros

profit margin of aproximately 25.2% (2022: gros los margin

of aproximately 35.1%), primarily atributable to the substantial

increase in revenue post the pandemic.

Other Income and Gains

The Group’s other income and gains increased by aproximately

68.8% from aproximately RMB181.5 milion in 2022 to

aproximately RMB306.5 milion in 2023, primarily due to the

fair value gains on investment properties, gain on disposal of an

asociate and dividend income from financial asets.

Seling and Marketing Expenses

The Group’s seling and marketing expenses increased by

aproximately 63.7% from aproximately RMB85.0 milion in

2022 to aproximately RMB139.2 milion in 2023, primarily

atributable to strengthened marketing eforts post the pandemic

and increased seling and marketing expenses incured as a result

of the opening of Zhengzhou Park.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

管理层讨论及分析 MANAGEMENT DISCUSION AND ANALYSIS

(cid:1041)(cid:1857)(cid:3436)(cid:860)

本集团的行政费用由2022年约人民币

606.4百万元，降低约22.5%至2023年

约人民币469.8百万元，主要由于2022

年长期资产减值人民币148百万元导致。

(cid:2508)(cid:2581)成(cid:841)

本集团的财务成本由2022年的约人民币

314.9百万元，增加约2.5%至2023年的

约人民币322.6百万元，主要由于为支持

郑州公园2023年产生更多计息债务。

Administrative Expenses

The Group’s administrative expenses decreased by aproximately

22.5% from aproximately RMB606.4 milion in 2022 to

aproximately RMB469.8 milion in 2023, primarily due to the

long-term asets impairment of RMB148 milion in 2022.

Finance Costs

The Group’s finance costs increased by aproximately 2.5%

from aproximately RMB314.9 milion in 2022 to aproximately

RMB322.6 milion in 2023, primarily due to the fact that more

interest-bearing debt incured in 2023 in order to suport

Zhengzhou Park.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

(cid:1492)(cid:2683)(cid:3324)(cid:1514)(cid:1077)

本集团于2022年录得所得税抵免约人民

币9.5百万元，而2023年则录得抵免约人

民币4.2百万元，主要由于递延所得税的

影响。

年(cid:683)(cid:5222)(cid:3622)

由于上文所述原因，本集团于截至2023

年12月31日止年度实现亏损约人民币

181.9百万元（2022年：亏损约人民币

1,408.9百万元），净亏损率约10.0%

（2022年：净亏损率约177.7%）。于同

期间，母公司拥有人应占亏损约人民币

197.3百万元（2022年：母公司拥有人应

占亏损约人民币1,395.9百万元）。

(cid:1698)(cid:2615)(cid:4327)(cid:2508)(cid:2581)报告(cid:3679)(cid:1734)(cid:2055)(cid:3470)

为补充本集团按照国际财务报告准则呈

列的合并财务报表，本集团将经调整

EBITDA利润╱（亏损）作为额外财务计

量。本集团呈列该等财务计量乃由于本

集团管理层使用该等财务计量，透过撇

Income Tax Credit

The Group recorded an income tax credit of aproximately

RMB9.5 milion in 2022 and an credit of aproximately RMB4.2

milion in 2023, primarily due to the efects of defered income

tax.

Los for the Year

As a result of the foregoing, the Group realised a los for the

year ended 31 December 2023 of aproximately RMB181.9

milion (2022: los of aproximately RMB1,408.9 milion) with a

net los margin of aproximately 10.0% (2022: net los margin

of aproximately 177.7%). For the same period, los atributable

to owners of the parent amounted to aproximately RMB197.3

milion (2022: los atributable to owners of the parent of

aproximately RMB1,395.9 milion).

Non-IFRSs Measure

In order to suplement the Group’s consolidated financial

statements, which are presented in acordance with IFRSs, the

Group uses adjusted EBITDA profit/(los) as an aditional financial

measure. The Group presents the financial measure because it

is used by the Group’s management to evaluate the Group’s

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

102,282
405,245
(48,648)
–
–
458,879

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

管理层讨论及分析 MANAGEMENT DISCUSION AND ANALYSIS

除于报告期本集团认为对本集团表现不

具指示性的若干项目的影响以评估本集

团的财务表现。本集团亦认为此非国际

财务报告准则计量为投资者及其他人士

提供额外资料，有助于彼等与本集团管

理层采用同样方式理解并评估本集团经

营业绩。该非国际财务报告准则为投资

者提供公正的陈述以理解。然而此非国

际财务报告准则计量并未具有国际财务

报告准则规定的标准化涵义，因此可能

与其他在联交所上市的公司所呈列的类

似措施不具可比性。

(cid:3774)(cid:4636)(cid:4806)EBITDA(cid:1083)(cid:4503)(cid:330)(cid:128)(cid:5222)(cid:3622)(cid:129)

截至2023年12月31日止年度经调整后

EBITDA盈利为人民币458.9百万元（2022

年：亏损约人民币423.2百万元），主要

是由于文旅市场实现反弹收入有较大增

加。

下表为呈列期间经调整EBITDA的调节：

financial performance by eliminating the impact of certain items

that the Group does not consider to be indicative of the Group’s

performance during the reporting period. The Group also believes

that the non-IFRSs measure provides aditional information to

investors and others in their understanding and evaluating the

Group’s results of operations in the same maner as it helps

the Group’s management. The non-IFRSs measure provides an

unbiased presentation for investors for understanding. However,

the non-IFRSs measure does not have the standardized meaning

prescribed by IFRSs and therefore it may not be comparable to

similar measures presented by other companies listed on the Stock

Exchange.

Adjusted EBITDA Profit/(Los)

For the year ended 31 December 2023, adjusted EBITDA profit

was RMB458.9 milion (2022: los of aproximately RMB423.2

milion), primarily atributable to a significant increase in revenue

resulting from the rebound of tourism and leisure market.

The folowing table sets out the adjustments of adjusted EBITDA

for the periods indicated:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Earnings/(los) before interest and tax息税前利润╱（亏损）(1,122,978)

– Depreciation and amortization－折旧摊销350,021

– Changes in fair value of investment

properties

－投资物业公允价值变动

179,830

– Impairment of property, plant and

equipment and intangible asets

－物业、厂房及设备以及

无形资产减值148,114

– Impairment of completed properties

held for sale

－持作出售的已落成物业减值

21,810

Adjusted EBITDA profit/(los)调整后EBITDA利润╱（亏损）(423,203)

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

管理层讨论及分析 MANAGEMENT DISCUSION AND ANALYSIS

(cid:3871)(cid:841)开(cid:725)

我们的主要资本开支包括公园建设、公

园改造及设备更新。我们的资本开支资

金来源于我们的内部资源、银行借款及

租赁。截至2022年及2023年12月31日

止年度本集团资本开支金额分别为人民

币804.1百万元及人民币1,317.4百万元。

(cid:1908)(cid:2583)(cid:3871)(cid:1686)(cid:703)(cid:2508)(cid:2581)(cid:3871)(cid:3669)

于2023年12月31日，本集团的流动资产

约为人民币2,718.1百万元（2022年：约

人民币2,847.4百万元）。于2023年12月

31日，本集团的现金及银行存款约为人

民币1,702.3百万元（2022年：约人民币

1,244.6百万元）。

于2023年12月31日，本集团总权益约

为人民币2,518.4百万元（2022年：约人

民币2,676.3百万元）。于2023年12月

31日，本集团的计息银行及其他借款总

额约为人民币6,142.9百万元（2022年：

约人民币5,149.2百万元）。于2023年12

月31日，本集团的租赁负债总额约为人

民币156.1百万元（2022年：约人民币

118.6百万元）。

于2023年12月31日，本集团的净负债比

率约为182.5%（于2022年12月31日：

约150.3%）。本集团净负债包括计息银

行及其他借款及租赁负债，减现金及现

金等值物。

上述数字显示，本集团拥有稳健财务资

源，可应付其未来承担及未来投资以进

行扩展。董事会相信，现有财务资源将

足够让本集团执行未来扩展计划，而于

有需要时，本集团亦能够按有利条款获

取额外融资。

Capital Expenditure

Our major capital expenditure was primarily incured for park

construction, park renovation and facility upgrade. We funded our

capital expenditure from our internal resources, bank borowings

and leases. For the years ended 31 December 2022 and 2023, the

Group’s capital expenditure amounted to RMB804.1 milion and

RMB1,317.4 milion, respectively.

Liquidity and Financial Resources

As at 31 December 2023, the Group had curent asets of

aproximately RMB2,718.1 milion (2022: aproximately

RMB2,847.4 milion). As at 31 December 2023, the Group had

cash and bank deposits of aproximately RMB1,702.3 milion

(2022: aproximately RMB1,244.6 milion).

Total equity of the Group as at 31 December 2023 was

aproximately RMB2,518.4 milion (2022: aproximately

RMB2,676.3 milion). As at 31 December 2023, total interest-

bearing bank and other borowings of the Group amounted

to aproximately RMB6,142.9 milion (2022: aproximately

RMB5,149.2 milion). As at 31 December 2023, total lease

liabilities of the Group amounted to aproximately RMB156.1

milion (2022: aproximately RMB118.6 milion).

As at 31 December 2023, the Group had a net gearing ratio of

aproximately 182.5% (as at 31 December 2022: aproximately

150.3%). The net liabilities of the Group included interest-bearing

bank and other borowings and lease liabilities, les cash and cash

equivalents.

As indicated by the above figures, the Group has maintained

stable financial resources to met its future comitments and

future investments for expansion. The Board believes that the

existing financial resources wil be suficient to execute future

expansion plans of the Group and the Group wil be able to

obtain aditional financing on favourable terms as and when

necesary.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

(cid:3871)(cid:841)(cid:1878)(cid:4084)

截至2023年12月31日止年度，本公司的

股本仅由普通股组成。

(cid:1488)(cid:3277)(cid:2059)(cid:3520)

本集团若干供应商入禀中国内地浦东新

区人民法院，向本集团索偿逾期的建筑

成本款项约人民币12,585,000元及由于

有关逾期建筑成本款项产生的利息约人

民币305,000元。于2023年12月31日，

本集团银行账户涉款人民币2,592,000

元已被浦东新区人民法院冻结作财产保

全。于本年报日期，案件尚未排期审

讯。基于现有证据及已听取法律意见，

考虑到本集团须承担付款责任的可能

性，本集团已就建筑成本款项作全数拨

备。本公司董事认为，索偿利息并无法

律依据，且本集团须支付额外利息索偿

款的可能性极低，故并无就所索偿利息

作出拨备。

CAPITAL STRUCTURE

The share capital of the Company comprised only ordinary shares

for the year ended 31 December 2023.

CONTINGENT LIABILITIES

Certain supliers of the Group filed claims to the People’s Court

of Pudong New Area in Chinese Mainland against the Group

for overdue payments of construction costs of aproximately

RMB12,585,000 and the interests arising from the overdue

payments of construction costs of aproximately RMB305,000.

As at 31 December 2023, a bank acount of the Group of

RMB2,592,000 was frozen by People’s Court of Pudong New Area

for property preservation. As at the date of this anual report,

the trials of the cases are yet to be scheduled. The Group has

made ful provision for payments of construction costs due to

the posibility of the Group taking setlement responsibility on

the basis of the available evidence and legal advice taken. The

Directors of the Company are of the opinion that, the interests

claimed are without merits and the posibility for the Group to

be subject to aditional interest claims is remote and no provision

has ben made for the interests claimed.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

管理层讨论及分析 MANAGEMENT DISCUSION AND ANALYSIS

(cid:814)(cid:3538)(cid:3538)(cid:2847)(cid:2092)(cid:5000)

本集团主要在中国营业。除以外币计值

的银行存款外，本集团并无面对任何有

关外汇率波动的重大风险。董事预期

人民币汇率的任何波动对本集团之运营

不会有重大不利影响。

(cid:3871)(cid:841)(cid:1493)(cid:4804)

截至2023年12月31日止年度，本集团的

资本承担约为人民币643.6百万元（2022

年：人民币608.4百万元），资金将来自

营运产生的现金、银行融资等多个渠道。

FOREIGN EXCHANGE RATE RISK

The Group mainly operates in the PRC. Other than bank deposits

denominated in foreign curencies, the Group is not exposed

to any material risk related to fluctuations in foreign exchange

rates. The Directors do not expect any material adverse efect on

the operation of the Group arising from any fluctuation in the

exchange rate of RMB.

CAPITAL COMITMENTS

For the year ended 31 December 2023, the Group had capital

comitments of aproximately RMB643.6 milion (2022:

RMB608.4 milion), which shal be funded through a variety of

means, including cash generated from operations, bank financing

etc.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

STAF POLICY

As at 31 December 2023, the Group had a total of 3,725 ful-

time employes (2022: 3,060 ful-time employes). The Group

ofers a comprehensive and competitive remuneration, retirement

scheme and benefit packages to its employes. Discretionary

bonus is ofered to the Group’s staf depending on their work

performance. The Group and its employes are required to make

contributions to social insurance schemes including the pension

insurance and unemployment insurance at the rates specified in

relevant laws and regulations.

The Group sets its emolument policy with reference to the

prevailing market conditions and individual performance and

experience.

SIGNIFICANT INVESTMENTS HELD,

MATERIAL ACQUISITIONS AND DISPOSALS

OF SUBSIDIARIES, ASOCIATES AND JOINT

VENTURES

Save as disclosed in this anual report, during the year ended

31 December 2023, the Group did not have any significant

investments, material acquisitions or disposals of subsidiaries,

asociates or joint ventures.

FUTURE PLANS FOR MATERIAL INVESTMENTS

AND CAPITAL ASETS

Save as disclosed in this anual report, during the year ended 31

December 2023, the Group did not have other plans for material

investments or capital asets.

(cid:3975)(cid:2160)(cid:1857)(cid:3332)

于2023年12月31日，本集团合共有

3,725名全职雇员（2022年：3,060名全

职雇员）。本集团向其雇员提供全面而具

吸引力的薪酬、退休计划及福利待遇，

亦会按本集团员工的工作表现而酌情发

放奖金。本集团与其雇员须按有关法律

及法规列明的比率向社会保险计划（包括

养老保险和失业保险）供款。

本集团根据当时市况及个人表现与经

验，厘定薪酬政策。

(cid:1492)(cid:1845)(cid:2080)(cid:637)(cid:1203)(cid:3871)(cid:101)(cid:1693)(cid:5742)公司(cid:101)(cid:5196)

(cid:5124)公司(cid:703)(cid:933)(cid:5124)(cid:902)(cid:3640)(cid:1625)(cid:2080)(cid:637)(cid:983)(cid:5253)

(cid:703)(cid:776)(cid:2607)

除本年报所披露者外，截至2023年12月

31日止年度内，本集团并无任何重大投

资、附属公司、联营公司或合营企业的

重大收购或出售。

(cid:842)(cid:1336)(cid:1066)(cid:2080)(cid:637)(cid:1203)(cid:3871)(cid:1488)(cid:5253)(cid:605)(cid:3871)(cid:841)(cid:3871)

(cid:2858)(cid:1625)(cid:2055)(cid:3980)

除本年报所披露者外，截至2023年12月

31日止年度内，本集团并无其他作重大

投资或购入资本资产的计划。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

AN OVERVIEW OF DIRECTORS AND SENIOR

MANAGEMENT

The Board curently consists of nine Directors, thre of whom

are independent non-executive Directors. The Directors were

apointed by the Board. Acording to the articles of asociation

of the Company (the “Articles of Asociation”), not les than

one-third of the Directors must retire from ofice by rotation

at an anual general meting provided that every Director is

subject to retirement by rotation at least once every thre years

and any Director apointed by the Board either to fil a casual

vacancy or as an adition to the Board wil hold ofice until the

next folowing general meting of the Company after his/her

apointment.

The Board is responsible and has general powers for the

management and conduct of the Company’s busines. The

folowing table sets out certain information concerning the

Directors during the year ended 31 December 2023:

(cid:3816)(cid:1323)(cid:703)(cid:2551)(cid:2420)(cid:4173)(cid:2851)(cid:4404)(cid:3647)(cid:5774)

董事会现时包括九名董事，其中三名为

独立非执行董事。各董事均由董事会委

任。根据本公司之组织章程细则（「章程

细则」），不少于三分之一董事须于股东

周年大会上轮值退任，惟每名董事均须

每三年最少轮值退任一次，而获董事会

委任以填补临时空缺或作为新增董事会

名额的任何董事之任期直至其获委任后

本公司举行下一次股东大会为止。

董事会负责本公司业务之管理及开展，

并对此具有全面权力。下表载列于截至

2023年12月31日止年度有关董事的若干

资料：

NameAge

Date of

apointment(s)

Other Position/title, job responsibilities and

relationship with other Directors

姓名年龄获委任日期其他职位╱职衔、职责及与其他董事的关系

Executive Directors 执行董事

Qu Naijie635 January 2022Chief Executive Oficer, chairman of the Board and chairman of

the nomination comite of the Company (the “Nomination

Comite”)

Primarily responsible for the overal management of the Group

Father of Mr. Qu Cheng

曲乃杰2022年1月5日

行政总裁、董事会主席及本公司提名委员会（「提名委员会」）主席

主要负责本集团的全面管理工作

曲程先生的父亲

Qu Cheng3625 May 2016Mainly participates in discusion of corporate development strategies

and project investment and other busineses

Son of Mr. Qu Naijie

曲程2016年5月25日

主要参与企业发展策略讨论、项目投资等方面业务

曲乃杰先生的儿子

Li Kehui5017 November 2023Senior Vice President (Person-In-Charge)

高级副总裁（主持工作）李珂晖2023年11月17日

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS AND SENIOR MANAGEMENT 董事及高级管理层

NameAge

Date of

apointment(s)

Other Position/title, job responsibilities and

relationship with other Directors

姓名年龄获委任日期其他职位╱职衔、职责及与其他董事的关系

Zhang Jianbin505 January 2022

(note 1)

Executive President

Responsible for the overal operational management of the Group

张建斌2022年1月5日（附注1）执行总裁

全面负责本集团经营管理工作

Non-executive Directors 非执行董事

Wang Xuguang555 January 2022A member of the remuneration comite of the Company (the

“Remuneration Comite”)

Primarily responsible for overal strategic planing and overseing the

general corporate, financial and compliance afairs of the Group

王旭光2022年1月5日

本公司薪酬委员会（「薪酬委员会」）成员

主要负责整体策略规划及监督本集团一般企业、财务及合规事宜

Wu Tongtong443 July 2023Primarily responsible for strategic planing and overseing the general

corporate, financial and compliance afairs of the Group吴桐2023年7月3日

主要负责策略规划及监督本集团一般企业、财务及合规事宜

Yuan Bing5524 August 2012Chairman of the risk management and corporate governance comite

of the Company (the “Risk Management and Corporate

Governance Comite”)

Primarily responsible for strategic planing and overseing the general

corporate, financial and compliance afairs of the Group

袁兵2012年8月24日

本公司风险管理及企业管治委员会（「风险管理及企业管治委员会」）主席

主要负责策略规划及监督本集团一般企业、财务及合规事宜

Li Hao4227 August 2018

(note 2)

Primarily responsible for strategic planing and overseing the general

corporate, financial and compliance afairs of the Group

李浩2018年8月27日

（附注2）

主要负责策略规划及监督本集团一般企业、财务及合规事宜

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

NameAge

Date of

apointment(s)

Other Position/title, job responsibilities and

relationship with other Directors

姓名年龄获委任日期其他职位╱职衔、职责及与其他董事的关系

Independent Non-executive Directors 独立非执行董事

Zhu Yuchen639 June 2023Chairman of the audit comite of the Company (the ”Audit

Comite”) and a member of the Remuneration Comite, Risk

management and Corporate Governance Comite and independent

board comite of the Company (the “Independent Board

Comite”)

Primarily responsible for supervising and providing independent

judgment to the Board

朱玉辰2023年6月9日

本公司审核委员会（「审核委员会」）主席及薪酬委员会、风险管理及企业管

治委员会及本公司独立董事委员会（「独立董事委员会」）成员

主要负责监督董事会及为其提供独立判断

Wang Jun6719 December 2019Chairman of the Remuneration Comite and Independent Board

Comite and a member of the audit comite and Nomination

Comite

Primarily responsible for supervising and providing independent

judgment to the Board

王军2019年12月19日

薪酬委员会及独立董事委员会主席及审核委员会及提名委员会成员

主要负责监督本公司董事会及为其提供独立判断

Shen Han4831 October 2023A member of the Audit Comite, Nomination Comite, risk

management and corporate governance comite and Independent

Board Comite

Primarily responsible for supervising and providing independent

judgment to the Board

沈涵2023年10月31日

审核委员会、提名委员会、风险管理及企业管治委员会及独立董事委员会成员

主要负责监督董事会及为其提供独立判断

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS AND SENIOR MANAGEMENT 董事及高级管理层

NameAge

Date of

apointment(s)

Other Position/title, job responsibilities and

relationship with other Directors

姓名年龄获委任日期其他职位╱职衔、职责及与其他董事的关系

Chen Guohui

陈国辉

6825 January 2017

(note 3)

2017年1月25日

（附注3）

Chairman of the Audit Comite and a member of the Remuneration

Comite, Risk Management and Corporate Governance Comite

and Independent Board Comite

Primarily responsible for supervising and providing independent

judgment to the Board

审核委员会主席及薪酬委员会、风险管理及企业管治委员会及

独立董事委员会成员

主要负责监督董事会及为其提供独立判断

Zhang Meng

张梦

6025 January 2017

(note 3)

2017年1月25日

（附注3）

A member of the Audit Comite, Nomination Comite, Risk

Management and Corporate Governance Comite and Independent

Board Comite

Primarily responsible for supervising and providing independent

judgment to the Board

审核委员会、提名委员会、风险管理及企业管治委员会及

独立董事委员会成员

主要负责监督董事会及为其提供独立判断

附注：

1. 张建斌于2023年11月17日辞任执行董事

兼执行总裁。

3. 陈国辉及张梦于2023年6月9日退任独立

非执行董事。

Notes:

1. Zhang Jianbin resigned as an executive Director and executive

president on 17 November 2023.

2. Li Hao resigned as a non-executive Director on 3 July 2023.

3. Chen Guohui and Zhang Meng retired as the independent non-

executive Directors on 9 June 2023.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

EXECUTIVE DIRECTORS

Qu Naijie, aged 63, the founder and chief executive oficer of

the Company who has over 30 years of experience in corporation

management and operations. He comenced oil trading and

marine transportation busineses in 1992, and set up Dalian

Haichang (Group) Co., Ltd. in 1998. In 1999, the Group taped

into the theme park industry in China under the leadership of Mr.

Qu. In 2002, Mr. Qu led the construction and operation of Polar

Aquarium in Dalian Laohutan Ocean Park, the first polar aquarium

in China. The project was rated as a national 5A tourist atraction

by China National Tourism Administration (CNTA) in June 2007.

Since 2002, Mr. Qu has further led the construction and operation

of 11 diferent kinds of cultural tourism projects in various

major cities nationwide, which has promoted the development

of theme park industry in China. In May 2015, Mr. Qu received

“China’s Outstanding Contribution Award for Tourism Industry –

Feima Award (中国旅游产业杰出贡献奖(飞马奖)”, an award first

set up and granted by CNTA. He was apointed as a member

of the Board of the Company in November 2011, has acted as

the chairman of the Board and a non-executive Director of the

Company since February 2014 and has acted as the chairman of

the Board, an executive Director and the chief executive oficer of

the Company since January 2022.

Mr. Qu was apointed as a director of Haichang Holdings (Asia)

Ltd. (“Haichang Asia BVI”) and Haichang Holdings (Hong Kong)

Limited (“Haichang Holdings HK”) in 2011 and became the

chairman of the board of directors of such two companies in

September 2013.

(cid:2626)(cid:1041)(cid:3816)(cid:1323)

曲乃杰，63岁，是本公司的创始人兼行

政总裁，拥有三十余年的企业管理和运

营经验。他于1992年开始经营石油贸易

和船舶运输业务，并于1998年创立了

大连海昌集团有限公司。1999年，曲先

生领导本集团进军中国主题公园行业，

于2002年建设运营了中国首座极地海洋

馆－大连老虎滩海洋公园极地馆，该项

目于2007年6月被国家旅游局评定为国

家5A级旅游景区。曲先生于2002年起进

一步领导本公司在全国多个重点城市建

设运营了十一座不同类型的文旅项目，

推动了中国主题公园行业的发展。2015

年5月，曲先生荣获国家旅游局首次设立

并颁发的「中国旅游产业杰出贡献奖（飞

马奖）」。他曾于2011年11月获委任为本

公司董事会成员、于2014年2月起担任

本公司董事会主席兼非执行董事，并于

2022年1月起担任本公司董事会主席、执

行董事兼行政总裁。

曲先生于2011年获委任为海昌控股（亚

洲）有限公司（「海昌亚洲BVI」）及海昌控

股（香港）有限公司（「海昌控股香港」）董

事，并于2013年9月成为这两家公司的

董事会主席。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS AND SENIOR MANAGEMENT 董事及高级管理层

Qu Cheng, aged 36, was apointed to the Board and designated

as an executive Director on 25 May 2016. Mr. Qu Cheng is the

son of Mr. Qu Naijie, an executive Director and the chairman of

the Board. Mr. Qu Cheng is the controling shareholder of the

Company. Mr. Qu obtained a bachelor’s degre in geography

from King’s Colege, the University of London in July 2010, and

he is proficient in Chinese, English, French and Latin. While in

colege, Mr. Qu had internships at a number of internationaly

renowned financial institutions. From December 2012 to October

2013, he served at the headquarters of the Global Comercial

and Alternative Investment of Orix Group, mainly responsible

for fund management, fund investment, strategic and financial

investment, project financing and financial consultancy, etc.

From November 2013, he started to familiarise himself with the

busines segments of the Company and its subsidiaries, and

mainly participated in discusions about corporate development

strategy and project investment.

Li Kehui, aged 50, has ben apointed as an executive Director

and the Senior Vice President (Person-In-Charge) of the Company

since 17 November 2023. Mr. Li has over 28 years of extensive

experience in busines operation and management in the field of

cultural tourism, as wel as governance, investment and financing

of listed companies. Prior to joining our Group, Mr. Li served

sucesively as representative of securities afairs and secretary

of the board of Shenzhen Overseas Chinese Town Co., Ltd. (深

圳华侨城股份有限公司) (a company listed on the Shenzhen Stock

Exchange, stock code: 000069) and the general manager of Hapy

Valey Group, a subsidiary of Overseas Chinese Town Group. Mr.

Li received a bachelor’s degre in international investment at the

Department of Investment of Zhongnan University of Economics

and Law (中南财经政法大学) (formerly known as Zhongnan

University of Finance and Economics (中南财经大学) in 1996.

曲程，36岁，于2016年5月25日获委任

为董事会成员以及被任命为执行董事。

曲程先生是本公司执行董事兼主席曲乃

杰先生的儿子。曲程是本公司控股

东。曲先生于2010年7月在英国伦敦大

学国王学院获得地理学士学位，并精

通中、英、法语及拉丁文。大学期间，

曲先生曾分别实习于多家国际知名金融

机构。于2012年12月至2013年10月，

他就职于欧力士集团全球商业及另类投

资总部，主要负责基金管理、基金投

资、策略性及财务投资、项目融资、财

务顾问等业务。自2013年11月起，他

开始全面熟悉本公司及其附属公司旗下

各业务板块，主要参与企业发展策略讨

论、项目投资等方面业务。

李珂晖，50岁，自2023年11月17日起获

委任为本公司执行董事及高级副总裁（主

持工作）。李先生在文化旅游领域的业务

运营和管理以及上市公司的管治、投资

和融资方面拥有逾28年丰富的经验。在

加入本集团前，李先生曾先后担任深圳

华侨城股份有限公司（深圳证券交易所上

市公司，股票代码：000069）证券事务

代表及董事会秘书及华侨城集团旗下欢

乐谷集团总经理。李先生于1996年获得

中南财经政法大学（前称中南财经大学）

投资系国际投资学士学位。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

Zhang Jianbin, aged 50, was apointed as the executive

president of the Company on 3 November 2021 and was

apointed to the Board and designated as an executive Director

in January 2022. He resigned as an executive Director and the

executive president on 17 November 2023. Before his resignation,

Mr. Zhang was responsible for the operational management of

the Group. Mr. Zhang joined the Group in 2015 and served as the

vice president of Dalian Haichang (Group) Co., Ltd. Mr. Zhang has

over 20 years of management experience in corporate strategic

management, operation management, investment management,

marketing management and human resource management.

Before joining the Group, Mr. Zhang held numerous management

positions in the field of product marketing and sales management

in Lenovo Group Limited (stock code: 0992), and subsequently

served as the director of post-investment management of Beijing

Hongyi Yuanfang Investment Consulting Co., Ltd. (北京弘毅远

方投资顾问有限公司). Mr. Zhang obtained a bachelor’s degre

in aplied chemistry from the Department of Technical Physics,

Peking University in 1997. He is curently studying in the China

Europe International Busines Schol for an Executive Master of

Busines Administration (EMBA).

张建斌，50岁，于2021年11月3日获委

任为本公司执行总裁，并于2022年1月

获委任为董事会成员以及被任命为执行

董事。他于2023年11月17日辞任执行董

事兼执行总裁。辞任前，张先生负责本

集团之运营管理。张先生于2015年加入

本集团，担任大连海昌集团有限公司副

总裁。张先生在企业策略管理、运营管

理、投资管理、市场营销管理及人力资

源管理方面拥有逾20年之管理经验。加

入本集团之前，张先生于联想集团有限

公司（股份代号：0992）担任产品营销及

销售管理领域之多个管理职位，其后担

任北京弘毅远方投资顾问有限公司投后

管理总监。张先生于1997年获得北京大

学技术物理系应用化学士学位。彼目

前就读于中欧国际工商学院，攻读高级

管理人员工商管理硕士(EMBA)学位。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS AND SENIOR MANAGEMENT 董事及高级管理层

NON-EXECUTIVE DIRECTORS

Wang Xuguang, aged 55, was designated as a non-executive

Director of the Company in January 2022. Mr. Wang worked

at the Dalian Branch of China Construction Bank for more than

16 years until he became the deputy branch manager, during

which he developed his extensive knowledge and experience in

real estate financing. Mr. Wang then joined Haichang Group in

February 2007 as a director and the president. He was further

apointed as a director and the general manager of Haichang

Corporation Development in February 2010. From October 2010

to February 2012, he also served as the president of Dalian

Haichang Real Estate Group Co., Ltd. Mr. Wang was apointed as

a director of Haichang China in October 2011 and was promoted

as the chairman of the board of directors in July 2012 and the

chief executive oficer in April 2013. In July 2012, Mr. Wang was

also apointed as a director of Haichang Asia BVI and Haichang

Holdings HK. Mr. Wang is the vice chairman of Dalian Federation

of Industry & Comerce (大连市工商联).

Mr. Wang obtained a bachelor’s degre in economics and

investment management at Dongbei University of Finance

and Economics (东北财经大学) in Dalian in July 1990. He was

subsequently awarded a master’s degre in international laws by

Dalian Maritime University (大连海事大学) in April 2002.

(cid:1698)(cid:2626)(cid:1041)(cid:3816)(cid:1323)

王旭光，55岁，于2022年1月调任为

本公司非执行董事。王先生曾在中国建

设银行大连分行工作逾16年，直至担

任分行副行长。在此期间，王先生获得

了房地产融资方面的广泛知识及经验。

之后，王先生于2007年2月加入海昌

集团，担任董事兼总裁，并于2010年2

月，进一步获委任担任海昌企业发展董

事兼总经理。2010年10月至2012年2月

期间，他还在大连海昌房地产集团有限

公司担任总裁一职。王先生于2011年10

月获委任为海昌中国董事，于2012年7

月晋升为董事会主席，并于2013年4月

晋升为行政总裁。2012年7月，王先生还

被委任为海昌亚洲BVI和海昌控股香港的

董事。王先生现为大连市工商联副主席。

王先生于1990年7月在大连获得东北财

经大学投资经济管理专业学士学位。之

后，他于2002年4月获大连海事大学授

予国际法学专业硕士研究生学位。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

Wu Tongtong, aged 44, has ben apointed as a non-executive

Director of the Company since 3 July 2023. He is primarily

responsible for strategic planing and overseing the general

corporate, financial and compliance afairs of the Group. Mr.

Wu graduated from the Graduate Schol of Finance, Acounting

and Law of Waseda University in Japan with a master’s degre

in busines administration (finance). Mr. Wu has more than

ten years of management experience in investment, real estate

development, and IP licensing of films and television shows. Mr.

Wu joined ORIX Corporation in January 2010 and is curently a

director of ORIX Corporation. ORIX Corporation is a company

engaged in provision of diversified financial services whose shares

are listed on the Tokyo Stock Exchange (stock code: 8591) and

the New York Stock Exchange (stock code: IX). At the same time,

Mr. Wu served as the executive deputy general manager of ORIX

(China) Investment Co., Ltd. and the president of ORIX (China)

Industrial Holdings Co., Ltd. Mr. Wu is also a director of Beijing

Dongfang Zhongke Integrated Technology Co., Ltd. (stock code:

002819.SZ).

吴桐，44岁，自2023年7月3日起获

委任为本公司非执行董事。他主要负责

战略规划和监督本集团一般企业、财务

与合规事宜。吴先生毕业于日本早稻田

大学金融，会计及法律研究生院，获颁

授工商管理（金融学）硕士学位。吴先生

于投资、地产开发、影视文化IP授权方面

拥有十余年的管理工作经验。吴先生于

2010年1月加入欧力士株式会社，现任

欧力士株式会社理事。欧力士株式会社

是一间提供多元化金融服务的公司，其

股份于东京证券交易所上市（股份代码：

8591）并于纽约交易所上市（股份代码：

IX）。同时，吴先生任欧力士（中国）投资

有限公司常务副总经理，欧力士（中国）

实业控股有限公司总裁。吴先生亦为北

京东方中科集成科技股份有限公司董事

（股份代码：002819.SZ）。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS AND SENIOR MANAGEMENT 董事及高级管理层

Yuan Bing, aged 55, was apointed to the Board on 24 August

2012 and designated as a non-executive Director on 23 February

2014. He is primarily responsible for strategic planing and

overseing of the general corporate, financial and compliance

afairs of the Group. Mr. Yuan graduated with a bachelor’s

degre in English from Nanjing University (南京大学) in July 1990.

In June 1993 and June 1998, Mr. Yuan obtained a master’s

degre in international relations and a doctorate degre in law

from Yale University in the United States, respectively.

Mr. Yuan has extensive experience in equity investment and

investment banking. Mr. Yuan is curently a co-founder and

managing partner of Rockets Capital. Prior to co-founding

Rockets Capital, Mr. Yuan served as the chief operating oficer

and a partner of Hony Capital, where he was responsible for the

management of al of Hony Capital’s equity operations, including

Hony private equity investment, Hony Goldstream hedge fund,

Hony Horizon mutual fund, and Hony venture capital fund, with a

total AUM of over US$10 bilion. Mr. Yuan Bing has over 25 years

of experience in investment banking and private equity investment

industries. He served over 12 years in the investing banking

market in both New York and Hong Kong, and asisted numerous

prominent Chinese companies completed their IPO, corporate

finance and M&A projects.

Mr. Yuan served as a former executive director of Goldstream

Investment Limited (stock code: 1328) from December 2018 to

March 2022, the foregoing company’s shares are listed on the

Main Board of the Stock Exchange. Curently, Mr. Yuan also

serves as a director of Haichang Asia BVI, Haichang Holdings HK

and Haichang China.

袁兵，55岁，于2012年8月24日获委任

为董事会成员，并于2014年2月23日被

任命为非执行董事。他主要负责战略规

划和监督本集团一般企业、财务与合规

事宜。袁先生于1990年7月毕业于南京

大学，获英语学士学位，并于1993年6

月及1998年6月分别获美国耶鲁大学的

国际关系硕士及法学博士学位。

袁先生拥有丰富的股权投资及投资银行

业务经验。袁先生现任星航资本联合创

始人及管理合伙人。在联合创立星航资

本前，袁先生曾担任弘毅投资首席运营

官和合伙人，负责弘毅投资的全部股权

业务的管理，包括弘毅私募股权投资，

弘毅金涌对冲基金，弘毅远方公募基

金，以及弘毅创投基金，总基金管理规

模超过100亿美元。袁兵先生拥有超过

25年的投资银行和私募股权投资行业经

验。曾在纽约和香港投资银行市场服务

了超12年，期间协助众多中国知名企业

成功完成了在海外的上市，融资和收购

兼并项目。

袁先生曾于2018年12月至2022年3月担

任金涌投资有限公司（股份代号：1328）

的执行董事，上述公司的股份于联交所

主板上市。他目前亦担任海昌亚洲BVI、

海昌控股香港及海昌中国的董事。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

Li Hao, aged 42, was apointed as a non-executive Director

on 27 August 2018. He resigned as a non-executive Director

on 3 July 2023. Before his resignation, Mr. Li was primarily

responsible for strategic planing and overseing the general

corporate, financial and compliance afairs of the Group. Mr.

Li graduated from the Graduate Schol of Finance, Acounting

and Law at Waseda University in Japan with a master’s degre

in busines administration for finance. Mr. Li has over ten years

of managing experience in the fields of investment banking and

finance. Mr. Li has ben with ORIX Corporation since October

2007. He is curently an executive director responsible for

Greater China Group at ORIX Corporation, a diversified financial

services company and whose shares are listed on the Tokyo Stock

Exchange (securities code: 8591) and on the New York Stock

Exchange (trading symbol: IX). He serves as a director and the

president of ORIX (China) Investment Company Limited and ORIX

Asia Capital Limited, respectively, both of which are wholy-owned

subsidiaries of ORIX Group. Acording to the latest disclosure

of interest form filed on 28 January 2016 by ORIX Corporation,

ORIX Corporation is a substantial Shareholder of the Group. Mr.

Li is also a non-executive director of Beijing Energy International

Holding Co., Ltd. (formerly known as Panda Gren Energy Group

Limited) (stock code: 686) and Shoucheng Holdings Limited

(formerly known as Shougang Concord International Enterprises

Company Limited) (stock code: 697), both companies’ shares are

listed on the Main Board of the Stock Exchange.

李浩，42岁，于2018年8月27日被任命

为非执行董事。他于2023年7月3日辞任

非执行董事。辞任前，李先生主要负责

战略规划和监督本集团一般企业、财务

与合规事宜。李先生毕业于日本早稻田

大学金融、会计及法律研究生院，获颁

授工商管理（金融学）硕士学位。李先生

于投资银行及金融方面拥有十余年的管

理工作经验。李先生于2007年10月加入

欧力士株式会社。彼现任欧力士株式会

社执行董事、大中华区掌管，欧力士株

式会社是一间提供多元化金融服务的公

司，其股份于东京证券交易所上市（股份

代码：8591）并于纽约交易所上市（股份

代码：IX）。彼任欧力士（中国）投资有限

公司（欧力士集团的全资附属公司）董事

兼总裁，及欧力士亚洲资本有限公司（欧

力士集团的全资附属公司）董事兼总裁。

根据从欧力士株式会社取得于2016年1

月28日呈交之权益表格所载之最新披露

数据，欧力士株式会社为本集团主要股

东。李先生亦为北京能源国际控股有限

公司（前称熊猫绿色能源集团有限公司）

（股份代号：686）及首程控股有限公司

（前称首长国际企业有限公司）（股份代

号：697）（两间公司的股份均于联交所主

板上市）的非执行董事。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS AND SENIOR MANAGEMENT 董事及高级管理层

INDEPENDENT NON-EXECUTIVE DIRECTORS

Mr. Zhu Yuchen, aged 63, has ben apointed as an

independent non-executive Director of the Company since 9 June

2023. He is mainly responsible for supervising and providing

independent judgment to the Board. Mr. Zhu obtained a degre

in Economics from Dongbei University of Finance and Economics

in 1983 and Ph.D. in Economics from Wuhan University in 1998.

He used to study and work in Chicago Mercantile Exchange and

Chicago Board of Trade. Mr. Zhu had served as deputy general

of the Policy and Regulation Department of the Ministry of

Comerce of the PRC* (中华人民共和国商业部政策法规司副处

长), chief executive director of Shanghai CIFCO Futures Brokerage

Co. Ltd, general manager of Dalian Comodity Exchange, general

manager of China Financial Futures Exchange and president of

Shanghai Pudong Development Bank Co Ltd (“SPDB”), whose

shares are listed on the Shanghai Stock Exchange (stock code:

600000). Mr. Zhu was a member of the tenth and eleventh

sesions of the National People’s Congres (NPC) and the twelfth

sesion of the National Comite of the Chinese People’s

Political Consultative Conference. He is a founder of the Asia

Pacific Exchange and its chief executive oficer. Since April 2020,

Mr. Zhu has served as an independent non-executive director of

Grentown China Holdings Limited (“Grentown China”), whose

shares are listed on the Stock Exchange (stock code: 03900). Mr.

Zhu has more than 30 years of work experience in the futures

and banking industries, and is familiar with corporate financial

acounting systems. During the time when he served as the

president of SPDB, he was responsible for overseing the afairs

of the core busines lines, including finance and financial markets,

and was the ultimate responsible person for SPDB’s financial

statements as presented to the public. In adition, Mr. Zhu has

ben serving as a member of the audit comite of Grentown

China, and hence has a dep understanding of the financial

acounting system of a Hong Kong-listed company.

Wang Jun, aged 67, was apointed as an independent non-

executive Director on 19 December 2019. Mr. Wang is primarily

responsible for supervising and providing independent judgement

to the Board. Mr. Wang obtained a master’s degre of economics

in investment economics from Dongbei University of Finance and

Economics in July 1996. He was qualified as a senior economist of

the Dalian Branch of China Construction Bank in December 1992.

Mr. Wang served as the chairman of CB Life Insurance Company

Limited from July 2011 to May 2013. Prior to joining CB Life

Insurance Company Limited, Mr. Wang sucesively served as the

president of the Dalian Branch, Shandong Branch, Liaoning Branch

and Beijing Branch of China Construction Bank.

(cid:4857)立(cid:1698)(cid:2626)(cid:1041)(cid:3816)(cid:1323)

朱玉辰先生，63岁，自2023年6月9日

起获委任为本公司独立非执行董事。他

主要负责监督工作，并为董事会提供独

立判断。朱先生于1983年取得东北财经

大学经济学位及于1998年取得武汉大

学经济学博士学位。彼曾于芝加哥商业

交易所及芝加哥期货交易所工作研修。

朱先生曾担任中华人民共和国商业部政

策法规司副处长、上海中期货经纪公

司总裁、大连商品交易所总经理、中国

金融期货交易所总经理及上海浦东发展

银行股份有限公司（「浦发银行」，其股

份于上海证券交易所上市（股份代码：

600000）行长。朱先生曾担任第十届

及第十一届全国人大代表，以及第十二

届全国政协委员。彼现为新加坡亚太交

易所的创始人及首席执行官。朱先生自

2020年4月起担任绿城中国控股有限公司

（「绿城中国」，其股份于联交所上市，股

份代码：03900）独立非执行董事。朱先

生在期货以及银行业有超过30年金融从

业经验，熟悉公司的财务会计制度，其

中担任浦发银行长期间，负责公司包

括财务、金融市场等核心条线的所有业

务，对于公司对外公布的各种财务情况

担当最终负责人职责；此外，朱先生一

直担任绿城中国的审核委员会委员，对

于香港上市公司的财务会计制度也有深

入理解。

王军，67岁，于2019年12月19日获任

为独立非执行董事。他主要负责监督工

作，并为董事会提供独立判断。王先生

于1996年7月获得东北财经大学投资经

济专业经济学硕士学位。他于1992年12

月获中国建设银行大连市分行高级经济

师职称。王先生曾于2011年7月至2013

年5月担任建信人寿保险有限公司之董

事长。在加入建信人寿保险有限公司之

前，王先生曾先后担任建设银行大连市

分行、山东省分行、辽宁省分行、北京

市分行长。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

Ms. Shen Han, aged 47, has ben apointed as an independent

non-executive Director of the Company since 31 October

2023. She is mainly responsible for supervising and providing

independent judgment to the Board. Ms. Shen is a profesor and

doctoral supervisor at Fudan University, China. Her academic

research focuses on local branding, digital inovation of cultural

heritage and destination marketing and management. She

received a bachelor’s degre in economics at Fudan University,

China; a master’s degre in management at the University of

Notingham, United Kingdom; and a doctorate in busines

administration at the Chinese Academy of Social Sciences, China.

She curently serves as principal at various organizations, such as

executive deputy secretary-general of the International Tourism

Studies Asociation, “Flying Scholar” of Gansu Province, China

and member of the Tourism Geography Profesional Comite

of the Geographical Society of China. Ms. Shen has published

over 100 papers in Chinese and English. She has also released

10 translated and compiled monographs, and won multiple

international awards. Ms. Shen has presided over 20 national

and provincial-level projects. She also served as editor-in-chief,

guest editor-in-chief, and editorial board member of 8 academic

journals. In adition, Ms. Shen also served as comite expert of

multiple municipal and provincial think tanks in China.

沈涵女士，47岁，自2023年10月31日

起获委任为本公司独立非执行董事，主

要负责监督董事会，并为董事会提供独

立判断。沈女士为中国复旦大学教授、

博士生导师，主要学术研究领域是地方

品牌、文化遗产数字化创新、目的地营

销与管理。彼先后获得中国复旦大学经

济学士、英国诺丁汉大学管理学硕士

及中国社会科学院工商管理博士学位。

彼目前担任多个机构负责人，例如国际

旅游学会常务副秘书长、中国甘肃省「飞

天学者」及中国地理学会旅游地理专业委

员会委员。沈女士发表中英文论文100多

篇，亦出版专著译著编著10本，多次获

得国际奖项。沈女士主持国家级及省部

级课题20余项，亦担任8本学术期刊领域

主编、客座主编、编委。此外，沈女士

亦担任多个部委、省市智库专家。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS AND SENIOR MANAGEMENT 董事及高级管理层

Chen Guohui, aged 68, was apointed as an independent

non-executive Director on 25 January 2017. He retired as an

independent non-executive Director on 9 June 2023. Before his

retirement, Mr. Chen was mainly responsible for supervising and

providing independent judgment to the Board. He is a profesor

and a doctoral supervisor of the Schol of Acounting of Dongbei

University of Finance and Economics of China. He is entitled to

the special government alowances of the State Council of China.

Prof. Chen has ben working in Dongbei University of Finance

and Economics for more than 30 years since he started his

carer in 1982. He was the deputy director of the Department of

Acounting of Dongbei University of Finance and Economics from

1988 to 1995, and the director of the Dean’s Ofice of the same

schol from 1995 to 2001. From 2001 to 2013, he sucesively

served as the secretary and the dean of Kingbridge Busines

Colege of Dongbei University of Finance & Economics. From

2013 to December 2019, he was the principal of Dalian University

of Finance and Economics. Prof. Chen has long ben principaly

engaged in the teaching and administration of acounting and

made a series of achievements in teaching and scientific research.

He has published more than 100 academic esays on journals

such as Acounting Research, Research on Financial and Economic

Isues, and Finance & Acounting and has published 4 master

works. He also published certain textboks, led and completed

certain research programs at the provincial level, and participated

in and completed thre major programs including National

Natural Science Foundation of China and National Social Science

Foundation of China as a main participant. In recent years, he

won certain provincial prizes and was awarded as the outstanding

educator for several times. In 2003, Basic Acountancy, a course

launched by Prof. Chen, was recognised as the first batch of

national esential courses by the Ministry of Education of China,

and became a model for a number of universities and coleges in

China.

陈国辉，68岁，于2017年1月25日获委

任为独立非执行董事。他于2023年6月

9日退任独立非执行董事。退任前，陈先

生主要负责监督工作，并为董事会提供

独立判断。彼为中国东北财经大学会计

学院教授、博士生导师。彼享受中国

务院政府特殊津贴。彼自1982年起在东

北财经大学从教至今已经三十余年，分

别于1988年至1995年任东北财经大学

会计系副主任，1995年至2001年担任东

北财经大学教务处长，2001年至2013

年先后担任东北财经大学津桥商学院书

记、院长，2013年至2019年12月任大连

财经学院校长。彼长期以来主要从事会

计学教学和管理工作，取得一系列的教

学和科研成果。彼在《会计研究》、《财经

问题研究》、《财务与会计》等刊物公开发

表学术论文一百余篇，出专著四部，主

编教材若干部，主持并完成省部级课题

若干项，作为主要参与人参与完成国家

自然科学基金与国家社会科学基金等重

要项目3项，近年来获得省部级奖项若干

项，多次获得校优秀教育工作者等光荣

称号。在2003年，彼主持的《基础会计》

课程被评为中国教育部首批国家级精品

课程等，并成为中国许多院校仿效的楷

模。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

Zhang Meng, aged 59, was apointed as an independent

non-executive Director on 25 January 2017. She retired as an

independent non-executive Director on 9 June 2023. Before her

retirement, Prof. Zhang was mainly responsible for supervising

and providing independent judgment to the Board. Prof. Zhang

is a doctor, a profesor and a doctoral supervisor of economics,

and the dean of the Research Institute of Tourism Management of

the Southwestern University of Finance and Economics of China.

She curently acts as a member of the Consultative Comite

for the Tourism Management Profesion under the Ministry

of Education of China, an academic and technology leader of

Sichuan Province of China. Prof. Zhang obtained a bachelor of

science degre from the Physics Faculty of Southwest China

Normal University in 1986 and obtained a master’s degre and a

doctor’s degre in economics from the Schol of Economics (the

Faculty of Economics) of the Southwestern University of Finance

and Economics of China in 1997 and 2005 respectively. From

1998 to present, she has ben principaly engaged in the teaching

and research of tourism management and has produced a series

of influential research results in fields such as the competitivenes

of the regional tourism industry, the behaviours of tourism

consumers and the intercultural comparison of tourism, thereby

wining wide recognition in the domestic academic industry.

Curently, she has completed certain scientific researches such as

a (general) programe of National Natural Science Foundation of

China, a project of the Humanities and Social Sciences Planing

Fund under the Ministry of Education of China, a project of the

Soft Science Fund of the Department of Science of Sichuan of

China and a project of the Fund of Philosophy and Social Sciences

of Sichuan of China. Prof. Zhang is devoted to the construction

of platform for high-level decision-making consultation of tourism

management, including being responsible for the construction

of tourism research bases such as universities and coleges in

Sichuan of China and Sichuan Provincial Department of Culture

and Tourism and their respective teams. She has isued certain

research reports for governmental departments and enterprises

such as the tourism bureaus in the cities in Sichuan of China and

has ben actively providing policy recomendations and decision-

making consultations for local governments and enterprises.

张梦，59岁，于2017年1月25日获委

任为独立非执行董事。她于2023年6月

9日退任独立非执行董事。退任前，张

教授主要负责监督董事会，并为董事会

提供独立判断。张教授经济学博士、教

授、博士生导师，中国西南财经大学旅

游管理研究所长。彼目前担任中国教

育部旅游管理类教学指导委员会委员，

中国四川省学术和技术带头人。张教授

于1986年在西南师范大学物理系获理学

学士学位，1997年和2005年在中国西

南财经大学经济学院（经济系）获经济学

硕士和经济学博士学位。从1998年起至

今，主要从事旅游管理的教学和研究工

作，在区域旅游业竞争力、旅游消费者

行为、旅游跨文化比较等领域形成了一

批有影响力的研究成果，受到国内学术

界的广泛关注。目前已经完成了国家自

然科学基金（面上）项目、中国教育部人

文社科规划基金项目、中国四川省科技

厅软科学基金项目、四川省哲学社会科

学基金项目。张教授致力于旅游管理高

水平决策咨询平台建设，包括负责中国

四川省高校、四川省文化和旅游厅等旅

游研究基地和团队建设等，先后为中国

四川省市各地旅游局等政府和企业完成

了若干份研究报告，积极为地方政府和

企业提供政策建言和决策咨询。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS AND SENIOR MANAGEMENT 董事及高级管理层

SENIOR MANAGEMENT

The senior management is responsible for the day-to-day

management of the busines. The folowing table sets out certain

information concerning the senior management:

(cid:2551)(cid:2420)(cid:4173)(cid:2851)(cid:4404)

高级管理层负责公司业务的日常管理。

下表载列有关高级管理层的若干资料：

NameAgePosition/Title

姓名年龄职位╱职衔

Li Xin51Chief Financial Oficer

李昕首席财务官

Wang Liming56Senior Vice President

王黎民高级副总裁

Fang Hongfeng46Vice President

方洪峰副总裁

Li Changxia43Vice President and President of Haichang Cultural Tourism Institute

李昌霞副总裁兼海昌文旅院长

Liu Fei48Vice President

刘飞副总裁

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

Li Xin, aged 51, has served as the financial controler since

April 2013, and was apointed as the chief financial oficer

in November 2015. He is primarily responsible for financial

management. Mr. Li obtained a bachelor’s degre in industrial

economics from Dongbei University of Finance and Economics (东

北财经大学) in Dalian in July 1995. He also obtained a master’s

degre in law from Jilin University (吉林大学) in Jilin in July 2003.

Mr. Li has over 20 years of experience in finance and taxation.

Mr. Li served as an oficer in the first investigation bureau of

Dalian Municipal local Taxation Bureau betwen August 1995

and August 2002, where he was responsible for investigation

and examination works. In June 2002, Mr. Li became the general

manager of the planing and finance department of Haichang

Group Co. His responsibilities included financial management

system development, budget formation, aset management,

investment and financial reporting and management. In March

2010, Mr. Li was apointed as the general manager of the

planing and finance department of Haichang Corporation

Development, where he also started to serve as the chief financial

oficer in December 2010. In April 2013, he was apointed as the

chief financial oficer and the general manager of the planing

and finance department of Haichang China.

Mr. Wang Limin, aged 56, has ben apointed as the Company’s

senior vice president since 24 May 2023, responsible for the

Group’s afairs on investment management, capital operation and

investor relations. Mr. Wang has over 20 years of management

experience in diferent sectors including private equity and

investment management. Before joining the Group, Mr. Wang

sucesively served as senior vice president of Prologis China,

general manager of Hongxin Capital Co., Ltd. (红信资本有限公

司), a subsidiary of Zhongzhi Enterprise Group (中植集团), vice

president of Dongbai Group (东百集团) and vice president of

Ful Truck Aliance (满帮集团). Mr. Wang graduated from Harbin

Enginering University in 1990 and received his MBA degre from

Schulich Schol of Busines, York University in Canada in 2003.

Mr. Fang Hongfeng, aged 46, has ben apointed as the

Company’s vice president since 5 November 2021. He is in charge

of the cultural tourism management company and the digital

development department and responsible for the comunication

with the government for project expansion and existing projects.

Previously, Mr. Fang joined Trip.com Group Limited (NASDAQ

stock symbol: TCOM) in 2005, and served as the sales director,

general manager of branch ofice and general manager of

busines department. Mr. Fang enroled in Peking University in

1996 with a major in computer software.

李昕，51岁，自2013年4月起一直担任

财务总监，并自2015年11月起获任命

为首席财务官。他主要负责财务管理工

作。李先生于1995年7月在大连获得东

北财经大学工业经济学士学位，并于

2003年7月在吉林毕业于吉林大学，获得

法律硕士学位。

李先生在财税方面拥有二十逾年的经

验。李先生于1995年8月至2002年8月

期间一直任大连市地方税务局第一稽查

局科员，负责稽查和审查工作。李先生

于2002年6月成为海昌集团公司计划财

务部总经理。他的职责包括财务管理系

统开发、预算形成、资产管理、投资及

财务报告及管理。于2010年3月，李先

生获委任为海昌企业发展计划财务部总

经理，并于2010年12月开始担任财务总

监。于2013年4月，他获委任为海昌中

国财务总监及计划财务部总经理。

王黎民先生，56岁，自2023年5月24

日起获委任为本公司高级副总裁，负责

本集团投资管理、资本运作、投资者关

系工作。王先生在私募基金、投资管理

等领域拥有逾20年的管理经验。在加

入本集团前，王先生先后担任安博中国

(Prologis China)高级副总裁、中植集团红

信资本有限公司总经理、东百集团副总

裁、满帮集团副总裁。王先生于1990年

毕业于哈尔滨工程大学，并于2003年获

得加拿大约克大学舒力克商学院MBA学

位。

方洪峰先生，46岁，自2021年11月5日

起任命为本公司副总裁，分管文旅管理

公司、数字化发展部，以及项目拓展、

存量项目的政府对接工作。在此之前，

方先生于2005年加入携程旅行网有限公

司（纳斯达克股份代号：TCOM），曾担任

销售总监、分公司总经理和事业部总经

理等职务。方先生于1996年入读北京大

学计算机系软件专业。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS AND SENIOR MANAGEMENT 董事及高级管理层

Li Changxia, aged 43, has ben apointed as the vice president

with efect from August 2022, and concurently serves as the

president of Haichang Cultural Tourism Institute. She is mainly

responsible for the reconstruction and upgrading of existing

projects, research and development and design for new projects

and IP inovative products, enginering construction, and facilities

operation and maintenance management of the Company. She

is also in charge of the management of the cost procurement

department of the Group.

Ms. Li received a bachelor’s degre in economic geography from

the Urban and Regional Economics Department of East China

Normal University in 2003, and subsequently obtained a master’s

degre in human geography from the Urban and Regional

Planing Department of Peking University in 2006. She is a special

expert of the Institute for Theme Park Studies in China. She

won the ASLA International Award in 2015, the AECOM Anual

Design Award in 2009, the Youth Award of the Global Academic

Conference of Chinese Geographers and 2023 ITIA China Tourism

Investment Ten Outstanding Young Persons Award. She has

published 13 profesional papers on the core journals in China,

and jointly published the 2019 and 2024 editions of an esay

bok titled “Forefront of Theme Park Inovation”.

Ms. Li joined the Company in February 2016 as the director of

the Institute of Cultural Tourism Studies and has ben apointed

as the senior director of the product centre with efect from

November 2016. She has also served as a joint general manager

of Haichang Cultural Tourism Busines Unit since 2019. Ms. Li has

over 10 years of work experience in one of the world’s top-clas

planing and design consultancy companies, in which she has

participated in and led dozens of urban planing and tourism

development planing consultancy projects. She is proficient at

market analysis and evaluation on economic feasibility, function

and operating status positioning, product design, profitability

of integrated tourist resort and theme park development

projects of diferent scales, and has acumulated abundant team

management experience.

李昌霞，43岁，自2022年8月起任命为

副总裁，兼任海昌文旅院长。她主要

负责公司存量项目的改造升级，新项目

及IP创新产品研发设计、工程建设、设施

运维管理。同时分管集团成本采购部管

理工作。

李女士于2003年获得上海华东师大城市

与区域经济系的经济地理学士学位，随

后于2006年获得北京大学城市与区域规

划系人文地理硕士学位。任中国主题公

园研究院特聘专家。曾荣获美国景观学

会ASLA 2015国际大奖、AECOM 2009

年度设计奖、全球华人地理学家学术

会议青年奖，2023年艾蒂亚中国旅游投

资十大杰出青年奖。曾在中国核心期刊

上发表13篇专业论文，并参与出版《主题

公园创新前沿》2019年版、2024年版文

集。

李女士于2016年2月加入公司担任文化

旅游研究院长，并自2016年11月起获

任命为产品中心高级总监，自2019年起

兼任海昌文旅事业部联席总经理。李女

士曾在国际顶级规划设计咨询公司有十

余年的工作经验，参与和主持过数十个

城市规划、旅游发展规划咨询项目，擅

长对不同尺度旅游度假区、主题公园综

合开发项目的市场分析、经济可行性、

功能业态定位、产品设计、赢利性评

估，并积累了丰富的团队管理经验。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

Liu Fei, aged 48, has ben apointed as the vice president since

December 2022 and is fuly in charge of the human resources

administration, operation standards for theme parks, cultural

performances, safety supervision and service quality management

of the Group. Ms. Liu Fei joined Haichang Group in 2006 and

served as the ofice director of Haichang Group and has ben

the general manager of Dalian Haichang Discoveryland Theme

Park Co. Ltd. since 2016. She is also the vice president of the

digital culture and entertainment segment of China Culture and

Entertainment Industry Asociation (中国文化娱乐行业协会), a

member of the Special Comite of China National Tourism

Vocational Education Permanent Comite (全国旅游职业教育教

学指导委员会) and an expert in the Cultural Tourism Integration

Expert Database of Liaoning Province (辽宁省文旅融合专家库). Ms.

Liu Fei received her bachelor’s degre in journalism from Dalian

Polytechnic University in 1999 and enroled in the Tsinghua MBA

program (清华高级工商管理硕士研修班) in May 2006.

COMPANY SECRETARY

Ms. So Lai Shan was apointed as the Company Secretary and

the authorised representative of the Company with efect from 2

November 2022.

Ms. So is curently a manager of corporate services of Vistra

Corporate Services (HK) Limited. Ms. So has over ten years of

experience in the corporate services industry. She is an asociate

member of The Hong Kong Chartered Governance Institute and

The Chartered Governance Institute in United Kingdom.

刘飞，48岁，自2022年12月获任命为副

总裁，全面负责本集团人力行政、主题

公园运营标准、文化演艺、安全监督和

服务品质管理工作。刘飞女士于2006年

加入海昌集团，曾担任海昌集团办公室

主任，2016年起担任大连海昌发现王国

主题公园有限公司总经理。她亦担任中

国文化娱乐行业协会数字文娱分会副会

长、全国旅游职业教育教学指导委员会

专委会委员、辽宁省文旅融合专家库专

家。刘飞女士于1999年获得大连理工大

学新闻学专业学士学位，于2006年5月

入读清华高级工商管理硕士研修班。

公司(cid:2404)(cid:2275)

苏丽珊女士于2022年11月2日获委任为

本公司的公司秘书及授权代表。

苏女士目前担任瑞致达企业服务（香港）

有限公司企业服务部经理。苏女士在企

业服务行业拥有逾十年经验。彼为香港

公司治理公会及英国特许公司治理公会

会员。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT 董事会报告

The Directors are pleased to present their report together with the

audited consolidated financial statements of the Group for the

year ended 31 December 2023.

PRINCIPAL ACTIVITIES

The Group is principaly engaged in development and operation of

theme parks in the PRC.

SUBSIDIARIES

Particulars of the Company’s subsidiaries as at 31 December 2023

are set out in note 1 to the consolidated financial statements in

this anual report.

BUSINES REVIEW

A busines review of the Group for the year ended 31

December 2023 and a discusion on the Group’s future busines

development are provided in the Chairman’s Statement on pages

6 to 9 and the Management Discusion and Analysis on pages

10 to 32 of this anual report. The financial risk management

objectives and policies of the Group are set out in note 40 to the

consolidated financial statements in this anual report.

An analysis of the Group’s financial performance during the

reporting period using financial key performance indicators is

provided in the Five Years’ Financial Sumary on page 5 of this

anual report. A discusion on the Company’s compliance with

the relevant laws and regulations is set out in the Corporate

Governance Report on pages 74 to 109 of this anual report.

The discusions refered to above form part of this Directors’

Report.

RESULTS

The results of the Group for the year ended 31 December 2023

are set out in the consolidated statement of profit or los on page

120 of this anual report.

FINAL DIVIDEND

The Board does not recomend payment of any dividend in

respect of the year ended 31 December 2023 (2022: nil).

董事欣然提呈其报告及本集团截至2023

年12月31日止年度的经审核合并财务报

表。

(cid:756)(cid:2053)(cid:3640)(cid:2581)

本集团主要在中国从事主题公园的发展

和运营。

(cid:1693)(cid:5742)公司

本公司附属公司于2023年12月31日的详

情载于本年报合并财务报表附注1。

(cid:3640)(cid:2581)(cid:939)(cid:5797)

有关本集团于截至2023年12月31日止年

度业务的年度回顾及有关本集团业务日

后发展的讨论，载于本年报第6页至第9

页的主席报告以及第10页至第32页的管

理层讨论及分析。本集团的财务风险管

理目标及政策载于本年报的合并财务报

表附注40。

有关使用财务关键表现指标对本集团于

报告期间的财务表现的分析载于本年报

第5页的五年财务概要。有关本公司遵守

相关法律法规的讨论载于本年报第74页

至第109页的企业管治报告。

上述讨论构成本董事会报告的一部份。

(cid:3640)(cid:5174)

本集团截至2023年12月31日止年度之业

绩载于本年报第120页的合并损益表。

(cid:843)(cid:3202)股(cid:2233)

董事会不建议派付截至2023年12月31日

止年度之任何股息（2022年：无）。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

FIVE YEARS’ FINANCIAL SUMARY

A sumary of the results and the asets and liabilities of the

Group for the last five financial years is set out in the section

headed “Five Years’ Financial Sumary” in this anual report.

MAJOR CUSTOMERS AND SUPLIERS

During the year ended 31 December 2023, the percentage of

purchases atributable to the five largest operational supliers

combined and the percentage of revenue from sales of gods or

rendering of services atributable to the five largest customers

combined are both les than 30%.

PROPERTY, PLANT AND EQUIPMENT

Details of movements in the property, plant and equipment of

the Group during the year ended 31 December 2023 are set out

in note 12 to the consolidated financial statements in this anual

report.

SHARE CAPITAL

Details of movements in the share capital of the Company during

the year ended 31 December 2023 are set out in note 31 to the

consolidated financial statements in this anual report.

(cid:670)年(cid:2508)(cid:2581)(cid:4060)(cid:2053)

本集团过去五个财政年度之业绩及资产

及负债摘要载于本年报「五年财务概要」

一节。

(cid:756)(cid:2053)(cid:1796)(cid:722)(cid:703)(cid:1334)(cid:2988)(cid:2592)

截至2023年12月31日止年度，五大经营

类供应商合共所占采购百分比及五大客

户合共所占销售货品或提供服务收入百

分比均低于30%。

(cid:1610)(cid:3640)(cid:101)(cid:4416)(cid:1490)(cid:703)(cid:2979)(cid:3050)

截至2023年12月31日止年度，本集团物

业、厂房及设备的变动详情载于本年报

合并财务报表附注12。

股(cid:841)

截至2023年12月31日止年度本公司的股

本变动详情，载于本年报合并财务报表

附注31。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT (cid:3816)(cid:1323)(cid:3638)报告

RESERVES

Details of movement in the reserves of the Company and the

Group during the year ended 31 December 2023 are set out in

the consolidated statement of changes in equity of this anual

report and in note 32 to the consolidated financial statements in

this anual report.

DISTRIBUTABLE RESERVES

Distributable reserves of the Company as at 31 December

2023, calculated under the Companies law, amounted to

RMB2,929,804,000 representing share premium and capital

reserves of RMB3,064,506,000, seting of by acumulated loses

of RMB134,702,000.

BANK LOANS AND OTHER BOROWINGS

Particulars of bank loans and other borowings of the Group as

at 31 December 2023 are set out in note 29 to the consolidated

financial statements in this anual report.

DONATION

Details of the charitable and other donations made by the Group

are set out in the Environmental, Social and Governance Report.

PURCHASES, SALE OR REDEMPTION OF LISTED

SECURITIES OF THE COMPANY

Neither the Company nor any of its subsidiaries purchased, sold or

redemed any of the Company’s listed securities during the year

ended 31 December 2023.

(cid:5047)(cid:3050)

截至2023年12月31日止年度本公司及本

集团的储备变动详情，载于本年报之合

并权益变动表及合并财务报表附注32。

(cid:793)(cid:1334)(cid:689)(cid:1916)(cid:5047)(cid:3050)

本公司于2023年12月31日根据公

司法计算的可供分派储备为人民币

2,929,804,000元，即股份溢价及资本储

备人民币3,064,506,000元减去累计亏损

人民币134,702,000元后的金额。

(cid:4309)(cid:1041)(cid:3442)(cid:3227)(cid:703)(cid:1353)(cid:764)(cid:2110)(cid:3442)

于2023年12月31日，本集团的银行贷款

及其他借贷的详情载于本年报合并财务

报表附注29。

(cid:2255)(cid:3227)

有关本集团所作慈善及其他捐款的详情

载于环境、社会及管治报告。

(cid:5253)(cid:3439)(cid:101)(cid:776)(cid:2607)(cid:1488)(cid:5849)(cid:939)(cid:841)公司(cid:618)(cid:825)

(cid:5575)(cid:1358)

截至2023年12月31日止年度内，本公司

或其任何附属公司概无购买、出售或赎

回本公司任何上市证券。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

DIRECTORS

The Directors in ofice during the financial year and up to the

date of this anual report were as folows:

Executive Directors

Qu Naijie (Chairman of the Board and Chief Executive Oficer)

Qu Cheng

Li Kehui

(Senior Vice President (Person-In-Charge)

Zhang Jianbin

(Executive President)

Non-executive Directors

Wang Xuguang

Yuan Bing

Wu Tongtong

Li Hao

Independent non-executive Directors

Zhu Yuchen

Wang Jun

Shen Han

Chen Guohui

Zhang Meng

apointed on 17 November 2023

resigned on 17 November 2023

apointed on 3 July 2023

resigned on 3 July 2023

apointed on 9 June 2023

apointed on 31 October 2023

retired on 9 June 2023

In acordance with article 16.18 of the Articles of Asociation,

one-third of the Directors for the time being (or if their number is

not a multiple of thre, the number nearest to but not les than

one-third) wil retire from ofice by rotation at the forthcoming

anual general meting of the Company and shal be eligible to

ofer themselves for re-election. Mr. Qu Naijie, Mr. Li Kehui, Mr.

Wu Tongtong, Mr. Wang Jun and Ms. Shen Han wil retire at the

forthcoming anual general meting of the Company to be held

on 28 June 2024.

(cid:3816)(cid:1323)

于财政年度内及直至本年报日期之在任

董事如下：

(cid:2626)(cid:1041)(cid:3816)(cid:1323)

曲乃杰（董事会主席兼行政总裁）

曲程

李珂晖

（高级副总裁（主持工作）

张建斌

（执行总裁）

(cid:1698)(cid:2626)(cid:1041)(cid:3816)(cid:1323)

王旭光

袁兵

吴桐

李浩

(cid:4857)立(cid:1698)(cid:2626)(cid:1041)(cid:3816)(cid:1323)

朱玉辰

王军

沈涵

陈国辉

张梦

于2023年11月17日获委任

于2023年11月17日辞任

于2023年7月3日获委任

于2023年7月3日辞任

于2023年6月9日获委任

于2023年10月31日获委任

于2023年6月9日退任

根据章程细则第16.18条，现时董事中

三分之一（或倘其数目并非三的倍数，则

为最接近整数字，但不得少于三分之一）

须于本公司应届股东周年大会上轮值退

任，并有资格获重选。曲乃杰先生、李

珂晖先生、吴桐先生、王军先生及沈

涵女士将于2024年6月28日举行之本公

司应届股东周年大会上轮值退任。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT (cid:3816)(cid:1323)(cid:3638)报告

BOARD OF DIRECTORS AND SENIOR MANAGEMENT

Biographical details of the Directors and senior management of

the Group are set out on pages 33 to 51 of this anual report.

CONFIRMATION OF INDEPENDENCE OF

INDEPENDENT NON-EXECUTIVE DIRECTORS

The Company has received the anual confirmation of each of the

independent non-executive Directors of his or her independence

pursuant to Rule 3.13 of the Rules Governing the Listing of

Securities on the Stock Exchange (the “Listing Rules”). The

Company considers al of the independent non-executive Directors

to be independent in acordance with Rule 3.13 of the Listing

Rules.

SERVICE CONTRACTS OF DIRECTORS

None of the Directors has any unexpired service contracts which

is not determinable by the Company or its subsidiaries within

one year without payment of compensation, other than statutory

compensation.

REMUNERATION OF DIRECTORS AND FIVE

HIGHEST PAID INDIVIDUALS

The remuneration of the Directors was determined with reference

to his/her experience, qualifications, duties and responsibilities

in the Company, Details of the emoluments of the Directors

and the five highest paid individuals are set out in note 9 to the

consolidated financial statements in this anual report.

DIRECTORS’ INTERESTS IN TRANSACTIONS,

ARANGEMENTS AND CONTRACTS

Save as disclosed in this anual report, no transaction,

arangement or contract of significance in relation to the Group’s

busines to which the Company, or its subsidiaries, felow

subsidiaries or its parent companies were a party and in which

a Director or his/her conected entities had a material interest,

whether directly or indirectly, subsisted at the end of the year or

at any time during the year ended 31 December 2023.

(cid:3816)(cid:1323)(cid:3638)(cid:703)(cid:2551)(cid:2420)(cid:4173)(cid:2851)(cid:4404)

董事及本集团高级管理层的履历详情载

于本年报第33至51页。

(cid:4857)立(cid:1698)(cid:2626)(cid:1041)(cid:3816)(cid:1323)(cid:4857)立(cid:1484)(cid:1625)(cid:4541)(cid:4265)

本公司已收到各独立非执行董事根据联

交所证券上市规则（「上市规则」）第3.13

条发出有关其独立性之年度确认书。本

公司认为所有独立非执行董事根据上市

规则第3.13条均为独立人士。

(cid:3816)(cid:1323)(cid:1538)(cid:2581)(cid:933)(cid:2002)

董事概无订立本公司或其附属公司未支

付补偿（法定补偿除外）则不可于一年内

终止之任何未届满服务合约。

(cid:3816)(cid:1323)(cid:703)(cid:670)(cid:1047)(cid:3056)(cid:2551)(cid:5210)(cid:3911)(cid:603)(cid:635)(cid:1625)(cid:5210)

(cid:3911)

董事的薪酬乃根据其经验、资格、于本

公司的职务及职责而厘定。有关董事及

五位最高薪酬人士的薪酬详情载于本年

报合并财务报表附注9。

(cid:3816)(cid:1323)于(cid:884)(cid:1528)(cid:101)(cid:964)(cid:2736)(cid:703)(cid:933)(cid:2002)之(cid:5830)

(cid:2370)

除本年报披露者外，概无以本公司、或

其附属公司、同系附属公司或其母公司

为订约方且董事或其关连实体于当中直

接或间接拥有任何重大权益并对本集团

业务而言属重大之交易、安排或合约于

截至2023年12月31日止年度之年终或年

内任何时间仍然存续。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

CONTROLING SHAREHOLDERS’ INTERESTS IN

CONTRACTS OF SIGNIFICANCE

Save as disclosed in this anual report, Mr. Qu Cheng and Zeqiao

Holdings Limited (formerly known as Haichang Group Limited)

(colectively, the “Controling Shareholders”) or any of its

subsidiaries do not have any contract of significance (i) betwen

the Company, or one of its subsidiary companies; or (i) for the

provision of services to the Company or any of its subsidiaries

subsisted at the end of the year or at any time during the year

ended 31 December 2023.

MANAGEMENT CONTRACTS

No contracts concerning the management and administration of

the whole or any substantial part of the busines of the Company

were entered into or existed during the year ended 31 December

2023.

DIRECTORS’ INTERESTS IN COMPETING

BUSINES

Save as described in the Prospectus and this anual report, during

the year ended 31 December 2023, none of the Directors or

their respective asociates had engaged in or had any interest

in any busines which competes or is likely to compete with the

busineses of the Group and which is required to be disclosed

pursuant to the Listing Rules.

PERMITED INDEMNITY PROVISION

The Articles of Asociation provide that every Director shal be

entitled to be indemnified out of the asets of the Company

against al loses or liabilities incured or sustained by him or

her as a Director in defending any procedings, whether civil or

criminal, in which judgment is given in his or her favour, or in

which he or she is acquited, and against any los in respect of his

or her personal liability for the payment of any sum primarily due

from the Company.

The Company has aranged liability insurance for the Directors

and senior management of the Company to protect them from

any posible litigations.

(cid:2715)股(cid:1543)于(cid:2080)(cid:637)(cid:933)(cid:2002)(cid:661)之(cid:5830)(cid:2370)

除本年报披露者外，曲程先生及泽侨控

股有限公司（前称海昌集团有限公司）（合

称为「控股东」）或其任何附属公司于截

至2023年12月31日止年度之年终及年内

任何时间，概无(i)与本公司或其任何附属

公司；或(i)就向本公司或其任何附属公

司提供服务而订立任何重大合约。

(cid:4173)(cid:2851)(cid:933)(cid:2002)

于截至2023年12月31日止年度，并无就

有关本公司整体业务或其任何主要部份

之管理及行政订立或订有任何合约。

(cid:3816)(cid:1323)于(cid:5673)(cid:1606)(cid:3640)(cid:2581)(cid:661)(cid:1625)(cid:5830)(cid:2370)

除招股章程及本年报所述者外，于截至

2023年12月31日止年度，概无董事或彼

等各自之联系人从事任何与本集团业务

构成竞争或可能出现竞争及根据上市规

则须予披露的业务或于其中拥有任何权

益。

(cid:5135)(cid:2136)(cid:2978)(cid:5070)(cid:5045)(cid:1709)(cid:5575)(cid:2786)(cid:726)

章程细则规定，每名董事就其作为本公

司董事在获判胜诉或获判无罪之任何民

事或刑事法律诉讼中进行抗辩而招致或

蒙受一切损失或责任，或其须个人承担

主要由本公司结欠的任何款项而蒙受任

何亏损，均有权从本公司资产中获得弥

偿保证。

本公司已为其董事及高级管理层备妥责

任保险，以保障彼等免受可能被提起的

法律诉讼的影响。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT (cid:3816)(cid:1323)(cid:3638)报告

DIRECTORS RIGHTS TO ACQUIRE SHARES OR

DEBENTURES

Save as disclosed in this anual report, at no time during the

year ended 31 December 2023 was the Company or any of its

subsidiaries a party to any arangement that would enable the

Directors or chief executives or any of their spouse or children

under the age of 18 to acquire benefits by means of the

acquisition of Shares or debentures of, the Company or any other

body corporate.

DIRECTORS’ AND CHIEF EXECUTIVE’S

INTERESTS AND SHORT POSITION IN SHARES,

UNDERLYING SHARES AND DEBENTURES

As at 31 December 2023, the interests and short positions

of the Directors and chief executive of the Company in the

Shares, underlying Shares and debentures of the Company or its

asociated corporations, within the meaning of Part XV of the

SFO, which (a) were required to be notified to the Company and

the Stock Exchange pursuant to Divisions 7 and 8 of Part XV of

the SFO (including interests and short positions which they are

taken or demed to have under such provisions of the SFO); or

(b) were required, pursuant to Section 352 of the SFO, to be

recorded in the register refered to therein; or (c) were required to

be notified to the Company and the Stock Exchange pursuant to

the Model Code for Securities Transactions by Directors of listed

Isuers as set out in Apendix C3 to the Listing Rules (the “Model

Code”), were as folows:

(L) denotes a long position in the Shares

(cid:3816)(cid:1323)(cid:5253)(cid:3439)股份(cid:1488)(cid:3520)(cid:5830)(cid:5575)(cid:1625)(cid:5830)(cid:1083)

除本年报所披露者外，于截至2023年

12月31日止年度内任何时间，本公司或

其任何附属公司并无作为任何安排的一

方，使董事或最高行政人员或彼等任何

配偶或未满18岁子女可藉购买本公司或

任何其他法人团体的股份或债权证而获

益。

(cid:3816)(cid:1323)(cid:703)(cid:3056)(cid:2551)(cid:1041)(cid:1857)(cid:603)(cid:2160)于股份(cid:101)

(cid:1972)(cid:5611)股份(cid:703)(cid:3520)(cid:1358)(cid:1625)(cid:5830)(cid:2370)(cid:703)(cid:2801)(cid:2129)

于2023年12月31日，本公司董事及最高

行政人员于本公司或其相联法团（定义见

证券及期货条例第XV部）的股份、相关股

份及债券中拥有(a)根据证券及期货条例

第XV部第7及8分部须知会本公司及联交

所（包括根据证券及期货条例的有关条文

被当作或视为拥有的权益及淡仓）；(b)根

据证券及期货条例第352条须记入该条例

所指的登记册；或(c)根据上市规则附录

C3所载上市发行人董事进行证券交易的

标准守则（「标准守则」）须知会本公司及

联交所的权益及淡仓如下：

Name of Director

董事姓名

Capacity/Nature of Interest

身份╱权益性质

Number of Shares

股份数目

Aproximate

Percentage of

Total Isued Shares

(Note 2)

占已发行股份

总数的概约

百分比（附注2）

Mr. Qu Cheng (Note 1)Founder of a discretionary trust3,837,231,048 (L)47.29%

曲程先生（附注1）全权信托创始人

Beneficial owner24,332,592 (L)0.30%

实益拥有人

Mr. Wang XuguangBeneficial owner20,780,000 (L)0.25%

王旭光先生实益拥有人

(L) 代表股份好仓

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

Notes:

1. Acording to the latest disclosure of interest form of Mr. Qu Cheng

filed on 16 December 2022:

Zeqiao Holdings Limited holds 3,837,231,048 Shares. Zeqiao

Holdings Limited is wholy owned by Zeqiao International (BVI)

Limited, which is in turn wholy owned by Cantrust (Far East)

Limited, the truste of Generation Qu Trust, which is a discretionary

trust set up by Mr. Qu Cheng as setlor for the benefit of himself

and his family. Therefore, as at 31 December 2023, Mr. Qu Cheng

is demed to be interested in 3,837,231,048 Shares held by Zeqiao

Holdings Limited, representing aproximately 47.29% of the total

isued share capital of the Company.

2. This percentage has ben computed based on 8,114,002,000 Shares

in isue as at 31 December 2023.

Save as disclosed above, as at 31 December 2023, none of the

Directors and chief executive of the Company had any interests or

short positions in the Shares, underlying Shares or debentures of

the Company or its asociated corporations, within the meaning

of Part XV of the SFO, which (a) 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 are taken or demed to have under such provisions

of the SFO), or (b) were required, pursuant to Section 352 of the

SFO, to be recorded in the register refered to therein, or (c) were

required to be notified to the Company and the Stock Exchange

pursuant to the Model Code.

附注：

1. 根据曲程先生于2022年12月16日提交的

最新权益披露表格：

泽侨控股有限公司持有3,837,231,048

股份。泽侨控股有限公司由Zeqiao

International (BVI) Limited全资拥有，

而Zeqiao International (BVI) Limited由

Generation Qu Trust的受托人Cantrust

(Far East) Limited全资拥有，Generation

Qu Trust为由曲程先生作为财产授予人为

其自身及其家族成员利益而成立的全权信

托。因此，截至2023年12月31日，曲程

先生被视为于泽侨控股有限公司持有的

3,837,231,048股份中拥有权益，占本

公司全部已发行股本约47.29%。

2. 此百分比已按于2023年12月31日之已发

行股份8,114,002,000股计算。

除上文所披露者外，于2023年12月31

日，概无本公司董事及最高行政人员于

本公司或其相联法团（定义见证券及期货

条例第XV部）的股份、相关股份或债券中

拥有(a)根据证券及期货条例第XV部第7

及8分部须知会本公司及联交所（包括根

据证券及期货条例的有关条文被当作或

视为拥有的权益及淡仓）或(b)根据证券及

期货条例第352条须记入该条例所指的登

记册或(c)根据标准守则须知会本公司及

联交所的任何权益或淡仓。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT (cid:3816)(cid:1323)(cid:3638)报告

SHARE OPTION SCHEME

The Company conditionaly adopted a share option scheme by

the writen resolutions of the shareholders of the Company on

23 February 2014 (the “Share Option Scheme”). Pursuant

to the Share Option Scheme, the Directors may, at its absolute

discretion, invite any eligible person, including any (a) employe;

(b) non-executive directors (including independent non-executive

directors); (c) suplier of gods or services; (d) customer; (e)

person or entity that provides research, development or other

technological suport; (f) shareholder; (g) advisor or consultant;

(h) other group or clases of participants who have contributed

or may contribute by way of joint venture, busines aliance or

other busines arangement to the development and growth, to

take up options to subscribe for Shares subject to the terms and

conditions of the Share Option Scheme. The purpose of the Share

Option Scheme is to grant options to selected participants as

incentives or rewards for their contribution to the Company.

The total number of the Shares which may be aloted and isued

upon the exercise of al options (excluding, for this purpose,

options which have lapsed in acordance with the terms of the

Share Option Scheme and any other share option scheme of the

Company) to be granted under the Share Option Scheme and any

other share option scheme of the Company must not in agregate

exced 2% of the Shares in isue on the date of the Listing,

being 80,000,000 Shares (the “General Scheme Limit”). On

8 November 2022, the Company conducted a share subdivision

to subdivide every one (1) existing isued and unisued Shares of

US$0.0001 each in the share capital of the Company into two

$0.00005 each in the share capital

of the Company. Upon completion of the share subdivision, the

total number of Shares which may be aloted and isued upon

the exercise of al options to be granted under the Share Option

Scheme shal not in agregate exced 160,000,000 Shares.

(cid:5253)股(cid:5830)(cid:2055)(cid:3980)

本公司于2014年2月23日藉本公司股

东的书面决议案有条件采纳购股权计划

（「购股权计划」）。根据购股权计划，董

事可酌情邀请任何合资格人士（包括任何

(a)雇员；(b)非执行董事（包括独立非执行

董事）；(c)货品或服务供应商；(d)客户；

(e)提供研究、开发或其他技术支持的任

何个人或公司；(f)股东；(g)雇问或咨询

人；(h)曾经或可能藉合资经营、业务联

盟或其他业务安排而对发展及增长作出

贡献的其他组别或类别参与者）接纳可认

购股份的购股权，惟须受购股权计划的

条款及条件规限。购股权计划旨在向选

定的参与者授出购股权，作为彼等对本

公司贡献的激励或回报。

因行使根据购股权计划及本公司任何其

他购股权计划所授出所有购股权（就此

而言，并不包括根据购股权计划及本公

司任何其他购股权计划条款而失效者）

而可予配发及发行的股份总数合计不得

超过于上市日期的已发行股份的2%，即

80,000,000股份（「一般计划上限」）。

于2022年11月8日，本公司进行了股份

拆细，将本公司股本中每一(1)股每股面

值0.0001美元之现有已发行及未发行股

份拆细为本公司股本中两(2)股每股面值

0.00005美元之拆细股份。于股份拆细完

成后，根据购股权计划所授出所有购股

权获行使而可予配发及发行的股份总数

合计不得超过160,000,000股份。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

During the year ended 31 December 2023, details of the

movements in the share options under the Share Option Scheme

are as folows:

Category and

names of grantes

承授人类别及姓名

Outstanding

as at

1 January

于2023年

1月1日

尚未行使

Granted

during

the year

年内授出

Exercised

during

the year

年内行使

Canceled

during

the year

年内注销

Lapsed

during

the year

年内失效

Outstanding

as at

31 December

于2023年

12月31日

尚未行使

Exercise

price

per Share

每股份

行使价

Date of grant

授出日期

Exercise

period

行使期

Directors

董事

Zhang Jianbin–3,980,000–HK$1.6711 April 202310 years

张建斌1.67港元2023年

4月11日

10年

Wang Xuguang–3,980,000–HK$1.6711 April 202310 years

王旭光1.67港元2023年

4月11日

10年

Chief financial oficer

首席财务官

Li Xin–3,600,000–HK$1.6711 April 202310 years

李昕1.67港元2023年

4月11日

10年

Other employes

其他雇员

Employes of the Group–148,440,000–HK$1.6711 April 202310 years

本集团雇员1.67港元2023年

4月11日

10年

Total–

总计

于截至2023年12月31日止年度，购股权

计划项下购股权的变动详情如下：

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT (cid:3816)(cid:1323)(cid:3638)报告

Note:

In relation to the share options granted on 11 April 2023:

(i) the closing price of the Shares on the trading day imediately

preceding the date of grant (i.e. 6 April 2023) is HK$1.63;

(i) the number of options granted to the grantes is based on the

positions, job tenures and performance apraisal results of the

grantes. The Group has in place a standardised performance

apraisal system for its employes to comprehensively evaluate their

performance and contribution to the Group. Such performance

apraisal takes into acount a number of qualitative and quantitative

indicators including productivity, quality, eficiency and/or trainings.

Based on their apraisal results, the grantes receive diferent levels

of ratings which afect the number of options granted to each

individual grante;

(i) the share options shal vest to the grantes in the folowing maner:

(a) 30% of the options shal be vested on the first aniversary of the

date of grant; (b) 30% of the options shal be vested on the second

aniversary of the date of grant; and (c) 40% of the options shal

be vested on the third aniversary of the date of grant; and

(iv) the share options were not acepted by the grantes and were

demed to have ben irevocably declined pursuant to the rules of

the Share Option Scheme. As such, there was no outstanding share

option as at 31 December 2023, and the Group did not reflect the

fair value of the options in its consolidated financial statements for

the twelve months ended 31 December 2023.

附注：

就于2023年4月11日授出的购股权而言：

(i) 紧接授出日期前的交易日（即2023年4月6

日）的股份收市价为1.63港元；

(i) 授予承授人的购股权数目乃基于承授人的

职位、工龄及绩效评估结果而定。本集团

已设立雇员的规范化绩效评估体系以全面

评估彼等的绩效及对本集团的贡献。有关

绩效评估会考虑若干定性及定量指标，包

括生产力、质量、效率及╱或培训。根据

彼等的评估结果，承授人获得不同等级的

评级，而评级将影响每名个人承授人获授

的购股权数目；

(i) 购股权须按以下方式归属予承授人：(a)

30%购股权须于授出日期第一周年之日归

属；(b) 30%购股权须于授出日期第二周年

之日归属；及(c) 40%购股权须于授出日期

第三周年之日归属；及

(iv) 购股权未获承授人接纳且根据购股权计划

的规则被视为已不可撤回地拒绝。因此，

于2023年12月31日，概无尚未行使购股

权，且本集团并无在截至2023年12月31

日止十二个月的综合财务报表中反映有关

购股权的公允价值。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

The total number of Shares isued and which may fal to be isued

upon the exercise of the options granted under the Share Option

Scheme and any other share option scheme of the Company

(including both exercised or outstanding options) to each grante

in any 12-month period shal not exced 1% of the isued share

capital of the Company for the time being (the “Individual

Limit”). Any further grant of options in exces of the Individual

limit in any 12-month period up to and including the date of such

further grant must be separately aproved by the shareholders

in general meting of the Company with such grante and his/

her close asociates (or his/her asociates if he/she is a conected

person) abstaining from voting.

The subscription price for the Shares Option Scheme shal be a

price determined by the Directors, but shal not be les than the

highest of (i) the closing price of the Shares as stated in the Stock

Exchange’s daily quotation shet for trade in one or more board

lots of the Shares on the date of the ofer for the grant, which

must be a busines day; (i) the average closing price of Shares as

stated in the Stock Exchange’s daily quotation shet for the five

busines days imediately preceding the date of the ofer for the

grant; and (i) the nominal value of a Share.

The Share Option Scheme wil remain in force for a period of

10 years comencing on the date on which the Share Option

Scheme is adopted. As at the date of this anual report, the Share

Option Scheme has expired.

An option may be acepted by a participant within 21 days from

the date of the ofer of grant of the option. An option may

be exercised in acordance with the terms of the Share Option

Scheme at any time during a period to be determined and notified

by the Directors to each grante, which period may comence

from the date of the ofer for the grant of options is made, but

shal end in any event not later than 10 years from the date of

grant of the option subject to the provisions for early termination

thereof. Unles otherwise determined by the Directors and stated

in the ofer for the grant of options to a grante, there is no

minimum period required under the Share Option Scheme for

the holding of an option before it can be exercised. A nominal

consideration of HK$1.00 is payable on aceptance of the grant

of an option.

于任何12个月期间因行使根据购股权计

划及本公司任何其他购股权计划所授出

的购股权已向各承授人发行及须向各承

授人发行的股份总数（同时包括已行使或

尚未行使购股权两者）不得超过本公司当

时已发行股本1%（「个别上限」）。于任何

12个月期间直至再授出购股权之日（包括

该日）止进一步授予超逾个别上限的购股

权须待于本公司的股东大会上取得股东

的批准而承授人及其紧密联系人（或其联

属人（如彼为关连人士）须放弃投票。

购股权计划的认购价将由董事厘定，但

不得低于(i)授出购股权建议日期（必须为

营业日）在联交所的每日报价表所示买卖

一手或以上股份的收市价；(i)紧接授出购

股权建议日期前五个营业日在联交所的

每日报价表所示的股份平均收市价；及

(i)股份面值三者中之最高者。

购股权计划将于获采纳当日起计为期10

年内一直有效。于本年报日期，购股权

计划已届满。

参与者可于授出购股权建议日期起计21

日内接纳购股权。购股权可于董事厘定

并通知各承授人的期间内随时根据购股

权计划的条款行使（倘承授人于指定时间

内接纳授出购股权建议，该期间须由授

出购股权建议日期后之日起计，至授出

购股权日期后10年届满期止，惟可根据

有关条文提早终止）。除非董事另行决定

及在向承授人提呈授出购股权时有所列

明，否则购股权计划并无规定在行使前

需持有购股权的最短期限。于接纳所授

购股权时须缴付1.00港元的名义代价。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT (cid:3816)(cid:1323)(cid:3638)报告

The number of options available for grant under the scheme

mandate at the begining and the end of the year was

160,000,000.

The number of Shares that may be isued in respect of share

options granted under the Share Option Scheme during the

year was 160,000,000, representing 1.97% of the weighted

average number of Shares clas in isue for the same period of

8,104,201,502.

As at the date of this anual report, the Share Option Scheme has

expired. Acordingly, no further option may be granted under the

Share Option Scheme.

SHARE AWARD SCHEME

The Company adopted the share award scheme on 5 January

2022 (the “Share Award Scheme”). The purposes of the Share

Award Scheme are (i) to recognise the contributions by the

Selected Participants; (i) to ofer suitable incentives to atract and

retain the talented Selected Participants who may be beneficial to

the growth and development of the Group; and (i) to align the

interests of the Selected Participants directly to the Shareholders

through the ownership of the Shares, dividends and other

distributions paid on the Shares and/or the increase in the value

of the Shares. Please refer to the Company’s anouncement dated

5 January 2022 for further details. Unles otherwise defined,

capitalised terms used herein shal have the same meaning as

those defined in the anouncement.

Any individual who is an employe, oficer, director or consultant

of the Company or any of its Subsidiaries shal be entitled to

participate in the Share Award Scheme, except for any individual

who is resident in a place where the grant, aceptance or

vesting of an award pursuant to the Share Award Scheme is

not permited under the laws and regulations of such place or

where, in the view of the Board, compliance with aplicable laws

and regulations in such place makes it necesary or expedient to

exclude such individual. In determining the Selected Participants,

the Board shal take into consideration maters including, but

without limitation, the present and expected contribution of the

relevant Selected Participants to the Group.

于年初及年末根据计划授权可供授出的

购股权数目为160,000,000份。

就于年内购股权计划项下已授出购股权

而可予发行的股份数目为160,000,000

股，占同期已发行类别股份加权平均数

目8,104,201,502的1.97%。

于本年报日期，购股权计划已届满。因

此，不会根据购股权计划进一步授出购

股权。

股份(cid:4516)(cid:5048)(cid:2055)(cid:3980)

本公司已于2022年1月5日采纳股份奖励

计划（「股份奖励计划」）。股份奖励计划

旨在：(i)认可选定参与者作出之贡献；(i)

提供合适的奖励，以吸引及挽留可能对

本集团增长及发展有利的优秀选定参与

者；及(i)透过让选定参与者拥有股份、

享有股息及就股份作出的其他分派及╱

或股份增值，而令选定参与者的利益与

股东利益直接挂钩。有关进一步详情，

请参阅本公司日期为2022年1月5日的公

布。除文义另有所指者外，本文所用词

汇与该公布所界定者具相同涵义。

为本公司或其任何附属公司雇员、高级

职员、董事或顾问的任何个人均有权参

与股份奖励计划，惟居于当地法律及法

规禁止根据股份奖励计划授出、接纳或

归属奖励或董事会认为根据当地适用法

律及法规必须或适宜排除该人士之任何

个人除外。于厘定选定参与者时，董事

会应考虑的事宜包括（但不限于）相关选

定参与者现时及预期为本集团带来的贡

献。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

Subject to terms and conditions of the Scheme and the

requirements of the Listing Rules, the Board may, from time

to time at its absolute discretion, select any Eligible Person to

participate in the Scheme as a Selected Participant, make an

ofer to the Selected Participants and grant the Award Shares

to such Selected Participants which are to be satisfied by (i) the

new Shares to be subscribed by the Truste under the Company’s

available general mandate on the relevant Grant Date or under a

specific mandate aproved or to be aproved by the Shareholders;

or (i) the existing Shares received by the Truste from any

Shareholder or purchased by the Truste in the open market

(either on-market or of-market) as directed by the Board.

Any new Shares to be subscribed by the Truste under the Scheme

wil be isued under the available general mandate in efect on

the Grant Date. Only when the number of the new Shares to be

subscribed exceds the available general mandate wil the Board

sek a specific mandate to be aproved by the Shareholders to

cover those new Shares that fal outside of the available general

mandate. As such, the new Shares to satisfy any Awards wil

be isued under the available general mandate aproved by the

Shareholders in efect at the time of the relevant Award, and/or a

specific mandate aproved or to be aproved by the Shareholders

for the relevant Award.

The Share Award Scheme does not specify a minimum vesting

period, or a period within which an award may be exercised

by the grante. The Board may from time to time while the

Scheme is in force and subject to al aplicable laws, determine

such vesting criteria and conditions or periods for the Awards

to be vested. Al of such vesting criteria and conditions (if any)

and periods (including the Vesting Date) shal be set out in the

relevant Award Leter isued to each Selected Participant.

根据该计划之条款及条件以及上市规则

之要求，董事会可不时全权酌情挑选任

何合资格人士作为选定参与者参与该计

划，向选定参与者提出要约并向选定参

与者授出奖励股份，该奖励将以下列方

式支付：(i)受托人根据本公司于相关授出

日期可动用之一般授权或根据股东批准

或将批准之特别授权认购之新股份；或(i)

受托人自任何股东获得或受托人按照董

事会的指示于公开市场（不论是在场内或

场外）购买之现有股份。

受托人根据该计划认购的任何新股份将

根据于授出日期有效的可动用一般授权

发行。仅当认购的新股份数目超过可动

用的一般授权时，董事会方会寻求股东

批准特别授权，以涵盖可动用一般授权

以外的该等新股份。因此，偿付任何奖

励的新股份将根据股东批准且相关奖励

期间有效的可动用一般授权及╱或股东

就相关奖励批准或将批准的特别授权发

行。

股份奖励计划并无订明最短归属期或承

授人可予以行使奖励的期限。于该计划

生效时及在所有适用法律的规限下，董

事会可不时厘定将予归属之奖励的归属

标准及条件或期限。所有该等归属标准

及条件（如有）及期限（包括归属日期）将

载于向每名选定参与者发出的相关奖励

函件内。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT (cid:3816)(cid:1323)(cid:3638)报告

The Company shal not make any further grant of award which

wil result in the number of Shares granted under the Share

Award Scheme exceding 10% of the total number of isued

Shares as at the adoption date, i.e. 400,000,000 Shares (the

“Scheme Limit”). Upon completion of the share subdivision

conducted by the Company on 8 November 2022, the total

number of Shares which may be granted under the Scheme Limit

shal not in agregate exced 800,000,000 Shares, representing

aproximately 9.86% of the total isued Shares as at the date

of this report. Such maximum number is not a limit set for

yearly basis but the maximum number of the Shares that may be

awarded throughout the award period. The maximum number of

the Shares which may be awarded to a Selected Participant in the

12-month period up to each Grant Date shal not exced one per

cent of the total number of isued Shares on the relevant Grant

Date.

The Share Award Scheme shal terminate on the earlier of: (i) the

expiry of the Award Period; and (i) such date of early termination

as determined by the Board provided that such termination shal

not afect any subsisting rights of any Selected Participant under

the Scheme.

During the year 2023 and up to the date of this report, no award

share has ben granted to any Selected Participants pursuant to

the Share Award Scheme. As at the date of this anual report, the

Truste holds 9,910,000 Shares purchased on-market which are

available for grant under the Share Award Scheme, representing

aproximately 0.12% of the total isued Shares.

EQUITY-LINKED AGREMENTS

Save as disclosed in this anual report, no equity-linked agrement

was entered into by or subsisted in the Company, and there was

no provision to enter into any agrement which wil or may result

in the Company isuing shares during or subsisted at the end of

the year ended 31 December 2023.

倘进一步授出奖励将导致根据股份奖励

计划授出的股份数目超过采纳日期已发

行股份总数的10%（即400,000,000股

份，「计划限额」），则本公司不得进一步

授出任何奖励。于本公司在2022年11月

8日进行的股份拆细完成后，根据计划限

额可予以授出的股份总数合共不得超过

800,000,000股份，相当于本报告日期

已发行股份总数约9.86%。该最高数目不

是每年设定的上限，而是于整个奖励期

间可能授出的股份的最高数目。于截至

各授出日期的12个月期间内，可奖励一

名选定参与者的最高股份数目不得超过

于相关授出日期已发行股份总数的1%。

股份奖励计划应于以下较早者终止：(i)奖

励期间届满；及(i)董事会厘定的提早终

止日期，惟该终止不得影响该计划项下

的任何选定参与者的任何既有权利。

于2023年及直至本报告日期，概无根据

股份奖励计划向任何选定参与者授予奖

励股份。于本年报日期，受托人持有从

市场上购回且根据股份奖励计划可供授

出的9,910,000股份，相当于已发行股

份总数的约0.12%。

股(cid:2883)(cid:2728)(cid:14472)(cid:1368)(cid:5700)

除本年报所披露者外，本公司并无订立

亦不存在任何股票挂钩协议，且于截至

2023年12月31日止年度内并无或于该年

度结束时不存在任何条文规定订立任何

将会或可能导致本公司发行股份的协议。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

PLACING OF NEW SHARES UNDER GENERAL

MANDATE

On 2 June 2022, the Company and China International Capital

Corporation Hong Kong Securities Limited (the “Placing

Manager”) entered into a placing agrement, pursuant to which,

the Placing Manager agred to procure a place, Capital Research

Global Investors (the “Place”) to subscribe for an agregate of

57,001,000 Shares at a placing price of HK$5.50 per Share. Based

on the closing price of HK$6.92 per Share as quoted on the Stock

Exchange as at the date of the placing agrement, the market

value of the placing Shares was HK$394,446,920. The placing has

completed on 10 June 2022, and an agregate of 57,001,000

Shares were aloted and isued to the Place.

The gros and net proceds (after deduction of al related

costs, comision and expenses) raised from the placing are

aproximately HK$313.51 milion and HK$309.79 milion,

respectively. The net placing price was aproximately HK$5.43

per placing Share. As at 31 December 2023, details of intended

aplication of net proceds are set out as folows:

(cid:2284)(cid:4797)(cid:595)(cid:2459)(cid:2732)(cid:5830)(cid:2531)(cid:2607)(cid:3629)股份

于2022年6月2日，本公司与中国际

金融香港证券有限公司（「配售经办人」）

订立配售协议，据此，配售经办人同

意促使承配人Capital Research Global

Investors（「承配人」）以每股5.50港元的

配售价格认购合共57,001,000股份。

按配售协议日期在联交所报收市价每

股6.92港元计算，配售股份的市值为

394,446,920港元。配售已于2022年6月

10日完成，并向承配人配发及发行合共

57,001,000股份。

配售所得款项总额及所得款项净额（已扣

除所有相关成本、佣金及开支）分别约为

313.51百万港元及309.79百万港元。净

配售价约为每股配售股份5.43港元。于

2023年12月31日，所得款项净额的拟定

用途详情载列如下：

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT (cid:3816)(cid:1323)(cid:3638)报告

Aproximate

% of total net

proceds

占所得款项

净额总额的

概约百分比

Planed use

of actual net

proceds

实际所得

款项净额的

计划用途

Utilised net

proceds

up to

31 December

截至2022年

12月31日

已动用所得

款项净额

Actual usage

of the net

proceds

for the year

ended

31 December

截至2023年

12月31日止

年度实际

使用的

所得款项净额

Utilised net

proceds up to

31 December

截至2023年

12月31日已

动用所得

款项净额

Proceds

unused

未动用

所得款项

HKD’milionHKD’milionHKD’milionHKD’milionHKD’milion

百万港元百万港元百万港元百万港元百万港元

Development and construction of a planed

large-scale marine cultural theme park of

the Company in Zhengzhou

开发建设本公司于郑州规划的大型海洋文化

主题公园

3092.9492.94–92.94–

Further expansion in the aset-light management

output busines

进一步拓展轻资产管理输出业务

3092.9423.1969.7592.94–

Working capital of the Group

本集团的营运资金

40123.92123.92–123.92–

During the year ended 31 December 2023, the Company had

used the proceds acording to the intentions previously disclosed

in the anouncement dated 2 June 2022.

于截至2023年12月31日止年度，本公司

已按照先前于日期为2022年6月2日的公

告中披露的用途动用所得款项。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

(L) denotes a long position in the Shares

SUBSTANTIAL SHAREHOLDERS’ INTERESTS

AND SHORT POSITIONS IN THE SHARES AND

UNDERLYING SHARES

As at 31 December 2023, so far as was known to the Directors

or chief executive of the Company, the folowing persons (not

being a Director or chief executive of the Company) had interests

or short positions in the Shares or underlying Shares as recorded

in the register required to be kept by the Company pursuant to

Section 336 of the SFO:

(cid:756)(cid:2053)股(cid:1543)于股份(cid:703)(cid:1972)(cid:5611)股份(cid:1625)

(cid:5830)(cid:2370)(cid:703)(cid:2801)(cid:2129)

于2023年12月31日，就董事或本公司最

高行政人员所知，按本公司根据证券及

期货条例第336条须予存置的登记册所记

录，以下人士（并非董事或本公司最高行

政人员）于股份或相关股份中拥有权益或

淡仓：

Name

名称

Nature of Interest

权益性质

Number of Shares

股份数目

Aproximate

Percentage of

Total Isued

Shares (Note 3)

占已发行股份

总数的概约

百分比（附注3）

Cantrust (Far East) Limited (Note 1)Truste3,837,231,048 (L)47.29%

Cantrust (Far East) Limited（附注1）受托人

Zeqiao Holdings Limited (formerly known as

Haichang Group Limited) (Note 1)

Beneficial owner3,837,231,048 (L)47.29%

泽侨控股有限公司（前称海昌集团有限公司）（附注1）实益拥有人

Zeqiao International (BVI) Limited (Note 1)Interest in controled

corporations

3,837,231,048 (L)47.29%

Zeqiao International (BVI) Limited（附注1）受控法团权益

ORIX Corporation (Note 1) (Note 2)Interest in a controled

corporation

1,186,768,000 (L)14.63%

欧力士株式会社（附注1）（附注2）受控法团权益

ORIX (China) Investment

Company Limited (Note 2)

Interest in a controled

corporation

786,768,000 (L)9.70%

欧力士（中国）投资有限公司（附注2）受控法团权益

Mountain Tai Apolo Investment

Limited (Note 2)

Beneficial owner786,768,000 (L)9.70%

泰山天尊投资有限公司（附注2）实益拥有人

ORIX Asia Capital Limited (Note 2)Beneficial owner400,000,000 (L)4.93%

欧力士亚洲资本有限公司（附注2）实益拥有人

(L) 代表股份好仓

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT (cid:3816)(cid:1323)(cid:3638)报告

附注：

1. 泽侨控股有限公司由Zeqiao International

(BVI) Limited全资拥有，而Zeqiao

International (BVI) Limited由Generation

Qu Trust的受托人Cantrust (Far East)

Limited全资拥有，Generation Qu Trust为

由曲程先生作为财产授予人为其自身及其

家族成员利益而成立的全权信托。

2. 所披露的股份数目乃根据自欧力士株式会

社收取于2022年11月10日（相关事件日期

为2022年11月10日）提交之最新披露权益

表格。根据所提交的表格：

(a) 泰山天尊投资有限公司持有

786,768,000股份。泰山天尊投资

有限公司由欧力士（中国）投资有限

公司全资拥有，而后者由欧力士株

式会社全资拥有。

(b) 欧力士亚洲资本有限公司持有

400,000,000股份，并由欧力士株

式会社全资拥有。

因此，欧力士株式会社被视为拥有泰山

天尊投资有限公司所持有786,768,000股

股份及欧力士亚洲资本有限公司所持有

400,000,000股份的权益。

3. 该百分比乃根据于2023年12月31日之已

发行8,114,002,000股份计算。

除上文所披露者外，于2023年12月31

日，董事概无获知会有任何人士（并非董

事或本公司最高行政人员）在根据证券及

期货条例第336条须予存置的登记册所记

录之股份或相关股份中拥有权益或淡仓。

Notes:

1. Zeqiao Holdings Limited is wholy owned by Zeqiao International

(BVI) Limited, which is in turn wholy owned by Cantrust (Far East)

Limited, the truste of Generation Qu Trust, which is a discretionary

trust set up by Mr. Qu Cheng as setlor for the benefit of himself

and his family.

2. The number of Shares disclosed was based on the latest disclosure

of interest form filed on 10 November 2022 (the date of relevant

event be 10 November 2022) received from ORIX Corporation.

Acording to the filed notice:

(a) Mountain Tai Apolo Investment Limited holds 786,768,000

Shares. Mountain Tai Apolo Investment Limited is wholy –

owned by ORIX (China) Investment Company Limited, which

is in turn wholy-owned by ORIX Corporation.

(b) ORIX Asia Capital Limited holds 400,000,000 Shares and is

wholy owned by ORIX Corporation.

Acordingly, ORIX Corporation is demed to be interested in the

786,768,000 Shares held by Mountain Tai Apolo Investment Limited

and the 400,000,000 Shares held by ORIX Asia Capital Limited.

3. This percentage has ben computed based on 8,114,002,000 Shares

in isue as at 31 December 2023.

Other than as disclosed above, as at 31 December 2023, the

Directors had not ben notified by any person (not being the

Directors or chief executive of the Company) who had interests

or short positions in the Shares or underlying Shares as recorded

in the register required to be kept pursuant to Section 336 of the

SFO.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

DED OF NON-COMPETITION FROM THE

CONTROLING SHAREHOLDERS

On 27 February 2014, Mr. Qu Naijie and Zeqiao Holdings Limited

(formerly known as Haichang Group Limited), entered into a ded

of non-competition (the “Original Ded of Non-competition”)

in favour of the Company in order to mitigate any potential

conflict of interest with the Group. Details of the Original

Ded of Non-competition were disclosed in the prospectus

(the “Prospectus”) of the Company dated 28 February 2014

under the section headed “Relationship with our Controling

Shareholders”.

On 14 January 2020, upon becoming the controling shareholders

of the Group, Mr. Qu Cheng, Zeqiao Holdings Limited and Spedy

Journey Investment Limited (the “Controling Shareholders”)

entered into a ded of non-competition (together with

the Original Ded of Non-competition, the “Deds of

Non-competition”) in favour of the Company, pursuant to which

the Controling Shareholders shal not, and shal procure his/its

close asociates and/or the persons and companies controled

by him/it, not to, among other things, cary on, participate in,

acquire or hold any right or interest or otherwise be interested,

involved or engaged in or conected with, directly or indirectly,

any busines which is in any respect in competition with or similar

to or is likely to be in competition with, or provide suport in

any form to persons or entities other than the Group to engage

in busines that constitutes or may constitute direct or indirect

competition with, the busines in which any member of the Group

is engaged or is otherwise involved in its principal busines from

time to time.

An independent board comite of the Company (the

“Independent Board Comite”) consisting exclusively of

independent non-executive Directors was set up to monitor the

execution and the performance of obligations of the Deds of

Non-competition by the Controling Shareholders and Mr. Qu

Naijie. The Independent Board Comite has reviewed the

status of compliance, and none of the Controling Shareholders

and Mr. Qu Naijie, nor any of its subsidiaries or asociates were

found by the Group contravening the relevant non-competition

undertakings during the year ended 31 December 2023.

(cid:1336)(cid:1030)(cid:2715)股(cid:1543)(cid:1625)(cid:660)(cid:5673)(cid:1606)(cid:1776)(cid:4797)

于2014年2月27日，曲乃杰先生及泽侨

控股有限公司（前称海昌集团有限公司）

已订立有利于本公司的不竞争契据（「原

不竞争契据」），以降低与本集团之间的

任何潜在利益冲突。有关原不竞争契据

的详情于本公司日期为2014年2月28日

的招股章程（「招股章程」）中「与本公司控

股东的关系」一节披露。

于2020年1月14日，于成为本集团控股

股东后，曲程先生、泽侨控股有限公司

及驰程投资有限公司（「控股东」）订立

有利于本公司的不竞争契据（连同原不竞

争契据统称「该等不竞争契据」），据此，

控股东不会并将促使其紧密联系人

及╱或由其控制的人士及公司不会（其中

包括）直接或间接进行、参与、收购或持

有任何权利或权益或以其他方式持有权

益、涉及或从事与本集团任何成员不时

于其主要业务从事或以其他方式涉及的

业务构成竞争或类似或可能存在竞争的

业务，或以任何形式向本集团以外的人

士或实体提供支持，以从事构成或可能

构成直接或间接与本集团任何成员不时

于其主要业务从事或以其他方式涉及的

业务构成竞争的业务。

本公司完全由独立非执行董事组成的独

立董事委员会（「独立董事委员会」）经

已成立，以监察控股东及曲乃杰先生

对于该等不竞争契据的执行及责任的履

行。独立董事委员会已检讨合规状况，

本集团在截至2023年12月31日止年度，

未发现控股东及曲乃杰先生及其附

属、联营公司存在违反相关不竞争承诺

的情况。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

DIRECTORS’ REPORT (cid:3816)(cid:1323)(cid:3638)报告

RELATED PARTY TRANSACTIONS

A sumary of the related party transactions entered into by the

Group during the year ended 31 December 2023 is contained in

note 37 to the consolidated financial statements in this anual

report. The Directors consider that those related party transactions

did not fal under the definition of “conected transactions”

or “continuing conected transactions” (as the case may be) in

Chapter 14A of the Listing Rules which are required to comply

with any of the reporting, anouncement or independent

shareholders’ aproval requirements under the Listing Rules.

TAX RELIEF AND EXEMPTION

The Directors are not aware of any tax relief and exemption

available to the shareholders by reason of their holding of the

Company’s securities.

PRE-EMPTIVE RIGHTS

There are no provisions for pre-emptive rights under the Articles

of Asociation or the laws of the Cayman Islands that would

oblige the Company to ofer new Shares on a pro rata basis to

existing shareholders.

SUFICIENCY OF PUBLIC FLOAT

Based on the information that is publicly available and within the

knowledge of the Directors, during the year ended 31 December

2023 and up to the date of this anual report, the Company had

maintained suficient public float as required under the Listing

Rules.

POST BALANCE SHET EVENTS

A sumary of the major events in relation to the Company that

have ocured since the balance shet date are set out in note 42

to the consolidated financial statements in this anual report.

(cid:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)

本集团于以2023年12月31日为止年度

内订立的关连人士交易概要，载于本年

报合并财务报表附注37。董事认为，该

等关连人士交易并不属于上市规则第十

四A章所定义须遵守上市规则项下任何申

报、公告或独立股东批准规则的「关连交

易」或「持续关连交易」（视乎情况而定）。

(cid:3324)(cid:2581)(cid:3247)(cid:1077)(cid:703)(cid:5248)(cid:1077)

董事并不知悉股东因持有本公司证券而

可享有的任何税务减免及豁免。

(cid:5044)(cid:907)(cid:5253)(cid:3439)(cid:5830)

章程细则或开曼群岛法例概无优先购买

权条文，规定本公司须向现有股东按比

例发售新股。

(cid:1297)(cid:2628)公(cid:2874)(cid:1845)股(cid:3470)

根据于截至2023年12月31日止年度及直

至本年报日期公开可得的资料及据董事

所知，本公司一直维持上市规则所规定

之足够公众持股量。

(cid:3344)(cid:4177)(cid:730)(cid:1821)(cid:1323)(cid:3504)

有关于结算日后发生的关于本公司的重

大事项概要，载于本年报合并财务报表

附注42。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

董事会报告 DIRECTORS’ REPORT

AUDIT COMITE

As at the date of this anual report, the Audit Comite

comprises thre independent non-executive Directors, namely Mr.

Zhu Yuchen, Mr. Wang Jun and Ms. Shen Han. Mr. Zhu Yuchen

was the chairman of the Audit Comite.

The Audit Comite has reviewed together with the Directors

the audited consolidated financial statements of the Group for

the year ended 31 December 2023.

AUDITOR

The consolidated financial statements of the Company for the

year ended 31 December 2023 have ben audited by Ernst &

Young, the auditor of the Company.

During the preceding thre years, there has ben no change in

the Company’s auditor.

On behalf of the Board

Mr. Qu Naijie

Executive Director, Chairman of the Board and Chief Executive Oficer

26 March 2024

(cid:4402)(cid:2280)(cid:1417)(cid:2160)(cid:3638)

于本年报日期，审核委员会由三名独立

非执行董事朱玉辰先生、王军先生及沈

涵女士组成。朱玉辰先生为审核委员会

主席。

审核委员会已与董事审阅本集团截至

2023年12月31日止年度之经审核综合财

务报表。

(cid:2280)(cid:4464)(cid:2218)

本公司截至2023年12月31日止年度之合

并财务报表已由本公司核数师安永会计

师事务所审核。

于之前三个年度，本公司之核数师并无

变动。

代表董事会

曲乃杰先生

执行董事、董事会主席兼行政总裁

2024年3月26日

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:902)(cid:3640)(cid:4173)(cid:1591)(cid:2668)(cid:2973)

本集团致力维持高水平的企业管治，以

保障股东利益及提升企业价值和问责

性。本公司已采纳上市规则附录C1所载

的企业管治守则（「企业管治守则」）第二

部分守则条文作为其本身的企业管治守

则。

截至本年报日期，本公司违反企业管治

守则的情况如下：

(cid:756)(cid:2217)(cid:703)(cid:1041)(cid:1857)(cid:5180)(cid:3410)

根据企业管治守则的守则条文第C.2.1

条，主席与行政总裁的角色应予区分，

不应由同一人兼任。曲乃杰先生担任本

公司董事会主席兼行政总裁。本公司认

为偏离该规定实属恰当，原因为由同一

人兼任主席和行政总裁角色有助提高制

定及执行本公司策略之效率，让本集团

更高效及时地抓紧商机。本公司认为，

在董事会及独立非执行董事之监督下，

制衡机制可充分及公平呈现股东利益。

董事会主席兼本公司行政总裁负责制定

本集团整体策略，并监督一般企业、财

务及合规事宜，以及战略性决策及本集

团管理。

本公司的主要企业管治原则及常规在本

年报的随后部份概述。

(cid:3816)(cid:1323)(cid:3638)

(cid:5398)(cid:2986)

董事会负责本集团的整体领导、监督本

集团的策略决策及监控业务与表现。董

事会已向本集团高级管理层授予有关本

集团日常管理及经营方面的权力及职责。

CORPORATE GOVERNANCE PRACTICES

The Group is comited to maintaining high standards of

corporate governance to safeguard the interests of Shareholders

and to enhance corporate value and acountability. The

Company has adopted the code provisions in Part 2 of Corporate

Governance Code (the “CG Code”) contained in Apendix C1 to

the Listing Rules as its own code of corporate governance.

As at the date of this anual report, the Company is in deviation

from the folowing code provisions of the CG Code:

CHAIRMAN AND CHIEF EXECUTIVE OFICER

As required by code provision C.2.1 of the CG Code, the roles

of chairman and chief executive oficer should be separate

and performed by diferent individuals. Mr. Qu Naijie acts as

the chairman of the Board and the chief executive oficer of

the Company. The Company considers that it is apropriate

to deviate from the code provision as taking the roles of both

chairman and chief executive by the same individual helps

enhance the eficiency of the formulation and implementation of

the Company’s strategies and alow the Group to grasp busines

oportunities in an eficient and timely maner. The Company

is of the view that under the supervision of the Board and the

independent non-executive Directors, a balancing mechanism

exists so that the interests of the Shareholders are adequately and

fairly represented.

The chairman of the Board and chief executive oficer of the

Company is responsible for overal strategic planing and

overseing the general corporate, financial and compliance

afairs of the Group, and the strategic decision making and the

management of the Group.

The key corporate governance principles and practices of the

Company are outlined later in this anual report.

THE BOARD OF DIRECTORS

Responsibilities

The Board is responsible for the overal leadership of the Group,

overses the Group’s strategic decisions and monitors busines

and performance. The Board has delegated the authority and

responsibility for day-to-day management and operation of the

Group to the senior management of the Group.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

为监督本公司事务的特定方面，董事会

已成立五个董事委员会，即审核委员

会、薪酬委员会、提名委员会、风险管

理及企业管治委员会及独立董事委员会

（统称「董事委员会」）。董事会已向董事

委员会授权彼等各自职权范围所载之职

责。

(cid:3816)(cid:1323)(cid:3638)(cid:2908)成

于本年报日期，董事会由九名成员组

成，包括三名执行董事、三名非执行董

事及三名独立非执行董事。下表载列年

内及于本年报日期各董事的资料。

Name of DirectorOther Position/Title

Date of first

apointment

Date of last

re-election as Director

董事姓名其他职位╱职衔首次获委任日期最近获重选为董事日期

Executive Directors 执行董事

Qu NaijieChairman and Chief

Executive Oficer

21 November 201110 June 2021

曲乃杰主席兼行政总裁2011年11月21日2021年6月10日

Qu ChengAuthorised Representative25 May 201610 June 2022

曲程授权代表2016年5月25日2022年6月10日

Li KehuiSenior Vice President

(Person-In-Charge)

17 November 2023Not aplicable

李珂晖高级副总裁（主持工作）2023年11月17日不适用

Zhang Jianbin (resigned on

17 November 2023)

Executive President5 January 202210 June 2022

张建斌（于2023年

11月17日辞任）

执行总裁2022年1月5日2022年6月10日

To overse particular aspects of the Company’s afairs, the

Board has established five Board comites, namely the Audit

Comite, the Remuneration Comite, the Nomination

Comite, the Risk Management and Corporate Governance

Comite and the Independent Board Comite (together, the

“Board Comites”). The Board has delegated to the Board

Comites responsibilities as set out in their respective terms of

reference.

Board composition

As at the date of this anual report, the Board comprised

nine members, consisted of thre executive Directors, thre

non-executive Directors and thre independent non-executive

Directors. Information of the Directors during the year and as at

the date of this anual report is set out in the folowing table.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

Name of DirectorOther Position/Title

Date of first

apointment

Date of last

re-election as Director

董事姓名其他职位╱职衔首次获委任日期最近获重选为董事日期

Non-executive Directors 非执行董事

Wang Xuguang19 July 20129 June 2023

王旭光2012年7月19日2023年6月9日

Wu Tongtong3 July 2023Not aplicable

吴桐2023年7月3日不适用

Yuan Bing24 August 20129 June 2023

袁兵2012年8月24日2023年6月9日

Li Hao (resigned on

3 July 2023)

24 August 201230 June 2020

李浩（于2023年7月3日辞任）2012年8月24日2020年6月30日

Independent Non-executive Directors 独立非执行董事

Zhu Yuchen9 June 20239 June 2023

朱玉辰2023年6月9日2023年6月9日

Wang Jun19 December 201910 June 2022

王军2019年12月19日2022年6月10日

Shen Han31 October 2023Not aplicable

沈涵2023年10月31日不适用

Chen Guohui (retired on

9 June 2023)

25 January 201710 June 2021

陈国辉（于2023年6月9日退任）2017年1月25日2021年6月10日

Zhang Meng (retired on

9 June 2023)

25 January 201710 June 2021

张梦（于2023年6月9日退任）2017年1月25日2021年6月10日

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

董事的履历资料载于本年报第33至51页

「董事及高级管理层」一节。董事会成员

之间的关系亦在该节内披露。

全体董事（包括非执行董事及独立非执行

董事）已为董事会之高效及有效运作带来

广泛有价值的业务经验、知识及专业技

能。独立非执行董事应邀担任审核委员

会、薪酬委员会、提名委员会、风险管

理及企业管治委员会及独立董事委员会

成员。

(cid:3121)(cid:5398)(cid:703)(cid:1845)(cid:5763)(cid:2649)(cid:3640)(cid:3311)(cid:2205)

根据企业管治守则之守则条文第C.1.4

条，全体董事应参与持续专业发展以发

展及更新其知识及技能。

董事已获提供相关培训，以确保彼等适

当了解本集团业务运营以及充份认识到

彼等作为上市公司董事的职责及责任以

及上市规则项下的合规惯例。本公司不

时为董事更新及提供书面培训材料，并

就与董事的职务及职责有关的上市规

则、适用法律、法规及规章的最新发展

举办研讨会。董事可根据董事寻求独立

专业意见的政策要求本公司提供独立专

业意见，以履行董事对本公司的职责，

有关开支概由本公司承担。

The biographical information of the Directors are set out in the

section headed “Directors and Senior Management” on pages

33 to 51 of this anual report. The relationships betwen the

members of the Board are also disclosed under that section.

Al Directors, including non-executive Directors and independent

non-executive Directors, have brought a wide spectrum of

valuable busines experience, knowledge and profesionalism to

the Board for its eficient and efective functioning. Independent

non-executive Directors are invited to serve on the Audit

Comite, the Remuneration Comite, the Nomination

Comite, the Risk Management and Corporate Governance

Comite and the Independent Board Comite.

INDUCTION AND CONTINUING PROFESIONAL

DEVELOPMENT

Pursuant to code provision C.1.4 of the CG Code, al directors

should participate in continuous profesional development to

develop and refresh their knowledge and skils.

The Directors have ben provided with the relevant training to

ensure that they have a proper understanding of the busines and

operations of the Group and that they are fuly aware of their

responsibilities and obligations as a director of a listed company

as wel as the compliance practice under the Listing Rules. The

Company from time to time updates and provides writen training

materials to the Directors, and organises seminars on the latest

development of the Listing Rules, aplicable laws, rules and

regulations relating to directors’ duties and responsibilities. The

Directors may request the Company, pursuant to the policy for

Directors to sek independent profesional advice, to provide

independent profesional advice at the expense of the Company

to discharge their respective duties to the Company.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

根据董事提供的记录，董事于以2023年

12月31日为止的年度接受与业务、董事

职责及责任及最新监管消息有关培训的

记录如下：

Atending seminars/

conferences/forumsReading

materials

阅读资料Name of Director董事姓名

出席研究会╱

会议╱论坛

Executive Directors执行董事

Qu Naijie曲乃杰✓

Qu Cheng曲程✓

Li Kehui李珂晖✓

Zhang Jianbin (resigned on

17 November 2023)

张建斌（于2023年

11月17日辞任）

✓

Non-executive Directors非执行董事

Wang Xuguang王旭光✓

Wu Tongtong吴桐✓

Yuan Bing袁兵✓

Li Hao (resigned on

3 July 2023)

李浩（于2023年

7月3日辞任）

✓

Independent Non-executive Directors独立非执行董事

Zhu Yuchen朱玉辰✓

Wang Jun王军✓

Shen Han沈涵✓

Chen Guohui

(retired on 9 June 2023)

陈国辉（于2023年

6月9日退任）

✓

Zhang Meng

(retired on 9 June 2023)

张梦（于2023年

6月9日退任）

✓

Acording to records provided by the Directors, a sumary

of training received by the Directors relating to the busines,

directors’ duties and responsibilities and regulatory updates during

the year ended 31 December 2023 is as folows:

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:1698)(cid:2626)(cid:1041)(cid:3816)(cid:1323)(cid:209)(cid:1417)(cid:898)年(cid:3202)

概无非执行董事获委以超过三年之特定

任期。董事概无订立本公司或其附属公

司未支付补偿（法定补偿除外）则不可于

一年内终止之任何未届满服务合约。

(cid:4857)立(cid:1698)(cid:2626)(cid:1041)(cid:3816)(cid:1323)

根据上市规则第3.11及3.23条，本公司

应于未遵守上市规则第3.10(1)、3.10A

及3.21条的规定后三个月内委任一名独

立非执行董事及一名审核委员会成员。

紧随于2023年6月9日举行的股东周年大

会后，本公司缺少一名独立非执行董事

及审核委员会成员。由于本公司无法于

2023年9月8日前委任一名新增独立非执

行董事，故本公司向联交所申请豁免严

格遵守上市规则第3.10(1)、3.10A、3.21

及3.27A条的规定。

于2023年9月22日，联交所授予本公司

豁免于2023年10月31日前严格遵守上

市规则第3.10条、3.10A条、3.21条及

3.27A条的规定。于2023年10月31日，

沈涵女士已获委任为本公司独立非执行

董事以及提名委员会成员及审核委员会

成员。自此，本公司已符合上市规则第

3.10(1)、3.10A、3.21及3.27A条之规

定。

除上文所披露者外，于以2023年12月31

日为止的年度，本公司已遵守上市规则

第3.10(1)条及第3.10(2)条有关委任至少

三名独立非执行董事，而其中至少有一

名独立非执行董事拥有适当的专业资格

或会计或相关财务管理专长之规定。

除本年报所披露外，本公司亦已遵守上

市规则第3.10A条有关委任的独立非执行

董事须占董事会成员人数至少三分之一

之规定。

NON-EXECUTIVE DIRECTORS – TERM OF

APOINTMENT

None of the non-executive Directors are apointed for a specific

term of longer than thre years. None of the Directors has any

unexpired service contracts which is not determinable by the

Company or its subsidiaries within one year without payment of

compensation, other than statutory compensation.

INDEPENDENT NON-EXECUTIVE DIRECTORS

Pursuant to Rules 3.11 and 3.23 of the Listing Rules, the Company

should apoint an independent non-executive Director and a

member of the Audit Comite within thre months after failing

to met the requirements under Rules 3.10(1), 3.10A and 3.21 of

the Listing Rules. The Company was in short of one independent

non-executive Director and Audit Comite member imediately

after the anual general meting held on 9 June 2023. As the

Company was unable to apoint an aditional independent non-

executive Director before 8 September 2023, the Company had

therefore aplied to the Stock Exchange for a waiver from strict

compliance with Rules 3.10(1), 3.10A, 3.21 and 3.27A of the

Listing Rules.

On 22 September 2023, the Stock Exchange granted to the

Company a waiver from strict compliance with Rules 3.10, 3.10A,

3.21 and 3.27A of the Listing Rules until 31 October 2023. On 31

October 2023, Ms. Shen Han was apointed as an independent

non-executive Director of the Company as wel as a member of

both the Nomination Comite and the Audit Comite. Since

then, the Company has complied with Rules 3.10(1), 3.10A, 3.21

and 3.27A of the Listing Rules.

Save as disclosed above, during the year ended 31 December

2023, the Company was in compliance with the requirements

of Rules 3.10(1) and 3.10(2) of the Listing Rules relating to the

apointment of at least thre independent non-executive Directors

with at least one independent non-executive Director posesing

apropriate profesional qualifications or acounting or related

financial management expertise.

Save as disclosed in this anual report, the Company was also

in compliance with the requirement of Rule 3.10A of the Listing

Rules relating to the apointment of independent non-executive

directors representing at least one-third of the Board.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

本公司已收到各独立非执行董事根据上

市规则第3.13条所发出有关其独立性之

书面年度确认，而本公司认为彼等各自

均为独立人士。

(cid:3816)(cid:1323)(cid:1538)(cid:2581)(cid:933)(cid:2002)

建议于应届股东周年大会重选的董事概

无与本集团订立本集团未支付补偿（法定

补偿除外）则不可于一年内终止之服务合

约。

董事之委任、退任、重选及罢免之规则

及程序乃载于章程细则。提名委员会负

责检讨董事会架构、人数及组成，并就

董事之委任及连任以及继任计划向董事

会提供建议。

(cid:3172)(cid:932)(cid:101)(cid:1417)(cid:898)(cid:101)(cid:2519)(cid:898)(cid:703)(cid:2080)(cid:4975)

根据章程细则，当时为数三分之一的董

事（如董事人数并非三或三的倍数，则须

为最接近但不少于三分之一的董事人数）

须轮值退任，并合资格于各股东周年大

会上重选或连任，惟各董事须最少每三

年轮值退任一次，而任何因填补临时职

位空缺或作为董事会新增成员而获委任

的新任董事须在接受委任后之下一次股

东大会上由股东进行重选。

(cid:3816)(cid:1323)(cid:3638)(cid:3638)(cid:5700)

董事会拟定期举行董事会议，即每年

至少举行四次会议及大致按季度举行会

议，一般会于第四季预定会议时间。董

事会常规会议通知将于会议举行前至少

十四日送呈全体董事，让其安排出席会

议，并于常规董事会议程内载入所

要讨论的事宜。董事会亦会于某事项需

要作出董事会决议时举行会议，并会发

出合理通知。

The Company has received writen anual confirmation from

each of the independent non-executive Directors on his/her

independence pursuant to Rule 3.13 of the Listing Rules and the

Company considers each of them to be independent.

DIRECTORS’ SERVICE AGREMENTS

None of the Directors who is proposed for re-election at the

forthcoming anual general meting has any service agrement

which is not determinable by the Group within one year without

payment of compensation (other than statutory compensation).

The rules and procedures governing the apointment, retirement,

re-election and removal of Directors are set out in the Articles

of Asociation. The Nomination Comite is responsible for

reviewing the Board structure, size and composition and making

recomendations to the Board on the apointment and re-

apointment of Directors and sucesion planing for Directors.

NOMINATION, APOINTMENT, RETIREMENT

AND RE-ELECTION

In acordance with the Articles of Asociation, at least one-third

of the Directors for the time being (or, if their number is not thre

or a multiple of thre, then the number nearest to, but not les

than, one-third) shal retire from ofice by rotation and shal be

eligible for re-election and re-apointment at every anual general

meting provided that each Director shal be subject to retirement

by rotation at least once every thre years and any new Director

apointed to fil a causal vacancy or as an adition to the Board

shal submit himself/herself for re-election by Shareholders at the

next general meting after apointment.

BOARD METINGS

The Board intends to hold Board metings regularly at least

four times a year at aproximately quarterly intervals which are

normaly scheduled in the fourth quarter of the preceding year.

Notices of not les than fourten days wil be given for al regular

Board metings to provide al Directors with an oportunity

to atend and include maters in the agenda for regular Board

metings. The Board wil also hold meting on other ocasions

when a board-level decision on a particular mater is required.

Reasonable notice wil generaly be given.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

apointed on 17 November 2023

resigned on 17 November 2023

apointed on 3 July 2023

resigned on 3 July 2023

apointed on 9 June 2023

retired on 9 June 2023

apointed on 31 October 2023

retired on 9 June 2023

董事于截至2023年12月31日止年度举行

的董事会议、董事委员会议及两次

股东大会的出席记录如下：

Number of metings atended/eligible to atend

出席╱合资格出席会议次数

Name of Directors董事姓名

Board

Meting

Audit

Comite

Meting

Remuneration

Comite

Meting

Nomination

Comite

Meting

Corporate

Governance

and Risk

Management

Comite

Meting

Independent

Board

Comite

Meting

General

Meting

董事会议

审核

委员会议

薪酬

委员会议

提名

委员会议

风险管理及

企业管治

委员会议独立董事股东大会

Executive Directors执行董事

Qu Naijie曲乃杰7/7–5/5–1/1

Qu Cheng曲程7/7–1/1

Li Kehui

李珂晖

–

Zhang Jianbin

张建斌

6/6–1/1

Non-executive Directors非执行董事

Wang Xuguang王旭光7/7–2/2–1/1

Wu Tongtong

吴桐

3/3–

Li Hao

李浩

3/3–1/1

Yuan Bing袁兵7/7–2/2–1/1

Independent Non-executive Directors独立非执行董事

Zhu Yuchen

朱玉辰

4/42/24/4–1/11/1–

Chen Guohui

陈国辉

3/31/12/2–1/12/21/1

Wang Jun王军7/73/35/55/5–3/31/1

Shen Han

沈涵

1/11/1–1/1–

Zhang Meng

张梦

3/31/1–2/21/12/21/1

于2023年11月17日获委任

于2023年11月17日辞任

于2023年7月3日获委任

于2023年7月3日辞任

于2023年6月9日获委任

于2023年6月9日退任

于2023年10月31日获委任

于2023年6月9日退任

Details of Directors’ atendance at Board metings, Board

Comite metings and two general metings held during the

year ended 31 December 2023 are set out in the table below:

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:3816)(cid:1323)(cid:3462)(cid:1041)(cid:5575)(cid:1358)(cid:884)(cid:1528)

本公司已采纳标准守则作为其自身有关

董事之证券交易的行为守则。经向全体

董事作出具体查询后，本公司确认董事

已于截至2023年12月31日止年度内一直

遵守标准守则所规定的标准。

(cid:3816)(cid:1323)(cid:3638)之(cid:2732)(cid:5830)

董事会对本公司所有重大事宜保留决策

权，包括：批准及监督一切政策事宜、

整体策略及预算、内部监控及风险管理

制度、重大交易（特别是可能牵涉利益冲

突者）、财务资料、任命董事及其他主要

财务及运营事宜。董事于履行彼等职责

时可寻求独立专业意见，费用由本公司

承担，并鼓励董事向本公司高级管理层

接触以进行独立咨询。

本集团之日常管理、行政及运营交予高

级管理层负责。授权职能及职责由董事

会定期检讨。管理层达成任何重大交易

前均须取得董事会批准。

(cid:902)(cid:3640)(cid:4173)(cid:1591)(cid:5398)(cid:2448)

董事会承认企业管治乃全体董事之共同

责任。于截至2023年12月31日止年度，

如以下各节所披露，董事会把企业管治

职责授予董事委员会。

(cid:3172)(cid:932)(cid:1417)(cid:2160)(cid:3638)

提名委员会于2014年2月23日成立。提

名委员会包括董事会主席及两名独立非

执行董事，分别为曲乃杰先生（主席）、

王军先生及沈涵女士。提名委员会的主

要职责为就董事的委任及罢免向董事会

提供建议。

DIRECTORS’ SECURITIES TRANSACTIONS

The Company has adopted the Model Code as its own code of

conduct regarding Directors’ securities transactions. Having made

specific enquiry of al Directors, the Company confirmed that the

Directors had complied with the required standard set out in the

Model Code throughout the year ended 31 December 2023.

DELEGATION BY THE BOARD

The Board reserves for its decision al major maters of the

Company, including: aproval and monitoring of al policy

maters, overal strategies and budgets, internal control and risk

management systems, material transactions (in particular those

that may involve conflict of interests), financial information,

apointment of Directors and other significant financial and

operational maters. Directors could have recourse to independent

profesional advice in performing their duties at the Company’s

expense and are encouraged to aces and to consult with the

Company’s senior management independently.

The daily management, administration and operation of the

Group are delegated to the senior management. The delegated

functions and responsibilities are periodicaly reviewed by the

Board. Aproval has to be obtained from the Board prior to any

significant transactions entered into by the management.

CORPORATE GOVERNANCE FUNCTION

The Board recognises that corporate governance should be the

colective responsibility of the Directors. During the year ended 31

December 2023, the Board delegated the corporate governance

duties to the Board Comites as disclosed under the folowing

sections.

NOMINATION COMITE

The Nomination Comite was established on 23 February

2014. The Nomination Comite comprises the chairman of

the Board and two independent non-executive Directors, namely

Mr. Qu Naijie (Chairman), Mr. Wang Jun and Ms. Shen Han.

The primary duties of the Nomination Comite are to make

recomendations to our Board on the apointment and removal

of Directors.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

截至2023年12月31日止年度，提名委员

会举行5次会议，各成员的出席记录载列

已于上表呈示。

提名委员会的主要职责包括以下方面：

、规模及组成（包

括技能、知识及经验），并就因执行

本公司企业策略而建议作出的任何

变动向董事会提出推荐意见；

• 物色具备合适资历担任董事的人选

及提名该人士出任董事，或就此向

董事会提出推荐意见；

• 就董事的委任或连任及继任计划向

董事会提出推荐意见（尤其董事会

主席及集团总裁╱本公司行政总

裁）；及

• 检讨董事会成员多元化政策及董事

提名政策的执行情况及有效性，并

于企业管治报告内披露有关政策或

概要。

提名委员会的书面职权范围可于联交所

及本公司网站查阅。

During the year ended 31 December 2023, 5 metings of the

Nomination Comite were held and the atendance record of

each member is shown in the table presented above.

The principal duties of the Nomination Comite include the

folowing:

, size and composition (including the

skils, knowledge and experience) of the Board and to make

recomendation on any proposed changes to the Board

due to the implementation of the corporate strategies of the

Company;

• to identify individual who has the suitable qualifications to

become a Director and to nominate such person to act as

a Director or to provide recomendation to the Board in

relation to this;

• to ases the independence of independent non-executive

Directors;

• to make recomendation to the Board on the apointment

or re-apointment of Directors and the sucesion plan

of Directors (particularly, the chairman of the Board and

the President of the Group/chief executive oficer of the

Company); and

• to review the implementation and efectivenes of the board

diversity policy and the director nomination policy and to

disclose such policy or a sumary of such in the corporate

governance report.

The writen terms of reference of the Nomination Comite

are available on the websites of the Stock Exchange and the

Company.

Female (cid:638)(cid:1484)
Male (cid:1266)(cid:1484)

ED
NED
INED

>60
51-60
41-50
31-40

1 or more (cid:18)(cid:3484)(cid:1488)(cid:760)(cid:618)
0

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

Note:

ED – Executive Director

NED – Non-executive Director

INED – Independent non-executive Director

(cid:3816)(cid:1323)(cid:3638)成(cid:2160)(cid:949)(cid:681)(cid:695)(cid:1857)(cid:3332)

本公司相信，董事会成员日益多样化乃

支持其实现战略目标及可持续发展的基

本要素之一。因此，本公司已根据企业

管治守则所载规定采纳董事会成员多元

化政策（「董事会成员多元化政策」）。董

事会成员多元化可透过考虑多项因素而

达致，其中除教育背景、专业经验、技

能、知识及服务年期外，亦包括（但不限

于）性别、年龄、文化背景及种族。董事

会所有委任均以用人唯才为原则，并在

考虑人选时以适当的条件充分顾及董事

会成员多元化的裨益。

下图显示于本报告日期董事会多元化情

况：

董事人数

Gender

(cid:1484)(cid:1081)

Designation

(cid:898)(cid:5398)

Age Group

年(cid:5735)(cid:2908)(cid:1081)

Directorship with other

listed companies

于(cid:1353)(cid:764)(cid:618)(cid:825)公司

(cid:776)(cid:898)(cid:3816)(cid:1323)

附注：

ED：执行董事

NED：非执行董事

INED：独立非执行董事

BOARD DIVERSITY POLICY

The Company believes that the increasing diversity at the Board

level is one of the esential elements in suporting the atainment

of its strategic objectives and its sustainable development.

Therefore, the Company has adopted a board diversity policy (the

“Board Diversity Policy”) in acordance with the requirement

set out in the CG Code. Diversity of Board members can be

achieved through consideration of a number of factors, including

but not limited to gender, age, cultural background and ethnicity,

in adition to educational background, profesional experience,

skils, knowledge and length of service. Al Board apointments

wil be based on meritocracy, and candidates wil be considered

against apropriate criteria, having due regard for the benefits of

diversity on the Board.

The folowing chart shows the diversity profile of the Board as at

the date of this report:

Number of Directors

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

董事会旨在将女性代表比例至少维持在

当前水平。董事会将继续寻觅机会，在

物色到合适的候选人时，增加女性董事

的比例。董事会谨记上述因素的目标，

并将确保董事会的任何继任者遵循性别

多元化政策。董事会将在评估本公司高

级管理层候选人时考虑性别多元化。

提名委员会负责不时确保董事会成员的

多元化、监控董事会多元化政策的实施

并检讨董事会多元化政策，以确保该政

策持续有效。本公司将每年于企业管治

报告中披露董事会多元化政策的执行情

况。

(cid:3975)(cid:2160)(cid:949)(cid:681)(cid:695)

于本公司全体员工（包括高级管理层）

中，男性员工占56.43%，女性员工占

43.57%。本公司认为，雇员的性别比例

（男：女）在合理范围内。本集团的整体

性别多元化属均衡，且本集团将继续保

持雇员性别多元化。

有关性别比例及为改善性别多元化而采

取的举措的详情及相关数据，请参阅环

境、社会及管治报告所披露者。

(cid:3816)(cid:1323)(cid:3638)(cid:4857)立(cid:1484)

本公司深明董事会独立性是良好企业管

治的关键。本公司已建立有效机制，支

持独立的董事会，以确保董事会可获得

独立的观点及意见，董事会将不时检讨

该等机制。董事会认为以下机制属切实

有效：

（三分之一为独立非执行

董事）及审核委员会成员（均为独立

非执行董事）的组成超过上市规则项

下的独立规定。薪酬委员会及审核

委员会均由独立非执行董事担任主

席。

The Board targets to maintain at least the curent level of female

representation. The Board wil continue to sek oportunities

to increase the proportion of female members over time as and

when suitable candidates are identified. The Board is mindful of

the objectives for the factors set out above and wil ensure that

any sucesors to the Board shal folow the gender diversity

policy. The Board wil also take into consideration of the gender

diversity when asesing the candidates of the senior management

of the Company.

Nomination Comite is responsible for ensuring the diversity of

the Board members, monitoring the implementation of the Board

Diversity Policy and reviewing the Board Diversity Policy from time

to time to ensure its continued efectivenes. The Company wil

disclose in corporate governance report about the implementation

of the Board Diversity Policy on an anual basis.

EMPLOYE DIVERSITY

Among al employes of the Company (including senior

management), male employes acounts for 56.43% while female

employes acounts for 43.57%. The Company considers the

gender ratio (male to female) among its employes is within a

reasonable scope. The overal gender diversity of the Group is

of balance, and the Group wil continue to sustain the gender

diversity among its employes.

For the details and relevant data of gender ratio and measures

taken to improve gender diversity, please refer to the disclosure in

the Environmental, Social and Governance Report.

INDEPENDENCE OF THE BOARD

The Company acknowledges the independence of the Board

is critical to a sound corporate governance. The Company has

established efective mechanisms to suport the independence of

the Board and ensure independent views and input are available

to the Board. The Board wil review such mechanisms from time to

time. The Board believes the folowing mechanisms are practicable

and efective:

• The curent compositions of the Board (one-third of the

members are independent non-executive Directors) and

the Audit Comite (al members are independent non-

executive Directors) met the independence requirements

under the Listing Rules. The Remuneration Comite and

the Audit Comite are chaired by independent non-

executive Directors.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

• 各独立非执行董事的独立性于其委

任后每年评估一次。所有独立非执

行董事均须每年向本公司提交书面

确认，以确认各自及其直系家属成

员之独立性，以及其是否符合上市

规则第3.13条所载之规定。

• 独立非执行董事的薪酬须定期检

讨，以保持竞争力及与彼等职责及

工作量相称。

• 董事会在董事会议考虑动议或交

易时，董事须申报其直接或间接利

益（如有），并在适当情况下投弃投

票。如有需要，所有董事（包括独立

非执行董事）均可获得外部独立专业

意见。独立非执行董事一贯展示坚

定的承担及可投入足够时间履行董

事会职责的能力。

• 本公司亦已透过正式及非正式方法

建立渠道，让独立非执行董事能够

公开地表达意见，以及在情况需要

时以保密方式表达意见。

• The independence of each of independent non-executive

Directors shal be evaluated on an anual basis after the

apointment of such Director. Independent non-executive

Directors are required to submit a writen confirmation to

the Company to confirm the independence of themselves

and their respective imediate family members and their

compliance with the requirements set out in Rule 3.13 of

the Listing Rules.

• The remuneration of independent non-executive Directors is

also subject to a regular review to maintain competitivenes

and comensurate with their responsibilities and workload.

• When a motion or transaction is under the consideration of

the Board at a Board meting, each of Directors shal report

his/her direct or indirect interests (if any) in the transaction,

and shal abstain from voting as and when apropriate. If

required, external independent profesional advises shal

be available to al Directors (including independent non-

executive Directors). Each of independent non-executive

Directors shal consistently demonstrate firm comitment

and capability of suficient time comitment to perform the

duties as a Board member.

• The Company has also established chanels through

formal and informal methods to alow independent non-

executive Directors to expres their opinions publicly or, as

circumstance requires, confidentialy.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:3172)(cid:932)(cid:1857)(cid:3332)

董事会已采纳一项提名政策（「提名政

策」），当中载列甄选可能加入董事会的

人选的标准及程序。提名政策可协助本

公司达致本公司董事会成员多元化，以

及提升董事会有效性及其企业管治水平。

提名政策载列评核及甄选任何本公司董

事人选的标准，包括但不限于其资格、

经验、技能、董事会成员多元化政策下

的多元化方面、对董事会带来的潜在贡

献、能否投入足够时间履行作为董事会

成员的责任，以及（就提名独立非执行董

事而言）是否符合上市规则所载指引中的

独立性要求。

此外，于本公司股东大会上委任新董事

及重选董事的提名程序亦加载提名政策

中。凡董事会于股东大会上提呈决议案

推选或重选候选人成为董事，该候选人

的相关资料将根据上市规则及╱或适用

法律及规例，于致股东的通函内及╱或

于随附相关股东大会通告的说明函件内

披露。

提名委员会可采用其认为适当的程序来

评价候选人，包括私人会谈、背景调

查、候选人书面陈述及第三方推荐。

提名委员会将定期检讨提名政策，并于

适当时就为配合本公司的公司策略及业

务需要而拟对提名政策作出的变动向董

事会提出建议。

NOMINATION POLICY

The Board has adopted a nomination policy (the “Nomination

Policy”) which sets out the criteria and proces in selecting

candidate(s) for posible inclusion in the Board. The Nomination

Policy could asist the Company to achieve board diversity in the

Company and enhance the efectivenes of the Board and its

corporate governance standard.

The Nomination Policy sets out the criteria in evaluation and

selection of any candidate for directorship of the Company,

including but not limited to, his/her qualifications, experience,

skil, diversity aspects under the Board Diversity Policy, potential

contributions to the Board, ability to devote adequate time to

discharge duties as a member of the Board, and in case of the

nomination of independent non-executive Directors, meting the

independence requirements with reference to the guidelines set

out in the Listing Rules.

In adition, the nomination proceses with regard to the

apointment of new Director and the re-election of Director at the

general meting of the Company are set out in the Nomination

Policy. Where the Board proposes a resolution to elect or re-

elect a candidate as Director at the general meting, relevant

information of the candidate wil be disclosed in the circular to

the shareholders and/or explanatory statement acompanying the

notice of the relevant general meting in acordance with the

Listing Rules and/or aplicable laws and regulations.

The Nomination Comite may use any proces it dems

apropriate for the purpose of evaluating candidates including

personal interviews, background checks, writen submision by

the candidates and third party references.

The Nomination Comite wil conduct regular review

of the Nomination Policy and, where apropriate, make

recomendations on changes to the Nomination Policy to the

Board to complement the Company’s corporate strategy and

busines neds.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:5210)(cid:3911)(cid:1417)(cid:2160)(cid:3638)

薪酬委员会于2014年2月23日成立。

薪酬委员会包括两名独立非执行董事及

一名非执行董事，分别为王军先生（主

席）、朱玉辰先生及王旭光先生。

截至2023年12月31日止年度，薪酬委员

会举行5次会议，以检讨本公司的薪酬政

策及架构，各成员的出席记录载列已于

上表呈示。薪酬委员会已于截至2023年

12月31日财政年度期间审阅关于根据购

股权计划授予购股权并向董事会作出建

议。于考虑授予购股权时，薪酬委员会

已评估承授人于可资比较市场同行中的

薪酬及授予承授人的价值。于考虑该等

因素后，薪酬委员会就建议向承授人授

予购股权向董事会提出建议，以供批准

表扬承授人对本集团之奉献及投入，这

与购股权计划的目的一致。

薪酬委员会的主要职责包括以下方面：

• 就其他执行董事及高级管理人员的

薪酬建议咨询主席及╱或行政总

裁。如有需要，薪酬委员会应可寻

求独立专业意见；

• 就本公司全体董事及高级管理人员

的薪酬政策及架构（包括根据购股权

计划向雇员授出购股权及根据股份

奖励计划向雇员奖励股份）及就设立

正规而具透明度的程序以制订此等

薪酬政策，向董事会提出建议；

╱或批准上市规则第十七章

所载有关股份计划的事宜；

REMUNERATION COMITE

The Remuneration Comite was established on 23 February

2014. The Remuneration Comite comprises two independent

non-executive Directors and one non-executive Director, namely

Mr. Wang Jun (Chairman), Mr. Zhu Yuchen and Mr. Wang

Xuguang.

During the year ended 31 December 2023, 5 metings of the

Remuneration Comite were held, to review the remuneration

policy and structure of the Company, and the atendance record

of each member is shown in the table presented above. The

Remuneration Comite reviewed and made recomendation

to the Board on the grant of share options pursuant to the

Share Option Scheme during the financial year ended 31

December 2023. When considering the grant of share options,

the Remuneration Comite has evaluated the remuneration

of the grantes of market comparables and the value granted

to the grantes. After taking into acount such factors, the

Remuneration Comite made recomendation to the Board for

aproval on the proposed grant of share options to the grantes

to compliment the grantes for their contribution and eforts to

the Group, which is in line with the purpose of the Share Option

Scheme.

The principal duties of the Remuneration Comite include the

folowing:

/or chief executive oficer for the

remuneration proposals for other executive Directors and

senior management. The Remuneration Comite should

have aces to independent profesional advice if necesary;

’s

policy and structure for remuneration of al Directors and

senior management (including grant of share options to

employes pursuant to the Share Option Scheme and

award of shares to the employes pursuant to the Share

Award Scheme) and on the establishment of a formal and

transparent procedure for developing the remuneration

policy;

/or aprove maters relating to share schemes

as set out in Chapter 17 of the Listing Rules;

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

• 因应董事会所订企业方针及目标而

检讨及批准有关高级管理人员的薪

酬建议；

，可

厘定个别执行董事及高级管理人员

的薪酬待遇，包括非金钱利益、退

休金权利及赔偿金额（包括丧失或终

止职务或委任的赔偿）；

• 就非执行董事的薪酬向董事会提出

建议；

、须付出

的时间及职责、以及本集团内其他

职位的雇用条件；

• 检讨及批准向执行董事及高级管理

人员就其丧失或终止职务或委任而

须支付的赔偿，以确保该等赔偿与

合约条款一致；若未能与合约条款

一致，赔偿亦须公平合理，不致过

多；

• 检讨及批准因董事行为失当而解雇

或罢免有关董事所涉及的赔偿安

排，以确保该等安排与合约条款一

致；若未能与合约条款一致，有关

赔偿亦须合理适当；及

• 确保任何董事或其任何联系人不得

参与厘定其本身的薪酬。

• to review and aprove the remuneration proposals for senior

management with reference to the corporate goals and

objectives established by the Board;

, when the Board delegates its responsibilities,

the remuneration packages for a particular executive Director

and senior management, including non-pecuniary benefits,

pension rights and amount of compensation (including

compensation payable for los or termination of ofice or

apointment);

• to make recomendation to the Board on the remuneration

of the non-executive Directors;

• to consider the salaries paid by and the time comitment

and responsibilities requested by companies of similar nature

and the employment criteria for other positions of the

Group;

• to review and aprove the compensation payable to

the executive Directors and senior management for los

or termination of ofice or apointment such that it is

consistent with the contractual terms or is otherwise fair,

reasonable and not excesive;

• to review and aprove the compensation arangements in

relation to dismisal or removal of Directors for misconduct

such that they are consistent with the contractual terms or

are otherwise reasonable and apropriate; and

• to ensure that no Director or any of his asociates shal be

involved in deciding his own remuneration.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

薪酬委员会的书面职权范围可于联交所

及本公司网站查阅。

(cid:3816)(cid:1323)(cid:5210)(cid:3911)(cid:1857)(cid:3332)

董事薪酬包括年度董事袍金，及有权根

据本公司不时采纳的购股权计划的规则

获得购股权。相关薪酬由薪酬委员会经

参考各董事的资质、行业经验、职位及

表现以及现行市况厘定推荐。

(cid:4402)(cid:2280)(cid:1417)(cid:2160)(cid:3638)

审核委员会于2014年2月23日成立。审

核委员会包括三名独立非执行董事，分

别为朱玉辰先生（主席）、王军先生及沈

涵女士。审核委员会主席具备合适专业

资格。

截至2023年12月31日止年度，审核委员

会举行3次会议，以审阅中期及年度财务

业绩及报告，考虑有关财务报告及合规

程序、内部监控和风险管理系统的重大

事宜，并委任外部核数师。各成员的出

席记录载列已于上表呈示。

The writen terms of reference of the Remuneration Comite

are available on the websites of the Stock Exchange and the

Company.

DIRECTOR REMUNERATION POLICY

Director’s remuneration package includes anual director’s fe

and the entitlement to the share options pursuant to the rules

under the Share Option Scheme adopted by the Company from

time to time. Such remuneration was determined based on

the recomendation from the Remuneration Comite with

reference to the qualifications, industry experience, position and

performance of each of the Directors and the prevailing market

conditions.

AUDIT COMITE

The Audit Comite was established on 23 February 2014. The

Audit Comite comprises thre independent non-executive

Directors, namely Mr. Zhu Yuchen (Chairman), Mr. Wang Jun and

Ms. Shen Han. The chairman of the Audit Comite poseses

the apropriate profesional qualifications.

During the year ended 31 December 2023, 3 metings of the

Audit Comite were held, to review interim and anual

financial results and reports, consider significant isues on the

financial reporting and compliance procedures, internal control

and risk management systems, and apoint external auditor.

The atendance record of each member is shown in the table

presented above.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

审核委员会的主要职责包括：

(cid:4222)(cid:814)(cid:3788)(cid:2280)(cid:4464)(cid:2218)(cid:1625)(cid:5611)(cid:1719)

、重新委任及

罢免向董事会提供建议、批准外聘

核数师的薪酬及聘用条款，及处理

任何有关该核数师辞职或辞退的问

题；

• 按适用的标准检讨及监察外聘核数

师是否独立客观及核数程序是否有

效。审核委员会应于核数工作开始

前先与外聘核数师讨论核数性质及

范畴及有关申报责任；

• 监察是否遵守有关外聘核数师提供

非审计服务及雇用外聘核数师职员

或前职员的公司政策；

，监管本公司与外聘

核数师的关系；

公开(cid:1502)(cid:5795)(cid:1625)(cid:2508)(cid:2581)(cid:3871)(cid:2264)

• 监察本公司的中期及年度报告和财

务报表的完整性，并于委员会在向

董事会建议审批有关报告及报表

前，审阅报告及报表所载有关财务

报告的重要判断，并特别针对下列

事项加以审阅：

• 本集团的会计政策及实务的任

何更改；

（包括本

公司给予外聘核数师的陈述书

内所载列的地方）；

• 因核数程序而出现的重大账目

调整；

The primary duties of the Audit Comite include:

Relationship with the external auditor

reapointment and removal of the external auditor, and

to aprove the remuneration and terms of engagement

of the external auditor, and to deal with any isues of its

resignation or dismisal;

• to review and monitor the independence and objectivity

of the external auditor and the efectivenes of the audit

proces in acordance with aplicable standards. The Audit

Comite shal discus with the external auditor the nature

and scope of the audit and reporting obligations before the

audit proces comences;

’s policy on the

engagement of the external auditor for the performance of

non-audit services and the hiring of employes or former

employes of the external auditor;

• to act as the key representative body for overseing the

relationship betwen the Company and the external auditor;

Financial information for public disclosure

’s interim

and anual reports and financial statements, and review

significant financial reporting judgments contained in the

reports and statements before recomending them to the

Board for aproval, with particular emphasis on:

• any changes in the acounting policies and practice of

the Group;

• major judgmental areas (including those in the

representation leter from the Company to the external

auditor);

• significant acount adjustments resulting from the

audit proces;

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

• 企业持续经营的假设及任何保

留意见；

• 是否遵守有关财务报告的上市

规则及法律规定；

• 委员会应考虑于该等报告及财务报

表中所反映或需反映的任何重大或

不寻常事项，并须适当考虑任何由

本公司属下会计及财务报告职员、

集团的合规总监、内部及外聘核数

师提出的事项；

(cid:4153)(cid:4173)(cid:2508)(cid:2581)报告(cid:1363)度(cid:703)(cid:683)(cid:3013)(cid:4153)(cid:2715)(cid:3323)

(cid:1167)

、内部监控

及风险管理制度；

，确保

管理层已履行职责建立有效的内部

监控系统。讨论内容应包括本公司

在会计及财务报告职能方面的资

源、员工资历及经验是否足够，以

及员工所接受的培训课程及有关预

算是否充足；

，就重要的

内部监控事宜调查结果及管理层对

调查结果的响应进行研究；

• 须确保内部审核和外聘核数师的工

作得到协调；也须确保内部审核功

能在本公司内部有足够资源运作，

并且有适当的地位；以及检讨及监

察其成效（包括内部审核计划及程

序）；

;

;

• compliance with the Listing Rules and legal

requirements in relation to financial reporting;

, or

should be, reflected in the reports and financial statements

and give due consideration to any maters and reservations

that have ben raised by the staf of the Company who

are responsible for the acounting and financial reporting

functions, the chief compliance oficer of the Group and

internal and external auditors;

Monitoring of the financial reporting system and

internal control procedures

’s financial control, internal control

and risk management systems;

• to discus the internal control system with the management

to ensure that the management has performed its duty to

establish an efective internal control system. Such discusion

should include the adequacy of resources, employes’

qualifications and experience in acounting and financial

reporting functions, and training programes for employes

and its budget;

• to consider major investigation findings on internal

control maters and the management’s response to these

findings, either on its own initiative or at the request of the

management;

• to ensure co-ordination betwen the internal and external

auditors, that the internal audit function is adequately

resourced and has apropriate standing within the Company

and to review and monitor its efectivenes (including the

internal audit plans and procedures);

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

• 检讨本集团的财务及会计政策及实

务；

• 检查外聘核数师给予管理层的审核

情况说明函件、核数师就会计纪

录、财务账目或监控系统向管理层

提出的任何重大疑问及管理层作出

的响应；

• 确保董事会及时响应于外聘核数师

给予管理层的审核情况说明函件中

提出的事宜；

、内部

监控或其他事项可能存在的不当行

为提出关切的安排；

(cid:902)(cid:3640)(cid:4173)(cid:1591)(cid:5398)(cid:2448)

，及就企业

管治守则之遵守向董事会汇报；

• 制定及检讨本公司的企业管治政策

及常规，并向董事会提出建议；

• 检讨及监察本公司在遵守法律及监

管规定方面的政策及常规；

、检讨及监察本公司董事及雇

员的操守准则及合规手册；及

(cid:595)(cid:2459)(cid:1323)(cid:1437)

审核委员会的书面职权范围可于联交所

及本公司网站查阅。

’s financial and acounting policies and

practice;

’s leter to the management,

any material queries raised by the auditor to the

management with respect to acounting records, financial

acounts or control systems and the management’s response

to such queries;

• to ensure that the Board shal provide a timely response

to the isues raised in the external auditor’s leter to the

management;

, in

confidence, to raise concerns about posible improprieties in

financial reporting, internal control or other maters;

Corporate governance functions

’s corporate governance and to

report to the Board on the Company’s compliance with the

CG Code;

’s policies and practice

on corporate governance and make recomendations to the

Board;

’s policies and practice

on compliance with the legal and regulatory requirements;

, review and monitor the code of conduct and

busines ethics for the directors and employes of the

Company; and

General

, as defined by the Board.

The writen terms of reference of the Audit Comite are

available on the websites of the Stock Exchange and the

Company.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:2092)(cid:5000)(cid:4173)(cid:2851)(cid:703)(cid:902)(cid:3640)(cid:4173)(cid:1591)(cid:1417)(cid:2160)(cid:3638)

风险管理及企业管治委员会于2014年2

月23日成立。风险管理及企业管治委员

会包括一名非执行董事及两名独立非执

行董事，分别为袁兵先生（主席）、朱玉

辰先生及沈涵女士。

截至2023年12月31日止年度，风险管理

及企业管治委员会于2023年举行2次会

议，以检讨风险管理政策及标准、合规

报告及风险评估报告，并审查本公司遵

守企业管治守则的情况。各成员的出席

记录已于上表呈示。

风险管理及企业管治委员会的主要职责

包括但不限于以下方面：

以及合规管理的基本理念和范围；

• 审议合规管理和风险管理的总体目

标、基本政策并提出意见；

• 指导并监督本公司风险管理及合规

管理制度的建设；

• 制定本公司的企业管治政策及常

规，监察其实施情况，并向董事会

提出建议；

• 审议本公司合规管理及风险管理的

组织架构及其职责并提出意见；

• 对需要董事会审阅的合规报告和风

险评估报告进行审议，并提出完善

本公司合规和风险管理的建议；

RISK MANAGEMENT AND CORPORATE

GOVERNANCE COMITE

The Risk Management and Corporate Governance Comite

was established on 23 February 2014. The Risk Management and

Corporate Governance Comite comprises one non-executive

Director and two independent non-executive Directors, namely

Mr. Yuan Bing (Chairman), Mr. Zhu Yuchen and Ms. Shen Han.

During the year ended 31 December 2023, 2 metings of the Risk

Management and Corporate Governance Comite were held

in 2023, to review the risk management policies and standards,

compliance reports and risk asesment reports and to review the

compliance of the CG Code by the Company. The atendance

record of each member is shown in the table presented above.

The primary duties of the Risk Management and Corporate

Governance Comite include, but are not limited to, the

folowing:

’s risk management policies and

standards, as wel as the fundamental concepts and scope of

compliance management;

• to review and provide coments on the overal target and

basic policy of the compliance and risk management;

• to supervise and monitor the development of risk and

compliance management system of the Company;

’s corporate governance policies

and conventional rules, to monitor its implementation and

to make recomendations to the Board;

• to review and provide coment on the organisational

structure and responsibilities of the Company’s compliance

and risk management;

’s compliance reports and risk

asesment reports that ned to be reviewed by the

Board, and to make proposals on the improvement of the

Company’s compliance and risk management;

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

• 检讨及监察董事及高级管理人员的

培训及持续专业发展；

• 检讨及监察本公司在遵守法律及监

管规定方面的政策及常规，以及其

实施情况；

、检讨及监督员工及董事的操

守准则及合规手册（如适用）；

• 监督本公司遵守企业管治守则的情

况以及在企业管治报告内作出的信

息披露；

• 监督本公司管理层有效实施风险管

理和合规管理，对负责风险管理和

合规管理的高级管理人员的工作进

行评价；

• 对需要董事会审议的重大决策的风

险和重大风险的解决方案进行评估

并提出意见；及

风险管理及企业管治委员会的书面职权

范围可于联交所及本公司网站查阅。

• to review and monitor the training and continuous

profesional development of the Directors and senior

management;

’s policies and

conventional rules regarding compliance with laws and

regulatory rules as wel as with its implementation;

, review and monitor the Profesional Practice

Code and Compliance Manual (if aplicable) of the

employes and Directors;

’s compliance with the CG Code,

together with the disclosure in the Corporate Governance

Report;

• to monitor the efective implementation of the risk

and compliance management by the management of

the Company and to evaluate the performance of the

responsible senior management;

• to evaluate and opine on the risk of major decision making

and solutions to the major risks of the Company that ned

to be reviewed by the Board; and

• other maters as authorised by the Board.

The writen terms of reference of the Risk Management and

Corporate Governance Comite are available on the websites

of the Stock Exchange and the Company.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:4857)立(cid:3816)(cid:1323)(cid:1417)(cid:2160)(cid:3638)

独立董事委员会于2014年2月23日成

立。独立董事委员会包括所有独立非执

行董事，分别为王军先生（主席）、朱玉

辰先生及沈涵女士。

截至2023年12月31日止年度，独立董事

委员会于2023年举行3次会议，以检讨

控股东及曲乃杰先生遵守及执行该等

不竞争契据的情况。各成员的出席记录

已于上表呈示。

独立董事委员会的主要职责包括：

(cid:595)(cid:2459)(cid:1493)(cid:4949)

，控股东及

曲乃杰先生已共同地及各别地向本

公司承诺，（其中包括）彼等本身及

彼等的紧密联系人或受彼等控制的

联营公司不会在中国直接或间接进

行或参与或从事或收购或持有可能

与本集团现有业务构成竞争的任何

业务或主题公园相关项目或于当中

拥有权益。

• 独立董事委员会须每年检讨并于年

报内确认已遵守上述承诺的情况。

INDEPENDENT BOARD COMITE

The Independent Board Comite was established on 23

February 2014. The Independent Board Comite comprises al

the independent non-executive Director, namely Mr. Wang Jun

(Chairman), Mr. Zhu Yuchen and Ms. Shen Han.

During the year ended 31 December 2023, 3 metings of the

Independent Board Comite were held in 2023, to review the

compliance and enforcement of the Deds of non-competition by

the Controling Shareholders and Mr. Qu Naijie. The atendance

record of each member is shown in the table presented above.

The primary duties of the Independent Board Comite include:

General undertakings

, the Controling

Shareholders and Mr. Qu Naijie have, jointly and severaly,

undertaken to the Company that, among others, they would

not, and that their close asociates or asociated companies

controled by them would not directly or indirectly cary on,

participate, or be interested or engaged in or acquire or

hold any busines or theme-park related projects in the PRC

which is or may be in competition with the existing busines

of the Group.

• The Independent Board Comite shal anualy review and

confirm the status of compliance of the above undertakings

in the anual reports.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:4222)(cid:942)(cid:2858)开(cid:3311)有(cid:5611)(cid:1625)(cid:1493)(cid:4949)

（前称海昌集团

有限公司）及曲乃杰先生按原不竞争

契据的承诺优先地向本集团介绍开

发、运营或参与任何与地产有关的

业务及╱或以其他方式持有任何与

地产有关的业务的任何权利或权益

的机会（「新机会」）时，独立董事委

员会须按原不竞争契据的条款考虑

新机会。

• 如独立董事委员会认为竞逐新机会

符合本集团最佳利益，则独立董事

委员会同意本集团竞逐新机会。

• 如独立董事委员会认为泽侨控股有

限公司及曲乃杰先生竞逐新机会不

会与本集团业务构成潜在竞争或竞

逐该新机会将不符合本集团的利

益，则独立董事委员会可同意泽侨

控股有限公司及曲乃杰先生竞逐新

机会，委员会将有权对泽侨控股有

限公司及曲乃杰先生发展物业附加

条件及限制以防止任何形式的潜在

竞争。

• 独立董事委员会就考虑新机会的考

虑因素及结论须于本公司的年报或

中期报告中披露。

Undertakings in relation to the development of properties

• When Zeqiao Holdings Limited (formerly known as Haichang

Group Limited) and Mr. Qu Naijie, in acordance with the

Original Ded of Non-competition, refer to the Group

any oportunity to develop, operate, participate and/

or otherwise hold any right or interest in any busines

relating to any properties (the “New Oportunity”), the

Independent Board Comite shal consider the New

Oportunity in acordance with the terms of the Original

Ded of Non-competition.

• If the Independent Board Comite considers that the

pursuit of the New Oportunity would be in the best

interests of the Group, the Independent Board Comite

shal consent to the pursuit of the New Oportunity by the

Group.

• If the Independent Board Comite is of the view that

the pursuit of the New Oportunity by Zeqiao Holdings

Limited and Mr. Qu Naijie wil not constitute potential

competition with the busines of the Group or pursuit of the

New Oportunity is not in the interests of our Group, the

Independent Board Comite shal consent to the pursuit

of the New Oportunity by Zeqiao Holdings Limited and Mr.

Qu Naijie and it shal have the power to impose conditions

and restrictions on the development of the properties by

Zeqiao Holdings Limited and Mr. Qu Naijie in order to

prevent any form of potential competition.

• The Independent Board Comite shal disclose the

consideration factors and its conclusion in relation to the

New Oportunity in the anual report or interim report of

the Company.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:4222)(cid:1048)(cid:963)(cid:1610)(cid:3640)(cid:4694)(cid:2607)(cid:2267)(cid:3484)(cid:1676)有(cid:5611)(cid:1625)(cid:1493)

(cid:4949)

，当泽侨控股有限

公司、曲乃杰先生、彼等的附属公

司或联营公司计划在本集团已开发

任何供出售的服务公寓的同一城市

或地区启动任何住宅项目的销售

（「住宅物业销售」），控股东、其

附属公司或联营公司须以书面方式

告知本集团详细销售条款及所有相

关信息，如独立董事委员会认为住

宅物业销售会与本集团任何项目的

销售时间表出现竞争，独立董事委

员会则有权否决住宅物业销售。

• 如本集团决定在相关城市或地区启

动服务公寓项目的销售，其将向泽

侨控股有限公司及曲乃杰先生发出

书面通知。泽侨控股有限公司、曲

乃杰先生或彼等的附属公司或联营

公司仅可在本集团于同一城市或地

区启动服务公寓项目销售的六个月

时间（「相隔时间」）后启动住宅物业

销售。

，在泽侨控

股有限公司、曲乃杰先生或彼等的

附属公司或联营公司启动住宅物业

销售之前，本集团需要较长的时间

才能完成出售服务公寓的相当部

份，独立董事委员会有权延长相隔

时间。

• 独立董事委员会就以上的考虑及结

论须于本公司的年报或中期报告中

披露。

Undertakings in relation to the sale schedules of

residential properties

, in

any city or region where the Group has developed any

serviced apartment projects for sale, Zeqiao Holdings

Limited, Mr. Qu Naijie, their subsidiaries or asociates shal,

in the event that they have plans to launch the sale of any

residential projects in the same city or region (the “Sale of

Residential Properties”), notify the Group the detailed

sale terms and al relevant information in writing and the

Independent Board Comite shal have the right to veto

the Sale of Residential Properties if it considers that the Sale

of Residential Properties would compete against the sale

schedule of any projects of the Group.

• If the Group decides to launch its sale of serviced apartment

projects in the relevant city or region, the Group shal notify

Zeqiao Holdings Limited and Mr. Qu Naijie in writing and

Zeqiao Holdings Limited, Mr. Qu Naijie or their subsidiaries

or asociates can only launch the Sale of Residential

Properties after a time gap of six months (the “Time Gap”)

from the date on which the Group launches its sale of

serviced apartment projects in the same city or region.

• If the Independent Board Comite is of the view that a

longer period of time is necesary for the Group to complete

the sale of a significant portion of its serviced apartments

before Zeqiao Holdings Limited, Mr. Qu Naijie or their

subsidiaries or asociates launch the Sale of Residential

Properties, the Independent Board Comite shal have the

power to extend the Time Gap.

• The Independent Board Comite shal disclose the

consideration and its conclusion in relation to the above in

the anual report or interim report of the Company.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:5253)(cid:3439)(cid:703)(cid:330)(cid:1488)(cid:3774)(cid:5124)(cid:703)(cid:4173)(cid:2851)(cid:2544)(cid:814)(cid:3640)(cid:2581)

(cid:1625)(cid:4975)(cid:4799)(cid:5830)

，倘若独立董事委

员会认为由泽侨控股有限公司、曲

乃杰先生或彼等的附属公司或联营

公司发展、经营或拥有的地产项目

（「除外业务」）或新业务的任何部份

与本集团将构成竞争，则本集团将

享有(1)购买构成该业务一部份的任

何股权、资产或其他权益的选择权

及╱或(2)经营及管理该业务的独家

权利。

、考虑

及决定本集团应否行使购买及╱或

经营及管理除外业务或新业务的选

择权。

• 倘独立董事委员会决定行使选择

权，其将有权为确保该等选择权的

行使乃符合本集团的业务战略及业

务模式而施加条件及╱或限制。

• 独立董事委员会是否会行使以上权

利的考虑因素及结论须于本公司的

年报或中期报告中披露。

Option to purchase and/or operate and manage

excluded busines

, if the

Independent Board Comite considers that the properties

developed, operated or owned by Zeqiao Holdings Limited,

Mr. Qu Naijie or their subsidiaries or asociates (the

“Excluded Busines”) or any part of their new busineses

wil constitute competition against the Group, the Group

shal be entitled to (1) an option to purchase any equity

interests, asets or other interests which forms part of such

busines and/or (2) an exclusive right to operate and manage

such busines.

, consider

and decide whether the Group should exercise the option to

purchase and/or operate and manage the Excluded Busines

or the new busines.

• If the Independent Board Comite decides to exercise the

option, it shal have the power to impose conditions and/or

restrictions in order to ensure that the exercise of the option

is in line with the Group’s busines strategy and busines

model.

• The Independent Board Comite shal disclose the

consideration and its conclusion to exercise or not to

exercise the above rights in the anual report or interim

report of the Company.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:902)(cid:3640)(cid:4173)(cid:1591)(cid:5398)(cid:2448)

就企业管治而言，独立董事委员会须每

年：

• 审核控股东及曲乃杰先生遵守及

实施该等不竞争契据的情况。独立

董事委员会的审核结果须于本公司

的年报中披露或透过公告的形式向

公众披露；及

• 检讨过去一年就该等不竞争契据而

作出的所有决策。独立董事委员会

的决策及作出决策的依据须于本公

司的年报中披露或透过公告的形式

向公众披露。

独立董事委员会的书面职权范围可于联

交所及本公司网站查阅。

(cid:704)(cid:2989)(cid:1006)(cid:1857)(cid:3332)

本公司绝不容忍其董事、高级职员、雇

员、代理或顾问或为其行事或为彼等代

表之任何人士或公司，直接或间接地作

出任何形式之贿赂。本公司采用反贪污

政策以帮助雇员识别可能导致或可能被

牵涉入贿赂及不道德商业行为之情况，

从而避免作出该等属明确禁止之行为，

并于必要时迅速寻求指引。

我们将定期检讨反贪污政策，任何被定

罪的案件将向本公司的法律及合规部门

汇报。

Corporate Governance Functions

For corporate governance, the Independent Board Comite

shal, on an anual basis:

• review the compliance with and enforcement of the Deds

of Non-competition by the Controling Shareholders and Mr.

Qu Naijie. The Independent Board Comite shal disclose

the results of its review in the anual report of the Company

or by way of anouncement to the public; and

• review al of its decisions made pursuant the Deds of

Non-competition in such year. The Independent Board

Comite shal disclose its decisions and the basis for

them in the anual report of the Company or by way of

anouncement to the public.

The writen terms of reference of the Independent Board

Comite are available on the websites of the Stock Exchange

and the Company.

ANTI-CORUPTION POLICY

The Group does not tolerate any form of bribery, whether direct

or indirect, by, or of, its Directors, oficers, employes, agents or

consultants or any persons or companies acting for it or on its

behalf. The Company adopts the anti-coruption policy to asist

employes in recognising circumstance which may lead to or

give the apearance of being involved in coruption or unethical

busines conduct, so as to avoid such conduct which is clearly

prohibited, and to promptly sek guidance where necesary.

We wil review the anti-coruption policy on a regular basis

and report any sentenced cases to the legal and compliance

department of the Company.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:5208)报(cid:1857)(cid:3332)

本公司期望并鼓励本集团雇员以及与本

集团有业务往来之人士（例如供应商、客

户、债权人及债务人）以保密方式向本

公司报告任何有关本集团之可疑不当行

为、失当行为或渎职行为。本公司采纳

举报政策，为举报可能的不当行为提供

举报渠道及指引，并向举报人保证本集

团将在正式系统中向彼等提供保护。

我们将定期审阅举报政策，并将任何可

疑案例向本公司法律及合规部门汇报。

公司(cid:726)(cid:695)

董事会坚信，企业文化乃本集团的发展

基石，有利于本集团长远的业务发展、

经济成就及持续增长。强大的文化为本

公司长远可持续业绩赋能并履行作为负

责任企业公民的角色。本公司致力以其

宗旨、愿景及使命为本，创建积极进取

的文化。

我们的目标是成为中国文旅行业最有价

值的公司，希望能打造一个「有梦•有爱•

有快乐」的乐园，不断满足消费者日益增

长的对高质量文旅消费产品的需求。

WHISTLEBLOWING POLICY

The Company expects and encourages employes of the Group

and those who deal with the Group (e.g. supliers, customers,

creditors and debtors) to report to the Company, in confidence,

any suspected impropriety, misconduct or malpractice concerning

the Group. The Company adopted the whistleblowing policy to

provide reporting chanels and guidance on reporting posible

improprieties and reasurance to whistleblowers of the protection

that the Group wil extend to them in the formal system.

We wil review the whistleblowing policy on a regular basis

and report any suspected cases to the legal and compliance

department of the Company.

CORPORATE CULTURE

The Board firmly believes that corporate culture underpins

the development of the Group and is beneficial to busines

development, economic suces and sustainable growth of the

Group in the long run. A robust culture empowers the Company’s

long-term and sustainable performance and demonstrates the

Company’s asumption of the role of a responsible enterprise

citizen. The Company adheres to its goal, vision and mision,

cultivating an active and progresive culture.

Our goal is to become the most valuable company in the cultural

tourism industry in China and hope to create an amusement park

filed with “dream, love, joy”, which can continue to satisfy the

increasing demand for high-quality tourism and leisure products

for consumers.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

董事会制定及推广企业文化，期望并要

求全体雇员加强企业文化。全体新雇员

须参加入职培训及培训计划，以便更好

理解企业文化、结构及政策，学习相关

法律法规，提高彼等之品质意识。此

外，本公司将不时邀请外部专家为我们

的管理层人员提供培训，以此提高彼等

之相关知识及管理技能。

董事会认为本集团的企业文化与宗旨、

价值观及战略属一致。

(cid:3816)(cid:1323)有(cid:5611)(cid:2508)(cid:2581)报(cid:1676)之(cid:2508)(cid:2581)(cid:865)报

(cid:2986)(cid:898)

董事知悉，其须负责根据本年报合并财

务报表附注2.2所载的编制基准及附注3

所载的重大会计政策，编制截至2023年

12月31日止年度的财务报表。

根据企业管治守则的守则条文第D.1.3

条，倘董事知悉有重大不明朗事件或情

况可能会严重影响发行人持续经营的能

力，董事应在企业管治报告中清楚显著

披露及详细讨论此等不明朗因素。

管理层已向董事会提供必要的阐释及数

据，使董事会能对提呈予董事会批准之

本公司财务报表进行知情之评估。

The Board established and promoted our corporate culture,

expecting and requiring al employes to enhance corporate

culture. Every new employe shal participate in orientation

training and training programes to beter understand the our

corporate culture, structure and policies, learn relevant laws and

regulations and enhance their quality awarenes. In adition, the

Company wil invite external experts to provide trainings for our

management from time to time so as to improve their knowledge

and management skils.

The Board believes the Group’s corporate culture is in line with

our goal, value and strategies.

DIRECTORS’ RESPONSIBILITIES FOR FINANCIAL

REPORTING IN RESPECT OF FINANCIAL STATEMENTS

The Directors acknowledge their responsibility for preparing the

financial statements for the year ended 31 December 2023, in

acordance with the basis of preparation set out in note 2.2

and the significant acounting policies set out in note 3 to the

consolidated financial statements in this anual report.

Under code provision D.1.3 of the CG Code, where the Directors

are aware of material uncertainties relating to events or conditions

that may cast significant doubt on the isuer’s ability to continue

as a going concern, they should be clearly and prominently

disclosed and discused at length in the Corporate Governance

Report.

The management has provided to the Board such explanation

and information as are necesary to enable the Board to cary out

an informed asesment of the Company’s financial statements,

which are put to the Board for aproval.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

本公司每月向董事会所有成员提供有关

本公司的表现、状况及前景的最新资料。

(cid:3816)(cid:1323)(cid:2986)(cid:898)(cid:1709)(cid:5000)

本公司已为各董事安排适当的保险，使

其面对法律诉讼时可获得保障。该等保

险为企业活动所产生的成本、费用、开

支及责任提供保障。

董事会已检讨本公司内部监控制度的有

效性，并认为内部监控制度属有效及充

足。

(cid:2280)(cid:4464)(cid:2218)(cid:3911)(cid:1686)

本集团的外聘核数师就年内向本集团提

供的所有审计及非审计服务而收取的费

用概述如下：

Fes paid/payable

(RMB)

已付╱应付费用

（人民币）

Services rendered已提供服务2023年2022年

Audit services:审计服务：5,830,0005,730,000

Non-audit services:非审计服务：244,000200,000

Total总计6,074,0005,930,000

The Company provides al members of the Board with monthly

updates on the Company’s performance, positions and prospects.

DIRECTORS’ LIABILITY INSURANCE

The Company has aranged apropriate insurance cover in respect

of legal action against its Directors. The insurance covers them

against costs, charges, expenses and liabilities incured arising out

of the corporate activities.

The Board has conducted a review of the efectivenes of the

internal control system of the Company and considers that the

internal control system is efective and adequate.

AUDITORS’ REMUNERATION

The fe charged by the Group’s external auditor in respect of

al audit and non-audit services to the Group during the year is

sumarised as below:

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

公司(cid:2404)(cid:2275)

公司秘书及本公司授权代表苏丽珊女士

负责就企业管治事宜向董事会提供意

见，并确保董事会政策及程序以及适用

法律、法规及规例得以遵守。

为符合上市规则第3.29条的规定，苏丽

珊女士于以2023年12月31日为止的年度

内已参加不少于15个小时的相关专业培

训。本公司聘请外部专业公司秘书服务

供货商，为本公司提供合规及全面的公

司秘书服务。企业发展中心高级总监李

君先生为公司秘书于本公司的主要联络

人。

(cid:2551)(cid:2420)(cid:4173)(cid:2851)(cid:4404)(cid:3911)(cid:1686)

根据上市规则附录D2须予披露之有关董

事及五位最高薪雇员的酬金详情载于本

年报合并财务报表附注9。

股(cid:2233)(cid:1857)(cid:3332)

本公司已采纳一项股息政策（「股息政

策」）。任何股息的宣派及派付将由董事

会全权决定，并须符合开曼群岛公司法

及组织章程细则项下的一切适用规定（包

括但不限于宣派及派付股息的限制）。

COMPANY SECRETARY

Ms. So Lai Shan, the Company Secretary and authorised

representative of the Company, is responsible for advising the

Board on corporate governance maters and ensuring that Board

policy and procedures and aplicable laws, rules and regulations

were folowed.

In compliance with Rule 3.29 of the Listing Rules, Ms. So Lai

Shan has participated in relevant profesional training for not les

than 15 hours during the year ended 31 December 2023. The

Company engages an external profesional company secretarial

services provider to provide compliance and ful range of company

secretarial services to the Company. Mr. Li Jun, senior director of

enterprise development centre, is the primary point of contact at

the Company for the Company Secretary.

REMUNERATION OF THE SENIOR MANAGEMENT

Details of the remuneration of Directors and the five highest

paid employes required to be disclosed under Apendix D2 to

the Listing Rules have ben set out in note 9 to the consolidated

financial statements in this anual report.

DIVIDEND POLICY

The Company has adopted a dividend policy (the “Dividend

Policy”). Any declaration and payment of dividends shal be

determined at the sole discretion of the Board and subject to al

aplicable requirements (including without limitation restrictions

on dividend declaration and payment) under the Companies Act

of Cayman Islands and the Articles of Asociation.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

在建议派发任何股息时，董事会将考虑

（其中包括）：

、股本回报

率及相关的财务契诺；

• 本集团的预期营运资金需要及未来

扩展计划；

、本集团业务的业务

周期，以及可能对本公司业务或财

务表现及状况构成影响的其他内在

或外在因素；及

董事会将持续检讨股息政策，并保留权

利单独及全权决定随时更新、修订及╱

或更改股息政策，而股息政策绝不会构

成本公司就其未来股息作出的具法律约

束力承诺及╱或本公司于任何时候或不

时宣派股息的责任。

In proposing any dividend payout, the Board shal take into

acount, inter alia:

’s actual and expected financial performance;

’s debts to equity ratio, return on equity and the

relevant financial covenants;

’s expected working capital requirements and

future expansion plans;

, busines cycle of the Group’s

busines and other internal or external factors that may have

an impact on the busines or financial performance and

position of the Company; and

• any other factors that the Board dems apropriate.

The Board wil continualy review the Dividend Policy and reserves

the right in its sole and absolute discretion to update, amend and/

or modify the Dividend Policy at any time, and the Dividend Policy

shal in no way constitute a legaly binding comitment by the

Company in respect of its future dividend and/or the obligation

of the Company to declare a dividend at any time or from time to

time.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:4222)股(cid:1543)之(cid:3670)(cid:2999)(cid:703)(cid:1203)(cid:3871)(cid:1643)(cid:5611)(cid:1719)

本公司认为，与股东及投资者之有效沟

通对加强投资者关系及使投资者了解本

集团的业务、表现及策略非常重要。本

公司亦明白到及时和非选择性地披露本

公司资料以供股东及投资者作出知情投

资决策之重要性。

为促进与股东之间的有效沟通并鼓励股东

出席股东大会，以及促进与投资者的有效

沟通，本公司已制定股东沟通政策，并设有

网站( w.haichangoceanpark.com )，

用以刊登有关其业务运营及发

展之最新资料，并设有IR邮箱

(investor@ haichangoceanpark.com )，用

以收集股东及投资者的邮件问询及答疑。

本公司已于2023年6月9日举行股东周年

大会（「2023年股东周年大会」）。所有于

2023年股东周年大会上提呈的决议案均

获通过。详情请参阅本公司日期为2023

年6月9日投票结果的公告。

经考虑年内举行的股东大会的多种沟通

渠道及股东出席情况后，董事会信纳，

股东通讯政策于2023年内已适当实施，

且为有效。

COMUNICATION WITH SHAREHOLDERS AND

INVESTOR RELATIONS

The Company considers that efective comunication with

Shareholders and investors is esential for enhancing investor

relations and understanding of the Group’s busines, performance

and strategies. The Company also recognises the importance of

timely and non-selective disclosure of information, which wil

enable Shareholders and investors to make informed investment

decisions.

To promote efective comunication with its Shareholders

and encourage their participation in general metings, and to

promote efective comunication with investors, the Company

has established a Shareholders’ comunication policy and

maintains a website at w.haichangoceanpark.com, where up-

to-date information on the Company’s busines operations and

developments are available. The Company has also set up an IR

email adres at investor@haichangoceanpark.com to colect and

answer Shareholders’ and investors’ enquiries and questions.

The Company held the anual general meting (the “2023 AGM”)

on 9 June 2023. Al resolutions proposed at the 2023 AGM have

ben aproved. Please refer to the pol results anouncement of

the Company dated 9 June 2023 for details.

Taking into acount a number of comunication chanels at

the general metings held during the year and the atendance

of the Shareholders, the Board believes that our Shareholders’

comunication policy has ben duly implemented during 2023

and is efective.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

股(cid:1543)(cid:2999)(cid:2499)(cid:1857)(cid:3332)

本公司致力向本公司股东提供有关本公

司均衡及可理解的资料，并已采纳股东

通讯政策，摘要如下：

• 根据上市规则要求及时在联交所网

站及本公司网站登载公司通讯；

• 本公司将根据上市规则及时在联交

所网站刊发公告（有关内部消息、公

司行动及交易等）及其他文件（如组

织章程大纲及细则）；

• 于联交所网站刊登的本公司任何资

料或文件亦将登载于本公司网站；

• 本公司的股东周年大会及其他股东

大会为本公司与其股东沟通的主要

平台，根据上市规则，应及时向股

东提供在股东大会上提呈的决议案

的相关资料。所提供的资料应是合

理所需的资料，以便股东能够就提

呈的决议案作出知情决定；

• 本公司鼓励鼓励股东参与股东大

会，如未克出席，可委任代表代其

出席并于会上投票；及

• 股东有关企业管治或其他事宜而将

向董事会及本公司提呈的书面查询

将由董事会处理。

SHAREHOLDER COMUNICATION POLICY

The Company is comited to providing the Shareholders of the

Company with balanced and understandable information about

the Company and has adopted a Shareholders’ comunication

policy, the sumary of which is set out below:

• corporate comunication is published on the Stock

Exchange’s website and the Company’s own website in a

timely maner as required by the Listing Rules;

• the Company shal publish anouncements (on inside

information, corporate actions and transactions etc.)

and other documents (e.g. Memorandum and Articles of

Asociation) on the Stock Exchange’s website in a timely

maner in acordance with the Listing Rules;

• any information or documents of the Company posted on

the Stock Exchange’s website wil also be published on the

Company’s website;

• the anual general meting and other general metings of

the Company are primary forum for comunication betwen

the Company and its Shareholders where the shareholders

are provided with relevant information on the resolutions(s)

proposed at a general meting in a timely maner in

acordance with the Listing Rules. The information provided

shal be reasonably necesary to enable the Shareholders to

make an informed decision on the proposed resolution(s);

• the Shareholders are encouraged to participate in general

metings or to apoint proxies to atend and vote at the

metings for and on their behalf if they are unable to atend

the metings; and

• writen enquiries from the shareholders about corporate

governance or other maters to be put to the Board and the

Company wil be dealt with by the Board.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CORPORATE GOVERNANCE REPORT 企业管治报告

股(cid:1543)(cid:5830)(cid:1083)

本公司避免于股东大会上以捆绑方式提

呈决议案，本公司将于股东大会上就各

项实质上独立的问题提呈独立决议案。

于股东大会上提呈之所有决议案将根据

上市规则以投票表决，投票结果将于各

股东大会举行后及时于本公司及联交所

网站刊登。

(cid:796)开股(cid:1543)(cid:2340)(cid:1081)(cid:637)(cid:3638)(cid:703)(cid:3172)(cid:1103)(cid:1812)(cid:5700)

根据章程细则，本公司一名或以上于提

请要求当日持有不少于本公司股东大会

上有投票权缴足股本10%的股东，向本

公司在香港的主要办事处发出书面要求

后亦可召开股东特别大会。

股东可根据开曼群岛公司法及章程细则

向股东大会提呈建议以供考虑。

有关推荐人选参选董事之程序可于本公

司及联交所网站查阅。

(cid:931)(cid:3816)(cid:1323)(cid:3638)(cid:3172)(cid:776)(cid:1887)(cid:3860)

股东可在本公司在香港的主要办事处向

本公司送交书面查询。本公司将会按适

时和恰当方式响应所有查询。

SHAREHOLDERS’ RIGHT

The Company intends to avoid bundling of resolutions at general

metings such that a separate resolution shal be proposed for

each substantialy separate isue at general metings.

Al resolutions put forward at Shareholders’ metings wil be

voted on by pol pursuant to the Listing Rules and pol results

wil be posted on the websites of the Company and the Stock

Exchange in a timely maner after each Shareholders’ meting.

CONVENING OF EXTRAORDINARY GENERAL

METING AND PUTING FORWARD PROPOSALS

In acordance with the Articles of Asociation, one or more

Shareholders of the Company may convene an extraordinary

general meting provided that they deposit a writen requisition

at the principal ofice of the Company in Hong Kong and such

requisitioning Shareholders hold as at the date of deposit of

such requisition not les than 10% of the paid up capital of the

Company which caries voting rights at general metings of the

Company.

Shareholders may put forward proposals for consideration at a

general meting in acordance with the Companies law of the

Cayman Islands and the Articles of Asociation.

As regards proposing a person for election as a Director, the

procedures are available on the websites of the Company and the

Stock Exchange.

PUTING FORWARD ENQUIRIES TO THE BOARD

Shareholders may send writen enquiries to the Company at

the Company’s principal place of busines in Hong Kong. The

Company wil respond to al enquiries in a timely and proper

basis.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CORPORATE GOVERNANCE REPORT 企业管治报告

(cid:5196)(cid:3350)(cid:3849)(cid:2699)

电子邮箱：investor@ haichangoceanpark.com

邮件地址：香港九龙尖沙咀梳士巴利道

18号维港文化汇K11办公大楼8楼804室

(cid:2908)(cid:5388)(cid:3037)(cid:3323)(cid:726)(cid:897)(cid:5898)(cid:2583)

公司股东于2023年股东周年大会上决议

通过修订《组织章程大纲及细则》内有关

根据于2022年1月1日生效的上市规则附

录3及开曼群岛的适用法律纳入若干条

文。最新版本之《组织章程细则》已载列

于公司及联交所之网站内。

CONTACT DETAILS

Email: investor@haichangoceanpark.com

Postal adres: Rom 804, 8/F., K11 Atelier, Victoria Dockside, 18

Salisbury Road, Tsim Sha Tsui, Kowlon, Hong Kong

CHANGE IN CONSTITUTIONAL DOCUMENTS

Amendments to the Memorandum and Articles of Asociation

relating to the inclusion of certain provisions pursuant to

Apendix 3 to the Listing Rules which tok efect on 1 January

2022 and aplicable laws of the Cayman Islands were aproved

by shareholders of the Company at the 2023 AGM. The latest

version of the Articles of Asociation is available on the websites

of the Company and the Stock Exchange.

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

致海昌海洋公园控股有限公司各股东

（于开曼群岛注册成立之有限公司）

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

OPINION

We have audited the consolidated financial statements of

Haichang Ocean Park Holdings Ltd. (the “Company”) and its

subsidiaries (the “Group”) set out on pages 120 to 307, which

comprise the consolidated statement of financial position as at

31 December 2023, and the consolidated statement of profit or

los, the consolidated statement of comprehensive income, the

consolidated statement of changes in equity and the consolidated

statement of cash flows for the year then ended, and notes to the

consolidated financial statements, including material acounting

policy information.

In our opinion, the consolidated financial statements give a

true and fair view of the consolidated financial position of the

Group as at 31 December 2023, and of its consolidated financial

performance and its consolidated cash flows for the year then

ended in acordance with International Financial Reporting

Standards (“IFRSs”) isued by the International Acounting

Standards Board (the “IASB”) and have ben properly prepared

in compliance with the disclosure requirements of the Hong Kong

Companies Ordinance.

Ernst & Young

27/F, One Taiko Place

979 King’s Road

Quary Bay, Hong Kong

安永会计师事务所

香港鲗鱼涌

英皇道979号

太古坊一座27楼

Tel 电话: +852 2846 9888

Fax 传真: +852 2868 4432

ey.com

(cid:3592)(cid:1288)

吾等已审核载列于第120页至第307页之

海昌海洋公园控股有限公司（「贵公司」）

及其附属公司（统称「贵集团」）的合并财

务报表，其中包括于2023年12月31日

的合并财务状况表，以及截至该日止年

度的合并损益表、合并全面收益表、合

并权益变动表及合并现金流量表，以及

合并财务报表附注（包括重大会计政策资

料）。

吾等认为，合并财务报表已根据国际会

计准则理事会（「国际会计准则理事会」）

颁布的国际财务报告准则（「国际财务报

告准则」）真实而公平地反映贵集团于

2023年12月31日的合并财务状况及其截

至该日止年度的合并财务表现及合并现

金流量，并已遵照香港公司条例的披露

规定妥为编制。

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

致海昌海洋公园控股有限公司各股东

（于开曼群岛注册成立之有限公司）

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

INDEPENDENT AUDITOR’S REPORT

(cid:4857)立(cid:2280)(cid:4464)(cid:2218)报告

BASIS FOR OPINION

We conducted our audit in acordance with International

Standards on Auditing (“ISAs”) isued by the International

Auditing and Asurance Standards Board (the “IASB”). Our

responsibilities under those standards are further described in

the Auditor’s responsibilities for the audit of the consolidated

financial statements section of our report. We are independent of

the Group in acordance with the Code of Ethics for Profesional

Acountants (the “Code”) isued by the Hong Kong Institute

of Certified Public Acountants, and we have fulfiled our other

ethical responsibilities in acordance with the Code. We believe

that the audit evidence we have obtained is suficient and

apropriate to provide a basis for our opinion.

(cid:3592)(cid:1288)(cid:1625)(cid:2623)(cid:5374)

吾等乃按照国际审计及核证准则委员会

（「国际审计及核证准则委员会」）颁布

的国际审计准则（「国际审计准则」）进

行审核工作。吾等根据该等准则承担的

责任会在本报告核数师就审核合并财务

报表须承担的责任一节中详述。根据香

港会计师公会颁布之职业会计师道德守

则（「守则」），吾等独立于贵集团，并

已遵循守则履行其他道德责任。吾等相

信，吾等所获得的审核证据能充分和适

当地为吾等的意见提供基础。

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

致海昌海洋公园控股有限公司各股东

（于开曼群岛注册成立之有限公司）

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

INDEPENDENT AUDITOR’S REPORT

(cid:4857)立(cid:2280)(cid:4464)(cid:2218)报告

KEY AUDIT MATERS

Key audit maters are those maters that, in our profesional

judgement, were of most significance in our audit of the

consolidated financial statements of the curent period. These

maters were adresed in the context of our audit of the

consolidated financial statements as a whole, and in forming our

opinion thereon, and we do not provide a separate opinion on

these maters. For each mater below, our description of how our

audit adresed the mater is provided in that context.

We have fulfiled the responsibilities described in the Auditor’s

responsibilities for the audit of the consolidated financial

statements section of our report, including in relation to these

maters. Acordingly, our audit included the performance of

procedures designed to respond to our asesment of the risks

of material mistatement of the consolidated financial statements.

The results of our audit procedures, including the procedures

performed to adres the maters below, provide the basis for

our audit opinion on the acompanying consolidated financial

statements.

(cid:5611)(cid:5279)(cid:4402)(cid:2280)(cid:1323)(cid:3504)

根据吾等的专业判断，关键审核事项为

吾等审核本期合并财务报表中最重要的

事项。吾等在审核合并财务报表和就此

形成意见时从整体上处理此等事项，而

不会就此等事项单独发表意见。下文载

有吾等的审核如何处理以下各项事项的

资料。

吾等已履行本报告核数师就审核合并财

务报表须承担的责任一节所述的责任，

包括有关该等事项的责任。因此，吾等

的审核包括执行为应对合并财务报表重

大错报风险的评估而设的程序。审核程

序的结果包括处理以下事项的程序，为

吾等就随附的合并财务报表发表审核意

见提供基础。

Key audit matter 关键审核事项	How our audit addressed the key audit matter 关键审核事项在审核中的处理方法
Impairment of property, plant and equipment and right-of-use assets 物业、厂房及设备以及使用权资产减值
The Group is an operator of theme parks in the People’s Republic of China and has a material operational asset base which may be vulnerable to impairment when the performance is below expectations. It is normal that the tourism industry suffers losses during the first couple of years since the commencement of operations. The carrying values of these assets are reviewed annually by management for indicators of impairment. For assets where such indicators exist, management performs detailed impairment tests based on assumptions including revenue forecasts, gross and operating margins and the discount rates, which involve significant judgement. 贵集团是中华人民共和国境内的主题公园运营商，经营性资产基础庞大，一旦表现不及预期，可能较易出现减值。开业后头几年蒙受亏损是旅游业的正常情况。管理层每年就检讨此等资产的账面值以确定是否有减值迹象。对于存在有关迹象的资产，管理层基于包括收入预测、毛利率、经营利润率及折现率在内的假设展开详细的减值测试，此中涉及重大判断。	Our audit procedures included, among others, the evaluation of the Group’s policies and procedures to identify impairment indicators for underperforming theme parks, and the review of management’s impairment testing of those underperforming theme parks with impairment indicators. Besides, we assessed the assumptions used by management including the discount rates and long-term growth rates with reference to those of the Group’s other operating parks and industry peers. We compared cash flow forecasts to internal budgets and long- term strategic plans that were approved by senior management as well as the historical trend analysis. We assessed the reasonableness of the projected sales growth by analysing the accuracy of historical forecasts and their consistency with other information such as the expected life of each theme park and the market in which it is located. 吾等的审核程序涵盖（其中包括）评估贵集团政策及识别表现欠佳主题公园的减值迹象的流程及审阅管理层对有减值迹象的表现欠佳主题公园所做的减值测试。此外，吾等参照贵集团其他营运中公园及业界同行，评估管理层所采用的假设，包括折现率及长期增长率。吾等将现金流量预测对比经高级管理层批准的内部预算及长期战略规划以及历史趋势分析。吾等通过分析过往预测的准确度及其与其他资料（如各主题公园的预期经营年期及其所在市场）的一致性，评估了预计销售额增长的合理性。

Key audit matter 关键审核事项

How our audit addressed the key audit matter 关键审核事项在审核中的处理方法

Impairment of property, plant and equipment and right-of-use assets 物业、厂房及设备以及使用权资产减值

The Group is an operator of theme parks in the People’s Republic of China and has a material operational asset base which may be vulnerable to impairment when the performance is below expectations. It is normal that the tourism industry suffers losses during the first couple of years since the commencement of operations. The carrying values of these assets are reviewed annually by management for indicators of impairment. For assets where such indicators exist, management performs detailed impairment tests based on assumptions including revenue forecasts, gross and operating margins and the discount rates, which involve significant judgement. 贵集团是中华人民共和国境内的主题公园运营商，经营性资产基础庞大，一旦表现不及预期，可能较易出现减值。开业后头几年蒙受亏损是旅游业的正常情况。管理层每年就检讨此等资产的账面值以确定是否有减值迹象。对于存在有关迹象的资产，管理层基于包括收入预测、毛利率、经营利润率及折现率在内的假设展开详细的减值测试，此中涉及重大判断。

Our audit procedures included, among others, the evaluation of the Group’s policies and procedures to identify impairment indicators for underperforming theme parks, and the review of management’s impairment testing of those underperforming theme parks with impairment indicators. Besides, we assessed the assumptions used by management including the discount rates and long-term growth rates with reference to those of the Group’s other operating parks and industry peers. We compared cash flow forecasts to internal budgets and long- term strategic plans that were approved by senior management as well as the historical trend analysis. We assessed the reasonableness of the projected sales growth by analysing the accuracy of historical forecasts and their consistency with other information such as the expected life of each theme park and the market in which it is located. 吾等的审核程序涵盖（其中包括）评估贵集团政策及识别表现欠佳主题公园的减值迹象的流程及审阅管理层对有减值迹象的表现欠佳主题公园所做的减值测试。此外，吾等参照贵集团其他营运中公园及业界同行，评估管理层所采用的假设，包括折现率及长期增长率。吾等将现金流量预测对比经高级管理层批准的内部预算及长期战略规划以及历史趋势分析。吾等通过分析过往预测的准确度及其与其他资料（如各主题公园的预期经营年期及其所在市场）的一致性，评估了预计销售额增长的合理性。

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

致海昌海洋公园控股有限公司各股东

（于开曼群岛注册成立之有限公司）

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

INDEPENDENT AUDITOR’S REPORT

(cid:4857)立(cid:2280)(cid:4464)(cid:2218)报告

Key audit matter 关键审核事项	How our audit addressed the key audit matter 关键审核事项在审核中的处理方法
The impairment testing was important to our audit due to the significance of the carrying amount of the assets for operation (69.49% of the total assets as at 31 December 2023) and the judgement involved in determining key assumptions such as future sales growth, profit margins and discount rates, in particular for theme parks with an aggregate carrying amount of RMB6,654,690,000 as at 31 December 2023 which incurred losses. 鉴于营运资产账面值的重大性（于2023年12月31日占总资产的69.49%）及在厘定未来销售额增长、利润率及折现率等主要假设过程中所涉及的判断，该减值测试对吾等的审核工作意义重大，尤其是，于2023年12月 31日账面总值为人民币6,654,690,000元的主题公园录得亏损。 Relevant disclosures are included in notes 4 and 12 to the consolidated financial statements. 相关披露载于合并财务报表附注4及12。

Key audit matter 关键审核事项

How our audit addressed the key audit matter 关键审核事项在审核中的处理方法

The impairment testing was important to our audit due to the significance of the carrying amount of the assets for operation (69.49% of the total assets as at 31 December 2023) and the judgement involved in determining key assumptions such as future sales growth, profit margins and discount rates, in particular for theme parks with an aggregate carrying amount of RMB6,654,690,000 as at 31 December 2023 which incurred losses. 鉴于营运资产账面值的重大性（于2023年12月31日占总资产的69.49%）及在厘定未来销售额增长、利润率及折现率等主要假设过程中所涉及的判断，该减值测试对吾等的审核工作意义重大，尤其是，于2023年12月 31日账面总值为人民币6,654,690,000元的主题公园录得亏损。 Relevant disclosures are included in notes 4 and 12 to the consolidated financial statements. 相关披露载于合并财务报表附注4及12。

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

致海昌海洋公园控股有限公司各股东

（于开曼群岛注册成立之有限公司）

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

INDEPENDENT AUDITOR’S REPORT

(cid:4857)立(cid:2280)(cid:4464)(cid:2218)报告

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

致海昌海洋公园控股有限公司各股东

（于开曼群岛注册成立之有限公司）

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

INDEPENDENT AUDITOR’S REPORT

(cid:4857)立(cid:2280)(cid:4464)(cid:2218)报告

OTHER INFORMATION INCLUDED IN THE

ANUAL REPORT

The directors of the Company are responsible for the other

information. The other information comprises the Management

Discusion and Analysis on pages 10 to 32, which we obtained

prior to the date of this audit report, and the other sections of the

Anual Report not including the consolidated financial statements

and our auditor’s report thereon, which are expected to be made

available after that date.

Our opinion on the consolidated financial statements does not

cover the other information and we do not expres any form of

asurance conclusion thereon.

In conection with our audit of the consolidated financial

statements, our responsibility is to read the other information and,

in doing so, consider whether the other information is materialy

inconsistent with the consolidated financial statements or our

knowledge obtained in the audit or otherwise apears to be

materialy mistated. If, based on the work we have performed,

we conclude that there is a material mistatement of this other

information, we are required to report that fact. We have nothing

to report in this regard.

RESPONSIBILITIES OF THE DIRECTORS

FOR THE CONSOLIDATED FINANCIAL

STATEMENTS

The directors of the Company are responsible for the preparation

of the consolidated financial statements that give a true and

fair view in acordance with IFRSs isued by the IASB and the

disclosure requirements of the Hong Kong Companies Ordinance,

and for such internal control as the directors determine is

necesary to enable the preparation of consolidated financial

statements that are fre from material mistatement, whether due

to fraud or eror.

年报(cid:1492)(cid:3889)(cid:1625)(cid:1353)(cid:764)(cid:3871)(cid:2264)

贵公司董事须对其他资料承担责任。其

他资料包括载于第10至32页的管理层讨

论及分析（吾等于本审核报告日期前已经

取得），以及年报所载不包括合并财务报

表及核数师报告的其他章节（吾等预期将

于该日后获提供）。

吾等对合并财务报表作出的意见并未考

虑其他资料。吾等不对其他资料发表任

何形式的核证结论。

就审核合并财务报表而言，吾等的责任

是阅读其他资料，从而判断其他资料是

否与合并财务报表或吾等在审核过程中

获悉的资料存在重大不符，或似乎存在

重大错误陈述。倘若吾等基于已完成的

工作认为其他资料出现重大错误陈述，

吾等须报告此一事实。吾等就此并无须

报告事项。

(cid:3816)(cid:1323)(cid:3121)(cid:933)(cid:1339)(cid:2508)(cid:2581)报(cid:1676)(cid:3506)(cid:1493)(cid:4804)(cid:1625)

(cid:2986)(cid:898)

贵公司董事须负责根据国际会计准则理

事会颁布的国际财务报告准则及香港公

司条例的披露规定编制合并财务报表，

以令合并财务报表作出真实而公平的反

映，及落实其认为编制合并财务报表所

必要的内部控制，以使合并财务报表不

存在由于欺诈或错误而导致的重大错误

陈述。

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

致海昌海洋公园控股有限公司各股东

（于开曼群岛注册成立之有限公司）

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

INDEPENDENT AUDITOR’S REPORT

(cid:4857)立(cid:2280)(cid:4464)(cid:2218)报告

在编制合并财务报表时，贵公司董事须

负责评估贵集团持续经营的能力，并

披露与持续经营有关的事项（如适用）。

除非贵公司董事有意将贵集团清

盘，或停止营运，或除此之外并无其他

实际可行的办法，否则董事须采用持续

经营会计基准。

贵公司董事须在审核委员会的协助下负

责监督贵集团的财务报告流程。

(cid:2280)(cid:4464)(cid:2218)(cid:3121)(cid:4402)(cid:2280)(cid:933)(cid:1339)(cid:2508)(cid:2581)报(cid:1676)(cid:3506)

(cid:1493)(cid:4804)(cid:1625)(cid:2986)(cid:898)

吾等的目标是合理确定整体而言合并财

务报表是否不存在由于欺诈或错误而导

致的重大错误陈述，并发出包含吾等审

核意见的核数师报告。本报告仅向全体

股东报告，除此之外别无其他目的。吾

等不会就本报告的内容向任何其他人士

负上或承担任何责任。

合理保证属高水平的核证，但不能保证

根据国际审计准则进行的审核工作总能

发现所有存在的重大错误陈述。错误陈

述可源于欺诈或错误，倘个别或整体在

合理预期情况下可影响使用者根据合并

财务报表作出的经济决定时，被视为重

大错误陈述。

吾等根据国际审计准则进行审核的工作

之一，是运用专业判断，在整个审核过

程中抱持职业怀疑态度。吾等亦：

In preparing the consolidated financial statements, the directors

of the Company are responsible for asesing the Group’s ability

to continue as a going concern, disclosing, as aplicable, maters

related to going concern and using the going concern basis of

acounting unles the directors of the Company either intend to

liquidate the Group or to cease operations or have no realistic

alternative but to do so.

The directors of the Company are asisted by the Audit

Comite in discharging their responsibilities for overseing the

Group’s financial reporting proces.

AUDITOR’S RESPONSIBILITIES FOR THE

AUDIT OF THE CONSOLIDATED FINANCIAL

STATEMENTS

Our objectives are to obtain reasonable asurance about whether

the consolidated financial statements as a whole are fre from

material mistatement, whether due to fraud or eror, and to

isue an auditor’s report that includes our opinion. Our report is

made solely to you, as a body, and for no other purpose. We do

not asume responsibility towards or acept liability to any other

person for the contents of this report.

Reasonable asurance is a high level of asurance, but is not

a guarante that an audit conducted in acordance with ISAs

wil always detect a material mistatement when it exists.

Mistatements can arise from fraud or eror and are considered

material if, individualy or in the agregate, they could reasonably

be expected to influence the economic decisions of users taken

on the basis of these consolidated financial statements.

As part of an audit in acordance with ISAs, we exercise

profesional judgement and maintain profesional scepticism

throughout the audit. We also:

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

致海昌海洋公园控股有限公司各股东

（于开曼群岛注册成立之有限公司）

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

INDEPENDENT AUDITOR’S REPORT

(cid:4857)立(cid:2280)(cid:4464)(cid:2218)报告

‧ 识别及评估合并财务报表由于欺诈

或错误而导致重大错误陈述的风

险，因应这些风险设计及执行审核

程序，获得充足及适当的审核凭证

为吾等的意见提供基础。由于欺诈

可能涉及串谋、伪造、蓄意遗漏、

虚假陈述，或凌驾于内部控制之

上，因此未能发现因欺诈而导致的

重大错误陈述的风险较因错误而导

致的重大错误陈述的风险为高。

‧ 了解与审核有关的内部控制，以设

计恰当的审核程序，但目的并非

对贵集团内部控制的有效性发表

意见。

‧ 评价董事所采用会计政策的恰当性

及所作出会计估计和相关披露资料

的合理性。

‧ 对董事采用持续经营会计基准的恰

当性作出结论。根据所得的审核凭

证，决定是否存在与事件或情况有

关的重大不确定性，而可能对贵

集团持续经营的能力构成重大疑

虑。如果吾等认为存在重大不确定

性，则须在核数师报告中提请使用

者对合并财务报表中相关披露资料

的关注。假若有关披露资料不足，

则修订吾等的意见。吾等的结论是

基于截至核数师报告日期所取得的

审核凭证。然而，未来事件或情况

可能导致贵集团不能持续经营。

• Identify and ases the risks of material mistatement of the

consolidated financial statements, whether due to fraud or

eror, design and perform audit procedures responsive to

those risks, and obtain audit evidence that is suficient and

apropriate to provide a basis for our opinion. The risk of

not detecting a material mistatement resulting from fraud is

higher than for one resulting from eror, as fraud may involve

colusion, forgery, intentional omisions, misrepresentations,

or the overide of internal control.

• Obtain an understanding of internal control relevant to the

audit in order to design audit procedures that are apropriate

in the circumstances, but not for the purpose of expresing

an opinion on the efectivenes of the Group’s internal

control.

• Evaluate the apropriatenes of acounting policies used

and the reasonablenes of acounting estimates and related

disclosures made by the directors.

’ use of the

going concern basis of acounting and, based on the audit

evidence obtained, whether a material uncertainty exists

related to events or conditions that may cast significant

doubt on the Group’s ability to continue as a going concern.

If we conclude that a material uncertainty exists, we are

required to draw atention in our auditor’s report to the

related disclosures in the consolidated financial statements

or, if such disclosures are inadequate, to modify our opinion.

Our conclusions are based on the audit evidence obtained

up to the date of our auditor’s report. However, future events

or conditions may cause the Group to cease to continue as

a going concern.

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

致海昌海洋公园控股有限公司各股东

（于开曼群岛注册成立之有限公司）

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

INDEPENDENT AUDITOR’S REPORT

(cid:4857)立(cid:2280)(cid:4464)(cid:2218)报告

‧ 评估合并财务报表（包括披露资料）

的整体列报、架构和内容，以及合

并财务报表是否已公平地反映及列

报相关交易及事项。

‧ 就贵集团内各实体或业务活动的

财务资料获得充足适当的审核凭

证，以就合并财务报表发表意见。

吾等须负责指导、监督和执行集团

审核。吾等须为吾等的审核意见承

担全部责任。

吾等就（其中包括）计划的审核范围、时

间安排、重大审核发现等事项（包括吾等

在审核期间识别出内部控制的任何重大

缺陷）与审核委员会进行沟通。

吾等亦向审核委员会提交声明，说明吾

等已符合有关独立性的相关职业道德要

求，并就一切被合理认为会影响吾等独

立性的关系和其他事项以及（如适用）为

消除威胁所采纳的行动及已应用的防范

措施，与彼等进行沟通。

, structure and content

of the consolidated financial statements, including the

disclosures, and whether the consolidated financial

statements represent the underlying transactions and events

in a maner that achieves fair presentation.

• Obtain suficient apropriate audit evidence regarding the

financial information of the entities or busines activities

within the Group to expres an opinion on the consolidated

financial statements. We are responsible for the direction,

supervision and performance of the group audit. We remain

solely responsible for our audit opinion.

We comunicate with the Audit Comite regarding, among

other maters, the planed scope and timing of the audit and

significant audit findings, including any significant deficiencies in

internal control that we identify during our audit.

We also provide the Audit Comite with a statement that

we have complied with relevant ethical requirements regarding

independence and to comunicate with them al relationships

and other maters that may reasonably be thought to bear on our

independence, and where aplicable, actions taken to eliminate

threats or safeguards aplied.

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

To the shareholders of Haichang Ocean Park Holdings Ltd.

(Incorporated in the Cayman Islands with limited liability)

致海昌海洋公园控股有限公司各股东

（于开曼群岛注册成立之有限公司）

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

INDEPENDENT AUDITOR’S REPORT

(cid:4857)立(cid:2280)(cid:4464)(cid:2218)报告

From the maters comunicated with the Audit Comite, we

determine those maters that were of most significance in the

audit of the consolidated financial statements of the curent

period and are therefore the key audit maters. We describe these

maters in our auditor’s report unles law or regulation precludes

public disclosure about the mater or when, in extremely rare

circumstances, we determine that a mater should not be

comunicated in our report because the adverse consequences

of doing so would reasonably be expected to outweigh the public

interest benefits of such comunication.

The engagement partner on the audit resulting in this independent

auditor’s report is Ng Cheung.

Ernst & Young

Certified Public Acountants

Hong Kong

26 March 2024

从与审核委员会沟通的事项中，吾等确

定哪些是本期合并财务报表审核工作的

最重要事项，即关键审核事项。除非法

律或法规不容许公开披露此等事项或在

极罕有的情况下，吾等认为披露此等事

项可合理预期的不良后果将超过其产生

的公众利益而不应在吾等报告中予以披

露，否则吾等会在核数师报告中描述此

等事项。

本独立核数师报告的审核项目合伙人为

吴翔。

安永会计师事务所

执业会计师

香港

2024年3月26日

1,816,842
(1,359,387)
457,455
306,497
(139,222)
(469,794)
8,091
(26,551)
(322,580)
(186,104)
4,197
(181,907)
(197,259)
15,352
(181,907)
(2.43)

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CONSOLIDATED STATEMENT OF PROFIT OR LOS

合并损益表

Year ended 31 December 2023

截至2023年12月31日止年度

2023年2022年

NotesRMB’000RMB’000

附注人民币千元人民币千元

REVENUE收入6792,988

Cost of sales销售成本(1,071,716)

Gros profit/(los)毛利╱（损）(278,728)

Other income and gains其他收入及收益6181,525

Seling and distribution expenses销售及分销开支(85,029)

Administrative expenses行政费用(606,375)

Reversal of impairment loses/

(impairment loses) on financial and

contract asets, net

金融及合约资产的减值亏损

拨回╱（减值亏损）净额

7(76,362)

Other expenses其他费用(238,556)

Finance costs财务成本8(314,864)

LOS BEFORE TAX除税前亏损7(1,418,389)

Income tax credit所得税抵免109,531

LOS FOR THE YEAR年内亏损(1,408,858)

Atributable to:归属于：

Owners of the parent 母公司拥有人(1,395,911)

Non-controling interests 非控股权益(12,947)

(1,408,858)

LOS PER SHARE

ATRIBUTABLE TO ORDINARY

EQUITY HOLDERS OF THE PARENT

母公司普通股权持有人

应占每股亏损

Basic and diluted基本及摊薄

– Los for the year (RMB cents) －年内亏损（人民币分）(17.31)

(181,907)
(51,601)
29,665
(7,416)
22,249
(29,352)
56,013
56,013
26,661
(155,246)
170,598
15,352
(155,246)

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

合并全面收益表

Year ended 31 December 2023

截至2023年12月31日止年度

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

LOS FOR THE YEAR年内亏损(1,408,858)

OTHER COMPREHENSIVE LOS其他全面亏损

Other comprehensive los that

may be reclasified to profit or los

in subsequent periods:

于期后期间可重新分类至损益

的其他全面亏损：

Exchange diferences on translation of

foreign operations

换算海外业务的汇兑差额

(278,431)

Gains on revaluation of property,

plant and machinery

物业、厂房及机器重估收益

–

Income tax efect所得税影响–

–

Net other comprehensive los

that may be reclasified to profit

or los in subsequent periods

于期后期间可重新分类至损益

的其他全面亏损净额

(278,431)

Other comprehensive income that wil not

be reclasified to profit or los in

subsequent periods:

于期后期间将不会重新分类至损益

的其他全面收益：

Exchange diferences on translation of

foreign operations

换算海外业务的汇兑差额

266,765

Net other comprehensive income that

wil not be reclasified to profit or

los in subsequent periods

于期后期间将不会重新分类至损益

的其他全面收益净额

266,765

OTHER COMPREHENSIVE INCOME/

(LOS) FOR THE YEAR, NET OF TAX

年内其他全面收益╱（亏损）

（扣除税项）(11,666)

TOTAL COMPREHENSIVE LOS FOR

THE YEAR

年内全面亏损总额

(1,420,524)

Atributable to:归属于：

Owners of the parent 母公司拥有人(1,407,577)

Non-controling interests 非控股权益(12,947)

(1,420,524)

6,523,087
257,349
1,484,515
22,140
36,915
34,136
146,630
299,849
8,804,621
22,498
54,137
7,005
46,209
395,687
374,897
109,514
5,912
1,702,264
2,718,123
735,561
681,465
11,349
1,403,535
35,087
13,678
34,827
2,915,502

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

合并财务状况表

31 December 2023

2023年12月31日

31 December

2023

31 December

2023年

12月31日

2022年

12月31日

NotesRMB’000RMB’000

附注人民币千元人民币千元

NON-CURENT ASETS非流动资产

Property, plant and equipment物业、厂房及设备125,166,069

Investment properties投资物业13122,477

Right-of-use asets使用权资产14(a)1,476,716

Intangible asets无形资产1511,683

Financial asets at fair value through

profit or los

透过损益按公允价值列账

的金融资产1654,900

Defered tax asets递延税项资产1714,263

Long-term prepayments,

receivables and deposits

长期预付款项、

应收款项及按金23, 37(b)217,648

Properties under development发展中物业20299,789

Total non-curent asets非流动资产总额7,363,545

CURENT ASETS流动资产

Completed properties held for sale持作出售的已落成物业1922,498

Inventories存货2131,743

Biological asets生物资产246,980

Trade receivables贸易应收款项2247,597

Prepayments and other receivables预付款项及其他应收款项23990,898

Investment properties clasified

as held for sale

分类为持作出售

的投资物业13387,836

Financial asets at fair value through

profit or los

透过损益按公允价值列账

的金融资产16110,120

Pledged deposits已抵押存款255,075

Cash and cash equivalents现金及现金等值物251,244,633

Total curent asets流动资产总额2,847,380

CURENT LIABILITIES流动负债

Trade payables贸易应付款项26649,989

Other payables and acruals其他应付款项及应计费用27444,302

Advances from customers来自客户垫款2810,847

Interest-bearing bank and other borowings计息银行及其他借款291,461,220

Lease liabilities租赁负债2925,833

Government grants政府补贴3015,329

Tax payable应付税项1033,459

Total curent liabilities流动负债总额2,640,979

continued/…

续╱.

(197,379)
8,607,242
4,739,333
121,017
771,141
390,844
66,545
6,088,880
2,518,362
2,489
2,413,541
2,416,030
102,332
2,518,362

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

(cid:933)(cid:1339)(cid:2508)(cid:2581)(cid:1611)(cid:1585)(cid:1676)

31 December 2023

2023年12月31日

31 December

2023

31 December

2023年

12月31日

2022年

12月31日

NotesRMB’000RMB’000

附注人民币千元人民币千元

NET CURENT (LIABILITIES)/ASETS流动（负债）╱资产净额206,401

TOTAL ASETS LES CURENT

LIABILITIES

总资产减流动负债

7,569,946

NON-CURENT LIABILITIES非流动负债

Interest-bearing bank and other borowings计息银行及其他借款293,687,947

Lease liabilities租赁负债2992,730

Long-term payables长期应付款项26, 27666,761

Government grants政府补贴30403,152

Defered tax liabilities递延税项负债1743,029

Total non-curent liabilities非流动负债总额4,893,619

Net asets资产净额2,676,327

EQUITY权益

Equity atributable to owners of the parent母公司拥有人应占权益

Share capital股本312,489

Reserves储备322,621,268

2,623,757

Non-controling interests非控股权益52,570

Total equity总权益2,676,327

Qu NaijieLi Kehui

曲乃杰李珂晖

DirectorDirector

董事董事

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

合并权益变动表

Year ended 31 December 2023

截至2023年12月31日止年度

Atributable to owners of the parent

母公司拥有人应占

capital

premium

Capital

reserve

Aset

revaluation

reserve

Statutory

reserves

Exchange

fluctuation

reserve

Retained

profits/

(acumulated

loses)Total

Non-

controling

interests

Total

equity

股本股份溢价资本储备

资产

重估储备法定储备

汇兑

波动储备

保留溢利╱

（累计亏损）总计非控股权益总权益

RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元

(Note 31)(note 32(a)(note 32(b)

（附注31）（附注32(a)）（附注32(b)）

At 1 January 2022于2022年1月1日2,4512,363,685731,57637,105172,37013,229446,4963,766,91263,5573,830,469

Los for the year年内亏损–(1,395,911)(1,395,911)(12,947)(1,408,858)

Other comprehensive los

for the year:

年内其他全面亏损：

Exchange diferences

on translation of

foreign operations

换算海外业务的

汇兑差额

–(11,666)–(11,666)(11,666)

Total comprehensive los

for the year

年内全面亏损总额

–(11,666)(1,395,911)(1,407,577)(12,947)(1,420,524)

Isue of shares发行股份38267,554–267,592–267,592

Share isue expenses股份发行开支–(3,170)–(3,170)–(3,170)

Capital injection by a

non-controling equity

holder

一名非控股权益

持有人注资

–1,9601,960

Transfer to statutory

reserves

转拨至法定储备

–645–(645)–

At 31 December 2022于2022年12月31日2,4892,628,069731,57637,105173,0151,563(950,060)2,623,75752,5702,676,327

continued/…

续╱.

2,489	–	2,628,069	731,576	37,105	173,015	1,563	(950,060)	2,623,757	52,570	2,676,327
–	–	–	–	–	–	–	(197,259)	(197,259)	15,352	(181,907)
–	–	–	–	–	–	4,412	–	4,412	–	4,412
–	–	–	–	22,249	–	–	–	22,249	–	22,249
–	–	–	–	22,249	–	4,412	(197,259)	(170,598)	15,352	(155,246)
–	(37,129)	–	–	–	–	–	–	(37,129)	–	(37,129)
–	–	–	–	–	–	–	–	–	34,410	34,410
–	–	–	–	–	13,621	–	(13,621)	–	–	–
2,489	(37,129)*	2,628,069*	731,576*	59,354*	186,636*	5,975*	(1,160,940)*	2,416,030	102,332	2,518,362

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

(cid:933)(cid:1339)(cid:5830)(cid:2370)(cid:5898)(cid:2583)(cid:1676)

Year ended 31 December 2023

截至2023年12月31日止年度

Atributable to owners of the parent

母公司拥有人应占

capital

Treasury

premium

Capital

reserve

Aset

revaluation

reserve

Statutory

reserves

Exchange

fluctuation

reserve

Acumulated

losesTotal

Non-

controling

interests

Total

equity

股本库存股份溢价资本储备

资产

重估储备法定储备

汇兑

波动储备累计亏损总计非控股权益总权益

RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元

(Note 31)(note 32(a)(note 32(b)

（附注31）（附注32(a)）（附注32(b)）

At 1 January 2023于2023年1月1日

(Los)/profit for the year年内（亏损）╱溢利

Other comprehensive income

for the year:

年内其他全面收益：

Exchange diferences on

translation of foreign

operations

换算海外业务的汇兑差额

Aset revaluation surplus,

net of tax

资产重估盈余（扣除税项）

Total comprehensive

income/(los) for the year

年内其他全面

收益╱（亏损）总额

Shares repurchased回购股份

Capital injection by a

non-controling equity holder

一名非控股权益

持有人注资

Transfer to statutory reserves转拨至法定储备

At 31 December 2023于2023年12月31日

* These reserve acounts comprise the consolidated reserves of

RMB2,413,541,000 (2022: RMB2,621,268,000) in the consolidated

statement of financial position.

* 此等储备账包括合并财务状况表内的综合

储备人民币2,413,541,000元（2022年：

人民币2,621,268,000元）。

(186,104)
331,385
–
8,288
65,572
(631)
1,183
(48,648)
(25)
(58,870)
(62)
(40,563)
950
(9,041)
–
–
322,580
13,770
(34,194)
(35,548)
(48,000)
6,206
288,248

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CONSOLIDATED STATEMENT OF CASH FLOWS

合并现金流量表

Year ended 31 December 2023

截至2023年12月31日止年度

2023年2022年

NotesRMB’000RMB’000

附注人民币千元人民币千元

CASH FLOWS FROM

OPERATING ACTIVITIES

经营活动产生的现金流量

Los before tax:

除税前亏损：

(1,418,389)

Adjustments for:就以下各项作出调整：

Depreciation of property,

plant and equipment

物业、厂房及设备折旧

7,12299,362

Impairment of property, plant and

equipment and intangible asets

物业、厂房及设备以及

无形资产减值7148,114

Amortisation of intangible asets 无形资产摊销7,153,034

Depreciation of right-of-use asets 使用权资产折旧747,625

(Reversal of impairment)/provision

of impairment for inventories

存货（减值拨回）╱减值拨备

Los on disposal of items of property, plant

and equipment, and intangible asets

出售物业、厂房及设备项目

及无形资产的亏损73,864

Changes in fair value of investment properties 投资物业公允价值变动7,13179,830

Changes in fair value of biological asets 生物资产公允价值变动7,24(273)

Government grants recognised 已确认政府补贴6,30(54,088)

(Gain)/los on derecognition of leases 终止确认租赁的（收益）╱亏损7130

Gain on modifications of financial liabilities

that do not result in derecognition

金融负债发生不导致终止

确认的变更的收益6(56,090)

Impairment of trade receivables 贸易应收款项减值2232,198

(Reversal of impairment)/provision of

impairment for financial asets included in

prepayments and other receivables

计入预付款项及其他应收

款项的金融资产

（减值拨回）╱减值拨备744,112

Impairment of completed properties

held for sales

持作出售的已落成物业减值

721,810

Impairment of contract asets, net 合约资产减值净额752

Finance costs 财务成本8314,864

Foreign exchange loses/(gains) 汇兑亏损╱（收益）7(17,818)

Interest income 利息收入6(19,453)

Dividend income from financial asets at

fair value through profit or los

透过损益按公允价值列账

的金融资产之股息收入–

Gain on disposal of an asociate 出售联营公司收益–

Fair value loses of financial asets at fair

value through profit or los

透过损益按公允价值列账的

金融资产的公允价值亏损–

(470,490)

continued/…

续╱.

(60)
(21,763)
438
251,833
12,084
502
(166,801)
137,163
36,144
537,788
4,793
(10,815)
1,792
533,558
(1,319,874)
21,181
–
4,000
(18,745)
13,291
35,548
4,117
–
365,000
–
–
14,400

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

CONSOLIDATED STATEMENT OF CASH FLOWS

(cid:933)(cid:1339)(cid:2852)(cid:1686)(cid:1908)(cid:3470)(cid:1676)

Year ended 31 December 2023

截至2023年12月31日止年度

2023年2022年

NotesRMB’000RMB’000

附注人民币千元人民币千元

Increase in properties under development发展中物业增加–

Increase in inventories存货增加(4,856)

Decrease/(increase) in trade receivables贸易应收款项减少╱（增加）(12,744)

Decrease in prepayments and other receivables预付款项及其他应收款项减少261,263

Decrease/(increase) in frozen or restricted

cash and bank balances

被冻结或受限制现金及

银行结余减少╱（增加）(14,885)

Increase/(decrease) in advances from

customers

来自客户垫款增加╱（减少）

(6,057)

(Decrease)/increase in trade payables贸易应付款项（减少）╱增加226,694

Increase/(decrease) in other payables and

acruals

其他应付款项及应计费用

增加╱（减少）(3,892)

Receipt of government grants收取政府补贴3036,326

Cash generated from operations经营活动产生的现金11,359

Interest received已收利息5,928

Interest paid已付利息(4,370)

Tax refunded/(paid)已退╱（已付）税项(11,680)

Net cash flows from operating activities经营活动产生的净现金流量1,237

CASH FLOWS FROM INVESTING

ACTIVITIES

投资活动产生现金流量

Purchases of items of property, plant

and equipment

购买物业、厂房及设备项目

(717,566)

Decrease/(increase) in long-term prepayments,

receivables and deposits

长期预付款项、应收款项及

按金减少╱（增加）(81,305)

Purchases of financial asets at fair

value through profit or los

购买透过损益按公允价值

列账的金融资产(5,657)

Proced from disposal of financial asets

at fair value through profit or los

出售透过损益按公允价值列账

的金融资产的所得款项–

Aditions to intangible asets新增无形资产15(4,437)

Interest received已收利息6,943

Dividend received from financial asets

at fair value through profit or los

来自透过损益按公允价值列账的

金融资产之已收股息–

Proceds from disposal of items of property,

plant and equipment, and intangible asets

出售物业、厂房及设备项目

及无形资产的所得款项20,657

Aditions to investment properties新增投资物业13(830)

Refund/(payment) for an aditional capital

injection as a non-controling equity holder

作为非控股权益持有人额外

注资退款╱（付款）(394,960)

Payment of earnest deposit for acquisition

of subsidiaries

支付收购附属公司诚意金

(99,800)

lncrease in prepayment and

other receivables

预付款项及其他应收款项增加

(130,240)

Proceds from disposal of an asociate出售一间联营公司所得款项14,400–

continued/…

续╱.

8,385
8,767
–
(863,930)
2,950,470
(1,907,543)
(31,059)
(837)
–
–
34,410
100,000
(335,996)
809,445
479,073
1,225,695
(9,358)
1,695,410
1,702,264
1,702,264
(6,854)
1,695,410

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

CONSOLIDATED STATEMENT OF CASH FLOWS

(cid:933)(cid:1339)(cid:2852)(cid:1686)(cid:1908)(cid:3470)(cid:1676)

Year ended 31 December 2023

截至2023年12月31日止年度

2023年2022年

NotesRMB’000RMB’000

附注人民币千元人民币千元

Refund of capital from investment in financial

asets at fair value through profit or los

投资透过损益按公允价值列账的

金融资产之资本退还–

Receipt of government grants收取政府补贴–

Tax paid on disposal of subsidiaries出售附属公司的已付税项(238,765)

Net cash flows used in investing activities投资活动所用净现金流量(1,645,960)

CASH FLOWS FROM FINANCING

ACTIVITIES

融资活动产生现金流量

New bank and other loans新增银行及其他贷款1,687,760

Repayment of bank and other loans偿还银行及其他贷款(1,791,338)

Principal portion of lease payments租赁付款的本金部分34(b)(17,941)

Increase in pledged deposits已抵押存款增加(75)

Proceds from isue of shares发行股份所得款项267,592

Share isue expenses股份发行开支(3,170)

Capital injection by a non-controling

equity holder

一名非控股权益持有人注资

1,960

Increase/(decrease) in other payables其他应付款项增加╱（减少）(136,000)

Interest paid已付利息(347,127)

Net cash flows from/(used in) financing

activities

融资活动产生╱（所用）

的净现金流量(338,339)

NET INCREASE/(DECREASE) IN CASH AND

CASH EQUIVALENTS

现金及现金等值物净

增加╱（减少）(1,983,062)

Cash and cash equivalents at begining of year年初的现金及现金等值物3,202,605

Efect of foreign exchange rate changes, net汇率变动影响净额6,152

CASH AND CASH EQUIVALENTS

AT END OF YEAR

年末的现金及现金等值物

251,225,695

ANALYSIS OF BALANCES OF CASH AND

CASH EQUIVALENTS

现金及现金等值物结余分析

Cash and bank balances现金及银行结余251,244,633

Cash and cash equivalents as stated

in the statement of financial position

财务状况表中所列的

现金及现金等值物251,244,633

Frozen or restricted cash and bank balances被冻结或受限制现金及银行结余25(18,938)

Cash and cash equivalents as stated

in the statement of cash flows

现金流量表中所列的

现金及现金等值物251,225,695

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

财务报表附注

31 December 2023

2023年12月31日

1. CORPORATE AND GROUP INFORMATION

Haichang Ocean Park Holdings Ltd. (the “Company”) is a

limited liability company incorporated in the Cayman Islands

on 21 November 2011. The registered adres of the

Company is P.O. Box 309, Ugland House, Grand Cayman,

KY1-1104, Cayman Islands.

During the year ended 31 December 2023, the Group was

involved in the folowing principal activities in the People’s

Republic of China (the “PRC”):

, construction and operation of theme

parks

• property development

• investment

• hotel operation

• provision of consultancy and management services

:703)(cid:3499)(cid:4000)(cid:3871)(cid:2264)

海昌海洋公园控股有限公司（「本

公司」）为一间于2011年11月21日

在开曼群岛注册成立的有限责任

公司。本公司的注册地址为P.O.

Box 309, Ugland House, Grand

Cayman, KY1-1104, Cayman

Islands。

于截至2023年12月31日止年度，

本集团在中华人民共和国（「中国」）

从事以下主要业务：

‧ 开发、建设及营运主题公园

‧ 物业发展

‧ 投资

‧ 酒店营运

‧ 提供咨询及管理服务

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:703)(cid:3499)(cid:4000)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

有(cid:5611)(cid:1693)(cid:5742)公司(cid:1625)(cid:3871)(cid:2264)

于本报告日期的本公司主要附属公

司详情如下：

1. CORPORATE AND GROUP INFORMATION

(continued)

Information about subsidiaries

Particulars of the Company’s principal subsidiaries as at the

date of this report are as folows:

Name

Place and date of

registration

and busines

Isued ordinary share/

registered capital

Percentage of

equity atributable

to the Company Principal activities

名称

注册及

营业地点及日期

已发行普通股╱

注册资本

本公司应占

权益百分比主要业务

DirectIndirect

直接间接

海昌(中国)有限公司

(“Haichang China”)

PRC/Chinese Mainland

11 December 1996

RMB4,000,000,000–100%Investment holding

海昌（中国）有限公司

（「海昌中国」）

中国╱中国内地

1996年12月11日

人民币4,000,000,000元–100%投资控股

海昌(中国)投资有限公司

(“Haichang China Investment”)

PRC/Chinese Mainland

23 November 2015

RMB190,000,000–100%Investment holding

海昌（中国）投资有限公司

（「海昌中国投资」）

中国╱中国内地

2015年11月23日

人民币190,000,000元–100%投资控股

大连海昌旅游集团有限公司

(“Dalian Tourism”)

PRC/Chinese Mainland

28 January 2010

RMB2,000,000,000–100%Investment holding

大连海昌旅游集团有限公司

（「大连旅游」）

中国╱中国内地

2010年1月28日

人民币2,000,000,000元–100%投资控股

大连老虎滩海洋公园有限公司

(“LHT”)*

PRC/Chinese Mainland

13 February 2001

RMB240,584,000–58.3%Park operation

大连老虎滩海洋公园有限公司

（「大连虎滩」）*

中国╱中国内地

2001年2月13日

人民币240,584,000元–58.3%公园营运

烟台渔人码头投资有限公司

(“Yantai Park”)

PRC/Chinese Mainland

15 March 2005

RMB30,000,000–100%Park and hotel operation

烟台渔人码头投资有限公司

（「烟台公园」）

中国╱中国内地

2005年3月15日

人民币30,000,000元–100%公园及酒店营运

上海昌极地海洋世界有限公司

(“Shanghai Haichang”)

PRC/Chinese Mainland

19 July 2011

RMB900,000,000–100%Park development

and hotel operation

上海昌极地海洋世界有限公司

（「上海昌」）

中国╱中国内地

2011年7月19日

人民币900,000,000元–100%公园发展及酒店营运

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

Name

Place and date of

registration

and busines

Isued ordinary share/

registered capital

Percentage of

equity atributable

to the Company Principal activities

名称

注册及

营业地点及日期

已发行普通股╱

注册资本

本公司应占

权益百分比主要业务

DirectIndirect

直接间接

大连海昌发现王国主题公园有限公司

(“Discoveryland”)

PRC/Chinese Mainland

28 May 2012

USD73,235,294–100%Park and hotel operation,

property development

and investment

大连海昌发现王国主题公园有限公司

（「发现王国」）

中国╱中国内地

2012年5月28日

73,235,294美元–100%公园及酒店营运、

物业发展及投资

重庆海昌加勒比海旅游发展有限公司

(“Chongqing Caribean”)

PRC/Mainland China

18 January 2012

RMB351,291,310–100%Park operation,

property development

and investment

重庆海昌加勒比海旅游发展有限公司

（「重庆加勒比海」）

中国╱中国内地

2012年1月18日

人民币351,291,310元–100%公园营运、物业发展及投资

三亚海昌梦幻不夜城发展有限公司

(“Sanya Haichang Dream World”)

PRC/Chinese Mainland

24 December 2013

RMB589,600,000–100%Park development

and operation

三亚海昌梦幻不夜城发展有限公司

（「三亚海昌梦幻不夜城」）

中国╱中国内地

2013年12月24日

人民币589,600,000元–100%公园发展及营运

上海昌旅游咨询有限公司

(“Tourism Consulting”)

PRC/Chinese Mainland

29 June 2015

RMB10,000,000–100%Tourism consulting,

construction project

design and consulting

上海昌旅游咨询有限公司

（「旅游咨询公司」）

中国╱中国内地

2015年6月29日

人民币10,000,000元–100%旅游咨询、建筑项目

设计及咨询

1. CORPORATE AND GROUP INFORMATION

(continued)

Information about subsidiaries (continued)

:703)(cid:3499)(cid:4000)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

有(cid:5611)(cid:1693)(cid:5742)公司(cid:1625)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

Name

Place and date of

registration

and busines

Isued ordinary share/

registered capital

Percentage of

equity atributable

to the Company Principal activities

名称

注册及

营业地点及日期

已发行普通股╱

注册资本

本公司应占

权益百分比主要业务

DirectIndirect

直接间接

上海昌极地海洋生物科技有限公司

(“Shanghai Biotechnology”)

PRC/Chinese Mainland

30 May 2016

RMB100,000,000–100%Import and export of

gods and technology,

and marine biotechnology

development

上海昌极地海洋生物科技有限公司

（「上海生物科技」）

中国╱中国内地

2016年5月30日

人民币100,000,000元–100%商品及技术进出口

以及海洋生物科技开发

上海昌海融资租赁有限公司

(“Changhai Lease”)

PRC/Chinese Mainland

7 June 2016

RMB170,000,000–100%Finance lease

busines

上海昌海融资租赁有限公司

（「昌海租赁」）

中国╱中国内地

2016年6月7日

人民币170,000,000元–100%融资租赁业务

郑州海昌极地海洋公园有限公司

(“Zhengzhou Park”)

PRC/Chinese Mainland

6 July 2016

RMB700,000,000–100%Park development

and operation

郑州海昌极地海洋公园有限公司

（「郑州公园」）

中国╱中国内地

2016年7月6日

人民币700,000,000元–100%公园发展及营运

郑州海昌海洋公园旅游发展有限公司

(“Zhengzhou Tourism”)

PRC/Chinese Mainland

20 June 2017

RMB804,050,000–100%Park development

and operation

郑州海昌海洋公园旅游发展有限公司

（「郑州旅游」）

中国╱中国内地

2017年6月20日

人民币804,050,000元–100%公园发展及营运

上海昌旅游集团有限公司

(“Shanghai Tourism”)

PRC/Chinese Mainland

21 February 2019

RMB5,068,492,000–100%Investment holding

上海昌旅游集团有限公司

（「上海旅游」）

中国╱中国内地

2019年2月21日

人民币5,068,492,000元–100%投资控股

上海芃嘉悦文化创意有限公司

(“Haipeng Jiayue”)*

PRC/Chinese Mainland

1 December 2022

RMB75,000,000–60%Investment holding

上海芃嘉悦文化创意有限公司

（「海芃嘉悦」）*

中国╱中国内地

2022年12月1日

人民币75,000,000元–60%投资控股

1. CORPORATE AND GROUP INFORMATION

(continued)

Information about subsidiaries (continued)

:703)(cid:3499)(cid:4000)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

有(cid:5611)(cid:1693)(cid:5742)公司(cid:1625)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

1. CORPORATE AND GROUP INFORMATION

(continued)

Information about subsidiaries (continued)

, the profit

sharing ratios of LHT are not in proportion to its equity ratios

but are as defined in the articles of asociation. Pursuant to

the articles of asociation, the Group and the other equity

holder share the profits of LHT at a 6:4 ratio.

Haichang China is registered as a wholy-foreign-owned

investment enterprise by Haichang Holdings (Hong Kong)

Limited under PRC law. As at 31 December 2023, the

registered capital of Haichang China amounted to RMB4,000

milion, of which RMB323.25 milion remained unpaid.

* As at 31 December 2023, the registered capital of Haipeng

Jiayue amounted to RMB75 milion, of which RMB40 milion

remained unpaid.

The subsidiaries are limited liability companies.

The above table lists the subsidiaries of the Company which,

in the opinion of the directors, principaly afected the results

for the year or formed a substantial portion of the net asets

of the Group. To give details of other subsidiaries would, in

the opinion of the directors, result in particulars of excesive

length.

2 ACOUNTING POLICIES

2.1 BASIS OF PRESENTATION

As at 31 December 2023, the Group had net curent

liabilities of RMB197,379,000. The directors consider

that the Group has taken various measures and wil have

adequate funds available to enable it to operate as a going

concern, after taking into acount the past operating

performance of the Group and the folowing:

:703)(cid:3499)(cid:4000)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

有(cid:5611)(cid:1693)(cid:5742)公司(cid:1625)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

，大

连虎滩的利润分成比例并非按其股

权比例厘定，但已于组织章程细则

内界定。根据组织章程细则，本集

团及其他权益持有人按6:4的比例摊

分大连虎滩的利润。

海昌中国由海昌控股（香港）有限

公司根据中国法律注册为一间外

商独资企业。于2023年12月31

日，海昌中国的注册资本为人民

币4,000,000,000元，其中人民币

323,250,000元尚未缴足。

* 于2023年12月31日，海芃嘉悦的注

册资本为人民币75,000,000元，其

中人民币40,000,000元尚未缴足。

该等附属公司为有限责任公司。

上表列出的是董事认为对本集团年

内业绩有重大影响或组成本集团大

部分净资产的本公司附属公司。董

事认为，提供其他附属公司的详情

会令篇幅过于冗长。

2 (cid:3638)(cid:2055)(cid:1857)(cid:3332)

2.1 (cid:1103)(cid:912)(cid:2623)(cid:3679)

于2023年12月31日，本集团流

动负债净额为人民币197,379,000

元。董事认为本集团已采取多项措

施，并将具备足够的可用资金使其

可持续经营，当中考虑到本集团过

往的营运表现及下列各项：

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.1 BASIS OF PRESENTATION (continued)

(a) al the Group’s parks have gradualy returned to

normal operation and the revenue has ben gradualy

recovered;

(b) subsequent to 31 December 2023, the Group

has ben granted new bank and other loans of

RMB64,300,000, which are due after 31 December

2024 from certain banks;

31 December 2024 for an agregate amount of

RMB94,500,000 as agred by local government to

suport the Group’s park operation;

(d) up to the date of this report, the Group has unused

bank and credit facilities of a total amount of

RMB2,163,000,000 valid until after 31 December

2024, of which RMB500,000,000 was granted by a

financial institute subsequent to 31 December 2023

and RMB1,000,000,000 was granted by a related

company;

(e) the major shareholder and a director of the Company,

曲程(“Mr. Qu Cheng”), has agred to provide

continuing financial suport to the Group to met its

debts and liabilities as and when they fal due for a

period of no les than 12 months from 31 December

2023; and

(f) the Group continues to monitor capital expenditure

to balance and relieve cash resource to suport park

operations and take action to tighten cost controls

over various operating expenses and is actively

seking new investment and busines oportunities

with an aim to atain profitable and positive cash flow

operations.

2.1 (cid:1103)(cid:912)(cid:2623)(cid:3679)(cid:128)(cid:5763)(cid:129)

(a) 本集团旗下所有公园已逐步恢

复正常运作，收入已逐渐恢

复；

(b) 于2023年12月31日后，本集

团已获若干银行批授人民币

64,300,000元于2024年12月

31日后到期的新银行及其他贷

款；

31日前获授地方政府同意给予

总额为人民币94,500,000元的

补贴，以支持本集团的公园营

运；

(d) 直至本报告日期，本集团有

效期直至2024年12月31日后

的未动用银行及信贷融资总

金额为人民币2,163,000,000

元，其中人民币500,000,000

元由一间金融机构于2023年

12月31日后授出及人民币

1,000,000,000元由一间关联

公司授出；

(e) 本公司主要股东兼董事曲程

（「曲程先生」）已同意向本集

团提供持续的财务支持以于自

2023年12月31日起不少于12

个月期间履行其到期债务及负

债；及

(f) 本集团继续监察资本开支，务

求现金资源取得平衡及纾解，

以支持公园营运，以及采取行

动收紧针对多项营运开支的成

本控制，并正积极寻求新的投

资及业务机会，目标是录得营

运盈利及正数现金流。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.1 BASIS OF PRESENTATION (continued)

The directors of the Company have reviewed the Group’s

cash flow forecast covering a period of twelve months from

the end of the reporting period ended 31 December 2023.

The directors are of the opinion that, taking into acount

the above-mentioned plans and measures, the Group wil

have suficient working capital to finance its operations and

met its financial obligations as and when they fal due in

the foreseable future. Acordingly, the directors believe it is

apropriate to prepare the consolidated financial statements

of the Group for the year ended 31 December 2023 on a

going concern basis.

2.2 BASIS OF PREPARATION

These financial statements have ben prepared in

acordance with International Financial Reporting Standards

(“IFRSs”) (which include al International Financial Reporting

Standards, International Acounting Standards (“IASs”)

and Interpretations) isued by the International Acounting

Standards Board (the “IASB”) and the disclosure

requirements of the Hong Kong Companies Ordinance. They

have ben prepared under the historical cost convention,

except for investment properties, investment properties

clasified as held for sale, biological asets and financial

asets at fair value through profit or los which have ben

measured at fair value. These financial statements are

presented in Renminbi (“RMB”) and al values are rounded

to the nearest thousand except when otherwise indicated.

2.1 (cid:1103)(cid:912)(cid:2623)(cid:3679)(cid:128)(cid:5763)(cid:129)

本公司董事已审阅本集团涵盖截至

2023年12月31日止报告期末起十

二个月期间的现金流量预测。董事

认为，考虑到上述计划及措施后，

本集团将具备足够的营运资金，于

可见将来拨付其营运及应付其到期

的财务责任。因此，董事相信，按

持续经营基准编制本集团截至2023

年12月31日止年度的合并财务报表

为恰当。

2.2 (cid:4572)(cid:4257)(cid:2623)(cid:3679)

本财务报表乃根据由国际会计准则

理事会（「国际会计准则理事会」）

发布的国际财务报告准则（「国际财

务报告准则」）（包括所有国际财务

报告准则、国际会计准则（「国际会

计准则」）及解释公告）及香港公司

条例的披露规定而编制。本财务报

表乃根据历史成本惯例编制，而投

资物业、分类为持作出售的投资物

业、生物资产及透过损益按公允价

值列账的金融资产则按公允价值计

量。除另有指明外，本财务报表以

人民币（「人民币」）列值，而所有数

值均约整至最接近的千位数。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.2 BASIS OF PREPARATION (continued)

Basis of consolidation

The consolidated financial statements include the financial

statements of the Company and its subsidiaries (colectively

refered to as the “Group”) for the year ended 31 December

2023. A subsidiary is an entity (including a structured entity),

directly or indirectly, controled by the Company. Control

is achieved when the Group is exposed, or has rights, to

variable returns from its involvement with the investe and

has the ability to afect those returns through its power over

the investe (i.e., existing rights that give the Group the

curent ability to direct the relevant activities of the investe).

Generaly, there is a presumption that a majority of voting

rights results in control. When the Company has les than

a majority of the voting or similar rights of an investe, the

Group considers al relevant facts and circumstances in

asesing whether it has power over an investe, including:

(a) the contractual arangement with the other vote

holders of the investe;

(b) rights arising from other contractual arangements; and

The financial statements of the subsidiaries are prepared

for the same reporting period as the Company, using

consistent acounting policies. The results of subsidiaries

are consolidated from the date on which the Group obtains

control, and continue to be consolidated until the date that

such control ceases.

2.2 (cid:4572)(cid:4257)(cid:2623)(cid:3679)(cid:128)(cid:5763)(cid:129)

(cid:4189)(cid:933)(cid:2623)(cid:3679)

合并财务报表包括本公司及其附属

公司（统称「本集团」）截至2023年

12月31日止年度的财务报表。附属

公司为本公司直接或间接控制的实

体（包括结构性实体）。当本集团对

参与投资对象业务的浮动回报承担

风险或享有权利以及能透过对投资

对象的权力（即本集团获赋予现有能

力以主导投资对象相关活动的既存

权利）影响该等回报时，即取得控制

权。

一般情况下，有一个推定，即多数

投票权形成控制权。倘本公司拥有

少于投资对象大多数投票或类似权

利的权利，则本集团于评估其是否

拥有对投资对象的权力时会考虑一

切相关事实及情况，包括：

(a) 与投资对象其他投票持有人的

合约安排；

(b) 其他合约安排所产生的权利；

及

权。

附属公司的财务报表乃于与本公司

相同的报告期内采纳一致的会计政

策编制。附属公司的业绩乃于本集

团取得控制权的日期起综合入账，

并继续综合入账直至该控制权终止

当日为止。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.2 BASIS OF PREPARATION (continued)

Basis of consolidation (continued)

Profit or los and each component of other comprehensive

income are atributed to the owners of the parent of the

Group and to the non-controling interests, even if this

results in the non-controling interests having a deficit

balance. Al intra-group asets and liabilities, equity,

income, expenses and cash flows relating to transactions

betwen members of the Group are eliminated in ful on

consolidation.

The Group reaseses whether or not it controls an investe

if facts and circumstances indicate that there are changes

to one or more of the thre elements of control described

above. A change in the ownership interest of a subsidiary,

without a los of control, is acounted for as an equity

transaction.

If the Group loses control over a subsidiary, it derecognises

the related asets (including godwil), liabilities, any non-

controling interest and the exchange fluctuation reserve;

and recognises the fair value of any investment retained

and any resulting surplus or deficit in profit or los. The

Group’s share of components previously recognised in other

comprehensive income is reclasified to profit or los or

retained profits, as apropriate, on the same basis as would

be required if the Group had directly disposed of the related

asets or liabilities.

2.2 (cid:4572)(cid:4257)(cid:2623)(cid:3679)(cid:128)(cid:5763)(cid:129)

(cid:4189)(cid:933)(cid:2623)(cid:3679)(cid:128)(cid:5763)(cid:129)

溢利或亏损及其他全面收益的各个

部分乃归属于本集团母公司的拥有

人及非控股权益，即使此举引致非

控股权益出现亏绌结余。因本集团

成员公司之间进行交易而产生的所

有集团内公司间的资产及负债、权

益、收入、开支及现金流量均会于

综合时悉数对销。

倘事实和情况显示上文所述之三项

控制权要素的其中一项或以上出现

变动，本集团会重新评估是否仍控

制投资对象。附属公司拥有权益

的变动（并未失去控制权）作为一项

股权交易入账。

倘本集团失去一间附属公司的控制

权，则会取消确认相关资产（包括商

誉）、负债、任何非控股权益及汇兑

波动储备；并确认任何保留投资的

公允价值及任何在损益中由此产生

的盈余或亏绌。本集团先前在其他

全面收益中确认的应占部分，按假

设本集团已直接出售相关资产或负

债所规定的相同基准适当地重新分

类至损益或保留溢利。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.3 CHANGES IN ACOUNTING POLICIES

AND DISCLOSURES

The Group has adopted the folowing new and revised IFRSs

for the first time for the curent year’s financial statements.

IFRS 17Insurance Contracts

Amendments to IAS 1 and

IFRS Practice Statement 2

Disclosure of Acounting

Policies

Amendments to IAS 8Definition of Acounting

Estimates

Amendments to IAS 12Defered Tax related to

Asets and Liabilities

arising from a Single

Transaction

Amendments to IAS 12International Tax Reform –

Pilar Two Model Rules

2.3 (cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:703)(cid:1502)(cid:5795)(cid:1625)(cid:5898)(cid:2583)

本集团已于本年度财务报表中首次

采用以下新订及经修订国际财务报

告准则。

国际财务报告准则

第17号

保险合约

国际会计准则

第1号及国际财

务报告准则实务

公告第2号之修订

会计政策的披露

国际会计准则

第8号之修订

会计估计的定义

国际会计准则

第12号之修订

与单项交易产生的

资产和负债相关

的递延税项

国际会计准则

第12号之修订

国际税务改革－

支柱二立法模板

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.3 CHANGES IN ACOUNTING POLICIES

AND DISCLOSURES (continued)

The nature and the impact of the new and revised IFRSs

that are aplicable to the Group are described below:

(a) Amendments to IAS 1 require entities to disclose their

material acounting policy information rather than

their significant acounting policies. Acounting policy

information is material if, when considered together

with other information included in an entity’s financial

statements, it can reasonably be expected to influence

decisions that the primary users of general purpose

financial statements make on the basis of those

financial statements. Amendments to IFRS Practice

Statement 2 Making Materiality Judgements provide

non-mandatory guidance on how to aply the concept

of materiality to acounting policy disclosures. The

Group has disclosed the material acounting policy

information in note 3 to the financial statements.

The amendments did not have any impact on the

measurement, recognition or presentation of any items

in the Group’s financial statements.

2.3 (cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:703)(cid:1502)(cid:5795)(cid:1625)(cid:5898)(cid:2583)

(cid:128)(cid:5763)(cid:129)

以下所述为适用于本集团的新订及

经修订国际财务报告准则的性质及

影响：

(a) 国际会计准则第1号之修订要

求实体披露重大会计政策资

料，而非主要会计政策。倘会

计政策资料与实体财务报表所

载其他资料一并考虑时，可

能合理预期影响一般用途财务

报表的主要使用者基于该等财

务报表作出的决定，则该等资

料属重大。国际财务报告准则

实务公告第2号作出重大性判

断之修订为如何将重要性概念

应用于会计政策披露提供非强

制性指引。本集团已于财务报

表附注3披露重大会计政策资

料。该等修订对本集团财务报

表任何项目的计量、确认或呈

列并无任何影响。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.3 CHANGES IN ACOUNTING POLICIES

AND DISCLOSURES (continued)

(b) Amendments to IAS 8 clarify the distinction betwen

changes in acounting estimates and changes in

acounting policies. Acounting estimates are defined

as monetary amounts in financial statements that are

subject to measurement uncertainty. The amendments

also clarify how entities use measurement techniques

and inputs to develop acounting estimates. Since

the Group’s aproach and policy align with the

amendments, the amendments had no impact on the

Group’s financial statements.

2.3 (cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:703)(cid:1502)(cid:5795)(cid:1625)(cid:5898)(cid:2583)

(cid:128)(cid:5763)(cid:129)

(b) 国际会计准则第8号之修订澄

清会计估计变更与会计政策变

更的区别。会计估计被定义为

财务报表中存在计量不确定性

的货币金额。该等修订亦阐明

了实体使用计量技术及输入数

据编制会计估计的方法。由于

本集团的方法及政策与该等修

订一致，因此该等修订对本集

团的财务报表并无任何影响。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.3 CHANGES IN ACOUNTING POLICIES

AND DISCLOSURES (continued)

and Liabilities arising from a Single Transaction narow

the scope of the initial recognition exception in IAS

12 so that it no longer aplies to transactions that

give rise to equal taxable and deductible temporary

diferences, such as leases and decomisioning

obligations. Therefore, entities are required to

recognise a defered tax aset (provided that suficient

taxable profit is available) and a defered tax liability for

temporary diferences arising from these transactions.

Prior to the initial aplication of these amendments,

the Group aplied the initial recognition exception

and did not recognise a defered tax aset and a

defered tax liability for temporary diferences for

transactions related to leases. The Group has aplied

the amendments on temporary diferences related to

leases as at 1 January 2022.

Upon the aplication of the amendments, the Group

has determined the temporary diferences arising from

right-of-use asets and lease liabilities separately,

which have ben reflected in the reconciliation

disclosed in note 17 to the financial statements.

However, they did not have any material impact on

the overal defered tax balances presented in the

consolidated statement of financial position as the

related defered tax balances qualified for ofseting

under IAS 12.

2.3 (cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:703)(cid:1502)(cid:5795)(cid:1625)(cid:5898)(cid:2583)

(cid:128)(cid:5763)(cid:129)

单项交易产生的资产和负债相

关的递延税项缩小了国际会计

准则第12号中初始确认例外

的范围，使其不再适用于产生

相等的应课税和可扣减暂时差

额的交易，例如租赁及弃置责

任。因此，实体需就该等交易

产生的暂时差额确认递延税项

资产（须有充足应课税溢利）及

递延税项负债。

在首次应用该等修订前，本集

团应用初步确认例外且并无就

与租赁有关的交易的暂时差额

确认递延税项资产及递延税项

负债。本集团已对2022年1月

1日与租赁有关的暂时差额应

用该等修订。

应用该等修订后，本集团已分

别厘定使用权资产及租赁负债

产生的暂时差额，有关差额已

反映于财务报表附注17披露的

对账内。然而，由于相关递延

税项结余符合国际会计准则第

12号项下的抵销资格，故有关

差额对合并财务状况表中呈列

的整体递延税项结余并无任何

重大影响。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.3 CHANGES IN ACOUNTING POLICIES

AND DISCLOSURES (continued)

(d) Amendments to IAS 12 International Tax Reform

– Pilar Two Model Rules introduce a mandatory

temporary exception from the recognition and

disclosure of defered taxes arising from the

implementation of the Pilar Two model rules published

by the Organisation for Economic Co-operation

and Development. The amendments also introduce

disclosure requirements for the afected entities to help

users of the financial statements beter understand

the entities’ exposure to Pilar Two income taxes,

including the disclosure of curent tax related to Pilar

Two income taxes separately in the periods when Pilar

Two legislation is efective and the disclosure of known

or reasonably estimable information of their exposure

to Pilar Two income taxes in periods in which the

legislation is enacted or substantively enacted but not

yet in efect. The Group has aplied the amendments

retrospectively. Since the Group did not fal within the

scope of the Pilar Two model rules, the amendments

did not have any impact to the Group.

2.3 (cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:703)(cid:1502)(cid:5795)(cid:1625)(cid:5898)(cid:2583)

(cid:128)(cid:5763)(cid:129)

(d) 国际会计准则第12号之修订国

际税务改革－支柱二立法模板

引入一项强制性暂时例外，豁

免确认及披露因实施经济合作

与发展组织发布的支柱二立法

模板产生的递延税项。该等修

订亦引入与使受影响实体帮助

财务报表使用者更好地了解实

体面临的支柱二所得税风险有

关的披露要求，包括于支柱二

立法生效期间单独披露支柱二

所得税相关即期税项及于该立

法已实施或实际上实施但尚未

生效期间披露与其所面临的支

柱二所得税风险有关的已知或

合理估计资料。本集团已追溯

应用该等修订。由于本集团并

不属于支柱二立法模板范围，

该等修订对本集团并无任何影

响。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.4 ISUED BUT NOT EFECTIVE

INTERNATIONAL FINANCIAL REPORTING

STANDARDS

The Group has not aplied the folowing revised IFRSs, that

have ben isued but are not yet efective, in these financial

statements. The Group intends to aply these revised

IFRSs, if aplicable, when they become efective.

Amendments to IFRS 10

and IAS 28

Sale or Contribution of Asets

betwen an Investor and its

Asociate or Joint Venture

Amendments to IFRS 16Lease Liability in a Sale and

Leaseback

Amendments to IAS 1

(the “2020 Amendments)

Clasification of Liabilities as

Curent or Non-curent

Amendments to IAS 1Non-curent Liabilities

with Covenants (the “2022

Amendments”)

Amendments to IAS 7

and IFRS 7

Suplier Finance

Arangements

Amendments to IAS 21Lack of Exchangeability

Efective for anual periods begining on or after 1 January

No mandatory efective date yet determined but available for

adoption

Further information about those IFRSs that are expected to

be aplicable to the Group is described below.

2.4 (cid:650)(cid:3951)(cid:1073)(cid:1064)(cid:1440)(cid:842)(cid:859)(cid:2262)(cid:1625)(cid:2615)(cid:4327)

(cid:2508)(cid:2581)报告(cid:3679)(cid:1734)

本集团并未于本财务报表中采用以

下已颁布但尚未生效的经修订国际

财务报告准则。本集团拟于该等经

修订国际财务报告准则（倘适用）生

效时采纳该等经修订国际财务报告

准则。

国际财务报告准则

第10号及国际会计

准则第28号之修订

投资者与其联营公司

或合营企业之间资

产的出售或投入

国际财务报告准则

第16号之修订

售后回租中的租赁

负债

国际会计准则

第1号之修订

（「2020年修订」）

负债的流动或

非流动划分

国际会计准则

第1号之修订

附带契诺的非流动

负债（「2022年

修订」）

国际会计准则第7号

及国际财务报告

准则第7号之修订

供应商融资安排

国际会计准则

第21号之修订

缺乏可兑换性

于2024年1月1日或之后开始的年度

期间生效

于2025年1月1日或之后开始的年度

期间生效

尚未厘定强制生效日期，但可供采

纳

有关预期适用于本集团之该等国际

财务报告准则之进一步资料于下文

描述。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.4 ISUED BUT NOT EFECTIVE

INTERNATIONAL FINANCIAL REPORTING

STANDARDS (continued)

Amendments to IFRS 10 and IAS 28 adres an

inconsistency betwen the requirements in IFRS 10 and

in IAS 28 in dealing with the sale or contribution of asets

betwen an investor and its asociate or joint venture.

The amendments require a ful recognition of a gain or

los resulting from a downstream transaction when the

sale or contribution of asets constitutes a busines. For

a transaction involving asets that do not constitute a

busines, a gain or los resulting from the transaction is

recognised in the investor’s profit or los only to the extent

of the unrelated investor’s interest in that asociate or joint

venture. The amendments are to be aplied prospectively.

The previous mandatory efective date of amendments to

IFRS 10 and IAS 28 was removed by the IASB. However,

the amendments are available for adoption now.

Amendments to IFRS 16 specify the requirements that a

seler-lese uses in measuring the lease liability arising

in a sale and leaseback transaction to ensure the seler-

lese does not recognise any amount of the gain or los

that relates to the right of use it retains. The amendments

are efective for anual periods begining on or after 1

January 2024 and shal be aplied retrospectively to sale

and leaseback transactions entered into after the date of

initial aplication of IFRS 16 (i.e., 1 January 2019). Earlier

aplication is permited. The amendments are not expected

to have any significant impact on the Group’s financial

statements.

2.4 (cid:650)(cid:3951)(cid:1073)(cid:1064)(cid:1440)(cid:842)(cid:859)(cid:2262)(cid:1625)(cid:2615)(cid:4327)

(cid:2508)(cid:2581)报告(cid:3679)(cid:1734)(cid:128)(cid:5763)(cid:129)

国际财务报告准则第10号及国际会

计准则第28号之修订解决国际财务

报告准则第10号及国际会计准则第

28号在处理投资者与其联营公司或

合营企业之间资产的出售或投入方

面的规定之间的不一致情况。该等

修订要求当资产的出售或投入构成

一项业务时全额确认下游交易产生

的收益或亏损。对于涉及不构成一

项业务的资产的交易，该项交易产

生的收益或亏损在投资者的损益中

确认，惟仅以非关联投资者于该联

营公司或合营企业的权益为限。该

等修订将按未来适用法应用。国际

财务报告准则第10号及国际会计准

则第28号之修订先前的强制生效日

期已被国际会计准则理事会剔除。

然而，该等修订现时可予采纳。

国际财务报告准则第16号之修订

明计量售后回租交易产生的租赁负

债所用的卖方－承租人之规定，以

确保卖方－承租人不会确认与所保

留使用权有关的任何损益金额。该

等修订于2024年1月1日或之后开始

的年度期间生效，并须追溯应用至

国际财务报告准则第16号首次应用

日期（即2019年1月1日）之后订立

的售后回租交易。可以提前采用。

预期该等修订不会对本集团的财务

报表构成任何重大影响。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.4 ISUED BUT NOT EFECTIVE

INTERNATIONAL FINANCIAL REPORTING

STANDARDS (continued)

The 2020 Amendments clarify the requirements for

clasifying liabilities as curent or non-curent, including

what is meant by a right to defer setlement and that a

right to defer must exist at the end of the reporting period.

Clasification of a liability is unafected by the likelihod

that the entity wil exercise its right to defer setlement.

The amendments also clarify that a liability can be setled

in its own equity instruments, and that only if a conversion

option in a convertible liability is itself acounted for as an

equity instrument would the terms of a liability not impact

its clasification. The 2022 Amendments further clarify

that, among covenants of a liability arising from a loan

arangement, only those with which an entity must comply

on or before the reporting date afect the clasification of

that liability as curent or non-curent. Aditional disclosures

are required for non-curent liabilities that are subject to the

entity complying with future covenants within 12 months

after the reporting period. The amendments shal be aplied

retrospectively with early aplication permited. An entity

that aplies the 2020 Amendments early is required to aply

simultaneously the 2022 Amendments, and vice versa. The

Group is curently asesing the impact of the amendments

and whether existing loan agrements may require revision.

Based on a preliminary asesment, the amendments are

not expected to have any significant impact on the Group’s

financial statements.

2.4 (cid:650)(cid:3951)(cid:1073)(cid:1064)(cid:1440)(cid:842)(cid:859)(cid:2262)(cid:1625)(cid:2615)(cid:4327)

(cid:2508)(cid:2581)报告(cid:3679)(cid:1734)(cid:128)(cid:5763)(cid:129)

2020年修订澄清负债的流动或非

流动划分要求，包括有关推迟清偿

的权利的意思及推迟的权利必须在

报告期末已经存在。负债的分类并

不因该实体行使其推迟清偿的权利

的可能性而受到影响。该等修订亦

澄清，负债可以其本身的权益工具

结算，且仅当可转换负债的转换选

择权本身作为权益工具入账时，负

债的条款才不会影响其分类。2022

年修订进一步澄清，在贷款安排产

生的负债的契诺中，仅有实体必须

在报告日期或之前遵守者方会影响

负债的流动或非流动划分。受限于

实体在报告期后12个月内遵守未来

契诺的非流动负债需要进行额外披

露。该等修订须予追溯采用，并可

以提前采用。提早采用2020年修订

的实体必须同时采用2022年修订，

反之亦然。本集团目前正在评估该

等修订的影响以及现有贷款安排是

否需要修订。基于初步评估，预期

该等修订不会对本集团的财务报表

构成任何重大影响。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2.4 ISUED BUT NOT EFECTIVE

INTERNATIONAL FINANCIAL REPORTING

STANDARDS (continued)

Amendments to IAS 7 and IFRS 7 clarify the characteristics

of suplier finance arangements and require aditional

disclosure of such arangements. The disclosure

requirements in the amendments are intended to asist

users of financial statements in understanding the efects

of suplier finance arangements on an entity’s liabilities,

cash flows and exposure to liquidity risk. Earlier aplication

of the amendments is permited. The amendments provide

certain transition reliefs regarding comparative information,

quantitative information as at the begining of the anual

reporting period and interim disclosures. The amendments

are not expected to have any significant impact on the

Group’s financial statements.

Amendments to IAS 21 specify how an entity shal

ases whether a curency is exchangeable into another

curency and how it shal estimate a spot exchange rate

at a measurement date when exchangeability is lacking.

The amendments require disclosures of information that

enable users of financial statements to understand the

impact of a curency not being exchangeable. Earlier

aplication is permited. When aplying the amendments,

an entity canot restate comparative information. Any

cumulative efect of initialy aplying the amendments shal

be recognised as an adjustment to the opening balance of

retained profits or to the cumulative amount of translation

diferences acumulated in a separate component of

equity, where apropriate, at the date of initial aplication.

The amendments are not expected to have any significant

impact on the Group’s financial statements.

2.4 (cid:650)(cid:3951)(cid:1073)(cid:1064)(cid:1440)(cid:842)(cid:859)(cid:2262)(cid:1625)(cid:2615)(cid:4327)

(cid:2508)(cid:2581)报告(cid:3679)(cid:1734)(cid:128)(cid:5763)(cid:129)

国际会计准则第7号及国际财务报告

准则第7号之修订澄清供应商融资

安排的特征，并要求对该等安排作

出额外披露。该等修订的披露规定

旨在协助财务报表使用者了解供应

商融资安排对实体负债、现金流量

及流动资金风险敞口的影响。允许

提早应用该等修订。该等修订就于

年度报告期初及中期披露的比较资

料、定量资料提供若干过渡宽免。

预期该等修订将不会对本集团的财

务报表构成任何重大影响。

国际会计准则第21号之修订明，

当缺乏可兑换性时，实体应如何评

估一种货币是否可兑换为另一种货

币，以及如何估计其于计量日的即

期汇率。该等修订要求披露资料，

以使财务报表使用者了解不可兑换

货币的影响。允许提早应用。应用

该等修订时，实体不得重述比较资

料。首次应用该等修订的任何累计

影响应于首次应用日期确认为对保

留溢利的期初结余或于权益的独立

部分累计的汇兑差额的累计金额的

调整。预期该等修订不会对本集团

的财务报表构成任何重大影响。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

3. MATERIAL ACOUNTING POLICIES

Investment in an asociate

An asociate is an entity in which the Group has a long-term

interest of generaly not les than 20% of the equity voting

rights and over which it has significant influence. Significant

influence is the power to participate in the financial and

operating policy decisions of the investe, but is not control

or joint control over those policies.

The Group’s investment in an asociate is stated in the

consolidated statement of financial position at the Group’s

share of net asets under the equity method of acounting,

les any impairment loses. The Group’s share of the post-

acquisition results and other comprehensive income of the

asociate is included in the consolidated statement of profit

or los and consolidated other comprehensive income,

respectively. In adition, when there has ben a change

recognised directly in the equity of the asociate, the Group

recognises its share of any changes, when aplicable, in

the consolidated statement of changes in equity. Unrealised

gains and loses resulting from transactions betwen the

Group and its asociate are eliminated to the extent of

the Group’s investment in the asociate, except where

unrealised loses provide evidence of an impairment of the

asets transfered. Godwil arising from the acquisition of

the asociate is included as part of the Group’s investment

in the asociate.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)

于(cid:5196)(cid:5124)公司(cid:1625)(cid:1203)(cid:3871)

联营公司为本集团拥有股本表决权

整体不少于20%的长期权益且具有

重大影响力的实体。重大影响力为

参与投资对象财务及经营政策决定

的权力，但并非该等政策的控制权

或共同控制权。

本集团于联营公司的投资根据权益

会计法，按本集团分占的净资产减

任何减值亏损，于合并财务状况表

中列账。本集团分占联营公司的收

购后业绩及其他全面收益，分别计

入合并损益及合并其他全面收益表

内。此外，如有直接确认于联营公

司权益的变动，本集团于适当情况

下在合并权益变动表中确认其分占

的任何变动。本集团与其联营公司

之间的交易所产生的未变现收益及

亏损予以对销，以本集团于该联营

公司的投资为限，惟倘未变现亏损

证明所转让资产出现减值则除外。

由收购联营公司产生的商誉计入为

本集团于联营公司的投资一部分。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

3. MATERIAL ACOUNTING POLICIES

(continued)

Investment in an asociate (continued)

Upon los of significant influence over the asociate, the

Group measures and recognises any retained investment at

its fair value. Any diference betwen the carying amount of

the asociate upon los of significant influence and the fair

value of the retained investment and proceds from disposal

is recognised in profit or los.

When an investment in an asociate is clasified as held for

sale, it is acounted for in acordance with IFRS 5 Non-

curent Asets Held for Sale and Discontinued Operations.

Busines combinations

Busines combinations are acounted for using the

acquisition method. The consideration transfered is

measured at the acquisition date fair value which is the sum

of the acquisition date fair values of asets transfered by

the Group, liabilities asumed by the Group to the former

owners of the acquire and the equity interests isued by

the Group in exchange for control of the acquire. For each

busines combination, the Group elects whether to measure

the non-controling interests in the acquire at fair value or

at the proportionate share of the acquire’s identifiable net

asets. Al other components of non-controling interests

are measured at fair value. Acquisition-related costs are

expensed as incured.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

于(cid:5196)(cid:5124)公司(cid:1625)(cid:1203)(cid:3871)(cid:128)(cid:5763)(cid:129)

于失去对联营公司的重大影响力的

情况下，本集团按其公允价值计量

及确认任何保留投资。联营公司于

失去重大影响力时的账面值与保留

投资及出售所得款项的公允价值之

间的任何差额乃于损益内确认。

倘于联营公司的投资分类为持作出

售，则根据国际财务报告准则第5号

持作出售的非流动资产及已终止经

营业务入账。

(cid:3640)(cid:2581)(cid:933)(cid:1339)

业务合并按收购法列账。转让代价

乃按收购日期之公允价值计量，该

公允价值为本集团转让的资产、本

集团自被收购方的前度拥有人承担

的负债及本集团发行以换取被收购

方控股权的股本权益于收购日期公

允价值的总和。就各项业务合并而

言，本集团选择以公允价值或被收

购方可识别资产净值的应占比例，

计算于被收购方之非控股权益。非

控股权益之一切其他部分乃按公允

价值计量。收购相关成本于产生时

列为开支。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

3. MATERIAL ACOUNTING POLICIES

(continued)

Busines combinations (continued)

The Group determines that it has acquired a busines

when the acquired set of activities and asets includes an

input and a substantive proces that together significantly

contribute to the ability to create outputs.

When the Group acquires a busines, it aseses the

financial asets and liabilities asumed for apropriate

clasification and designation in acordance with the

contractual terms, economic circumstances and pertinent

conditions as at the acquisition date. This includes the

separation of embeded derivatives in host contracts of the

acquire.

If the busines combination is achieved in stages, the

previously held equity interest is remeasured at its

acquisition date fair value and any resulting gain or los is

recognised in profit or los.

Any contingent consideration to be transfered by the

acquirer is recognised at fair value at the acquisition date.

Contingent consideration clasified as an aset or liability is

measured at fair value with changes in fair value recognised

in profit or los. Contingent consideration that is clasified

as equity is not remeasured and subsequent setlement is

acounted for within equity.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:3640)(cid:2581)(cid:933)(cid:1339)(cid:128)(cid:5763)(cid:129)

本集团决定当所取得的一组活动及

资产包括一项投入及一项实质性过

程，而二者共同显著促进创造产出

的能力时，其已收购一项业务。

本集团收购一项业务时会根据合约

条款、收购日之经济状况及有关条

件评估取得的金融资产及承担的金

融负债，以进行适当分类及指定。

这包括分离被收购方主合约中的嵌

入式衍生工具。

倘业务合并为分阶段实现，先前持

有的股本权益应按收购日的公允价

值重新计算，产生的任何收益或亏

损在损益中确认。

收购方转让的任何或有代价将以收

购日的公允价值确认。被分类为资

产或负债的或有代价按公允价值确

认，其公允价值的变化于损益确

认。或有代价如被分类为权益项

目，则不再对其重新计量，后续的

结算会计入权益中。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

3. MATERIAL ACOUNTING POLICIES

(continued)

Fair value measurement

The Group measures its investment properties, investment

properties clasified as held for sale, equity investments

and biological asets at fair value at the end of each

reporting period. Fair value is the price that would be

received to sel an aset or paid to transfer a liability in

an orderly transaction betwen market participants at the

measurement date. The fair value measurement is based

on the presumption that the transaction to sel the aset or

transfer the liability takes place either in the principal market

for the aset or liability, or in the absence of a principal

market, in the most advantageous market for the aset or

liability. The principal or the most advantageous market

must be acesible by the Group. The fair value of an aset

or a liability is measured using the asumptions that market

participants would use when pricing the aset or liability,

asuming that market participants act in their economic best

interest.

A fair value measurement of a non-financial aset takes into

acount a market participant’s ability to generate economic

benefits by using the aset in its highest and best use or by

seling it to another market participant that would use the

aset in its highest and best use.

The Group uses valuation techniques that are apropriate in

the circumstances and for which suficient data are available

to measure fair value, maximising the use of relevant

observable inputs and minimising the use of unobservable

inputs.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:2055)(cid:3470)

本集团于各报告期末按公允价值计

量其投资物业、分类为持作出售的

投资物业、股本投资及生物资产。

公允价值为市场参与者于计量日期

在有序交易中出售资产所收取的价

格或转让负债所支付的价格。公允

价值计量乃根据假设出售资产或转

让负债的交易于资产或负债主要市

场或（在无主要市场情况下）最具优

势市场进行而作出。主要或最具优

势市场须为本集团可进入之市场。

资产或负债的公允价值乃按假设市

场参与者于资产或负债定价时会以

其最佳经济利益行事计量。

非金融资产的公允价值计量须计及

市场参与者能自最大限度使用该资

产达致最佳用途，或将该资产出售

予将最大限度使用该资产达致最佳

用途的其他市场参与者，所产生的

经济效益。

本集团采纳适用于不同情况且具备

充分数据以供计量公允价值的估值

方法，以尽量使用相关可观察输入

数据及尽量减少使用不可观察输入

数据。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:2055)(cid:3470)(cid:128)(cid:5763)(cid:129)

所有于财务报表计量或披露的资产

及负债乃基于对公允价值计量整体

而言属重大的最低层输入数据按以

下公允价值等级分类：

第一级－基于相同资产或负债于

活跃市场的报价（未经调

整）

第二级－基于对公允价值计量而言

属重大的可观察（直接或

间接）最低层输入数据的

估值方法

第三级－基于对公允价值计量而言

属重大的不可观察最低层

输入数据的估值方法

就按经常性基准于本财务报表确认

的资产及负债而言，本集团透过于

各报告期末重新评估分类（基于对公

允价值计量整体而言属重大的最低

层输入数据）确定是否发生不同等级

转移。

3. MATERIAL ACOUNTING POLICIES

(continued)

Fair value measurement (continued)

Al asets and liabilities for which fair value is measured

or disclosed in the financial statements are categorised

within the fair value hierarchy, described as folows, based

on the lowest level input that is significant to the fair value

measurement as a whole:

Level 1 – based on quoted prices (unadjusted) in active

markets for identical asets or liabilities

Level 2 – based on valuation techniques for which the

lowest level input that is significant to the fair

value measurement is observable, either directly

or indirectly

Level 3 – based on valuation techniques for which the

lowest level input that is significant to the fair

value measurement is unobservable

For asets and liabilities that are recognised in the financial

statements on a recuring basis, the Group determines

whether transfers have ocured betwen levels in the

hierarchy by reasesing categorisation (based on the lowest

level input that is significant to the fair value measurement

as a whole) at the end of each reporting period.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1698)(cid:1686)(cid:4932)(cid:3871)(cid:2858)(cid:3247)(cid:2109)

当资产（存货、递延税项资产、投

资物业及分类为持作出售的投资物

业除外）有减值迹象或须对资产进行

年度减值测试时，会估计资产的可

收回金额。资产可收回金额指资产

或现金产生单位的使用价值与其已

扣除销售成本的公允价值两者之中

的较高者，基于个别资产厘定，除

非该资产所产生的现金流基本上独

立于其他资产或资产组别的现金流

入，在该情况下可收回金额按资产

所属现金产生单位厘定。对现金产

生单位进行减值测试时，如可合理

及贯彻进行分配，则公司资产（例如

总部大厦）的一部分账面值分配至个

别现金产生单位，否则分配至最小

的现金产生单位组别。

仅当资产的账面值超逾其可收回金

额时方会确认减值亏损。评估使用

价值时，估计未来现金流量以反映

当前市场评定的货币时间价值以及

该项资产特有风险的税前折现率折

现至现值。减值亏损于产生期间在

损益表中列入开支，惟倘资产按重

估金额列账，则减值亏损根据该重

估资产的有关会计政策入账。

3. MATERIAL ACOUNTING POLICIES

(continued)

Impairment of non-financial asets

Where an indication of impairment exists, or when anual

impairment testing for an aset is required (other than

inventories, defered tax asets, investment properties and

investment properties clasified as held for sale), the aset’s

recoverable amount is estimated. An aset’s recoverable

amount is the higher of the aset’s or cash-generating unit’s

value in use and its fair value les costs of disposal, and is

determined for an individual aset, unles the aset does not

generate cash inflows that are largely independent of those

from other asets or groups of asets, in which case the

recoverable amount is determined for the cash-generating

unit to which the aset belongs. In testing a cash-generating

unit for impairment, a portion of the carying amount of a

corporate aset (e.g., a headquarters building) is alocated

to an individual cash-generating unit if it can be alocated

on a reasonable and consistent basis or, otherwise, to the

smalest group of cash-generating units.

An impairment los is recognised only if the carying amount

of an aset exceds its recoverable amount. In asesing

value in use, the estimated future cash flows are discounted

to their present value using a pre-tax discount rate that

reflects curent market asesments of the time value of

money and the risks specific to the aset. An impairment

los is charged to the statement of profit or los in the

period in which it arises, unles the aset is caried at a

revalued amount, in which case the impairment los is

acounted for in acordance with the relevant acounting

policy for that revalued aset.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1698)(cid:1686)(cid:4932)(cid:3871)(cid:2858)(cid:3247)(cid:2109)(cid:128)(cid:5763)(cid:129)

于各报告期末评估是否有迹象显示

原已确认的减值亏损可能不复存在

或减少。倘存在该迹象，则评估可

收回金额。仅当评估商誉以外资产

可收回金额的估计改变时，方可转

回先前就资产确认的减值亏损，惟

转回后的数额不得高于假设以往年

度并无确认资产减值亏损而应有的

账面值（扣除任何折旧╱摊销）。该

减值亏损的转回在产生期间计入损

益表内。

(cid:5611)(cid:3001)(cid:603)(cid:635)

倘任何人士符合以下条件，则视为

与本集团有关连：

(a) 倘该方属以下人士或该人士的

近亲，并且该人士：

(i) 控制或共同控制本集团；

(i) 对本集团有重大影响力；

或

(i) 担任本集团或本集团母公

司的主要管理层成员；

3. MATERIAL ACOUNTING POLICIES

(continued)

Impairment of non-financial asets (continued)

An asesment is made at the end of each reporting

period as to whether there is an indication that previously

recognised impairment loses may no longer exist or may

have decreased. If such an indication exists, the recoverable

amount is estimated. A previously recognised impairment

los of an aset other than godwil is reversed only if there

has ben a change in the estimates used to determine the

recoverable amount of that aset, but not to an amount

higher than the carying amount that would have ben

determined (net of any depreciation/amortisation) had no

impairment los ben recognised for the aset in prior years.

A reversal of such an impairment los is credited to the

statement of profit or los in the period in which it arises.

Related parties

A party is considered to be related to the Group if:

(a) the party is a person or a close member of that

person’s family and that person

(i) has control or joint control over the Group;

(i) has significant influence over the Group; or

(i) is a member of the key management personel

of the Group or of a parent of the Group;

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:5611)(cid:3001)(cid:603)(cid:635)(cid:128)(cid:5763)(cid:129)

或

(b) 倘该方为符合下列任何条件的

实体：

(i) 该实体与本集团属同一集

团的成员；

(i) 一个实体为另一个实体的

联营公司或合资公司（或

为另一个实体的母公司、

附属公司或同系附属公

司）；

(i) 该实体与本集团均为同一

第三方的合资公司；

(iv) 一个实体为第三方实体的

合资公司，而另一个实体

为该第三方实体的联营公

司；

(v) 该实体是以本集团或本集

团关连实体的雇员为受益

人的离职后福利计划；

(vi) 该实体受(a)项所识别人

士控制或共同控制；

(vi) (a)(i)项所识别人士对该实

体有重大影响力或属该实

体（或该实体母公司）的

主要管理层成员；及

(vi) 该实体或该实体所属的集

团任何成员公司向本集团

或本集团的母公司提供主

要管理人员服务。

3. MATERIAL ACOUNTING POLICIES

(continued)

Related parties (continued)

(b) the party is an entity where any of the folowing

conditions aplies:

(i) the entity and the Group are members of the

same group;

(i) one entity is an asociate or joint venture of the

other entity (or of a parent, subsidiary or felow

subsidiary of the other entity);

(i) the entity and the Group are joint ventures of the

same third-party;

(iv) one entity is a joint venture of a third entity and

the other entity is an asociate of the third entity;

(v) the entity is a post-employment benefit plan for

the benefit of employes of either the Group or

an entity related to the Group;

(vi) the entity is controled or jointly controled by a

person identified in (a);

(vi) a person identified in (a)(i) has significant

influence over the entity or is a member of the

key management personel of the entity (or of a

parent of the entity); and

(vi) the entity, or any member of a group of which it

is a part, provides key management personel

services to the Group or to the parent of the

Group.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1610)(cid:3640)(cid:101)(cid:4416)(cid:1490)(cid:703)(cid:2979)(cid:3050)(cid:760)(cid:703)(cid:1201)(cid:5402)

除在建工程外，物业、厂房及设备

按成本减累积折旧及任何减值亏损

列账。当一项物业、厂房及设备被

分类为持作出售，或当其属分类为

持作出售的出售集团一部分时，便

不会予以折旧，并根据国际财务报

告准则第5号入账，进一步解释见

「持作出售的非流动资产及出售集

团」的会计政策。物业、厂房及设备

项目的成本包括其购买价及任何使

资产达到拟定用途运作状况及地点

而直接应计的成本。

物业、厂房及设备项目投产后产生

的开支（如维修及保养开支）一般于

产生期间自损益表中扣除。当符合

确认条件，大型检查的开支以资产

账面值金额资本化为一更换项目。

倘物业、厂房及设备的重大部分需

要每隔一段时间更换，本集团确认

该等部分为有特定使用年期的个别

资产入账并作相应折旧处理。

3. MATERIAL ACOUNTING POLICIES

(continued)

Property, plant and equipment and depreciation

Property, plant and equipment, other than construction in

progres, are stated at cost les acumulated depreciation

and any impairment loses. When an item of property, plant

and equipment is clasified as held for sale or when it is

part of a disposal group clasified as held for sale, it is not

depreciated and is acounted for in acordance with IFRS

5, as further explained in the acounting policy for “Non-

curent asets and disposal groups held for sale”. The cost

of an item of property, plant and equipment comprises

its purchase price and any directly atributable costs of

bringing the aset to its working condition and location for

its intended use.

Expenditure incured after items of property, plant and

equipment have ben put into operation, such as repairs

and maintenance, is normaly charged to the statement

of profit or los in the period in which it is incured. In

situations where the recognition criteria are satisfied, the

expenditure for a major inspection is capitalised in the

carying amount of the aset as a replacement. Where

significant parts of property, plant and equipment are

required to be replaced at intervals, the Group recognises

such parts as individual asets with specific useful lives and

depreciates them acordingly.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1610)(cid:3640)(cid:101)(cid:4416)(cid:1490)(cid:703)(cid:2979)(cid:3050)(cid:760)(cid:703)(cid:1201)(cid:5402)

(cid:128)(cid:5763)(cid:129)

折旧乃按下列各物业、厂房及设备

项目的估计可使用年期以直线法撇

销其成本至其剩余价值。就此使用

之主要年率如下：

主题公园及其他楼宇2.5%至5.0%

楼宇装修5.0%

机器10.0%至20.0%

汽车10.0%至25.0%

办公室设备及家私20.0%至33.0%

活生动物2.5%至33.3%

倘物业、厂房及设备项目内各部分

的可使用年期不同，则该项目的成

本按合理基准分配至各部分，而各

部分将独立计算折旧。将至少于每

个财报期末检讨剩余价值、可使用

年期及折旧方法，如有需要则调整。

包括首次确认的重大部分的物业、

厂房及设备项目于处置或预期日后

使用或处置不会产生任何经济利益

时终止确认。于终止确认资产当年

在损益表确认的处置或报废收入或

亏损，乃出售所得款项净额与有关

资产账面值的差额。

3. MATERIAL ACOUNTING POLICIES

(continued)

Property, plant and equipment and depreciation

(continued)

Depreciation is calculated on the straight-line basis to write

of the cost of each item of property, plant and equipment to

its residual value over its estimated useful life. The principal

anual rates used for this purpose are as folows:

Theme parks and other buildings2.5% to 5.0%

Building improvements5.0%

Machinery10.0% to 20.0%

Motor vehicles10.0% to 25.0%

Ofice equipment and furniture20.0% to 33.0%

Live animals2.5% to 33.3%

Where parts of an item of property, plant and equipment

have diferent useful lives, the cost of that item is alocated

on a reasonable basis among the parts and each part is

depreciated separately. Residual values, useful lives and

the depreciation method are reviewed, and adjusted if

apropriate, at least at each financial year end.

An item of property, plant and equipment including any

significant part initialy recognised is derecognised upon

disposal or when no future economic benefits are expected

from its use or disposal. Any gain or los on disposal or

retirement recognised in the statement of profit or los in the

year the aset is derecognised is the diference betwen the

net sales proceds and the carying amount of the relevant

aset.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1610)(cid:3640)(cid:101)(cid:4416)(cid:1490)(cid:703)(cid:2979)(cid:3050)(cid:760)(cid:703)(cid:1201)(cid:5402)

(cid:128)(cid:5763)(cid:129)

在建工程按成本减任何减值亏损列

账而不计提折旧。在建工程于落成

并可用时重新分类至物业、厂房及

设备的适当类别。

(cid:1203)(cid:3871)(cid:1610)(cid:3640)

投资物业指为赚取租金收益及╱或

资本增值目的而持有的土地及楼宇

权益（包括使用权资产）。该等物业

首先按成本（包括交易成本）计量。

首次确认后，投资物业按反映报告

期末市况的公允价值列账。

投资物业公允价值变动产生的收入

或亏损，会于产生年度在损益表中

入账。

报废或处置一项投资物业产生的任

何收入或亏损，会于报废或处置年

度在损益表中确认。

3. MATERIAL ACOUNTING POLICIES

(continued)

Property, plant and equipment and depreciation

(continued)

Construction in progres is stated at cost les any

impairment loses, and is not depreciated. It is reclasified

to the apropriate category of property, plant and equipment

when completed and ready for use.

Investment properties

Investment properties are interests in land and buildings

(including right-of-use asets) held to earn rental income

and/or for capital apreciation. Such properties are

measured initialy at cost, including transaction costs.

Subsequent to initial recognition, investment properties are

stated at fair value, which reflects market conditions at the

end of the reporting period.

Gains or loses arising from changes in the fair values of

investment properties are included in the statement of profit

or los in the year in which they arise.

Any gains or loses on the retirement or disposal of an

investment property are recognised in the statement of profit

or los in the year of the retirement or disposal.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1203)(cid:3871)(cid:1610)(cid:3640)(cid:128)(cid:5763)(cid:129)

将投资物业转拨至业主占用物业或

存货，物业的后续会计处理的视作

成本为其改变用途日期的公允价

值。如一项由本集团作为业主占用

的物业成为一项投资物业，本集团

按「物业、厂房及设备以及折旧」所

列的政策就自有物业列账及╱或按

「使用权资产」所列的政策就持有作

为使用权资产的物业入账，直至用

途改变的日期为止，而于该日该物

业账面值与公允价值之间的差额将

按上文「物业、厂房及设备以及折

旧」所列的政策列作重估。至于由持

作出售的已落成物业转拨至投资物

业，于该日该项物业的公允价值与

其之前的账面值之间的差额在损益

表内确认。

(cid:1845)(cid:1066)(cid:776)(cid:2607)(cid:1625)(cid:1698)(cid:1908)(cid:2583)(cid:3871)(cid:2858)

倘非流动资产的账面值将主要透过

销售交易而非透过持续使用收回，

则分类为持作出售。在此情况下，

该资产可按当前状况即时出售，惟

仅须受出售该等资产的一般及惯用

条款所规限，且实现其出售的概率

必须极高。

3. MATERIAL ACOUNTING POLICIES

(continued)

Investment properties (continued)

For a transfer from investment properties to owner-ocupied

properties or inventories, the demed cost of a property

for subsequent acounting is its fair value at the date of

change in use. If a property ocupied by the Group as an

owner-ocupied property becomes an investment property,

the Group acounts for such property in acordance with

the policy stated under “Property, plant and equipment

and depreciation” for owned property and/or acounts for

such property in acordance with the policy stated under

“Right-of-use asets” for property held as a right-of-use

aset up to the date of change in use, and any diference

at that date betwen the carying amount and the fair

value of the property is acounted for as a revaluation in

acordance with the policy stated under “Property, plant

and equipment and depreciation” above. For a transfer from

completed properties held for sale to investment properties,

any diference betwen the fair value of the property at that

date and its previous carying amount is recognised in the

statement of profit or los.

Non-curent asets held for sale

Non-curent asets are clasified as held for sale if their

carying amounts wil be recovered principaly through a

sales transaction rather than through continuing use. For this

to be the case, the aset must be available for imediate

sale in its present condition subject only to terms that are

usual and customary for the sale of such asets and its sale

must be highly probable.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

3. MATERIAL ACOUNTING POLICIES

(continued)

Non-curent asets held for sale (continued)

Non-curent asets (other than investment properties and

financial asets) clasified as held for sale are measured at

the lower of their carying amounts and fair values les costs

to sel.

Intangible asets

Intangible asets acquired separately are measured on

initial recognition at cost. The cost of intangible asets

acquired in a busines combination is the fair value at the

date of acquisition. The useful lives of intangible asets are

asesed to be either finite or indefinite. Intangible asets

with finite lives are subsequently amortised over the useful

economic life and asesed for impairment whenever there

is an indication that the intangible aset may be impaired.

The amortisation period and the amortisation method for an

intangible aset with a finite useful life are reviewed at least

at each financial year end.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1845)(cid:1066)(cid:776)(cid:2607)(cid:1625)(cid:1698)(cid:1908)(cid:2583)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

分类为持作出售的非流动资产（投资

物业及金融资产除外）按其账面值与

公允价值减出售成本两者间较低者

计量。

(cid:3276)(cid:1174)(cid:3871)(cid:2858)

单独取得的无形资产于首次确认时

按成本计量。通过业务合并取得的

无形资产的成本为收购日期的公允

价值。无形资产的可使用年期评估

分为有限期或无限期。有限期的无

形资产随后按可使用经济年期摊

销，并于有迹象显示无形资产可能

出现减值时评估减值。可使用年期

有限的无形资产的摊销期及摊销方

法至少于每个财政年度末检讨一次。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:3276)(cid:1174)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

软件及版权

软件及版权按成本减任何减值亏损

列账，并按直线法于5年至10年的

估计可使用年期内摊销。

(cid:2401)(cid:3875)

本集团于合约开始时评估合约是否

一项或是否包含租赁。倘合约让渡

于一段时间控制使用特定资产以换

取代价的权利，该合约是一项租赁

或包含一项租赁。

本集团作为承租人

除短期租赁及低价值资产租赁外，

本集团就所有租赁应用单一的确认

及计量方法。本集团就支付租赁款

项确认租赁负债，以及就相关资产

的使用权确认使用权资产。

于包含租赁部分及非租赁部分的合

约开始或被重新评估时，本集团采

用实务简便方法，不把非租赁部分

分开，并把租赁部分及相关的非租

赁部分（例如物业租赁的物业管理服

务）入账列为单一的租赁部分。

3. MATERIAL ACOUNTING POLICIES

(continued)

Intangible asets (continued)

Software and copyright

Software and copyright are stated at cost les any

impairment loses and are amortised on the straight-line

basis over their estimated useful lives of 5 to 10 years.

Leases

The Group aseses at contract inception whether a

contract is, or contains, a lease. A contract is, or contains,

a lease if the contract conveys the right to control the use

of an identified aset for a period of time in exchange for

consideration.

Group as a lese

The Group aplies a single recognition and measurement

aproach for al leases, except for short-term leases and

leases of low-value asets. The Group recognises lease

liabilities to make lease payments and right-of-use asets

representing the right to use the underlying asets.

At inception or on reasesment of a contract that contains

a lease component and non-lease component(s), the Group

adopts the practical expedient not to separate non-lease

component(s) and to acount for the lease component

and the asociated non-lease component(s) (e.g., property

management services for leases of properties) as a single

lease component.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:2401)(cid:3875)(cid:128)(cid:5763)(cid:129)

本集团作为承租人（续）

(a) 使用权资产

使用权资产于租赁开始日期

（即相关资产可供使用当日）

确认。使用权资产按成本减累

计折旧及任何减值亏损计量，

并就重新计量租赁负债作出调

整。使用权资产的成本包括于

开始日期或之前的已确认租赁

负债、已产生的初始直接成本

及已支付的租赁款项的金额，

减去任何已收租赁优惠。在适

用情况下，使用权资产的成本

亦包括拆卸及移除相关资产或

修复相关资产或其所在场地的

估计成本。使用权资产以直线

法于租赁期或资产的估计可使

用年期（以较短者为准）折旧如

下：

倘租赁资产的拥有权于租赁期

结束时转移至本集团，或成本

反映购买选择权获行使，则使

用资产的估计可使用年期计算

折旧。

3. MATERIAL ACOUNTING POLICIES

(continued)

Leases (continued)

Group as a lese (continued)

(a) Right-of-use asets

Right-of-use asets are recognised at the

comencement date of the lease (that is the date

the underlying aset is available for use). Right-of-

use asets are measured at cost, les acumulated

depreciation and any impairment loses, and adjusted

for any remeasurement of lease liabilities. The cost

of right-of-use asets includes the amount of lease

liabilities recognised, initial direct costs incured, and

lease payments made at or before the comencement

date les any lease incentives received. Where

aplicable, the cost of a right-of-use aset also

includes an estimate of costs to dismantle and remove

the underlying aset or to restore the underlying aset

or the site on which it is located. Right-of-use asets

are depreciated on a straight-line basis over the

shorter of the lease terms and the estimated useful

lives of the asets as folows:

Leasehold land40 to 50 years

租赁土地40至50年

Buildings2 to 10 years

楼宇2至10年

If ownership of the leased aset transfers to the Group

by the end of the lease term or the cost reflects

the exercise of a purchase option, depreciation is

calculated using the estimated useful life of the aset.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:2401)(cid:3875)(cid:128)(cid:5763)(cid:129)

本集团作为承租人（续）

(a) 使用权资产（续）

当使用权资产与于持作为发展

中物业或持作出售的已落成物

业的租赁土地的权益有关，则

其后根据本集团有关「发展中

物业」或「持作出售的已落成物

业」的政策，按成本或可变现

净值（以较低者为准）计量。使

用权资产如符合投资物业的定

义，便计入投资物业内。根据

本集团有关「投资物业」的政

策，相应的使用权资产初始按

成本计量，其后按公允价值计

量。

(b) 租赁负债

租赁负债于租赁开始日期按将

于租赁期内支付的租赁付款的

现值确认。租赁付款包括固定

付款（包括实质的固定付款）减

任何应收租赁优惠、视乎指数

或利率而定的可变租赁付款，

以及预期将根据余值担保支付

的款项。租赁付款亦包括可合

理肯定本集团会行使的购买选

择权的行使价，以及就终止租

赁（倘租赁期反映本集团行使

终止租赁的选择权）支付的罚

款。并非视乎指数或利率而定

的可变租赁付款于触发付款的

事件或情况发生期间内确认为

开支。

3. MATERIAL ACOUNTING POLICIES

(continued)

Leases (continued)

Group as a lese (continued)

(a) Right-of-use asets (continued)

When the right-of-use asets relate to interests in

leasehold land held as properties under development

and completed properties held for sale, they are

subsequently measured at the lower of cost and net

realisable value in acordance with the Group’s policy

for “properties under development” and “completed

properties held for sale”. When a right-of-use aset

mets the definition of investment property, it is

included in investment properties. The coresponding

right-of-use aset is initialy measured at cost, and

subsequently measured at fair value, in acordance

with the Group’s policy for “investment properties”.

(b) Lease liabilities

Lease liabilities are recognised at the comencement

date of the lease at the present value of lease

payments to be made over the lease term. The

lease payments include fixed payments (including in-

substance fixed payments) les any lease incentives

receivable, variable lease payments that depend on

an index or a rate, and amounts expected to be paid

under residual value guarantes. The lease payments

also include the exercise price of a purchase option

reasonably certain to be exercised by the Group and

payments of penalties for termination of a lease, if the

lease term reflects the Group exercising the option to

terminate the lease. The variable lease payments that

do not depend on an index or a rate are recognised

as an expense in the period in which the event or

condition that trigers the payment ocurs.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:2401)(cid:3875)(cid:128)(cid:5763)(cid:129)

本集团作为承租人（续）

(b) 租赁负债（续）

在计算租赁付款的现值时，由

于无法轻易厘定租赁内隐含的

利率，本集团使用其于租赁开

始日期的增量借款利率。于开

始日期后，租赁负债的金额会

被调高以反映利息增加，并就

已支付的租赁款项作出调减。

此外，如有变更、租赁期转

变、租赁付款转变（例如因指

数或利率变动以致未来租赁付

款转变）或相关资产购买选择

权的评估转变，则租赁负债的

账面值被重新计量。

本集团的租赁负债计入计息银

行及其他借贷内。

本集团对其机器及设备的短期

租赁（即租赁期由开始日期起

计为12个月或以下且不包含购

买选择权的租赁）应用短期租

赁确认豁免。本集团亦对被视

为低价值的办公室设备及手提

电脑的租赁应用低价值资产租

赁确认豁免。

短期租赁及低价值资产租赁的

租赁付款以直线法于租赁期内

确认为开支。

3. MATERIAL ACOUNTING POLICIES

(continued)

Leases (continued)

Group as a lese (continued)

(b) Lease liabilities (continued)

In calculating the present value of lease payments,

the Group uses its incremental borowing rate at the

lease comencement date because the interest rate

implicit in the lease is not readily determinable. After

the comencement date, the amount of lease liabilities

is increased to reflect the acretion of interest and

reduced for the lease payments made. In adition,

the carying amount of lease liabilities is remeasured

if there is a modification, a change in the lease term,

a change in lease payments (e.g., a change to future

lease payments resulting from a change in an index

or rate) or a change in asesment of an option to

purchase the underlying aset.

The Group’s lease liabilities are included in interest-

bearing bank and other borowings.

The Group aplies the short-term lease recognition

exemption to its short-term leases of machinery and

equipment (that is those leases that have a lease

term of 12 months or les from the comencement

date and do not contain a purchase option). It also

aplies the recognition exemption for leases of low-

value asets to leases of ofice equipment and laptop

computers that are considered to be of low value.

Lease payments on short-term leases and leases of

low-value asets are recognised as an expense on a

straight-line basis over the lease term.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:2401)(cid:3875)(cid:128)(cid:5763)(cid:129)

本集团作为出租人

当本集团作为出租人时，其于租赁

开始（或当作出租赁修订时）将其各

租赁分类为经营租赁或融资租赁。

本集团没有将资产拥有权伴随的绝

大部分风险及回报转移的租赁分类

为经营租赁。当合约包含租赁及非

租赁部分时，本集团按相对单独的

销售价格基准将合约的代价分配至

各部分。租赁收入按直线法于租赁

期内入账，并基于其经营性质而计

入损益表内的收入中。于进行经营

租赁协商及安排期间产生的初始直

接成本加入于租赁资产的账面值，

并按相同基准于租赁期内确认为租

金收入。或然租金于赚取的期间内

确认为收入。

相关资产的拥有权伴随的绝大部分

风险及回报转移至承租人的租赁入

账列为融资租赁。

于开始日期，租赁资产的成本乃按

租赁付款的现值及相关付款（包括初

始直接成本）拨充资本，并按相等于

租赁投资净额相同的金额呈列为一

项应收款项。有关租赁投资净额的

财务收入乃于损益表中确认，以按

租赁期提供一个固定的定期回报率。

3. MATERIAL ACOUNTING POLICIES

(continued)

Leases (continued)

Group as a lesor

When the Group acts as a lesor, it clasifies at lease

inception (or when there is a lease modification) each of its

leases as either an operating lease or a finance lease.

Leases in which the Group does not transfer substantialy

al the risks and rewards incidental to ownership of an aset

are clasified as operating leases. When a contract contains

lease and non-lease components, the Group alocates

the consideration in the contract to each component on

a relative stand-alone seling price basis. Rental income is

acounted for on a straight-line basis over the lease terms

and is included in revenue in the statement of profit or los

due to its operating nature. Initial direct costs incured in

negotiating and aranging an operating lease are aded to

the carying amount of the leased aset and recognised

over the lease term on the same basis as rental income.

Contingent rents are recognised as revenue in the period in

which they are earned.

Leases that transfer substantialy al the risks and rewards

incidental to ownership of an underlying aset to the lese

are acounted for as finance leases.

At the comencement date, the cost of the leased aset

is capitalised at the present value of the lease payments

and related payments (including the initial direct costs),

and presented as a receivable at an amount equal to the

net investment in the lease. The finance income on the net

investment in the lease is recognised in the statement of

profit or los so as to provide a constant periodic rate of

return over the lease terms.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:3311)(cid:2205)(cid:661)(cid:1610)(cid:3640)

发展中物业拟于落成后持有等待出

售。

发展中物业按成本与可变现净值中

的较低者列账，而成本则包括土地

成本、建筑成本、借贷成本、专业

费用及于发展期内与有关物业直接

3. MATERIAL ACOUNTING POLICIES

(continued)

Properties under development

Properties under development are intended to be held for

sale after completion.

Properties under development are stated at the lower of

cost and net realisable value and comprise land costs,

construction costs, borowing costs, profesional fes and

other costs directly atributable to such properties incured

during the development period.

Properties under development are clasified as curent

asets unles the construction period of the relevant

property development project is expected to complete

beyond the normal operating cycle. On completion, the

properties are transfered to completed properties held for

sale.

Completed properties held for sale

Completed properties held for sale are recognised in the

consolidated statement of financial position at the lower

of cost and net realisable value. Net realisable value is

estimated by the directors based on the prevailing market

conditions. Cost is determined by an aportionment of the

total costs of land and buildings atributable to the unsold

properties. Any exces of cost over the net realisable value

of an individual item of completed properties for sale is

acounted for as a provision.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1203)(cid:3871)(cid:703)(cid:1353)(cid:764)(cid:1686)(cid:4932)(cid:3871)(cid:2858)

首次确认及计量

金融资产于初步确认时分类为其后

按摊余成本、透过其他全面收益按

公允价值列账及透过损益按公允价

值列账。

金融资产于初步确认时的分类乃取

决于金融资产的合约现金流量特

征，以及本集团管理金融资产的业

务模式。除不含重大融资部分或本

集团已应用实务简便方法不调整重

大融资部分的影响的贸易应收款项

外，本集团初步按公允价值计量金

融资产；如属并非透过损益按公允

价值列账的金融资产，则另加交易

成本。不含重大融资部分或本集团

已应用实务简便方法的贸易应收款

项乃根据下文「收入确认」所载的政

策，按根据国际财务报告准则第15

号所厘定的交易价格计量。

为使金融资产分类并按摊余成本或

透过其他全面收益公允价值列账计

量，其需要产生有关未偿还本金额

纯粹本金及利息付款（「SPI」）的现

金流量。现金流并非SPI之金融资

产分类为透过损益按公允价值列账

并按此计量，而不论业务模式。

3. MATERIAL ACOUNTING POLICIES

(continued)

Investments and other financial asets

Initial recognition and measurement

Financial asets are clasified, at initial recognition, as

subsequently measured at amortised cost, fair value through

other comprehensive income, and fair value through profit or

los.

The clasification of financial asets at initial recognition

depends on the financial aset’s contractual cash flow

characteristics and the Group’s busines model for

managing them. With the exception of trade receivables

that do not contain a significant financing component or for

which the Group has aplied the practical expedient of not

adjusting the efect of a significant financing component,

the Group initialy measures a financial aset at its fair

value plus in the case of a financial aset not at fair value

through profit or los, transaction costs. Trade receivables

that do not contain a significant financing component or for

which the Group has aplied the practical expedient are

measured at the transaction price determined under IFRS

15 in acordance with the policies set out for “Revenue

recognition” below.

In order for a financial aset to be clasified and measured

at amortised cost or fair value through other comprehensive

income, it neds to give rise to cash flows that are solely

payments of principal and interest (“SPI”) on the principal

amount outstanding. Financial asets with cash flows that

are not SPI are clasified and measured at fair value

through profit or los, irespective of the busines model.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1203)(cid:3871)(cid:703)(cid:1353)(cid:764)(cid:1686)(cid:4932)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

首次确认及计量（续）

本集团管理金融资产的业务模式，

乃指其管理金融资产以产生现金流

量的方法。业务模式决定现金流量

会否源于收取合约现金流量、出售

金融资产或同时两者。按摊余成本

分类及计量的金融资产于一个目的

为持有金融资产以收取合约现金流

量的业务模式中持有，而透过其他

全面收益按公允价值分类及计量的

金融资产于一个目的同时为持有以

收取合约现金流量及出售的业务模

式中持有。并非于上述业务模式中

持有的金融资产透过损益按公允价

值分类及计量。

购入或售出须于一般由市场规例或

惯例指定的期间内交付资产的金融

资产于交易日期（即本集团承诺购入

或售出资产的日期）确认。

后续计量

不同类别金融资产的后续计量方法

如下：

按摊余成本计算的金融资产（债务工

具）

按摊余成本计算的金融资产其后采

用实际利率法计量，并可能被减

值。当有关资产被终止确认、更改

或减值时，收益及亏损在损益表中

确认。

3. MATERIAL ACOUNTING POLICIES

(continued)

Investments and other financial asets

(continued)

Initial recognition and measurement (continued)

The Group’s busines model for managing financial asets

refers to how it manages its financial asets in order to

generate cash flows. The busines model determines

whether cash flows wil result from colecting contractual

cash flows, seling the financial asets, or both. Financial

asets clasified and measured at amortised cost are

held within a busines model with the objective to hold

financial asets in order to colect contractual cash flows,

while financial asets clasified and measured at fair value

through other comprehensive income are held within a

busines model with the objective of both holding to colect

contractual cash flows and seling. Financial asets which

are not held within the aforementioned busines models are

clasified and measured at fair value through profit or los.

Purchases or sales of financial asets that require delivery of

asets within the period generaly established by regulation

or convention in the marketplace are recognised on the

trade date, that is, the date that the Group comits to

purchase or sel the aset.

Subsequent measurement

The subsequent measurement of financial asets depends

on their clasification as folows:

Financial asets at amortised cost (debt instruments)

Financial asets at amortised cost are subsequently

measured using the efective interest method and are

subject to impairment. Gains and loses are recognised

in the statement of profit or los when the aset is

derecognised, modified or impaired.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1203)(cid:3871)(cid:703)(cid:1353)(cid:764)(cid:1686)(cid:4932)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

后续计量（续）

透过损益按公允价值列账的金融资

产

透过损益按公允价值列账的金融资

产按公允价值于财务状况表中列

账，而公允价值的变动净额于损益

表中确认。

此分类包括本集团并未不可撤回地

选择分类为透过其他全面收益按公

允价值列账的衍生工具及股本投

资。股本投资的股息于收款的权利

已经确立时，亦于损益表中确认为

其他收入。

嵌入于具有金融负债或非金融主体

的混合式合约的衍生工具，如经济

特征及风险并非与主体息相关，

则从主体分开并入账列为独立的衍

生工具；具有与嵌入式衍生工具相

同条款的独立工具会符合衍生工具

的定义；而该混合式合约并非透过

损益按公允价值计量。嵌入式衍生

工具按公允价值计量，而公允价值

的变动于损益表中确认。只有在合

约条款变动以致大幅更改在其他情

况下所需的现金流量，或金融资产

从透过损益按公允价值类别重新分

类时，才会进行重新评估。

嵌入于含有金融资产主体的混合式

合约内的衍生工具并不分开入账。

金融资产主体连同嵌入式衍生工具

须整体分类为透过损益按公允价值

列账的金融资产。

3. MATERIAL ACOUNTING POLICIES

(continued)

Investments and other financial asets

(continued)

Subsequent measurement (continued)

Financial asets at fair value through profit or los

Financial asets at fair value through profit or los are

caried in the statement of financial position at fair value

with net changes in fair value recognised in the statement of

profit or los.

This category includes derivative instruments and equity

investments which the Group had not irevocably elected to

clasify at fair value through other comprehensive income.

Dividends on the equity investments are also recognised

as other income in the statement of profit or los when the

right of payment has ben established.

A derivative embeded in a hybrid contract, with a

financial liability or non-financial host, is separated from

the host and acounted for as a separate derivative if the

economic characteristics and risks are not closely related

to the host; a separate instrument with the same terms

as the embeded derivative would met the definition of

a derivative; and the hybrid contract is not measured at

fair value through profit or los. Embeded derivatives are

measured at fair value with changes in fair value recognised

in the statement of profit or los. Reasesment only ocurs

if there is either a change in the terms of the contract that

significantly modifies the cash flows that would otherwise be

required or a reclasification of a financial aset out of the

fair value through profit or los category.

A derivative embeded within a hybrid contract containing

a financial aset host is not acounted for separately. The

financial aset host together with the embeded derivative is

required to be clasified in its entirety as a financial aset at

fair value through profit or los.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:2910)(cid:735)(cid:4541)(cid:4265)(cid:1686)(cid:4932)(cid:3871)(cid:2858)

在以下情况下，金融资产（或（倘适

用）部分金融资产或一组同类金融资

产的一部分）将终止确认（即从本集

团的合并财务状况表中剔除）：

‧ 从资产收取现金流量的权利已

到期；或

‧ 本集团已根据「转手」安排转让

从资产收取现金流量的权利，

或已承担向第三方无重大延误

全额支付所收现金流量的责

任；及(a)本集团已转让资产的

绝大部分风险及回报，或(b)本

集团虽未转让或保留资产的绝

大部分风险及回报，但已转让

资产的控制权。

倘本集团已转让从资产收取现金流

量的权利或订立转手安排，其评估

是否已保留资产所有权的风险及回

报以及保留程度。倘并无转让或保

留资产的绝大部分风险及回报，亦

无转让资产的控制权，则本集团将

以本集团持续参与的程度继续确认

该项已转让资产。在该情况下，本

集团亦确认相关负债。已转让资产

及相关负债基于本集团所保留权利

及责任的基准计量。

以对所转让资产作担保的形式持续

参与，乃按资产原先账面值与本集

团或须偿还的代价最高金额两者的

较低者计量。

3. MATERIAL ACOUNTING POLICIES

(continued)

Derecognition of financial asets

A financial aset (or, where aplicable, a part of a financial

aset or part of a group of similar financial asets) is

primarily derecognised (i.e., removed from the Group’s

consolidated statement of financial position) when:

• the rights to receive cash flows from the aset have

expired; or

• the Group has transfered its rights to receive cash

flows from the aset or has asumed an obligation

to pay the received cash flows in ful without material

delay to a third-party under a “pas-through”

arangement; and either (a) the Group has transfered

substantialy al the risks and rewards of the aset,

or (b) the Group has neither transfered nor retained

substantialy al the risks and rewards of the aset, but

has transfered control of the aset.

When the Group has transfered its rights to receive cash

flows from an aset or has entered into a pas-through

arangement, it evaluates if, and to what extent, it has

retained the risk and rewards of ownership of the aset.

When it has neither transfered nor retained substantialy al

the risks and rewards of the aset nor transfered control of

the aset, the Group continues to recognise the transfered

aset to the extent of the Group’s continuing involvement.

In that case, the Group also recognises an asociated

liability. The transfered aset and the asociated liability are

measured on a basis that reflects the rights and obligations

that the Group has retained.

Continuing involvement that takes the form of a guarante

over the transfered aset is measured at the lower of the

original carying amount of the aset and the maximum

amount of consideration that the Group could be required to

repay.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1686)(cid:4932)(cid:3871)(cid:2858)(cid:3247)(cid:2109)

本集团就所有并非透过损益按公允

价值列账持有的债务工具确认预期

信贷亏损（「预期信贷亏损」）拨备。

预期信贷亏损基于根据合约到期的

合约现金流量与本集团预期收取的

所有现金流量（按原实际利率的约数

折现）之间的差额计算。预期现金流

量将包括来自出售所持有属于合约

条款整体部分的抵押品或其他信贷

加强措施的现金流量。

一般方法

预期信贷亏损分两个阶段确认。对

于自首次确认以来信贷风险并无大

幅增加的信贷敞口而言，就因未来

12个月内可能发生的违约事件而引

致的信贷亏损（一项12个月预期信

贷亏损）计提预期信贷亏损拨备。对

于自首次确认以来信贷风险已大幅

增加的信贷敞口而言，则须就预期

于敞口余下年期内的信贷亏损计提

亏损拨备，而不论违约时间（一项存

续期预期信贷亏损）。

于各报告日期，本集团评估金融工

具的信贷风险自首次确认以来有否

大幅增加。在作出该项评估时，本

集团将金融工具于报告日期发生违

约的风险与金融工具于首次确认日

期发生违约的风险作出比较，并考

虑在毋须付出不必要成本或努力下

可得的合理及有根据资料，包括过

往及前瞻性资料。当合约付款逾期

超过90日时，本集团认为信贷风险

已大幅增加。

3. MATERIAL ACOUNTING POLICIES

(continued)

Impairment of financial asets

The Group recognises an alowance for expected credit

loses (“ECLs”) for al debt instruments not held at fair value

through profit or los. ECLs are based on the diference

betwen the contractual cash flows due in acordance with

the contract and al the cash flows that the Group expects

to receive, discounted at an aproximation of the original

efective interest rate. The expected cash flows wil include

cash flows from the sale of colateral held or other credit

enhancements that are integral to the contractual terms.

General aproach

ECLs are recognised in two stages. For credit exposures

for which there has not ben a significant increase in credit

risk since initial recognition, ECLs are provided for credit

loses that result from default events that are posible within

the next 12 months (a 12-month ECL). For those credit

exposures for which there has ben a significant increase

in credit risk since initial recognition, a los alowance is

required for credit loses expected over the remaining life

of the exposure, irespective of the timing of the default (a

lifetime ECL).

At each reporting date, the Group aseses whether

the credit risk on a financial instrument has increased

significantly since initial recognition. When making the

asesment, the Group compares the risk of a default

ocuring on the financial instrument as at the reporting

date with the risk of a default ocuring on the financial

instrument as at the date of initial recognition and considers

reasonable and suportable information that is available

without undue cost or efort, including historical and

forward-loking information. The Group considers that

there has ben a significant increase in credit risk when

contractual payments are more than 90 days past due.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1686)(cid:4932)(cid:3871)(cid:2858)(cid:3247)(cid:2109)(cid:128)(cid:5763)(cid:129)

一般方法（续）

当合约付款逾期360日时，本集团

会视金融资产为违约。然而，在若

干情况下，当外部或外部资料显示

本集团不大可能于计及本集团所持

有的任何信贷加强措施前全数收取

未支付合约金额时，本集团亦可将

金融资产视为违约。

当并无收回合约现金流量的合理预

期时，金融资产便会被撇销。

除贸易应收款项及合约资产乃应用

简化方法（详情见下文）外，透过其

他全面收益按公允价值列账的债务

投资及按摊余成本计算的金融资产

须根据一般方法作出减值，并分类

为计量预期信贷亏损的以下阶段内。

第1阶段－自首次确认以来信贷风

险并无大幅增加且亏损

拨备按相等于12个月预

期信贷亏损的金额计量

的金融工具

第2阶段－自首次确认以来信贷风

险已大幅增加但并非信

贷减值金融资产且亏损

拨备按相等于存续期预

期信贷亏损的金额计量

的金融工具

第3阶段－于报告日期为信贷减值

（但并非已购入或已产

生的信贷减值）且亏损

拨备按相等于存续期预

期信贷亏损的金额计量

的金融资产

3. MATERIAL ACOUNTING POLICIES

(continued)

Impairment of financial asets (continued)

General aproach (continued)

The Group considers a financial aset in default when

contractual payments are 360 days past due. However,

in certain cases, the Group may also consider a financial

aset to be in default when internal or external information

indicates that the Group is unlikely to receive the

outstanding contractual amounts in ful before taking into

acount any credit enhancements held by the Group.

A financial aset is writen of when there is no reasonable

expectation of recovering the contractual cash flows.

Debt investments at fair value through other comprehensive

income and financial asets at amortised cost are subject

to impairment under the general aproach and they are

clasified within the folowing stages for measurement of

ECLs except for trade receivables and contract asets which

aply the simplified aproach as detailed below.

Stage 1 – Financial instruments for which credit risk has not

increased significantly since initial recognition and

for which the los alowance is measured at an

amount equal to 12-month ECLs

Stage 2 – Financial instruments for which credit risk has

increased significantly since initial recognition but

that are not credit-impaired financial asets and

for which the los alowance is measured at an

amount equal to lifetime ECLs

Stage 3 – Financial asets that are credit-impaired at the

reporting date (but that are not purchased or

originated credit-impaired) and for which the los

alowance is measured at an amount equal to

lifetime ECLs

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1686)(cid:4932)(cid:3871)(cid:2858)(cid:3247)(cid:2109)(cid:128)(cid:5763)(cid:129)

简化方法

就不含重大融资部分或本集团应用

实务简便方法不调整重大融资部分

的影响的贸易应收款项及合约资产

而言，本集团在计算预期信贷亏损

时应用简化方法。在简化方法下，

本集团不追踪信贷风险变动，而是

根据于各报告日期的存续期预期信

贷亏损确认亏损拨备。本集团已建

立一个拨备矩阵，其建基于本集团

过往的信贷亏损经验，并就债务人

及经济环境的特定前瞻性因素作出

调整。

就含有重大融资部分的贸易应收款

项及合约资产而言，本集团选择采

纳在以上述政策计算预期信贷亏损

时的简化方法作为其会计政策。

(cid:1686)(cid:4932)(cid:2059)(cid:3520)

首次确认及计量

金融负债于首次确认时适当地分类

为透过损益按公允价值列账的金融

负债、贷款及借贷、贸易应付款

项，或其他应付款项及应计费用。

所有金融负债首次按公允价值确

认，贷款及借贷、应付关联公司款

项及应付款项则须扣除直接应占交

易成本。

本集团的金融负债包括贸易应付款

项、其他应付款项及应计费用、应

付关联公司款项以及计息银行及其

他借款。

3. MATERIAL ACOUNTING POLICIES

(continued)

Impairment of financial asets (continued)

Simplified aproach

For trade receivables and contract asets that do not

contain a significant financing component or when the

Group aplies the practical expedient of not adjusting the

efect of a significant financing component, the Group

aplies the simplified aproach in calculating ECLs. Under

the simplified aproach, the Group does not track changes

in credit risk, but instead recognises a los alowance based

on lifetime ECLs at each reporting date. The Group has

established a provision matrix that is based on its historical

credit los experience, adjusted for forward-loking factors

specific to the debtors and the economic environment.

For trade receivables and contract asets that contain a

significant financing component and lease receivables,

the Group choses as its acounting policy to adopt the

simplified aproach in calculating ECLs with policies as

described above.

Financial liabilities

Initial recognition and measurement

Financial liabilities are clasified, at initial recognition, as

financial liabilities at fair value through profit or los, loans

and borowings, trade payables, or other payables and

acruals as apropriate.

Al financial liabilities are recognised initialy at fair value

and in the case of loans and borowings, amounts due to

related companies and payables, net of directly atributable

transaction costs.

The Group’s financial liabilities include trade payables, other

payables and acruals, amounts due to related companies

and interest-bearing bank and other borowings.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1686)(cid:4932)(cid:2059)(cid:3520)(cid:128)(cid:5763)(cid:129)

后续计量

视乎金融负债的分类，金融负债的

后续计量方法如下：

按摊余成本计算的金融负债（贸易及

其他应付款项以及借贷）

首次确认后，贸易及其他应付款项

以及计息借贷其后以实际利率法按

摊余成本计量，倘折让影响不大，

则按成本列账。倘负债终止确认及

已透过实际利率摊销，则收入及亏

损于损益表确认。

计算摊余成本时已计及任何收购折

让或溢价，以及实际利率所包含的

费用或成本。实际利率摊销计入损

益表的财务成本。

(cid:2910)(cid:735)(cid:4541)(cid:4265)(cid:1686)(cid:4932)(cid:2059)(cid:3520)

金融负债于负债责任解除、取消或

届满时终止确认。

倘现有金融负债被另一项由同一借

贷人提供而绝大部分条款不同的负

债所取代，或现有负债的条款大幅

修订，则有关取代或修订视作以终

止确认原有负债及确认新负债方式

处理，而相关账面值的差额会于损

益表内确认。

3. MATERIAL ACOUNTING POLICIES

(continued)

Financial liabilities (continued)

Subsequent measurement

The subsequent measurement of financial liabilities depends

on their clasification as folows:

Financial liabilities at amortised cost (trade and other

payables, and borowings)

After initial recognition, trade and other payables, and

interest-bearing borowings are subsequently measured

at amortised cost, using the efective interest rate method

unles the efect of discounting would be imaterial, in

which case they are stated at cost. Gains and loses are

recognised in the statement of profit or los when the

liabilities are derecognised as wel as through the efective

interest rate amortisation proces.

Amortised cost is calculated by taking into acount any

discount or premium on acquisition and fes or costs

that are an integral part of the efective interest rate. The

efective interest rate amortisation is included in finance

costs in the statement of profit or los.

Derecognition of financial liabilities

A financial liability is derecognised when the obligation under

the liability is discharged or canceled, or expires.

When an existing financial liability is replaced by another

from the same lender on substantialy diferent terms, or the

terms of an existing liability are substantialy modified, such

an exchange or modification is treated as a derecognition of

the original liability and a recognition of a new liability, and

the diference betwen the respective carying amounts is

recognised in the statement of profit or los.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1686)(cid:4932)(cid:648)(cid:1352)(cid:1625)(cid:1514)(cid:4694)

如有现行可强制执行的法律权利抵

销已确认的金额，且拟以净额基准

结算或同时变现资产与清偿负债，

则把金融资产与金融负债互相抵

销，而净额于财务状况表内呈报。

(cid:2219)(cid:960)股

本公司或本集团购回并持有的自有

权益工具（库存股）按成本直接在权

益中确认。购买、出售、发行或注

销本集团的自有权益工具不会在损

益表中确认收益或亏损。

(cid:859)(cid:1610)(cid:3871)(cid:2858)

生物资产指海洋生物，乃于初始确

认及于各报告期末按其公允价值减

出售成本计量。初始按公允价值减

出售成本确认生物资产及由于生产

资产的公允价值减出售成本变动而

产生的收益或亏损，于产生的期间

计入损益中。

(cid:960)(cid:2988)

存货按成本与可变现净值中的较低

者列账。成本按先入先出基准厘

定，而在制品及制成品则包括直接

材料、直接劳工及适当部分的间接

成本。可变现净值按估计售价减截

至竣工及出售所涉任何估计成本计

算。

3. MATERIAL ACOUNTING POLICIES

(continued)

Ofseting of financial instruments

Financial asets and financial liabilities are ofset and the

net amount is reported in the statement of financial position

if there is a curently enforceable legal right to ofset the

recognised amounts and there is an intention to setle on

a net basis, or to realise the asets and setle the liabilities

simultaneously.

Treasury shares

Own equity instruments which are reacquired and held by

the Company or the Group (treasury shares) are recognised

directly in equity at cost. No gain or los is recognised in

the statement of profit or los on the purchase, sale, isue

or cancelation of the Group’s own equity instruments.

Biological asets

Biological asets represent marine animals. They are

measured on initial recognition and at the end of each

reporting period at their fair value les costs to sel. A gain

or los arising on initial recognition of biological aset at fair

value les costs to sel and from a change in fair value les

costs to sel of a biological aset is included in profit or los

for the period in which it arises.

Inventories

Inventories are stated at the lower of cost and net realisable

value. Cost is determined on the first-in, first-out basis

and, in the case of work in progres and finished gods,

comprises direct materials, direct labour and an apropriate

proportion of overheads. Net realisable value is based on

estimated seling prices les any estimated costs to be

incured to completion and disposal.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:2852)(cid:1686)(cid:703)(cid:2852)(cid:1686)(cid:3331)(cid:2109)(cid:1610)

财务状况表中的现金及现金等值物

包括所持现金与银行现金以及到期

日通常为三个月以内的短期高流通

存款，该等存款可随时转换成已知

金额现金，面临价值变动的风险并

不重大并为满足短期现金承担而持

有。

就合并现金流量表而言，现金及现

金等值物包括所持现金与银行现

金，以及如上文所定义的短期存

款，再扣除于要求时偿还且为本集

团现金管理所包含的银行透支。

(cid:4449)(cid:3050)

倘因过往事件须承担现时责任（法定

或推定），而履行该责任可能导致未

来资源外流，且该责任所涉金额能

够可靠估计，则确认拨备。

倘本集团预计一项拨备的部分或全

部将获得补偿，则补偿金额作为单

独的资产予以确认，但仅适用于补

偿金额几乎确定时。与拨备有关的

开支于损益表中呈列，扣除任何补

偿金额。

倘折现影响重大，则确认拨备的金

额为预期履行责任所需未来开支于

报告期末的现值。折现值随时间

增加的金额计入损益表中的财务成

本内。

3. MATERIAL ACOUNTING POLICIES

(continued)

Cash and cash equivalents

Cash and cash equivalents in the statement of financial

position comprise cash on hand and at banks, and short-

term highly liquid deposits with a maturity of generaly

within thre months that are readily convertible into known

amounts of cash, subject to an insignificant risk of changes

in value and held for the purpose of meting short-term

cash comitments.

For the purpose of the consolidated statement of cash

flows, cash and cash equivalents comprise cash on hand

and at banks, and short-term deposits as defined above,

les bank overdrafts which are repayable on demand and

form an integral part of the Group’s cash management.

Provisions

A provision is recognised when a present obligation (legal or

constructive) has arisen as a result of a past event and it is

probable that a future outflow of resources wil be required

to setle the obligation, provided that a reliable estimate can

be made of the amount of the obligation.

When the Group expects some or al of a provision to be

reimbursed, the reimbursement is recognised as a separate

aset, but only when the reimbursement is virtualy certain.

The expense relating to a provision is presented in the

statement of profit or los net of any reimbursement.

When the efect of discounting is material, the amount

recognised for a provision is the present value at the end

of the reporting period of the future expenditures expected

to be required to setle the obligation. The increase in the

discounted present value amount arising from the pasage

of time is included in finance costs in the statement of profit

or los.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1492)(cid:2683)(cid:3324)

所得税包括即期及递延税项。与在

损益表以外确认的项目有关的所得

税于损益表以外，在其他全面收益

中或直接在权益内确认。

即期税项资产及负债根据截至报告

期末已颁布或实际已颁布的税率（及

税法），并考虑到本集团经营所在国

家现行的诠释及惯例，按预计可自

税务部门收回或应付税务部门的金

额计算。

就财务报告目的而言，递延税项以

负债法就报告期末资产及负债的税

基与其账面值之间的所有暂时差额

作拨备。

除下列情况外，就所有应课税暂时

差额确认递延税项负债：

‧ 倘递延税项负债来自非业务合

并的交易中首次确认的商誉或

资产或负债，且于交易时不影

响会计利润及应课税利润或亏

损且不产生相等的应课税及可

扣税暂时差额；及

‧ 对于与投资附属公司及一间联

营公司有关的应课税暂时差

额，倘能够控制拨回暂时差额

的时间，且于可见将来可能不

会拨回暂时差额。

3. MATERIAL ACOUNTING POLICIES

(continued)

Income tax

Income tax comprises curent and defered tax. Income

tax relating to items recognised outside profit or los

is recognised outside profit or los, either in other

comprehensive income or directly in equity.

Curent tax asets and liabilities are measured at the

amount expected to be recovered from or paid to the

taxation authorities, based on tax rates (and tax laws) that

have ben enacted or substantively enacted by the end of

the reporting period, taking into consideration interpretations

and practices prevailing in the countries in which the Group

operates.

Defered tax is provided, using the liability method, on al

temporary diferences at the end of the reporting period

betwen the tax bases of asets and liabilities and their

carying amounts for financial reporting purposes.

Defered tax liabilities are recognised for al taxable

temporary diferences, except:

• when the defered tax liability arises from the initial

recognition of godwil or an aset or liability in a

transaction that is not a busines combination and,

at the time of the transaction, afects neither the

acounting profit nor taxable profit or los and does

not give rise to equal taxable and deductible temporary

diferences; and

• in respect of taxable temporary diferences asociated

with investments in subsidiaries and an asociate,

when the timing of the reversal of the temporary

diferences can be controled and it is probable that

the temporary diferences wil not reverse in the

foreseable future.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1492)(cid:2683)(cid:3324)(cid:128)(cid:5763)(cid:129)

递延税项资产就所有可扣税暂时差

额，以及结转的未动用税项抵免及

任何未动用税项亏损而确认。递延

税项资产的确认，以有可能出现应

课税溢利以供可扣税暂时差额以及

未动用税项抵免及未动用税项亏损

的结转来抵销者为限，惟以下情况

除外：

‧ 倘递延税项资产与非业务合并

的交易中首次确认资产或负债

时产生的可扣税暂时差额有

关，且于交易时并不影响会计

利润及应课税利润或亏损且不

产生相等的应课税及可扣税暂

时差额；及

‧ 对于与投资附属公司及一间联

营公司有关的可扣税暂时差

额，递延税项资产仅于暂时差

额会在可见将来拨回且有可用

以抵销暂时差额的应课税利润

时确认。

递延税项资产的账面值于各报告期

末检讨，倘不再可能有足够应课税

利润可以运用全部或部分递延税项

资产，则相应调减。未确认的递延

税项资产于各报告期末重新评估，

如可能有足够应课税利润以收回全

部或部分递延税项资产，则确认相

关的金额。

3. MATERIAL ACOUNTING POLICIES

(continued)

Income tax (continued)

Defered tax asets are recognised for al deductible

temporary diferences, and the caryforward of unused tax

credits and any unused tax loses. Defered tax asets are

recognised to the extent that it is probable that taxable profit

wil be available against which the deductible temporary

diferences, and the caryforward of unused tax credits and

unused tax loses can be utilised, except:

• when the defered tax aset relating to the deductible

temporary diferences arises from the initial recognition

of an aset or liability in a transaction that is not

a busines combination and, at the time of the

transaction, afects neither the acounting profit nor

taxable profit or los and does not give rise to equal

taxable and deductible temporary diferences; and

• in respect of deductible temporary diferences

asociated with investments in subsidiaries and an

asociate, defered tax asets are only recognised

to the extent that it is probable that the temporary

diferences wil reverse in the foreseable future

and taxable profit wil be available against which the

temporary diferences can be utilised.

The carying amount of defered tax asets is reviewed

at the end of each reporting period and reduced to the

extent that it is no longer probable that suficient taxable

profit wil be available to alow al or part of the defered

tax aset to be utilised. Unrecognised defered tax asets

are reasesed at the end of each reporting period and are

recognised to the extent that it has become probable that

suficient taxable profit wil be available to alow al or part of

the defered tax aset to be recovered.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1492)(cid:2683)(cid:3324)(cid:128)(cid:5763)(cid:129)

递延税项资产及负债根据于报告期

末已颁布或实际已颁布的税率（及税

法），按预期适用于变现资产或偿还

负债期间的税率计算。

倘及仅当本集团具有在法律上可强

制执行的权利，将即期税项资产与

即期税项负债抵销，且递延税项资

产及递延税项负债与同一税务机关

就同一课税实体或就有意按净额基

准结算即期税项负债及资产或同时

变现资产及清偿负债的不同实体所

征收的所得税有关，则于预期结算

或收回大额递延税项负债或资产的

各个未来期间，可将递延税项资产

与递延税项负债抵销。

(cid:1857)(cid:1460)(cid:3838)(cid:3432)

倘能合理确定将可收取政府补贴并

符合所有附带条件，则按公允价值

确认政府补贴。倘补贴与开支项目

有关，则会在拟补贴成本支销的相

应期间内有系统地确认补贴为收益。

倘补贴与资产有关，则公允价值计

入递延收入账，并于有关资产估计

可使用年期按等额分期拨至损益

表，或自资产账面值扣除并透过减

少折旧开支的方式拨至损益表。

3. MATERIAL ACOUNTING POLICIES

(continued)

Income tax (continued)

Defered tax asets and liabilities are measured at the tax

rates that are expected to aply to the period when the

aset is realised or the liability is setled, based on tax rates

(and tax laws) that have ben enacted or substantively

enacted by the end of the reporting period.

Defered tax asets and defered tax liabilities are ofset

if and only if the Group has a legaly enforceable right to

set of curent tax asets and curent tax liabilities and the

defered tax asets and defered tax liabilities relate to

income taxes levied by the same taxation authority on either

the same taxable entity or diferent taxable entities which

intend either to setle curent tax liabilities and asets on a

net basis, or to realise the asets and setle the liabilities

simultaneously, in each future period in which significant

amounts of defered tax liabilities or asets are expected to

be setled or recovered.

Government grants

Government grants are recognised at their fair value where

there is reasonable asurance that the grant wil be received

and al ataching conditions wil be complied with. When the

grant relates to an expense item, it is recognised as income

on a systematic basis over the periods that the costs, for

which it is intended to compensate, are expensed.

Where the grant relates to an aset, the fair value is credited

to a defered income acount and is released to the

statement of profit or los over the expected useful life of

the relevant aset by equal anual instalments or deducted

from the carying amount of the aset and released to the

statement of profit or los by way of a reduced depreciation

charge.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:983)(cid:605)(cid:4541)(cid:4265)

来自客户合约的收入

来自客户合约的收入于货品或服务

的控制权转移至客户时，按反映本

集团预期于该等货品或服务交易中

有权收取的代价的金额确认。

当合约中的代价有可变金额时，会

估计本集团就向客户转移货品或服

务交易中将有权收取的代价金额。

可变代价于订立合约时估计并以此

为限，直至与可变代价相关的不确

定性其后获解决时，已确认的累计

收入金额相当可能不会发生重大收

入拨回为止。

当合约含有融资部分，就转移货品

或服务予客户而向客户提供超过一

年的重大融资利益时，收入按应收

款项的现值（采用会反映于本集团与

该客户之间的独立融资交易中于订

立合约的折现率折现）计量。当合约

含有融资部分，向本集团提供超过

一年的重大融资利益时，根据合约

确认的收入包括根据实际利率法就

合约负债累计的利息开支。就客户

付款至转移已承诺货品或服务期间

为一年或以下的合约而言，交易价

格并不就重大融资部分的影响采用

国际财务报告准则第15号的实务简

便方法予以调整。

3. MATERIAL ACOUNTING POLICIES

(continued)

Revenue recognition

Revenue from contracts with customers

Revenue from contracts with customers is recognised when

control of gods or services is transfered to the customers

at an amount that reflects the consideration to which the

Group expects to be entitled in exchange for those gods or

services.

When the consideration in a contract includes a variable

amount, the amount of consideration is estimated to which

the Group wil be entitled in exchange for transfering

the gods or services to the customer. The variable

consideration is estimated at contract inception and

constrained until it is highly probable that a significant

revenue reversal in the amount of cumulative revenue

recognised wil not ocur when the asociated uncertainty

with the variable consideration is subsequently resolved.

When the contract contains a financing component which

provides the customer with a significant benefit of financing

the transfer of gods or services to the customer for more

than one year, revenue is measured at the present value of

the amount receivable, discounted using the discount rate

that would be reflected in a separate financing transaction

betwen the Group and the customer at contract inception.

When the contract contains a financing component which

provides the Group with a significant financial benefit for

more than one year, revenue recognised under the contract

includes the interest expense acreted on the contract

liability under the efective interest method. For a contract

where the period betwen the payment by the customer and

the transfer of the promised gods or services is one year

or les, the transaction price is not adjusted for the efects

of a significant financing component, using the practical

expedient in IFRS 15.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:983)(cid:605)(cid:4541)(cid:4265)(cid:128)(cid:5763)(cid:129)

来自客户合约的收入（续）

(a) 货品销售

来自销售货品的收入于资产的

控制权转移至客户（一般于交

付货品时）的时间点确认。

(b) 门票销售

门票销售为销售门票及向游客

提供园内服务。收入于提供有

关服务及客户同时获得并耗用

本集团所提供的利益时确认。

3. MATERIAL ACOUNTING POLICIES

(continued)

Revenue recognition (continued)

Revenue from contracts with customers (continued)

(a) Sale of gods

Revenue from the sale of gods is recognised at the

point in time when control of the aset is transfered to

the customer, generaly on delivery of the gods.

(b) Ticket sales

Ticket sales are sales of tickets and rendering of

services in park for tourists. The revenue is recognised

when the relevant services are rendered and the

customer simultaneously receives and consumes the

benefits provided by the Group.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:983)(cid:605)(cid:4541)(cid:4265)(cid:128)(cid:5763)(cid:129)

来自客户合约的收入（续）

来自提供设计服务的收入于服

务完成的时点确认。来自提供

其他咨询、管理及游乐服务的

收入以直接法于预定期间内确

认，原因是客户同时获得并耗

用本集团所提供的利益。

(d) 提供园内游乐

来自酒店营运的收入于提供有

关服务及客户同时获得并耗用

本集团所提供的利益时确认。

(e) 酒店营运

来自酒店营运的收入于提供有

关服务及客户同时获得并耗用

本集团所提供的利益时确认。

3. MATERIAL ACOUNTING POLICIES

(continued)

Revenue recognition (continued)

Revenue from contracts with customers (continued)

services

Revenue from the provision of design services is

recognised at the point in time when the service

is completed. Revenue from the provision of other

consultancy, management and recreation services is

recognised over the scheduled period on a straight-line

basis because the customer simultaneously receives

and consumes the benefits provided by the Group.

(d) Provision of in-park recreation

Revenue from the provision of in-park recreation is

recognised when the relevant services are rendered

and the customer simultaneously receives and

consumes the benefits provided by the Group.

(e) Hotel operation

Revenue from hotel operation is recognised when

the relevant services are rendered and the customer

simultaneously receives and consumes the benefits

provided by the Group.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:983)(cid:605)(cid:4541)(cid:4265)(cid:128)(cid:5763)(cid:129)

来自其他来源的收入

租金收入于租赁期内按时间比例基

准确认。并非视乎指数或利率而定

的可变租赁付款于产生的会计期间

内确认为收入。

其他收入

利息收入按应计基准使用实际利率

法采用于金融工具预计年期或较短

期间（如适当）内将其估计未来现金

收入准确折现至金融资产账面净值

的折现率确认。

当收取付款的股东权利确立时，与

股息有关的经济利益很可能将流入

本集团且股息的金额能够可靠计

量，则确认股息收入。

(cid:933)(cid:2002)(cid:3871)(cid:2858)

倘本集团于根据合约条款拥有无条

件收取代价的权利前透过向客户转

移货品或服务而履约，则合约资产

就已赚取为无条件的代价而确认。

合约资产须接受减值评估，有关详

情载于有关金融资产减值之会计政

策内。合约资产在取得代价的权利

成为无条件时重新分类至贸易应收

款项。

(cid:933)(cid:2002)(cid:2059)(cid:3520)

当本集团转移相关货品或服务前收

取客户付款或客户付款到期（以较早

发生者为准）时，本集团便确认合约

负债。当本集团根据合约履约（即向

客户转移相关货品或服务的控制权）

时，合约负债确认为收入。

3. MATERIAL ACOUNTING POLICIES

(continued)

Revenue recognition (continued)

Revenue from other sources

Rental income is recognised on a time proportion basis

over the lease terms. Variable lease payments that do not

depend on an index or a rate are recognised as income in

the acounting period in which they are incured.

Other income

Interest income is recognised on an acrual basis using the

efective interest method by aplying the rate that exactly

discounts the estimated future cash receipts over the

expected life of the financial instrument or a shorter period,

when apropriate, to the net carying amount of the financial

aset.

Dividend income is recognised when the shareholders’ right

to receive payment has ben established, it is probable

that the economic benefits asociated with the dividend wil

flow to the Group and the amount of the dividend can be

measured reliably.

Contract asets

If the Group performs by transfering gods or services

to a customer before being unconditionaly entitled to the

consideration under the contract terms, a contract aset is

recognised for the earned consideration that is conditional.

Contract asets are subject to impairment asesment,

details of which are included in the acounting policies for

impairment of financial asets. They are reclasified to trade

receivables when the right to the consideration becomes

unconditional.

Contract liabilities

A contract liability is recognised when a payment is received

or a payment is due (whichever is earlier) from a customer

before the Group transfers the related gods or services.

Contract liabilities are recognised as revenue when the

Group performs under the contract (i.e., transfers control of

the related gods or services to the customer).

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:933)(cid:2002)成(cid:841)

除资本化为存货、物业、厂房及设

备及无形资产的成本外，倘符合以

下所有条件，则为履行客户合约而

产生的成本资本化为资产：

(a) 成本与合约或实体可明确识别

的预计合约直接有关。

(b) 成本产生或提升实体将于日后

用以满足（或持续满足）履约责

任的资源。

资本化合约成本按与向客户转移资

产相关商品或服务一致的基准有系

统地摊销及自损益表扣除。其他合

约成本于产生时支销。

(cid:1353)(cid:764)(cid:3975)(cid:2160)(cid:4165)(cid:1083)

退休金计划

本集团根据强制性公积金计划条例

为其于香港的所有雇员运作一项界

定供款强制性公积金退休福利计划

（「强积金计划」）。供款乃根据雇员

基本薪金的某个百分比作出，并根

据强积金计划的规则于应付时从损

益表扣除。强积金计划的资产与本

集团资产分开，在独立管理的基金

中持有。当向强积金计划供款时，

本集团的雇主供款全数归属予雇员。

3. MATERIAL ACOUNTING POLICIES

(continued)

Contract costs

Other than the costs which are capitalised as inventories,

property, plant and equipment and intangible asets, costs

incured to fulfil a contract with a customer are capitalised

as an aset if al of the folowing criteria are met:

(a) The costs relate directly to a contract or to an

anticipated contract that the entity can specificaly

identify.

(b) The costs generate or enhance resources of the entity

that wil be used in satisfying (or in continuing to

satisfy) performance obligations in the future.

The capitalised contract costs are amortised and charged to

the statement of profit or los on a systematic basis that is

consistent with the transfer to the customer of the gods or

services to which the aset relates. Other contract costs are

expensed as incured.

Other employe benefits

Pension schemes

The Group operates a defined contribution Mandatory

Provident Fund retirement benefit scheme (the “MPF

Scheme”) under the Mandatory Provident Fund Schemes

Ordinance for al of its employes in Hong Kong.

Contributions are made based on a percentage of the

employes’ basic salaries and are charged to the statement

of profit or los as they become payable in acordance

with the rules of the MPF Scheme. The asets of the MPF

Scheme are held separately from those of the Group in an

independently administered fund. The Group’s employer

contributions vest fuly with the employes when contributed

into the MPF Scheme.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:1353)(cid:764)(cid:3975)(cid:2160)(cid:4165)(cid:1083)(cid:128)(cid:5763)(cid:129)

退休金计划（续）

于中国内地经营的本集团附属公司

的雇员须参与由地方市政府运营的

中央退休金计划。该等附属公司须

向中央退休金计划作出其雇员薪资

若干百分比的供款。供款于按照中

央退休金计划的规则到期支付时，

自损益表中扣除。

(cid:2110)(cid:3442)成(cid:841)

收购、建设或生产合格资产（即需要

一段较长时间方可达致拟定用途或

出售的资产）直接应占的借贷成本会

拨充资本，作为该等资产的部分成

本。当资产已大致可作拟定用途或

出售时，则不会再将该等借贷成本

拨充资本。所有其他借贷成本于产

生期间列作支销。借贷成本由利息

及实体就借款所产生的其他成本所

组成。

3. MATERIAL ACOUNTING POLICIES

(continued)

Other employe benefits (continued)

Pension schemes (continued)

The employes of the Group’s subsidiaries which operate

in Chinese Mainland are required to participate in a

central pension scheme operated by the local municipal

government. These subsidiaries are required to contribute

certain percentages of the salaries of their employes to the

central pension scheme. The contributions are charged to

the statement of profit or los as they become payable in

acordance with the rules of the central pension scheme.

Borowing costs

Borowing costs directly atributable to the acquisition,

construction or production of qualifying asets, i.e., asets

that necesarily take a substantial period of time to get

ready for their intended use or sale, are capitalised as

part of the cost of those asets. The capitalisation of such

borowing costs ceases when the asets are substantialy

ready for their intended use or sale. Al other borowing

costs are expensed in the period in which they are incured.

Borowing costs consist of interest and other costs that an

entity incurs in conection with the borowing of funds.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:814)(cid:4038)

此等财务报表乃以人民币（「人民

币」）呈列。本公司的功能货币为美

元（「美元」）。由于本集团主要在中

国内地经营业务，故本集团的呈列

货币为人民币。本集团旗下各实体

自行决定功能货币，而各实体的财

务报表项目均以各自的功能货币计

量。本集团旗下实体的外币交易首

先以相关功能货币按交易日通行的

汇率列账。以外币计值的货币资产

及负债按功能货币于报告期末的汇

率进行换算。因结算或换算货币项

目所产生的差额在损益表内确认。

以外币按历史成本计算的非货币项

目以首次交易日的汇率换算，以外

币按公允价值计量的非货币项目以

计量公允价值当日的汇率换算。换

算非货币项目所产生之收益或亏损

与确认该项目公允价值变动的盈亏

的处理方法一致（换言之，于其他全

面收益或损益确认公允价值盈亏的

项目的汇兑差额，亦分别于其他全

面收益或损益确认）。

3. MATERIAL ACOUNTING POLICIES

(continued)

Foreign curencies

These financial statements are presented in Renminbi

(“RMB”). The Company’s functional curency is United

States dolars (“USD”). The Group’s presentation curency

is RMB because the Group’s principal operations are

caried out in Chinese Mainland. Each entity in the Group

determines its own functional curency and items included

in the financial statements of each entity are measured

using that functional curency. Foreign curency transactions

recorded by the entities in the Group are initialy recorded

using their respective functional curency rates prevailing

at the dates of the transactions. Monetary asets and

liabilities denominated in foreign curencies are translated at

the functional curency rates of exchange ruling at the end

of the reporting period. Diferences arising on setlement

or translation of monetary items are recognised in the

statement of profit or los.

Non-monetary items that are measured in terms of historical

cost in a foreign curency are translated using the exchange

rates at the dates of the initial transactions. Non-monetary

items measured at fair value in a foreign curency are

translated using the exchange rates at the date when

the fair value was measured. The gain or los arising on

translation of a non-monetary item measured at fair value

is treated in line with the recognition of the gain or los on

change in fair value of the item (i.e., translation diference on

the item whose fair value gain or los is recognised in other

comprehensive income or profit or los is also recognised in

other comprehensive income or profit or los, respectively).

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1857)(cid:3332)(cid:128)(cid:5763)(cid:129)

(cid:814)(cid:4038)(cid:128)(cid:5763)(cid:129)

于因终止确认与预付代价有关的非

货币资产或非货币负债而厘定相关

资产、开支或收入于首次确认的汇

率时，首次交易日期为本集团首次

确认由于预付代价而产生的非货币

资产或非货币负债的日期。倘多次

预付或预收款项，本集团会就每次

支付或收取预付代价厘定交易日期。

若干附属公司的功能货币并非人民

币。于报告期末，该等实体的资产

及负债按报告期末通行的汇率换算

为人民币，而彼等的损益表按交易

当日通行者相若的汇率换算为人民

币。

所产生的汇兑差额于其他全面收益

确认，并在汇兑波动储备中累计，

惟非控股权益应占差额则除外。于

出售海外业务时，于与该特定海外

业务有关的储备中的累计金额于损

益表内确认。

就合并现金流量表而言，若干附属

公司的现金流量按产生现金流量当

日的汇率换算为人民币。若干附属

公司于整个年度的持续现金流量则

按年内加权平均汇率换算为人民币。

3. MATERIAL ACOUNTING POLICIES

(continued)

Foreign curencies (continued)

In determining the exchange rate on initial recognition of

the related aset, expense or income on the derecognition

of a non-monetary aset or non-monetary liability relating

to an advance consideration, the date of initial transaction

is the date on which the Group initialy recognises the non-

monetary aset or non-monetary liability arising from the

advance consideration. If there are multiple payments or

receipts in advance, the Group determines the transaction

date for each payment or receipt of the advance

consideration.

The functional curencies of certain subsidiaries are

curencies other than RMB. As at the end of the reporting

period, the asets and liabilities of these entities are

translated into RMB at the exchange rates prevailing at the

end of the reporting period and their statements of profit

or los are translated into RMB at the exchange rates

that aproximate to those prevailing at the dates of the

transactions.

The resulting exchange diferences are recognised in other

comprehensive income and acumulated in the exchange

fluctuation reserve, except to the extent that the diferences

are atributable to non-controling interests. On disposal of

a foreign operation, the cumulative amount in the reserve

relating to that particular foreign operation is recognised in

the statement of profit or los.

For the purpose of the consolidated statement of cash

flows, the cash flows of certain subsidiaries are translated

into RMB at the exchange rates ruling at the dates of the

cash flows. Frequently recuring cash flows of certain

subsidiaries which arise throughout the year are translated

into RMB at the weighted average exchange rates for the

year.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

4. SIGNIFICANT ACOUNTING

JUDGEMENTS AND ESTIMATES

The preparation of the Group’s financial statements

requires management to make judgements, estimates and

asumptions that afect the reported amounts of revenues,

expenses, asets and liabilities, and their acompanying

disclosures, and the disclosure of contingent liabilities.

Uncertainty about these asumptions and estimates could

result in outcomes that could require a material adjustment

to the carying amounts of the asets or liabilities afected in

the future.

Judgements

In the proces of aplying the Group’s acounting policies,

management has made the folowing judgements, apart

from those involving estimations, which have the most

significant efect on the amounts recognised in the financial

statements:

(i) Property lease clasification – Group as lesor

The Group has entered into comercial property

leases on its investment property portfolio. The Group

has determined, based on an evaluation of the terms

and conditions of the arangements, such as the lease

term not constituting a major part of the economic

life of the comercial property and the present value

of the minimum lease payments not amounting to

substantialy al the fair value of the comercial

property, that it retains substantialy al the significant

risks and rewards incidental to ownership of these

properties which are leased out and acounts for the

contracts as operating leases.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1082)(cid:5337)(cid:703)(cid:1055)(cid:2055)

编制本集团的财务报表时，管理层

须作出判断、估计及假设，而该等

判断、估计及假设影响已呈报收

入、开支、资产及负债金额及其相

关披露以及或有负债的披露。该等

假设及估计的不确定因素可能导致

日后须大幅调整受影响资产及负债

之账面值。

(cid:1082)(cid:5337)

管理层应用本集团的会计政策时，

除作出涉及估计的判断外，亦作出

以下对于财务报表所确认金额有最

重大影响的判断：

(i) 物业租赁分类－本集团作为出

租人

本集团已就其投资物业组合订

立商业物业租赁。基于对该等

安排之条款及条件（例如不构

成商业物业经济年期主要部分

的租赁期，以及不占商业物

业绝大部分公允价值之最低租

赁付款之现值等），本集团已

厘定其保留此等已出租物业拥

有权伴随的绝大部分风险及回

报，并将该等合约入账列为经

营租赁。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1082)(cid:5337)(cid:703)(cid:1055)(cid:2055)(cid:128)(cid:5763)(cid:129)

(cid:1082)(cid:5337)(cid:128)(cid:5763)(cid:129)

(i) 投资物业与业主占用物业之间

的分类

本集团会确定一项物业是否

属投资物业，并已制定判断

分类的标准。投资物业为持作

赚取租金或作资本增值或同时

作以上用途的物业。因此，本

集团会衡量物业所产生现金流

量是否基本上独立于本集团持

有的其他资产。若干物业包括

持作赚取租金或作资本增值的

部分，亦包括持作生产或提供

货品或服务或作行政用途不同

部分。倘该等部分能独立出售

（或根据融资租赁独立出租），

则本集团会将各部分别入

账。倘该等部分不能独立出

售，则仅于持作生产或提供货

品或服务或作行政用途的部分

并不重大时，该物业方会视为

投资物业。本集团会根据个别

物业作出判断，厘定配套服务

是否重要以致其不合资格归类

为投资物业。

4. SIGNIFICANT ACOUNTING

JUDGEMENTS AND ESTIMATES

(continued)

Judgements (continued)

(i) Clasification betwen investment properties and

owner-ocupied properties

The Group determines whether a property qualifies

as an investment property, and has developed criteria

in making that judgement. Investment property is a

property held to earn rentals or for capital apreciation

or both. Therefore, the Group considers whether a

property generates cash flows largely independently of

the other asets held by the Group. Some properties

comprise a portion that is held to earn rentals or for

capital apreciation and another portion that is held for

use in the production or suply of gods or services

or for administrative purposes. If these portions could

be sold separately (or leased out separately under a

finance lease), the Group acounts for the portions

separately. If the portions could not be sold separately,

the property is an investment property only if an

insignificant portion is held for use in the production

or suply of gods or services or for administrative

purposes. Judgement is made on an individual

property basis to determine whether ancilary services

are so significant that a property does not qualify as

an investment property.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

4. SIGNIFICANT ACOUNTING

JUDGEMENTS AND ESTIMATES

(continued)

Judgements (continued)

(i) Clasification betwen investment properties and

properties held for sale

The Group develops properties held for sale and

properties held to earn rentals and/or for capital

apreciation. Judgement is made by management in

determining whether a property is designated as an

investment property or a property held for sale. The

Group considers its intention of holding the properties

at the early development stage of the related

properties. During the course of construction, the

related properties under construction are acounted

for as properties under development included in

curent asets if the properties are intended for

sale after its completion, whereas, the properties

are acounted for as investment properties under

construction included in non-curent asets and are

subject to revaluation at the reporting date if the

properties are intended to be held to earn rentals and/

or for capital apreciation. Upon completion of the

properties, the properties held for sale are transfered

to completed properties held for sale and are stated

at the lower of cost and net realisable value, while

the properties held to earn rentals and/or for capital

apreciation are transfered to investment properties

and are subject to revaluation at each reporting date.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1082)(cid:5337)(cid:703)(cid:1055)(cid:2055)(cid:128)(cid:5763)(cid:129)

(cid:1082)(cid:5337)(cid:128)(cid:5763)(cid:129)

(i) 投资物业与持作出售物业之间

的分类

本集团发展持作出售及持作赚

取租金及╱或资本增值的物

业。因此，管理层需判断物业

是否指定为投资物业或持作出

售物业。本集团于发展物业的

早期阶段时，已考虑持有相关

物业的目的。拟于竣工后持作

出售的在建物业会在建筑期中

计入发展中物业并列入流动资

产。反之，如该等物业拟为赚

取租金及╱或资金增值而持

有，该等物业将列为在建投资

物业，并列入非流动资产以及

须于报告日期重估。在物业竣

工后，持作出售物业转入持作

出售的已落成物业并以成本与

可变现净值中的较低者入账，

而持作赚取租金及╱或资金增

值的物业则转入投资物业及在

每个报告日期重估。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

4. SIGNIFICANT ACOUNTING

JUDGEMENTS AND ESTIMATES

(continued)

Estimation uncertainty

The key asumptions concerning the future and other key

sources of estimation uncertainty at the end of the reporting

period, that have a significant risk of causing a material

adjustment to the carying amounts of asets and liabilities

within the next financial year, are described below.

(i) Valuation of properties under development and

properties held for sale

Properties under development and properties

held for sale are stated at the lower of cost and

net realisable value. The cost of each unit in each

phase of development is determined by apropriate

aportionment of the total costs of land and buildings

atributable to the properties. The estimated net

realisable value is the estimated seling price les

seling expenses and the estimated cost of completion

(if any), which are estimated based on the best

available information.

(i) PRC corporate income tax (“CIT”)

The Group is subject to income taxes in Chinese

Mainland. As a result of the fact that certain maters

relating to income taxes have not ben confirmed by

the local tax bureau, objective estimate and judgement

based on curently enacted tax laws, regulations

and other related policies are required in determining

the provision for income taxes. Where the final tax

outcome of these maters is diferent from the amounts

originaly recorded, the diferences wil impact the

income tax and tax provisions in the period in which

the diferences realise.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1082)(cid:5337)(cid:703)(cid:1055)(cid:2055)(cid:128)(cid:5763)(cid:129)

(cid:1055)(cid:2055)(cid:660)(cid:4541)(cid:1435)(cid:938)(cid:2415)

涉及日后的主要假设及于报告期末

估计不确定因素的其他主要来源（彼

等均拥有导致下个财政年度的资产

及负债的账面值出现大幅调整的重

大风险）阐述如下。

(i) 发展中物业及持作出售物业的

估值

发展中物业及持作出售物业按

成本与可变现净值之间的较低

者列账。每期发展各单位的成

本以物业应占土地及楼宇总成

本的适当分配厘定。估计可变

现净值为估计销售价格减销售

费用及估计的完工成本（乃基

于可得的最佳资料估计）（如

有）。

(i) 中国企业所得税（「企业所得

税」）

本集团须缴纳中国内地的所得

税。由于地方税务局尚未确认

有关所得税的若干事宜，故厘

定所得税拨备时须根据目前已

颁布的税法、法规及其他相关

政策作出客观估计及判断。倘

该等事项的最终税款数额有别

于原已记录的数额，则差额会

影响差额变现期间的所得税及

税项拨备。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

4. SIGNIFICANT ACOUNTING

JUDGEMENTS AND ESTIMATES

(continued)

Estimation uncertainty (continued)

(i) Defered tax asets

Defered tax asets are recognised for unused tax

loses to the extent that it is probable that taxable

profit wil be available against which the loses can be

utilised. Significant management judgement is required

to determine the amount of defered tax asets that

can be recognised, based upon the likely timing and

level of future taxable profits together with future tax

planing strategies. Further details are contained in

note 17 to the financial statements.

(iv) Estimation of fair value of investment properties

In the absence of curent prices in an active market

for similar properties, the Group considers information

from a variety of sources, including:

(a) curent prices in an active market for properties

of a diferent nature, condition or location,

adjusted to reflect those diferences;

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1082)(cid:5337)(cid:703)(cid:1055)(cid:2055)(cid:128)(cid:5763)(cid:129)

(cid:1055)(cid:2055)(cid:660)(cid:4541)(cid:1435)(cid:938)(cid:2415)(cid:128)(cid:5763)(cid:129)

(i) 递延税项资产

倘可能有应课税利润可用以抵

销可动用亏损，则就未动用的

税项亏损确认递延税项资产。

管理层须根据未来应课税利润

的大致时间及数额以及未来税

务计划策略作出重大判断，以

厘定可确认的递延税项资产金

额。进一步详情载于财务报表

附注17。

(iv) 投资物业公允价值估计

在缺乏活跃市场上同类物业现

行价格的情况下，本集团会考

虑来自各种来源的信息，其中

包括：

(a) 活跃市场上不同性质、状

况或位置物业的现行价

格，及为反映该等差异而

进行的调整；

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

4. SIGNIFICANT ACOUNTING

JUDGEMENTS AND ESTIMATES

(continued)

Estimation uncertainty (continued)

(iv) Estimation of fair value of investment properties

(continued)

(b) recent prices of similar properties on les

active markets, with adjustments to reflect

any changes in economic conditions since the

date of the transactions that ocured at those

prices; and discounted cash flow projections

based on reliable estimates of future cash flows,

suported by the terms of any existing lease and

other contracts and (when posible) by external

evidence such as curent market rents for similar

properties in the same location and condition,

and using discount rates that reflect curent

market asesments of the uncertainty in the

amount and timing of the cash flows.

Further details, including the key asumptions used for

fair value measurements, are set out in note 13 to the

financial statements.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1082)(cid:5337)(cid:703)(cid:1055)(cid:2055)(cid:128)(cid:5763)(cid:129)

(cid:1055)(cid:2055)(cid:660)(cid:4541)(cid:1435)(cid:938)(cid:2415)(cid:128)(cid:5763)(cid:129)

(iv) 投资物业公允价值估计（续）

(b) 较不活跃市场上同类物业

的近期价格，及为反映以

该等价格进行交易之日以

来经济状况的任何变化而

进行的调整；及基于未来

现金流量的可靠估计，及

根据任何现有租约及其他

合约的条款及（倘可能）

处于相同位置及状况的同

类物业的现行市场租金等

外部证据，以及采用反映

当前市场对现金流量金额

及时间的不确定性的评估

的折现率而进行的折现

金流量预测。

进一步详情（包括用于公允价

值计量的重要假设）载于财务

报表附注13。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

4. SIGNIFICANT ACOUNTING

JUDGEMENTS AND ESTIMATES

(continued)

Estimation uncertainty (continued)

(v) Impairment of property, plant and equipment

The Group aseses whether there are any indicators

of impairment for property, plant and equipment

and they are tested for impairment when there are

indicators that the carying amounts may not be

recoverable.

An impairment exists when the carying value of an

aset or a cash-generating unit exceds its recoverable

amount, which is the higher of its fair value les costs

of disposal and its value-in-use. The calculation of the

fair value les costs of disposal is based on available

data from binding sales transactions in an arm’s length

transaction of similar asets or observable market

prices les incremental costs for disposing of the

aset. When value in use calculations are undertaken,

management must estimate the expected future cash

flows from the aset or cash-generating unit based on

asumptions including revenue forecasts, gros and

operating margins and chose a suitable discount rate

in order to calculate the present value of those cash

flows.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1082)(cid:5337)(cid:703)(cid:1055)(cid:2055)(cid:128)(cid:5763)(cid:129)

(cid:1055)(cid:2055)(cid:660)(cid:4541)(cid:1435)(cid:938)(cid:2415)(cid:128)(cid:5763)(cid:129)

(v) 物业、厂房及设备减值

本集团评估物业、厂房及设备

是否有减值迹象，并于有迹象

显示账面值可能无法收回时进

行减值测试。

资产或现金产生单位的账面

值超出其可收回金额时，即

出现减值，可收回金额为其公

允价值减出售成本与其使用价

值的较高者。公允价值减出售

成本乃按类似资产公平交易中

具约束力的销售交易所得数据

或可观察市场价格减出售资产

的增加成本计算。计算使用价

值时，管理层须基于多项假设

（包括收入预测、毛利率及经

营利润率）估计资产或现金产

生单位的预计未来现金流量，

并选择合适的折现率，以计算

该等现金流量的现值。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

4. SIGNIFICANT ACOUNTING

JUDGEMENTS AND ESTIMATES

(continued)

Estimation uncertainty (continued)

(vi) Provision for expected credit loses on trade

receivables and contract asets

The Group uses a provision matrix to calculate

ECLs for trade receivables and contract asets.

The provision rates are based on days past due for

groupings of various customer segments that have

similar los paterns (i.e., by customer type).

The provision matrix is initialy based on the Group’s

historical observed default rates. The Group wil

calibrate the matrix to adjust the historical credit los

experience with forward-loking information. At each

reporting date, the historical observed default rates are

updated and changes in the forward-loking estimates

are analysed.

The asesment of the corelation among historical

observed default rates, forecast economic conditions

and ECLs is a significant estimate. The amount of

ECLs is sensitive to changes in circumstances and

forecast economic conditions. The Group’s historical

credit los experience and forecast of economic

conditions may also not be representative of a

customer’s actual default in the future. The information

about the ECLs on the Group’s trade receivables

is disclosed in note 22 to the financial statements,

respectively.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1082)(cid:5337)(cid:703)(cid:1055)(cid:2055)(cid:128)(cid:5763)(cid:129)

(cid:1055)(cid:2055)(cid:660)(cid:4541)(cid:1435)(cid:938)(cid:2415)(cid:128)(cid:5763)(cid:129)

(vi) 贸易应收款项及合约资产的预

期信贷亏损拨备

本集团使用一个拨备矩阵来计

算贸易应收款项及合约资产的

预期信贷亏损。拨备率根据具

有类似亏损模式的多个客户群

组别（即按客户类型划分）的逾

期日数而厘定。

拨备矩阵初步以本集团过往的

已观察违约率为基础。本集团

将校准该矩阵，以前瞻性资料

调整过往的信贷亏损经验。于

各报告日期，过往的已观察违

约率予以更新，并分析前瞻性

估计的变动。

对过往已观察违约率、预测经

济条件及预期信贷亏损之间的

相互关系作出评估是一项重大

的估计。预期信贷亏损的金额

易受情况及预测经济条件的变

动所影响。本集团过往的信贷

亏损经验及经济条件预测亦未

必能代表客户将来的实际违约

情况。有关本集团贸易应收款

项的预期信贷亏损的资料，分

别于财务报表附注22内披露。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

4. SIGNIFICANT ACOUNTING

JUDGEMENTS AND ESTIMATES

(continued)

Estimation uncertainty (continued)

(vi) Leases – Estimating the incremental borowing

rate

The Group canot readily determine the interest rate

implicit in a lease, and therefore, it uses an incremental

borowing rate (“IBR”) to measure lease liabilities. The

IBR is the rate of interest that the Group would have

to pay to borow over a similar term, and with a similar

security, the funds necesary to obtain an aset of

a similar value to the right-of-use aset in a similar

economic environment. The IBR therefore reflects

what the Group “would have to pay”, which requires

estimation when no observable rates are available

(such as for subsidiaries that do not enter into

financing transactions) or when it neds to be adjusted

to reflect the terms and conditions of the lease (for

example, when leases are not in the subsidiary’s

functional curency). The Group estimates the IBR

using observable inputs (such as market interest rates)

when available and is required to make certain entity-

specific estimates (such as the subsidiary’s stand-

alone credit rating).

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1082)(cid:5337)(cid:703)(cid:1055)(cid:2055)(cid:128)(cid:5763)(cid:129)

(cid:1055)(cid:2055)(cid:660)(cid:4541)(cid:1435)(cid:938)(cid:2415)(cid:128)(cid:5763)(cid:129)

(vi) 租赁－估计增量借款利率

本集团无法轻易地厘定租赁内

含的利率，因此，其使用增量

借款利率（「增量借款利率」）

来计量租赁负债。增量借款利

率是本集团于类似经济环境中

为获取与使用权资产价值相若

的资产，而以类似抵押品与类

似期限借入所需资金而需支付

的利息比率。因此，增量借款

利率反映本集团「需支付」的利

率，当无可观察的利率时（例

如就并无订立融资交易的附属

公司而言）或当需对利率作出

调整以反映租赁的条款及条件

（例如租赁并非按附属公司的

功能货币计值）时，则须作出

利率估计。当可观察输入数据

（例如市场利率）可用时，本集

团使用有关输入数据来估计增

量借款利率，并须作出若干实

体特定的估计（例如附属公司

单独的信贷评级）。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

4. SIGNIFICANT ACOUNTING

JUDGEMENTS AND ESTIMATES

(continued)

Estimation uncertainty (continued)

(vi) Fair value of financial asets

The unlisted investments included in the financial

asets at fair value through profit or los have ben

valued based on a market-based valuation technique

as detailed in note 40 to the financial statements.

The valuation requires the Group to determine the

comparable public companies (pers) and select the

price multiple. In adition, the Group makes estimates

about the discount for iliquidity and size diferences.

The Group clasifies the fair value of these investments

as Level 3. Further details are included in note 16 to

the financial statements.

:2080)(cid:637)(cid:3638)(cid:2055)(cid:1082)(cid:5337)(cid:703)(cid:1055)(cid:2055)(cid:128)(cid:5763)(cid:129)

(cid:1055)(cid:2055)(cid:660)(cid:4541)(cid:1435)(cid:938)(cid:2415)(cid:128)(cid:5763)(cid:129)

(vi) 金融资产的公允价值

计入透过损益按公允价值列账

的金融资产内的非上市投资，

乃根据市场估值方法（详情见

财务报表附注40）评值。估值

要求本集团厘定可比较的公众

公司（同业）及选择价格倍数。

此外，本集团对流动性不足的

折让及规模差异作出估计。本

集团将此等投资的公允价值分

类为第三级。进一步详情载于

财务报表附注16。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

5. OPERATING SEGMENT INFORMATION

For management purposes, the Group is organised to

busines units based on their products and services and

has thre reportable operating segments as folows:

(a) the park operation segment engages in the

development, construction and operation of theme

parks, development of comercial and rental

properties surounding the theme parks, management

of the Group’s developed and operating properties

for rental income, hotel operation and the provision of

services to visitors;

(b) the property development segment engages in

property development, construction and sales; and

provision of consultancy, management and recreation

services such as the provision of technical suport

service relating to an aquarium and the operation of a

smal size playground.

:3774)(cid:5124)(cid:689)(cid:3013)(cid:3871)(cid:2264)

就管理目的而言，本集团按产品及

服务分为不同的业务单位，本集团

的三个可报告经营分部载列如下：

(a) 公园营运分部，从事开发、建

设及营运主题公园、开发主题

公园周边的商用及租赁物业、

管理本集团用于赚取租金收入

的已发展及营运中物业、酒店

营运及向宾客提供服务；

(b) 物业发展分部，从事物业发

展、建筑及销售；及

询、管理及游乐服务，例如提

供与水族馆及经营小型游乐场

有关的技术支持服务。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

5. OPERATING SEGMENT INFORMATION

(continued)

Management monitors the results of the Group’s operating

segments separately for the purpose of making decisions

about resource alocation and performance asesment.

Segment performance is evaluated based on reportable

segment profit, which is a measure of adjusted profit/los

before tax.

Segment asets exclude intangible asets, financial asets

at fair value through profit or los, trade receivables,

contract asets, prepayments and other receivables,

defered tax asets, amounts due from related companies,

pledged deposits and cash and cash equivalents as these

asets are managed on a group basis.

Segment liabilities included mainly contract liabilities and

lease liabilities.

No geographical information is presented as over 99% of the

Group’s revenue from external customers is derived from its

operation in Chinese Mainland and over 99% of the Group’s

non-curent asets are located in Chinese Mainland.

:3774)(cid:5124)(cid:689)(cid:3013)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

管理层单独监察本集团各经营分部

的业绩，以作出资源分配决定和评

估业绩的决策。分部业绩基于可报

告分部的溢利评估，以计量经调整

除税前溢利╱亏损。

分部资产不包括无形资产、透过损

益按公允价值列账的金融资产、贸

易应收款项、合约资产、预付款项

及其他应收款项、递延税项资产、

应收关联公司款项、已抵押存款及

现金及现金等值物，因为此等资产

按集体基准管理。

分部负债主要包括合约负债及租赁

负债。

由于本集团超过99%来自外部客户

的收入来自其在中国内地的业务，

而本集团超过99%的非流动资产位

于中国内地，故并无呈列地区资料。

1,687,376	129,466	–	1,816,842
1,687,376	129,466	–	1,816,842
444,096	13,359	–	457,455
			306,497
			(627,476)
			(322,580)
			(186,104)

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

5. OPERATING SEGMENT INFORMATION

(continued)

Operating segments

Year ended 31 December 2023

Park

operation

Operation

as a service

Property

operationsTotal

公园营运营即服务物业营运总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Segment revenue (note 6)分部收入（附注6）

Sales to external customers

and total revenue

销售予外部客户及总收入

Total segment revenue分部收入总额

Segment results分部业绩

Reconciliation:对账：

Unalocated income and gains未分配收入及收益

Unalocated expenses未分配开支

Finance costs财务成本

Los before tax除税前亏损

:3774)(cid:5124)(cid:689)(cid:3013)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

(cid:3774)(cid:5124)(cid:689)(cid:3013)

截至2023年12月31日止年度

8,710,123	222,061	322,347	9,254,531
			2,268,213
			11,522,744
226,687	171,481		398,168
	8,606,214
	9,004,382
(8,722)	–	–	(8,722)
(8,722)	–	–	8,288
361,159	35,798	–	396,957
361,159	35,798	–	18,745
1,245,984	52,709	–	1,298,693

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

Park

operation

Operation

as a service

Property

operationsTotal

公园营运营即服务物业营运总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Segment asets分部资产

Reconciliation:对账：

Corporate and other

unalocated asets

公司及其他未分配资产

Total asets总资产

Segment liabilities分部负债

Reconciliation:对账：

Corporate and other

unalocated liabilities

公司及其他未分配负债

Total liabilities总负债

Other segment information其他分部资料

Reversal of impairment loses

recognised in the statement

of profit or los, net

于损益表确认的

减值亏损拨回净额

Depreciation and amortisation折旧及摊销

Unalocated 未分配

Segment 分部

Capital expenditure资本开支

Unalocated 未分配

Segment 分部

5. OPERATING SEGMENT INFORMATION

(continued)

Operating segments (continued)

Year ended 31 December 2023 (continued)

（续）

经营分部（续）

截至2023年12月31日止年度（续）

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

5. OPERATING SEGMENT INFORMATION

(continued)

Operating segments (continued)

Year ended 31 December 2022

Park

operation

Operation

as a service

Property

operationsTotal

公园营运营即服务物业营运总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Segment revenue (note 6)分部收入（附注6）

Sales to external customers

and total revenue

销售予外部客户及总收入

748,94144,047–792,988

Total segment revenue分部收入总额792,988

Segment results分部业绩(285,602)6,874–(278,728)

Reconciliation:对账：

Unalocated income and gains未分配收入及收益181,525

Unalocated expenses未分配开支(1,006,322)

Finance costs财务成本(314,864)

Los before tax除税前亏损(1,418,389)

:3774)(cid:5124)(cid:689)(cid:3013)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

(cid:3774)(cid:5124)(cid:689)(cid:3013)(cid:128)(cid:5763)(cid:129)

截至2022年12月31日止年度

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

5. OPERATING SEGMENT INFORMATION

(continued)

Operating segments (continued)

Year ended 31 December 2022 (continued)

Park

operation

Operation

as a service

Property

operationsTotal

公园营运营即服务物业营运总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Segment asets分部资产7,316,913135,320322,2877,774,520

Reconciliation:对账：

Corporate and other

unalocated asets

公司及其他未分配资产

2,436,405

Total asets总资产10,210,925

Segment liabilities分部负债51,92881,383–133,311

Reconciliation:对账：

Corporate and other

unalocated liabilities

公司及其他未分配负债

7,401,287

Total liabilities总负债7,534,598

Other segment information其他分部资料

Impairment loses recognised

in the statement of profit

or los, net

于损益表确认的

减值亏损净额

225,102–21,810246,912

Depreciation and amortisation折旧及摊销

Unalocated 未分配3,034

Segment 分部337,9998,988–346,987

Capital expenditure资本开支

Unalocated 未分配4,437

Segment 分部787,88411,817–799,701

, plant

and equipment, investment properties, intangible asets,

right-of-use asets and long-term prepayments.

:3774)(cid:5124)(cid:689)(cid:3013)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

(cid:3774)(cid:5124)(cid:689)(cid:3013)(cid:128)(cid:5763)(cid:129)

截至2022年12月31日止年度（续）

、厂房及设

备、投资物业、无形资产、使用权

资产及长期预付款项。

1,791,557
594
24,691
25,285
1,816,842

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

5. OPERATING SEGMENT INFORMATION

(continued)

Information about major customers

No information about major customers is presented as

no single customer from whom over 10% of the Group’s

revenue was derived for the year ended 31 December 2023.

6. REVENUE, OTHER INCOME AND GAINS

An analysis of revenue is as folows:

2023年2022年

NoteRMB’000RMB’000

附注人民币千元人民币千元

Revenue from contracts with customers来自客户合约的收入769,217

Revenue from other sources 来自其他来源的收入

Gros rental income from investment

property operating leases:

来自投资物业经营租赁的

租金收入总额：7

Variable lease payments that do not

depend on an index or a rate

并非视乎指数或利率

而定的可变租赁付款372

Other lease payments,

including fixed payments

其他租赁付款，

包括固定付款23,399

Subtotal小计23,771

Total总计792,988

:3774)(cid:5124)(cid:689)(cid:3013)(cid:3871)(cid:2264)(cid:128)(cid:5763)(cid:129)

(cid:5611)于(cid:756)(cid:2053)(cid:1796)(cid:722)(cid:1625)(cid:3871)(cid:2264)

并无呈列有关主要客户的资料，原

因为并无单一客户于截至2023年

12月31日止年度占本集团收入超过

10%。

:983)(cid:605)(cid:101)(cid:1353)(cid:764)(cid:983)(cid:605)(cid:703)(cid:983)(cid:2370)

收入分析如下：

902,753	–	902,753
247,577	–	247,577
140,842	–	140,842
177,245	–	177,245
193,674	–	193,674
–	129,466	129,466
1,662,091	129,466	1,791,557
1,662,091	129,466	1,791,557
389,811	–	389,811
1,272,280	129,466	1,401,746
1,662,091	129,466	1,791,557

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:983)(cid:605)(cid:101)(cid:1353)(cid:764)(cid:983)(cid:605)(cid:703)(cid:983)(cid:2370)

(cid:128)(cid:5763)(cid:129)

(cid:1336)(cid:1030)(cid:1796)(cid:722)(cid:933)(cid:2002)(cid:1625)(cid:983)(cid:605)

(i) 经分解的收入资料

截至2023年12月31日止年度

6. REVENUE, OTHER INCOME AND GAINS

(continued)

Revenue from contracts with customers

(i) Disagregated revenue information

For the year ended 31 December 2023

Segments

Park

operation

Operation

as a serviceTotal

分部公园营运营即服务总计

RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元

Types of gods or services货品或服务种类

Tickets sales门票销售

Fod and beverage sales食品及饮品销售

Sale of merchandise货品销售

In-park recreation income园内游乐收费收入

Income from hotel operations来自酒店营运的收入

Consultancy, management and

recreation income

咨询、管理及

游乐收入

Total总计

Geographical market地区市场

Chinese Mainland中国内地

Timing of revenue recognition确认收入的时间

Gods transfered at a point

in time

于一个时点移交货品

Services transfered over time于一段时间移交服务

Total总计

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:983)(cid:605)(cid:101)(cid:1353)(cid:764)(cid:983)(cid:605)(cid:703)(cid:983)(cid:2370)

(cid:128)(cid:5763)(cid:129)

(cid:1336)(cid:1030)(cid:1796)(cid:722)(cid:933)(cid:2002)(cid:1625)(cid:983)(cid:605)(cid:128)(cid:5763)(cid:129)

(i) 经分解的收入资料（续）

截至2022年12月31日止年度

6. REVENUE, OTHER INCOME AND GAINS

(continued)

Revenue from contracts with customers

(continued)

(i) Disagregated revenue information (continued)

For the year ended 31 December 2022

Segments

Park

operation

Operation

as a serviceTotal

分部公园营运营即服务总计

RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元

Types of gods or services货品或服务种类

Tickets sales门票销售348,340–348,340

Fod and beverage sales食品及饮品销售135,851–135,851

Sale of merchandise货品销售55,916–55,916

In-park recreation income园内游乐收费收入84,529–84,529

Income from hotel operations来自酒店营运的收入100,534–100,534

Consultancy, management and

recreation income

咨询、管理及

游乐收入–44,04744,047

Total总计725,17044,047769,217

Geographical market地区市场

Chinese Mainland中国内地725,17044,047769,217

Timing of revenue recognition确认收入的时间

Gods transfered at a point in time于一个时点移交货品193,216–193,216

Services transfered over time于一段时间移交服务531,95444,047576,001

Total总计725,17044,047769,217

51,993
35
1,475
53,503

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:983)(cid:605)(cid:101)(cid:1353)(cid:764)(cid:983)(cid:605)(cid:703)(cid:983)(cid:2370)

(cid:128)(cid:5763)(cid:129)

(cid:1336)(cid:1030)(cid:1796)(cid:722)(cid:933)(cid:2002)(cid:1625)(cid:983)(cid:605)(cid:128)(cid:5763)(cid:129)

(i) 经分解的收入资料（续）

下表显示于本报告期内确认而

计入报告期开始时的合约负债

内并因过往期间满足履约责任

而确认的收入金额：

(i) 履约责任

有关本集团的履约责任资料概

述如下：

6. REVENUE, OTHER INCOME AND GAINS

(continued)

Revenue from contracts with customers

(continued)

(i) Disagregated revenue information (continued)

The folowing table shows the amounts of revenue

recognised in the curent reporting period that were

included in the contract liabilities at the begining of

the reporting period and recognised from performance

obligations satisfied in previous periods:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Revenue recognised that was included

in contract liabilities at the begining

of the reporting period:

于报告期开始时计入

合约负债内的

已确认收入：

Tickets sales门票销售129,424

Income from hotel operations来自酒店营运的收入396

Consultancy, management

and recreation income

咨询、管理及

游乐收入3,503

Total总计133,323

(i) Performance obligations

Information about the Group’s performance obligations

is sumarised below:

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:983)(cid:605)(cid:101)(cid:1353)(cid:764)(cid:983)(cid:605)(cid:703)(cid:983)(cid:2370)

(cid:128)(cid:5763)(cid:129)

(cid:1336)(cid:1030)(cid:1796)(cid:722)(cid:933)(cid:2002)(cid:1625)(cid:983)(cid:605)(cid:128)(cid:5763)(cid:129)

(i) 履约责任（续）

货品销售

当交付货品且客户一般须同时

付款时，即满足履约责任。并

无任何会引致代价可变的退货

或大额回扣权利。

门票销售

履约责任随著提供服务的时间

满足，一般须预先付款，惟通

过旅行社出售的门票除外，其

付款一般于交付门票起30至

90日到期。

提供园内游乐服务

履约责任随著提供服务的时间

满足，一般客户须于提供服务

前预先付款。

酒店营运

履约责任随著提供服务的时间

满足，一般客户须于提供服务

前预先付款。

提供咨询、管理及游乐服务

履约责任随著提供服务的时间

满足，提供服务前一般须预付

短期款项。管理服务合约为期

一年或以下，并根据合约条款

按进度指标开具账单。

6. REVENUE, OTHER INCOME AND GAINS

(continued)

Revenue from contracts with customers

(continued)

(i) Performance obligations (continued)

Sales of merchandise

The performance obligation is satisfied upon

delivery of the gods and payment by the customer

simultaneously is normaly required. There is no right

of return or volume rebate which gives rise to variable

consideration.

Ticket sales

The performance obligation is satisfied over time as

services are rendered and payment in advance is

normaly required, except for tickets sold through travel

agencies, where payment is generaly due within 30 to

90 days from the delivery of tickets.

Provision of in-park recreation services

The performance obligation is satisfied over time as

services are rendered and payment by the customer

in advance before provision of services is normaly

required.

Hotel operation

The performance obligation is satisfied over time as

services are rendered and payment by the customer

in advance before provision of services is normaly

required.

Provision of consultancy, management and recreation

services

The performance obligation is satisfied over time

as services are rendered and short-term advances

are normaly required before rendering the services.

Management service contracts are for periods of one

year or les, and are biled based on the milestone

acording to contract terms.

264,959

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:983)(cid:605)(cid:101)(cid:1353)(cid:764)(cid:983)(cid:605)(cid:703)(cid:983)(cid:2370)

(cid:128)(cid:5763)(cid:129)

(cid:1336)(cid:1030)(cid:1796)(cid:722)(cid:933)(cid:2002)(cid:1625)(cid:983)(cid:605)(cid:128)(cid:5763)(cid:129)

(i) 履约责任（续）

提供咨询、管理及招待服务

（续）

于12月31日分配至余下履约

责任（未满足或部分未满足）的

交易价格金额如下：

所有已分配至余下履约责任的

交易价格其他金额预期将于一

年内确认为收入。以上所披露

的金额不包括受限制的可变代

价。

6. REVENUE, OTHER INCOME AND GAINS

(continued)

Revenue from contracts with customers

(continued)

(i) Performance obligations (continued)

Provision of consultancy, management and recreation

services (continued)

The amounts of transaction prices alocated to the

remaining performance obligations (unsatisfied or

partialy unsatisfied) as at 31 December are as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Amounts expected to be

recognised as revenue:

预期将确认为

收入的金额：

Within one year一年内53,503

Al the other amounts of transaction prices alocated

to the remaining performance obligations are expected

to be recognised as revenue within one year. The

amounts disclosed above do not include variable

consideration which is constrained.

58,870
34,194
10,654
35,548
30,021
169,287
40,563
48,647
48,000
137,210
306,497

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:983)(cid:605)(cid:101)(cid:1353)(cid:764)(cid:983)(cid:605)(cid:703)(cid:983)(cid:2370)

(cid:128)(cid:5763)(cid:129)

(cid:1353)(cid:764)(cid:983)(cid:605)(cid:703)(cid:983)(cid:2370)

6. REVENUE, OTHER INCOME AND GAINS

(continued)

Other income and gains

2023年2022年

NoteRMB’000RMB’000

附注人民币千元人民币千元

Other income其他收入

Government grants政府补贴3054,088

Interest income利息收入19,453

Income from insurance claims来自保险索偿的收入22,746

Dividend income from financial asets

at fair value through profit or los

透过损益按公允价值

列账的金融资产

之股息收入–

Others其他29,148

Total other income其他收入总额125,435

Gains收益

Gain on modifications of financial

liabilities that do not result in

derecognition

金融负债发生不导致

终止确认的

变更的收益56,090

Fair value gains on investment

properties

投资物业公允价值收益

–

Gain on disposal of an asociate出售一间联营公司收益–

Total gains收益总额56,090

Total other income and gains其他收入及收益总额181,525

79,845
1,278,891
331,385
8,288
651
950
–
(9,041)
(8,091)
65,572
651
5,830
377,756
16,149
48,367
442,272

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2544)(cid:3324)(cid:1731)(cid:5222)(cid:3622)

本集团的除税前亏损于扣除╱（计

入）以下各项后达致：

7. LOS BEFORE TAX

The Group’s los before tax is arived at after charging/

(crediting):

2023年2022年

NotesRMB’000RMB’000

附注人民币千元人民币千元

Cost of merchandise sold已售商品成本33,913

Cost of services provided提供服务成本1,035,708

Depreciation of property, plant and equipment物业、厂房及设备折旧12299,362

Amortisation of intangible asets无形资产摊销153,034

Direct operating expenses (including repairs and

maintenance) arising on rental-earning

investment properties

赚取租金收入的投资物业的

直接运营开支

（包括维修及保养）2,095

Impairment of financial and contract asets, net:金融及合约资产减值净额：

Impairment of trade receivables, net 贸易应收款项减值净额2232,198

Impairment of contract asets, net 合约资产减值净额52

(Reversal of impairment)/provision of impairment for

financial asets included in prepayments and

other receivables

计入预付款项及其他应收

款项的金融资产（减值

拨回）╱减值拨备44,112

Total总计76,362

Depreciation of right-of-use asets使用权资产折旧47,625

Lease payments not included in the measurement of

lease liabilities

不纳入租赁负债计量中的

租赁付款14(c)2,095

Auditor’s remuneration核数师酬金5,730

Employe benefit expense:雇员福利开支：

Wages and salaries 工资及薪金258,112

Bonuses 花红48,658

Pension scheme contributions (defined

contribution scheme)

退休计划供款（界定

供款计划）39,283

Total总计346,053

(48,000)
13,770
(631)
–
–
(62)
(48,648)
25
6,206
(25,285)
(34,194)
(35,548)
(58,870)
(10,654)
1,183

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

2023年2022年

NotesRMB’000RMB’000

附注人民币千元人民币千元

Gain on disposal of an asociate出售一间联营公司收益–

Foreign exchange diferences, net汇兑差额净额(17,818)

(Reversal of impairment)/provision of impairment for

inventories

存货（减值拨回）╱减值

拨备626

Impairment of property, plant and equipment and

intangible asets

物业、厂房及设备

以及无形资产减值148,114

Impairment of completed properties held for sale持作出售的已落成物业减值21,810

(Gain)/los on derecognition of leases终止确认租赁的（收益）╱亏损14130

Changes in fair value of investment properties and

investment properties clasified as held for sale

投资物业及分类为持作出售的

投资物业之公允价值变动13179,830

Changes in fair value of biological asets生物资产公允价值变动24273

Fair value loses of financial asets at fair value

through profit or los

透过损益按公允价值列账的

金融资产之公允价值亏损–

Rental income租金收入6(23,771)

Interest income利息收入6(19,453)

Dividend income from financial asets at fair value

through profit or los

透过损益按公允价值列账的

金融资产之股息收入–

Government grants recognised已确认政府补贴30(54,088)

Income from insurance claims来自保险索偿的收入6(22,746)

Los on disposal of items of property, plant and

equipment, and intangible asets

出售物业、厂房及设备以及

无形资产项目的亏损3,864

7. LOS BEFORE TAX (continued)7. (cid:2544)(cid:3324)(cid:1731)(cid:5222)(cid:3622)(cid:128)(cid:5763)(cid:129)

288,559
9,026
297,585
27,453
270,132
52,448
322,580

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2544)(cid:3324)(cid:1731)(cid:5222)(cid:3622)(cid:128)(cid:5763)(cid:129)

、厂房及设备、使用权资产折

旧以及雇员福利开支的若干金额乃

计入提供服务成本之中。

已就在中国内地的公园建设及营运

获取多项政府补助。尚未承担相关

开支的已收取政府补助计入财务状

况表中的递延收入内。并无与此等

补助有关的未履行条件或然事项。

:2508)(cid:2581)成(cid:841)

持续经营业务的财务成本分析如

下：

7. LOS BEFORE TAX (continued)

, plant and

equipment, the depreciation of right-of-use asets and the

employe benefit expense are included in cost of services

provided.

Various government grants have ben received for park

construction and operation in Chinese Mainland. Government

grants received for which related expenditure has not yet

ben undertaken are included in defered income in the

statement of financial position. There are no unfulfiled

conditions or contingencies relating to these grants.

8. FINANCE COSTS

An analysis of finance costs from continuing operations is as

folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Interest on bank loans

and other loans

银行贷款及其他贷款的利息

290,798

Interest on lease liabilities租赁负债的利息4,370

Total interest expense on

financial liabilities not at fair

value through profit or los

并非透过损益按公允价值列账的

金融负债的利息开支总额

295,168

Les: Interest capitalised减：资本化利息4,556

Subtotal小计290,612

Other finance costs:其他财务成本：

Increase in discounted amounts

of financial liabilities arising

from the pasage of time

因时间过去而产生金融负债

已折现金额的增加

24,252

Total总计314,864

2,001
4,542
104
4,646
6,647

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3816)(cid:1323)(cid:703)(cid:1041)(cid:1857)(cid:5180)(cid:3410)(cid:3911)(cid:1686)(cid:703)(cid:670)

(cid:932)(cid:3056)(cid:2551)(cid:5210)(cid:3911)(cid:3975)(cid:2160)(cid:1625)(cid:3911)(cid:1686)

董事及行政总裁于2023年及2022

年的酬金根据联交所证券上市规

则（「上市规则」）、香港公司条例第

383(1)(a)、(b)、(c)及(f)条及公司（披

露董事利益资料）规例第2部披露如

下：

9. DIRECTORS’ AND CHIEF EXECUTIVE’S

REMUNERATION AND FIVE HIGHEST PAID

EMPLOYES’ REMUNERATION

Directors’ and chief executive’s remuneration for 2023

and 2022, disclosed pursuant to the Rules Governing the

Listing of Securities on the Stock Exchange (the “Listing

Rules”), section 383(1)(a), (b), (c) and (f) of the Hong

Kong Companies Ordinance and Part 2 of the Companies

(Disclosure of Information about Benefits of Directors)

Regulation, is as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Fes袍金2,040

Other emoluments:其他酬金：

Salaries, alowances and

benefits in kind

薪金、津贴及实物福利

5,911

Retirement benefit scheme

contributions

退休福利计划供款

Subtotal小计5,984

Total总计8,024

44
44
100
56
17
261

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3816)(cid:1323)(cid:703)(cid:1041)(cid:1857)(cid:5180)(cid:3410)(cid:3911)(cid:1686)(cid:703)(cid:670)

(cid:932)(cid:3056)(cid:2551)(cid:5210)(cid:3911)(cid:3975)(cid:2160)(cid:1625)(cid:3911)(cid:1686)

(cid:128)(cid:5763)(cid:129)

(a) (cid:4857)立(cid:1698)(cid:2626)(cid:1041)(cid:3816)(cid:1323)

年内支付予独立非执行董事的

袍金如下：

陈国辉先生退任本公司独立非

执行董事，自2023年6月9日

起生效。

张梦先生退任本公司独立非执

行董事，自2023年6月9日起

生效。

朱玉辰先生获选举为本公司独

立非执行董事，自2023年6月

9日起生效。

沈涵女士获委任为本公司独立

非执行董事，自2023年10月

31日起生效。

年内并无应付独立非执行董事

的其他酬金（2022年：无）。

9. DIRECTORS’ AND CHIEF EXECUTIVE’S

REMUNERATION AND FIVE HIGHEST PAID

EMPLOYES’ REMUNERATION (continued)

(a) Independent non-executive directors

The fes paid to independent non-executive directors

during the year were as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Mr. Chen Guohui陈国辉先生100

Mr. Zhang Meng张梦先生100

Mr. Wang Jun王军先生100

Mr. Zhu Yuchen朱玉辰先生–

Ms. Shen Han沈涵女士–

Total总计300

Mr. Chen Guohui retired as an independent non-

executive director of the Company with efect from 9

June 2023.

Mr. Zhang Meng retired as an independent non-

executive director of the Company with efect from 9

June 2023.

Mr. Zhu Yuchen was elected as an independent non-

executive director of the Company with efect from 9

June 2023.

Ms. Shen Han was apointed as an independent non-

executive director of the Company with efect from 31

October 2023.

There were no other emoluments payable to the

independent non-executive directors during the year

(2022: Nil).

400	1,680	18	2,098
400	1,747	16	2,163
333	955	58	1,346
67	160	12	239
800	2,862	86	3,748
180	–	–	180
180	–	–	180
90	–	–	90
90	–	–	90
540	–	–	540
1,740	4,542	104	6,386

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3816)(cid:1323)(cid:703)(cid:1041)(cid:1857)(cid:5180)(cid:3410)(cid:3911)(cid:1686)(cid:703)(cid:670)

(cid:932)(cid:3056)(cid:2551)(cid:5210)(cid:3911)(cid:3975)(cid:2160)(cid:1625)(cid:3911)(cid:1686)

(cid:128)(cid:5763)(cid:129)

(b) (cid:1041)(cid:1857)(cid:5180)(cid:3410)(cid:101)(cid:2626)(cid:1041)(cid:3816)(cid:1323)(cid:703)(cid:1698)

(cid:2626)(cid:1041)(cid:3816)(cid:1323)

9. DIRECTORS’ AND CHIEF EXECUTIVE’S

REMUNERATION AND FIVE HIGHEST PAID

EMPLOYES’ REMUNERATION (continued)

(b) The chief executive, executive directors

and non-executive directors

Fes

Salaries,

alowances

and benefits

in kind

Retirement

benefit

scheme

contributions

Total

remuneration

袍金

薪金、津贴及

实物福利

退休福利

计划供款总酬金

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Year ended 31 December 2023截至2023年12月31日止年度

Chief executive:行政总裁：

Mr. Qu Naijie 曲乃杰先生

Executive directors:执行董事：

Mr. Qu Cheng 曲程先生

Mr. Zhang Jianbin 张建斌先生

Mr. Li Kehui 李珂晖先生

Subtotal小计

Non-executive directors:非执行董事：

Mr. Wang Xuguang 王旭光先生

Mr. Yuan Bing 袁兵先生

Mr. Li Hao 李浩先生

Mr. Wu Tongtong 吴桐先生

Subtotal小计

Total总计

Year ended 31 December 2022截至2022年12月31日止年度

Chief executive:行政总裁：

Mr. Qu Naijie 曲乃杰先生4003,142–3,542

Executive directors:执行董事：

Mr. Qu Cheng 曲程先生4001,722162,138

Mr. Zhang Jianbin 张建斌先生4001,047571,504

Subtotal小计8002,769733,642

Non-executive directors:非执行董事：

Mr. Wang Xuguang 王旭光先生180–180

Mr. Yuan Bing 袁兵先生180–180

Mr. Li Hao 李浩先生180–180

Subtotal小计540–540

Total总计1,7405,911737,724

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3816)(cid:1323)(cid:703)(cid:1041)(cid:1857)(cid:5180)(cid:3410)(cid:3911)(cid:1686)(cid:703)(cid:670)

(cid:932)(cid:3056)(cid:2551)(cid:5210)(cid:3911)(cid:3975)(cid:2160)(cid:1625)(cid:3911)(cid:1686)

(cid:128)(cid:5763)(cid:129)

(b) (cid:1041)(cid:1857)(cid:5180)(cid:3410)(cid:101)(cid:2626)(cid:1041)(cid:3816)(cid:1323)(cid:703)(cid:1698)

(cid:2626)(cid:1041)(cid:3816)(cid:1323)(cid:128)(cid:5763)(cid:129)

自2023年7月3日起，李浩先

生已辞任本公司非执行董事。

自2023年7月3日起，吴桐

先生获委任为本公司非执行董

事。

自2023年11月17日起，张建

斌先生已辞任本公司执行董

事。

自2023年11月17日起，李珂

晖先生获委任为本公司执行董

事。

年内并无任何有关董事放弃或

同意放弃任何酬金的安排。

9. DIRECTORS’ AND CHIEF EXECUTIVE’S

REMUNERATION AND FIVE HIGHEST PAID

EMPLOYES’ REMUNERATION (continued)

(b) The chief executive, executive directors

and non-executive directors (continued)

Mr. Li Hao resigned as a non-executive director of the

Company with efect from 3 July 2023.

Mr. Wu Tongtong was apointed as a non-executive

director of the Company with efect from 3 July 2023.

Mr. Zhang Jianbin resigned as an executive director of

the Company with efect from 17 November 2023.

Mr. Li Kehui was apointed as an executive director of

the Company with efect from 17 November 2023.

There was no arangement under which a director

waived or agred to waive any remuneration during the

year.

2,432
86
2,518

2

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3816)(cid:1323)(cid:703)(cid:1041)(cid:1857)(cid:5180)(cid:3410)(cid:3911)(cid:1686)(cid:703)(cid:670)

(cid:932)(cid:3056)(cid:2551)(cid:5210)(cid:3911)(cid:3975)(cid:2160)(cid:1625)(cid:3911)(cid:1686)

(cid:128)(cid:5763)(cid:129)

年内五名最高薪酬雇员包括三

名董事（2022年：三名），彼

等的酬金详情载于上文附注

9(b)。余下两名（2022年：两

名）并非本公司董事亦非行政

总裁的最高薪酬雇员的年内酬

金详情如下：

并非董事亦非行政总裁的最高

薪酬雇员的酬金介乎以下范围

的人数如下：

9. DIRECTORS’ AND CHIEF EXECUTIVE’S

REMUNERATION AND FIVE HIGHEST PAID

EMPLOYES’ REMUNERATION (continued)

The five highest paid employes during the year

included thre directors (2022: thre), details of whose

remuneration are set out in note 9(b) above. Details

of the remuneration for the year of the remaining two

(2022: two) highest paid employes who are neither

a director nor chief executive of the Company are as

folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Salaries, alowances and

benefits in kinds

薪金、津贴及实物福利

1,705

Retirement benefit scheme

contributions

退休福利计划供款

Total总计1,829

The number of non-director and non-chief executive

highest paid employes whose remuneration fel within

the folowing band is as folows:

Number of employes

雇员人数

2023年2022年

HK$1,000,001 to

HK$1,500,000

1,000,001港元至

1,500,000港元1

2,326
(2,750)
(424)
(3,773)
(4,197)

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1492)(cid:2683)(cid:3324)

截至2023年12月31日止年度，中

国企业所得税拨备按本集团于中国

内地的附属公司的应评税溢利以

25%（2022年12月31日：25%）的

适用所得税率作出。

由于两个年度均无源自香港的应评

税溢利，故并无就香港利得税在财

务报表中作出拨备。

于合并损益表内的所得税为：

10. INCOME TAX

Provision for PRC corporate income tax has ben provided

at the aplicable income tax rate of 25% for the year ended

31 December 2023 (31 December 2022: 25%) on the

asesable profits of the Group’s subsidiaries in Chinese

Mainland.

No provision for Hong Kong profits tax has ben made in

the financial statements as no asesable profit was derived

from Hong Kong during the years.

Income tax in the consolidated statement of profit or los

represents:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Curent – Chinese Mainland:即期－中国内地：

Charge for the year 年内支出2,513

(Overprovision)/underprovision

in prior years

过往年度（超额拨备）╱拨备不足

10,489

13,002

Defered tax (note 17)递延税项（附注17）(22,533)

Total总计(9,531)

(186,104)
(46,526)
–
(2,750)
8,007
(553)
6,120
(21,322)
39,695
13,132
(4,197)

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1492)(cid:2683)(cid:3324)(cid:128)(cid:5763)(cid:129)

使用法定税率计算适用于除税前亏

损的税项抵免与按实际税率计算的

税项开支的对账如下：

10. INCOME TAX (continued)

A reconciliation of the tax credit aplicable to los before

tax using the statutory tax rate to the tax expense at the

efective rate is as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Los before tax除税前亏损(1,418,389)

Tax at the statutory tax rate of 25%

(2022: 25%)

按法定税率25%（2022年：25%）

计算的税项(354,597)

Efect of witholding tax at 5% on the

distributable profits of the Group’s

PRC subsidiaries

本集团中国附属公司可分派溢利

的5%预扣税的影响

(3,806)

Adjustments in respect of curent tax of

previous periods

就过往期间的即期税项作出的调整

10,489

Efect of diferent tax rates不同税率的影响18,699

Income not subject to tax毋须课税收入(105)

Expenses not deductible for tax不可扣税开支5,280

Tax loses utilised from previous periods使用往期税项亏损–

Tax loses not recognised未确认的税项亏损257,908

Temporary diference not recognised未确认的暂时差额56,601

Tax credit at the Group’s efective rate按本集团实际税率计算的税项抵免(9,531)

34,827

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1492)(cid:2683)(cid:3324)(cid:128)(cid:5763)(cid:129)

于合并财务状况表内的应付税项

为：

:846)公司(cid:3191)(cid:2999)股(cid:5830)(cid:1845)有(cid:603)(cid:5072)

(cid:1062)(cid:1226)股(cid:5222)(cid:3622)

年内每股基本亏损乃按母公司普

通股权持有人应占亏损，以及年

内已发行普通股的加权平均数

8,104,147,056股份（2022年：

8,063,334,444股份）计算。

10. INCOME TAX (continued)

Tax payables in the consolidated statement of financial

position represent:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

PRC corporate income tax中国企业所得税33,459

11. LOS PER SHARE ATRIBUTABLE TO

ORDINARY EQUITY HOLDERS OF THE

PARENT

The calculation of the basic los per share amount for the

year is based on the los atributable to ordinary equity

holders of the parent, and the weighted average number of

ordinary shares of 8,104,147,056 (2022: 8,063,334,444) in

isue during the year.

(197,259)

8,104,147,056

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:846)公司(cid:3191)(cid:2999)股(cid:5830)(cid:1845)有(cid:603)(cid:5072)

(cid:1062)(cid:1226)股(cid:5222)(cid:3622)(cid:128)(cid:5763)(cid:129)

每股基本亏损金额乃根据以下数据

计算：

截至2023年12月31日止年度并无已发行

的具摊薄潜力的普通股，因此每股摊薄亏

损金额与每股基本亏损金额相同。

11. LOS PER SHARE ATRIBUTABLE TO

ORDINARY EQUITY HOLDERS OF THE

PARENT (continued)

The calculation of the basic los per share amount is based

on:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Los亏损

Los atributable to ordinary

equity holders of the parent,

used in the basic los per share

calculation

用作计算每股基本亏损之母公司

普通股权持有人应占亏损

(1,395,911)

Number of shares

股份数目

2023年2022年

Shares股份

Weighted average number of ordinary

shares in isue during the year

used in the basic los per

share calculation

用作计算每股基本亏损之

年内已发行普通股的

加权平均数

8,063,334,444

There were no potentialy dilutive ordinary shares in isue during the

year ended 31 December 2023 and therefore the amount of diluted

los per share was the same as the basic los per share amount.

6,230,461	279,688	2,118,825	29,891	545,236	448,318	521,102	10,173,521

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1610)(cid:3640)(cid:101)(cid:4416)(cid:1490)(cid:703)(cid:2979)(cid:3050)12. PROPERTY, PLANT AND EQUIPMENT

Theme parks

and other

buildings

Building

improvementsMachinery

Motor

vehicles

Ofice

equipment

and furniture

Live

animals

Construction

in procesTotal

主题公园及

其他楼宇楼宇装修机器汽车

办公室

设备及家私活生动物在建工程总计

RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元

Cost成本

At 1 January 2022于2022年1月1日4,705,406269,9811,600,89327,720399,437438,587436,3787,878,402

Aditions增添6,245–10,92335815,9781,253613,195647,952

Transfer from investment

properties (note 13)

转拨自投资物业（附注13）

101,338–101,338

Transfers转拨112,188–4,086(764)39,277–(154,787)–

Disposals出售(2,335)–(12,571)(472)(19,818)(8,563)–(43,759)

At 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日4,922,842269,9811,603,33126,842434,874431,277894,7868,583,933

Aditions增添3,9659,70724,6914,84146,24521,1531,626,7211,737,323

Revaluation surplus重估盈余29,665–29,665

Transfer to investment

properties (note 13)

转拨至投资物业

（附注13）(147,463)–(147,463)

Transfers转拨1,437,361–493,951–69,093–(2,000,405)–

Disposals出售(15,909)–(3,148)(1,792)(4,976)(4,112)–(29,937)

At 31 December 2023于2023年12月31日

Acumulated depreciation累积折旧

At 1 January 2022于2022年1月1日(883,973)(31,183)(899,498)(22,970)(246,138)(105,530)–(2,189,292)

Depreciation for the year年内折旧(109,952)(3,023)(99,860)(773)(66,874)(18,880)–(299,362)

Disposals出售2,335–11,0854461,5584,178–19,602

(1,099,391)	(49,977)	(1,104,885)	(22,320)	(371,175)	(133,050)	–	(2,780,798)

(706,737)	(2,517)	(94,065)	(2,176)	(12,497)	(3,287)	(48,357)	(869,636)
4,424,333	227,194	919,875	5,395	161,564	311,981	472,745	6,523,087

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1610)(cid:3640)(cid:101)(cid:4416)(cid:1490)(cid:703)(cid:2979)(cid:3050)(cid:128)(cid:5763)(cid:129)

Theme parks

and other

buildings

Building

improvementsMachinery

Motor

vehicles

Ofice

equipment

and furniture

Live

animals

Construction

in procesTotal

主题公园及

其他楼宇楼宇装修机器汽车

办公室

设备及家私活生动物在建工程总计

RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元

At 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日(991,590)(34,206)(988,273)(23,297)(311,454)(120,232)–(2,469,052)

Depreciation for the year年内折旧(116,804)(15,771)(117,735)(712)(64,420)(15,943)–(331,385)

Disposals出售1,701–1,1231,6894,6993,125–12,337

Transfer to investment

properties (note 13)

转拨至投资物业（附注13）

7,302–7,302

At 31 December 2023于2023年12月31日

Impairment减值

At 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日(783,525)(2,517)(94,065)(2,176)(12,498)(3,287)(50,744)(948,812)

Transfer to investment

properties (note 13)

转拨至投资物业（附注13）

66,876–66,876

Disposals出售12,299–1–12,300

Transfers转让(2,387)–2,387–

At 31 December 2023于2023年12月31日

Net carying amount账面净值

At 31 December 2023于2023年12月31日

At 31 December 2022于2022年12月31日3,147,727233,258520,9931,369110,922307,758844,0425,166,069

12. PROPERTY, PLANT AND EQUIPMENT

(continued)

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1610)(cid:3640)(cid:101)(cid:4416)(cid:1490)(cid:703)(cid:2979)(cid:3050)(cid:128)(cid:5763)(cid:129)

本集团于中国内地的酒店物业、公

园及其他楼宇所处的多幅土地按中

期租赁持有。

物业、厂房及设备包括若干账面

值为人民币2,146,727,000元的楼

宇，于2023年12月31日，该等楼

宇尚未取得房产证。

于2023年12月31日，本集团账面

净值约为人民币2,336,823,000元

（2022年：人民币1,053,871,000

元）的若干主题公园、其他楼宇及机

器已予抵押，以取得本集团获授的

一般银行及其他融资（附注29）。

12. PROPERTY, PLANT AND EQUIPMENT

(continued)

The Group’s parcels of land in Chinese Mainland where the

hotel buildings, parks and other buildings are situated are

held under medium-term leases.

Included in the property, plant and equipment were certain

buildings with a carying value of RMB2,146,727,000, of

which the property certificates have not ben obtained as at

31 December 2023.

At 31 December 2023, certain of the Group’s theme

parks, other buildings and machinery with net carying

amounts of aproximately RMB2,336,823,000 (2022:

RMB1,053,871,000) were pledged to secure general bank

and other facilities granted to the Group (note 29).

122,477	387,836	510,313
73,285	–	73,285
61,587	(12,939)	48,648
257,349	374,897	632,246

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1203)(cid:3871)(cid:1610)(cid:3640)13. INVESTMENT PROPERTIES

Investment

properties

Investment

properties

clasified as

held for sale

投资物业

分类为持作

出售的投资物业

RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元

At 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日

Transfer from property, plant and

equipment (note 12)

转拨自物业、厂房及设备

（附注12）

Net gain/(los) from fair value

adjustments (note 7)

公允价值调整的净收益╱

（亏损）（附注7）

At 31 December 2023于2023年12月31日

At 31 December 2021 and

1 January 2022

于2021年12月31日及

2022年1月1日802,800–802,800

Aditions增添830–830

Transfer to property, plant and

equipment (note 12)

转拨至物业、厂房及

设备（附注12）(101,338)–(101,338)

Transfer to right-of-use asets (note 14)转拨至使用权资产（附注14）(12,149)–(12,149)

Net los from fair value adjustments

(note 7)

公允价值调整的

净亏损（附注7）(179,830)–(179,830)

Reclasification to investment properties

clasified as held for sale

重新分类至分类为持作

出售的投资物业(387,836)387,836–

At 31 December 2022于2022年12月31日122,477387,836510,313

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1203)(cid:3871)(cid:1610)(cid:3640)(cid:128)(cid:5763)(cid:129)

本集团的投资物业全部为位于中国

内地的商用物业。本公司董事已确

定，基于每项物业的性质、特征及

风险，所有投资物业均为商用物业。

本集团的投资物业于2023年12月

31日根据戴德梁行有限公司－北京

分行（「戴德梁行」）（为一家专业合

资格独立估值师行）采用收入法所作

的估值而重估。本集团的物业经理

及财务总监决定委聘外部估值师负

责对本集团的物业进行外部估值，

每年两次。甄选准则包括市场知

识、声誉、独立性及是否符合专业

标准。公允价值指于估值当日由知

情和有意交易的买卖双方之间在公

平磋商的交易中将资产转手的市值

金额。本集团的物业经理及财务总

监会于就中期及年度财务报告进行

估值时，与估值师讨论估值假设及

估值结果，每年两次。

投资物业根据经营租赁出租予第三

方，其概要详情载于财务报表附注

14。

于2023年12月31日，本集团分

类为持作出售的投资物业人民币

203,850,000元（2022年：人民币

244,800,000元）已予抵押，以获取

授予本集团的银行贷款（附注29）。

13. INVESTMENT PROPERTIES (continued)

The Group’s investment properties are al comercial

properties in Chinese Mainland. The directors of the

Company have determined that al the investment

properties are comercial properties, based on the nature,

characteristics and risks of each property.

The Group’s investment properties were revalued on

31 December 2023 based on valuations performed by

Cushman & Wakefield Limited – Beijing Branch (“CWK”), an

independent firm of profesionaly qualified valuers, using

the income aproach. Bi-anualy, the Group’s property

manager and the chief financial oficer decide to apoint

which external valuer to be responsible for the external

valuations of the Group’s properties. Selection criteria

include market knowledge, reputation, independence and

whether profesional standards are maintained. The fair

value represents the amount of market value at which the

asets could be exchanged betwen a knowledgeable,

wiling buyer and a knowledgeable, wiling seler in an arm’s

length transaction at the date of valuation. The Group’s

property manager and the chief financial oficer have

discusions with the valuer on the valuation asumptions

and valuation results twice a year when the valuation is

performed for interim and anual financial reporting.

The investment properties are leased to third parties under

operating leases, the sumary details of which are included

in note 14 to the financial statements.

The Group’s investment properties clasified as held for

sale of RMB203,850,000 as at 31 December 2023 (2022:

RMB244,800,000) were pledged to secure bank loans

granted to the Group (note 29).

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1203)(cid:3871)(cid:1610)(cid:3640)(cid:128)(cid:5763)(cid:129)

于2023年12月31日约人民币

257,349,000元（2022年：人民币

122,477,000元）的投资物业乃位于

中国内地并根据中期租约持有。

投资物业及分类为持作出售的投

资物业包括若干账面值分别为

人民币138,321,000元及人民币

140,056,000元的楼宇，于2023年

12月31日，该等楼宇尚未取得房产

证。

13. INVESTMENT PROPERTIES (continued)

Investment properties of aproximately RMB257,349,000

(2022: RMB122,477,000) as at 31 December 2023 are

located in Chinese Mainland under medium-term leases.

Included in the investment properties and investment

properties clasified as held for sale were certain

buildings with carying values of RMB138,321,000 and

RMB140,056,000 respectively, of which the property

certificates have not ben obtained as at 31 December

2023.

–	–	632,246	632,246

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1203)(cid:3871)(cid:1610)(cid:3640)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)

下表列明本集团投资物业的公允价

值计量等级：

于年内，第一级及第二级公允价值

计量等级之间并无转移，亦无转至

或转自第三级（2022年：无）。

13. INVESTMENT PROPERTIES (continued)

Fair value hierarchy

The folowing table ilustrates the fair value measurement

hierarchy of the Group’s investment properties:

Fair value measurement

as at 31 December 2023 using

使用以下各项于2023年12月31日

进行的公允价值计量

Quoted

prices

in active

markets

(Level 1)

Significant

observable

inputs

(Level 2)

Significant

unobservable

inputs

(Level 3)Total

于活跃市场

的报价

（第一级）

重大可观察

输入数据

（第二级）

重大不可观察

输入数据

（第三级）总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Recuring fair value measurement for:经常性公允价值计量：

Comercial properties商用物业

Fair value measurement

as at 31 December 2022 using

使用以下各项于2022年12月31日

进行的公允价值计量

Quoted

prices

in active

markets

(Level 1)

Significant

observable

inputs

(Level 2)

Significant

unobservable

inputs

(Level 3)Total

于活跃市场

的报价

（第一级）

重大可观察

输入数据

（第二级）

重大不可观察

输入数据

（第三级）总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Recuring fair value measurement for:经常性公允价值计量：

Comercial properties商用物业–510,313510,313

During the year, there were no transfers of fair value

measurements betwen Level 1 and Level 2 and no

transfers into or out of Level 3 (2022: Nil).

122,477
–
73,285
–
–
–
61,587
257,349

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1203)(cid:3871)(cid:1610)(cid:3640)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

分类至公允价值等级第三级内的公

允价值计量的对账：

13. INVESTMENT PROPERTIES (continued)

Fair value hierarchy (continued)

Reconciliation of fair value measurements categorised within

Level 3 of the fair value hierarchy:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Carying amount at 1 January于1月1日的账面值802,800

Aditions增添830

Transfer from property,

plant and equipment (note 12)

转拨自物业、厂房及

设备（附注12）–

Transfer to property,

plant and equipment (note 12)

转拨至物业、厂房及

设备（附注12）(101,338)

Transfer to right-of-use

asets (note 14)

转拨至使用权资产

（附注14）(12,149)

Reclasification to investment

properties clasified as held

for sale

重新分类至分类为持作出售

的投资物业

(387,836)

Net gain/(los) from fair value

adjustments recognised in gains/

(other expenses) in profit or los

于损益中的收益╱（其他开支）

确认的公允价值调整

收益╱（亏损）净额(179,830)

Carying amount at 31 December于12月31日的账面值122,477

36-88
4.5%-6.0%
5.0%-6.5%

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1203)(cid:3871)(cid:1610)(cid:3640)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

以下为投资物业估值所用的估值方

法及主要输入数据之概要：

根据收入法，公允价值乃采用有关

资产寿命内所有权收益及负债的假

设进行估计（包括退出价值或终端价

值）。该方法涉及对物业权益的一连

串现金流量的预测。市场衍生的折

现率适用于预测现金流量以便确立

与资产有关的收入流的现值。

13. INVESTMENT PROPERTIES (continued)

Fair value hierarchy (continued)

Below is a sumary of the valuation technique used and the

key inputs to the valuation of investment properties:

Valuation

technique

Significant

unobservable inputs

Range or

weighted average

估值方法重大不可观察输入数据范围或加权平均数

2023年2022年

Comercial propertiesIncome methodMarket monthly rental

(RMB/sq.m. or RMB/space)34-154

商用物业收入法市场每月租金（人民币元╱

平方米或人民币元╱面积）

Term yield4.5%-6.0%

期限收益率

Market yield5.0%-6.5%

市场收益率

Under the income method, fair value is estimated using

asumptions regarding the benefits and liabilities of

ownership over the aset’s life including an exit or terminal

value. This method involves the projection of a series of

cash flows on a property interest. A market-derived discount

rate is aplied to the projected cash flow in order to

establish the present value of the income stream asociated

with the aset.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1203)(cid:3871)(cid:1610)(cid:3640)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

现金流量的持续时间及流入额和流

出额的具体时间乃由诸如租金检

讨、租约续签及相关续租、重建或

翻新等事件决定。适当的持续时间

受市场行为（为物业类别的一个特

性）影响。定期现金流量按收入扣

除不可回收费用、收账损失、租赁

奖励、维修费用、代理和佣金费用

及其他经营和管理费用估算。该一

连串定期经营收入净额，连同预计

于预测期终结时之终端价值估计金

额，折现至现值。

市场每月租金每年单独大幅增加（减

少）将导致投资物业的公允价值大幅

增加（减少）。折现率单独大幅增加

（减少）将导致投资物业的公允价值

大幅减少（增加）。

:2401)(cid:3875)

(cid:841)(cid:3499)(cid:4000)(cid:1066)(cid:1929)(cid:1493)(cid:2401)(cid:603)

本集团就多项于其营运使用的土

地、楼宇及其他设备订有租赁合

约。本集团已预付一笔过款项向拥

有人收购租赁土地，租赁期为40至

50年，根据此等土地租赁的条款，

将不会持续支付款项。楼宇租赁的

租赁期一般为2至10年。其他设备

的租赁期一般为12个月或以下及╱

或个别属低价值。一般而言，本集

团不可向本集团以外人士转让及分

租赁资产。

13. INVESTMENT PROPERTIES (continued)

Fair value hierarchy (continued)

The duration of the cash flows and the specific timing of

inflows and outflows are determined by events such as rent

reviews, lease renewal and related releting, redevelopment

or refurbishment. The apropriate duration is driven by

market behaviour that is a characteristic of the clas of

property. The periodic cash flow is estimated as income

les non-recoverable expenses, colection loses, lease

incentives, maintenance costs, agent and comision costs

and other operating and management expenses. The series

of periodic net operating income, along with an estimate of

the terminal value anticipated at the end of the projection

period, is then discounted.

A significant increase (decrease) in the market monthly rental

in isolation would result in a significant increase (decrease)

in the fair value of the investment properties. A significant

increase (decrease) in the discount rate in isolation would

result in a significant decrease (increase) in the fair value of

the investment properties.

14. LEASES

The Group as a lese

The Group has lease contracts for various items of land,

buildings and other equipment used in its operations. Lump

sum payments were made upfront to acquire the leased

land from the owners with lease periods of 40 to 50 years,

and no ongoing payments wil be made under the terms of

these land leases. Leases of buildings generaly have lease

terms betwen 2 and 10 years. Other equipment generaly

has lease terms of 12 months or les and/or is individualy of

low value. Generaly, the Group is restricted from asigning

and subleasing the leased asets outside the Group.

138,943	1,345,572	1,484,515

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2401)(cid:3875)(cid:128)(cid:5763)(cid:129)

(cid:841)(cid:3499)(cid:4000)(cid:1066)(cid:1929)(cid:1493)(cid:2401)(cid:603)(cid:128)(cid:5763)(cid:129)

(a) 使用权资产

本集团使用权资产的账面值及

年内变动如下：

14. LEASES (continued)

The Group as a lese (continued)

(a) Right-of-use asets

The carying amounts of the Group’s right-of-use

asets and the movements during the year are as

folows:

Buildings

Leasehold

landTotal

楼宇租赁土地总计

RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元

As at 1 January 2022于2022年1月1日51,7101,396,5181,448,228

Aditions增添88,414–88,414

Transfer from investment

properties (note 13)

转拨自投资物业

（附注13）–12,14912,149

Depreciation charge折旧开支(21,311)(38,359)(59,670)

Revision of a lease term arising

from a change in the

non-cancelable period of a lease

由于一项租赁的不可撤回

期限出现变动

以致修订租赁期(12,405)–(12,405)

As at 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日106,4081,370,3081,476,716

Aditions增添75,43013,64789,077

Depreciation charge折旧开支(38,751)(38,383)(77,134)

Revision of a lease term arising

from a change in the

non-cancelable period of a lease

由于一项租赁的不可撤回

期限出现变动

以致修订租赁期(4,144)–(4,144)

As at 31 December 2023于2023年12月31日

118,563
72,806
9,026
(40,085)
(4,206)
156,104
35,087
121,017

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2401)(cid:3875)(cid:128)(cid:5763)(cid:129)

(cid:841)(cid:3499)(cid:4000)(cid:1066)(cid:1929)(cid:1493)(cid:2401)(cid:603)(cid:128)(cid:5763)(cid:129)

(a) 使用权资产（续）

于2023年12月31日，本

集团若干账面值为人民币

1,228,254,000元（2022年：

人民币825,641,000元）的使

用权资产已就本集团获授的银

行贷款予以抵押（附注29）。

(b) 租赁负债

租赁负债（纳入计息银行及其

他借款项下）的账面值及年内

变动如下：

租赁负债的到期分析于财务报

表附注40内披露。

14. LEASES (continued)

The Group as a lese (continued)

(a) Right-of-use asets (continued)

Certain of the Group’s right-of-use asets with a

carying value of RMB1,228,254,000 were pledged

to secure bank loans granted to the Group at 31

December 2023 (2022: RMB825,641,000) (note 29).

(b) Lease liabilities

The carying amount of lease liabilities (included under

interest-bearing bank and other borowings) and the

movements during the year are as folows:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Carying amount at 1 January于1月1日的账面值60,365

New leases新增租赁88,414

Acretion of interest recognised

during the year

年内确认的

利息增加4,370

Payments付款(22,311)

Revision of a lease term arising

from a change in the

non-cancelable period of a lease

由于一项租赁的不可

撤回期限出现变动

以致修订租赁期(12,275)

Carying amount at 31 December于12月31日的账面值118,563

Analysed into:分析为：

Curent portion 流动部分25,833

Non-curent portion 非流动部分92,730

The maturity analysis of lease liabilities is disclosed in

note 40 to the financial statements.

9,026
65,572
651
75,249

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2401)(cid:3875)(cid:128)(cid:5763)(cid:129)

(cid:841)(cid:3499)(cid:4000)(cid:1066)(cid:1929)(cid:1493)(cid:2401)(cid:603)(cid:128)(cid:5763)(cid:129)

额如下：

(d) 租赁的现金流出总额于财务报

表附注34(c)内披露。

(cid:841)(cid:3499)(cid:4000)(cid:1066)(cid:1929)(cid:776)(cid:2401)(cid:603)

本集团根据经营租赁安排租赁其由

中国内地之商用物业组成的投资物

业（附注13）。该等租赁的条款一般

规定租户支付保证金及订明可根据

当时的市况定期对租金作出调整。

本集团于年内确认的租金收入为人

民币25,285,000元（2022年：人民

币23,711,000元），有关详情载于

财务报表附注6。

14. LEASES (continued)

The Group as a lese (continued)

leases are as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Interest on lease liabilities租赁负债利息4,370

Depreciation charge of

right-of-use asets

使用权资产的折旧开支

59,670

Expense relating to short-term

leases (included in cost of sales

and administrative expenses)

与短期租赁有关的开支

（计入销售成本及

行政费用内）2,095

Total amount recognised in profit or los于损益中确认的总额66,135

(d) The total cash outflow for leases is disclosed in note

34(c) to the financial statements.

The Group as a lesor

The Group leases its investment properties (note 13)

consisting of comercial properties in Chinese Mainland

under operating lease arangements. The terms of the

leases generaly require the tenants to pay security deposits

and provide for periodic rent adjustments acording to the

then prevailing market conditions. Rental income recognised

by the Group during the year was RMB25,285,000 (2022:

RMB23,711,000), details of which are included in note 6 to

the financial statements.

7,582
6,813
4,738
3,574
2,112
437
25,256

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2401)(cid:3875)(cid:128)(cid:5763)(cid:129)

(cid:841)(cid:3499)(cid:4000)(cid:1066)(cid:1929)(cid:776)(cid:2401)(cid:603)(cid:128)(cid:5763)(cid:129)

于2023年12月31日，本集团根据

与其租户之间的不可注销经营租赁

于未来期间应收的未折现租赁付款

如下：

14. LEASES (continued)

The Group as a lesor (continued)

At 31 December 2023, the undiscounted lease payments

receivable by the Group in future periods under non-

cancelable operating leases with its tenants are as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Within one year一年内13,723

After one year but within two years一年后但两年内11,176

After two years but within thre years两年后但三年内9,312

After thre years but within four years三年后但四年内6,173

After four years but within five years四年后但五年内5,597

After five years五年后2,681

Total总计48,662

43,784
(30,360)
(1,741)
11,683
11,683
18,745
(8,288)
–
–
22,140
62,529
(38,648)
(1,741)
22,140

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3276)(cid:1174)(cid:3871)(cid:2858)

无形资产包括可使用年期为5年至

10年的电脑软件及版权。无形资产

的变动分析如下：

15. INTANGIBLE ASETS

Intangible asets comprise computer software and copyright

with useful lives of 5 to 10 years. The movements in

intangible asets are analysed as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Software and copyright软件及版权

At 1 January:于1月1日：

Cost 成本39,347

Acumulated amortisation 累积摊销(26,962)

lmpairment 减值–

Net carying amount账面净值12,385

Cost at 1 January, net of

acumulated amortisation and impairment

于1月1日的成本，

扣除累积摊销及减值12,385

Aditions 增添4,437

Amortisation provided during the year 年内摊销拨备(3,034)

Impairment during the year 年内减值(1,741)

Disposal 出售(364)

At 31 December, net of

acumulated amortisation and impairment

于12月31日，

扣除累积摊销及减值11,683

At 31 December:于12月31日：

Cost 成本43,784

Acumulated amortisation 累积摊销(30,360)

Impairment 减值(1,741)

Net carying amount账面净值11,683

–
109,514
109,514

36,915

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3008)(cid:3904)(cid:3622)(cid:2370)(cid:1842)公(cid:682)(cid:4358)(cid:2109)(cid:912)(cid:4650)

(cid:1625)(cid:1686)(cid:4932)(cid:3871)(cid:2858)

以上于2023年12月31日的投资分

类为透过损益按公允价值列账的金

融资产，原因是本集团并无选择透

过其他全面收益确认公允价值收益

或亏损。

16. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Financial asets at fair value

through profit or los

透过损益按公允价值

列账的金融资产

Curent流动

Bank structured product, at fair value 银行结构性产品，按公允价值4,000

Unlisted investments, at fair value 非上市投资，按公允价值106,120

Total总计110,120

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Non-curent非流动

Unlisted investments, at fair value 非上市投资，按公允价值54,900

The above investments at 31 December 2023 were

clasified as financial asets at fair value through profit or

los as the Group has not elected to recognise the fair value

gain or los through other comprehensive income.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3008)(cid:3904)(cid:3622)(cid:2370)(cid:1842)公(cid:682)(cid:4358)(cid:2109)(cid:912)(cid:4650)

(cid:1625)(cid:1686)(cid:4932)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

本集团持有中国内地的非上市公司

成都忠捷置业有限公司（「忠捷置

业」）的9%股权。忠捷置业的主要

业务为发展及销售物业。

本集团投资非上市单位信托基金。

本公司管理层考虑出售有关投资及

将其分类为流动资产。

本集团持有中国内地的非上市公司

大连海昌嘉悦置业发展有限公司

（「嘉悦置业发展」）的2.45%股权。

嘉悦置业发展的主要业务为发展及

管理物业。

本集团持有大连博涛文化科技股份

有限公司（「博涛文化科技」）的10%

股权，该公司于中国内地的新三板

挂牌。博涛文化科技的主要业务为

向高科技文旅项目提供整体解决方

案。本公司董事考虑出售有关投资

及将其分类为流动资产。

本集团持有中国内地的非上市公司

上海港昶置业有限公司（「港昶置

业」）的5%股权。港昶置业的主要

业务为发展及管理物业。

本集团持有中国内地的非上市公司

上海誉昌企业发展有限公司（「誉昌

企业发展」）的19.5%股权。誉昌的

主要业务为发展及管理物业。

16. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS (continued)

The Group held a 9% equity interest in an unlisted company,

成都忠捷置业有限公司 (“Zhongjie Property”) in Chinese

Mainland. The principal busines of Zhongjie Property is the

development and sale of properties.

The Group invested in an unlisted unit trust fund. The

management of the Company considers to dispose of the

investment and clasifies it as a curent aset.

The Group held a 2.45% equity interest in an unlisted

company, 大连海昌嘉悦置业发展有限公司 (“Jiayue Property

Development”) in Chinese Mainland. The principal busines

of Jiayue Property Development is the development and

management of properties.

The Group held a 10% equity interest in 大连博涛文化科技股

份有限公司 (“Betop Culture Technology”), a company listed

on the New Over-the-Counter Market in Chinese Mainland.

The principal busines of Betop Culture Technology is the

provision of comprehensive solutions for high-tech cultural

tourism projects. The directors of the Company considers to

dispose of the investment and clasified it as curent aset.

The Group held a 5% equity interest in an unlisted company,

上海港昶置业有限公司 (“Gangchang Property”) in Chinese

Mainland. The principal busines of Gangchang Property is

the development and management of properties.

The Group held a 19.5% equity interest in an unlisted

company, 上海誉昌企业发展有限公司 (“Yuchang

Corporation Development”) in Chinese Mainland. The

principal busines of Yuchang is the development and

management of properties.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

16. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS (continued)

The Group previously held a 20% equity interest in an

asociate, 长沙欢乐海洋公园有限公司 (“Changsha Park”)

which is an unlisted company in Chinese Mainland. The

principal busines of Changsha Park is the operation of an

aquarium. During the year, the Group partialy disposed

of the equity interest in this asociate. At 31 December

2023, the Group held 8% equity interest and clasified this

investment as a financial instrument through profit or los.

The directors of the Company considers to further dispose

of the remaining equity interest in this investment and

clasified it as curent asets.

:3008)(cid:3904)(cid:3622)(cid:2370)(cid:1842)公(cid:682)(cid:4358)(cid:2109)(cid:912)(cid:4650)

(cid:1625)(cid:1686)(cid:4932)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

本集团曾持有一间联营公司的20%

股权，即中国内地的非上市公司长

沙欢乐海洋公园有限公司（「长沙公

园」）。长沙公园的主要业务为经营

水族馆。本集团于年内出售该联营

公司的部分股权。于2023年12月

31日，本集团持有8%股权并将该

项投资分类为透过损益列账的金融

工具。本公司董事考虑进一步出售

该项投资的余下股权，并将其分类

为流动资产。

5,652	–	1,819	2,640	34,736	67,887	112,734

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:4296)(cid:1463)(cid:3324)(cid:3504)(cid:3871)(cid:2858)(cid:330)(cid:2059)(cid:3520)

递延税项负债及资产的变动如下：

(cid:4296)(cid:1463)(cid:3324)(cid:3504)(cid:2059)(cid:3520)

17. DEFERED TAX ASETS/LIABILITIES

The movements in defered tax liabilities and asets are as

folows:

Defered tax liabilities

Fair value

adjustments

of financial

asets at fair

value through

profit or los

Witholding

tax

Interest

capitalised

Rental income

recognised

Right-of-use

asets

Temporary

diferences

resulting from

fair value

changesTotal

透过损益按

公允价值列账的

金融资产的

公允价值调整预扣税资本化利息已确认租金收入使用权资产

公允价值

变动产生的

暂时性差额总计

RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元

As at 31 December

于2021年

12月31日2,7074,4291,819350–71,72681,031

Efect of adoption of

amendments to IAS

12 (note 2.3(c)

采纳国际会计准则

第12号之修订的

影响（附注2.3(c)）–12,928–12,928

At 1 January 2022

(restated)

于2022年1月1日

（经重列）2,7074,4291,81935012,92871,72693,959

(Credited)/charged

to the statement

of profit or los

(restated) (note 10)

于损益表中

（计入）╱扣除

（经重列）

（附注10）–(4,429)–1,62913,674(23,396)(12,522)

As at 31 December

2022 and

1 January 2023

(restated)

于2022年

12月31日及

2023年1月1日

（经重列）2,707–1,8191,97926,60248,33081,437

Charged to the

statement of profit or

los (note 10)

于损益表中

扣除（附注10）

2,945–6618,13412,14123,881

Recognised in other

comprehensive

income

于其他全面收益

确认

–7,4167,416

Gros defered tax

liabilities as at 31

December 2023

于2023年12月31日

的递延税项

负债总额

23,567	34,736	–	4,689	17,333	80,325

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:4296)(cid:1463)(cid:3324)(cid:3504)(cid:3871)(cid:2858)(cid:330)(cid:2059)(cid:3520)(cid:128)(cid:5763)(cid:129)

(cid:4296)(cid:1463)(cid:3324)(cid:3504)(cid:3871)(cid:2858)

17. DEFERED TAX ASETS/LIABILITIES

(continued)

Defered tax asets

Loses

available for

ofseting

against future

taxable profits

Lease

liabilities

Government

grants

Impairment

of financial

and contract

asets

Acruals

and other

payablesTotal

可供用以抵销

未来应课税

溢利的亏损租赁负债政府补贴

金融及合约

资产减值

应计费用及

其他应付款项总计

RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元

As at 31 December 2021于2021年12月31日–2,7194,52322,49029,732

Efect of adoption of

amendments to IAS 12

(note 2.3(c)

采纳国际会计准则第12号

之修订的影响

（附注2.3(c)）

–12,928–12,928

At 1 January 2022 (restated)

于2022年1月1日（经重列）

–12,9282,7194,52322,49042,660

Credited/(charged) to the

statement of profit or los

(restated) (note 10)

于损益表中计入╱（扣除）

（经重列）（附注10）

3,33113,674(2,190)(789)(4,015)10,011

As at 31 December 2022 and

1 January 2023 (restated)

于2022年12月31日及

2023年1月1日（经重列）3,33126,6025293,73418,47552,671

Credited/(charged) to the

statement of profit or los

(note 10)

于损益表中计入╱（扣除）

（附注10）

20,2368,134(529)955(1,142)27,654

Gros defered tax asets as at

31 December 2023

于2023年12月31日的

递延税项资产总额

34,136
(66,545)
(32,409)

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

17. DEFERED TAX ASETS/LIABILITIES

(continued)

Defered tax asets (continued)

For the purpose of the financial statement presentation,

certain defered tax asets and liabilities have ben ofset.

The folowing is an analysis of the defered tax balances of

the Group for financial reporting purposes:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Net defered tax asets recognised

in the consolidated statement of

financial position

于合并财务状况表内

已确认的

净递延税项资产14,263

Net defered tax liabilities recognised

in the consolidated statement of

financial position

于合并财务状况表内

已确认的

净递延税项负债(43,029)

(28,766)

:4296)(cid:1463)(cid:3324)(cid:3504)(cid:3871)(cid:2858)(cid:330)(cid:2059)(cid:3520)(cid:128)(cid:5763)(cid:129)

(cid:4296)(cid:1463)(cid:3324)(cid:3504)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

就财务报表的呈列方式而言，若干

递延税项资产及负债已予抵销。以

下为就财务报告目的而对本集团递

延税项结余作出的分析：

1,610,491
1,240,526
2,851,017

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:4296)(cid:1463)(cid:3324)(cid:3504)(cid:3871)(cid:2858)(cid:330)(cid:2059)(cid:3520)(cid:128)(cid:5763)(cid:129)

(cid:4296)(cid:1463)(cid:3324)(cid:3504)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

并无就以下各项确认递延税项资

产：

根据香港的法律及法规，于香港产

生的税项亏损可无限期结转以用于

抵销产生亏损的公司的未来应课税

溢利。根据中国的法律及法规，于

中国内地产生的税项亏损可结转五

年以用于抵销未来应课税溢利。由

于不认为可能有应课税溢利可供动

用以上项目，故并无就上述项目确

认递延税项资产。

17. DEFERED TAX ASETS/LIABILITIES

(continued)

Defered tax asets (continued)

Defered tax asets have not ben recognised in respect of

the folowing items:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Tax loses税项亏损2,786,556

Deductible temporary diferences可扣税暂时差额1,187,998

3,974,554

In acordance with the Hong Kong laws and regulations,

tax loses arising in Hong Kong are available indefinitely for

ofseting against future taxable profits of the companies in

which the loses arose. In acordance with the PRC laws

and regulations, tax loses arising in Chinese Mainland

could be caried forward for a period of five years to ofset

against future taxable profits. Defered tax asets have not

ben recognised in respect of the above items as it is not

considered probable that taxable profits wil be available

against which the above item can be utilised.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

17. DEFERED TAX ASETS/LIABILITIES

(continued)

Defered tax asets (continued)

The Group is liable for witholding taxes on dividends

distributed by those subsidiaries established in Chinese

Mainland in respect of earnings generated from 1 January

2008. The aplicable rate is 5% for the Group.

Pursuant to a resolution of the board of directors of the

Company, the Group’s subsidiaries wil not distribute

earnings derived up to 31 December 2013. The agregate

amount of temporary diferences asociated with

investments in subsidiaries in Chinese Mainland for which

defered tax liabilities have not ben recognised totaled

aproximately RMB44,572,000 as at 31 December 2023

(2022: RMB44,572,000).

18. PLEDGE OF ASETS

Details of the Group’s asets pledged for the Group’s bank

and other borowings are included in note 29 to the financial

statements.

:4296)(cid:1463)(cid:3324)(cid:3504)(cid:3871)(cid:2858)(cid:330)(cid:2059)(cid:3520)(cid:128)(cid:5763)(cid:129)

(cid:4296)(cid:1463)(cid:3324)(cid:3504)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

本集团须就自2008年1月1日起产生

之盈利，按于中国内地成立的该等

附属公司分派之股息征收预扣税。

本集团的适用税率为5%。

根据本公司董事会之决议案，本集

团的附属公司将不会分派直至2013

年12月31日的有关盈利。于2023

年12月31日，与中国内地附属公

司投资有关而并未确认递延税项负

债的暂时差异总额合共约为人民币

44,572,000元（2022年：人民币

44,572,000元）。

:3871)(cid:2858)(cid:1514)(cid:1509)

有关本集团为其银行及其他借款抵

押的资产详情载于财务报表附注

29。

299,789
60
299,849
299,849
–

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

19. COMPLETED PROPERTIES HELD FOR

SALE

The Group’s properties held for sale are situated in the

PRC. Al the properties held for sale are stated at the lower

of cost or net realisable value.

20. PROPERTIES UNDER DEVELOPMENT

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Carying amount at 1 January于1月1日的账面值299,789

Aditions增添–

Carying amount at 31 December于12月31日的账面值299,789

Les: Non-curent portion减：非流动部分299,789

Curent portion流动部分–

The properties under development are located in Chinese

Mainland with lease terms of 40 years.

:1845)(cid:1066)(cid:776)(cid:2607)(cid:1625)(cid:650)(cid:3805)成(cid:1610)(cid:3640)

本集团持作出售的物业位于中国。

所有持作出售的物业按成本或可变

现净值的较低者列账。

:3311)(cid:2205)(cid:661)(cid:1610)(cid:3640)

发展中物业位于中国内地，租赁期

为40年。

54,975
(838)
54,137

99,831
53,622
46,209

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:960)(cid:2988)

:3441)(cid:1528)(cid:5072)(cid:983)(cid:3227)(cid:3504)

本集团与其机构性客户及租户的交

易条款主要以信贷为主。信贷期通

常为一个月，而主要客户则获延长

至最长达三个月。每名客户已设定

最高的信贷限额。本集团致力严格

监控未收回的应收款项，并设有信

贷监控部门以尽量减低信贷风险。

高级管理层定期检讨逾期结余。

于2023年12月31日，由于本集团

34.14%（2022年：34.76%）的贸易

应收款项乃应收本集团其中一名债

务人的款项，故本集团面对若干集

中的信贷风险。贸易应收款项为不

计息。

21. INVENTORIES

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Merchandise商品33,212

Provision for impairment减值拨备(1,469)

Net carying amount账面净值31,743

22. TRADE RECEIVABLES

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Trade receivables贸易应收款项103,878

Les: Provision for doubtful debts减：呆账拨备56,281

Net carying amount账面净值47,597

The Group’s trading terms with its institutional customers

and tenants are mainly on credit. The credit period is

generaly one month, extending up to thre months for

major customers. Each customer has a maximum credit

limit. The Group seks to maintain strict control over its

outstanding receivables and has a credit control department

to minimise credit risk. Overdue balances are reviewed

regularly by senior management. At 31 December 2023, the

Group had certain concentrations of credit risk as 34.14%

(2022: 34.76%) of the Group’s trade receivables were due

from one of the Group’s debtors. Trade receivables are non-

interest-bearing.

27,299
1,339
17,571
46,209

56,281
950
(3,609)
53,622

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3441)(cid:1528)(cid:5072)(cid:983)(cid:3227)(cid:3504)(cid:128)(cid:5763)(cid:129)

贸易应收款项于报告期末基于发票

日期扣除亏损拨备的账龄分析如

下：

贸易应收款项减值亏损拨备的变动

如下：

22. TRADE RECEIVABLES (continued)

An ageing analysis of the trade receivables as at the end of

the reporting period, based on the invoice date, net of los

alowance, is as folows:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Within 90 days90日内9,436

Over 90 days and within one year超过90日及1年内6,534

Over one year超过1年31,627

Total总计47,597

The movements in the los alowance for impairment of

trade receivables are as folows:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

At begining of year于年初44,499

Impairment loses, net减值亏损净额32,198

Amount writen of as uncolectible已撇销为不可收回的金额(20,416)

At end of year于年末56,281

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3441)(cid:1528)(cid:5072)(cid:983)(cid:3227)(cid:3504)(cid:128)(cid:5763)(cid:129)

亏损拨备增加乃由于账面总值出现

以下重大变动所致：

(i) 由于就若干贸易应收款项计提

拨备，令亏损拨备增加人民币

950,000元（2022年：人民币

32,198,000元）；及

(i) 由于若干贸易应收款项撇

销，令亏损拨备减少人民币

3,609,000元（2022年：人民

币20,416,000元）。

本集团于各报告日期采用一个拨备

矩阵进行减值分析，以计量预期信

贷亏损。拨备率根据具有类似亏损

模式的多个客户群组别（即按客户类

型划分）的账龄而厘定。该计算反映

概率加权结果、货币时间价值及于

报告日期可得有关过去事项、当前

状况及未来经济状况预测的合理及

有根据资料。

22. TRADE RECEIVABLES (continued)

The increase in the los alowance was due to the folowing

significant changes in the gros carying amount:

(i) Increase in the los alowance of RMB950,000 (2022:

RMB32,198,000) as a result of the alowance provided

for certain trade receivables; and

(i) Decrease in the los alowance of RMB3,609,000

(2022: RMB20,416,000) as a result of the write-of of

certain trade receivables.

An impairment analysis is performed at each reporting date

using a provision matrix to measure expected credit loses.

The provision rates are based on ageing for groupings of

various customer segments with similar los paterns (i.e.,

by customer type). The calculation reflects the probability-

weighted outcome, the time value of money and reasonable

and suportable information that is available at the reporting

date about past events, curent conditions and forecasts of

future economic conditions.

9.28%	76.61%	72.55%	53.71%
30,090	5,724	64,017	99,831
2,791	4,385	46,446	53,622

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3441)(cid:1528)(cid:5072)(cid:983)(cid:3227)(cid:3504)(cid:128)(cid:5763)(cid:129)

以下载列本集团采用拨备矩阵计量

贸易应收款项信贷风险承担的资

料：

于2023年12月31日

于2022年12月31日

22. TRADE RECEIVABLES (continued)

Set out below is the information about the credit risk

exposure on the Group’s trade receivables using a provision

matrix:

As at 31 December 2023

Ageing

账龄

Within

90 days

Over

90 days

and within

one year

Over

one yearTotal

90日内

超过90日及

1年内超过1年总计

Expected credit los rate预期信贷亏损率

Gros carying amount

(RMB’000)

账面总值

（人民币千元）

Expected credit loses

(RMB’000)

预期信贷亏损

（人民币千元）

As at 31 December 2022

Ageing

账龄

Within

90 days

Over

90 days

and within

one year

Over

one yearTotal

90日内

超过90日及

1年内超过1年总计

Expected credit los rate预期信贷亏损率8.22%34.49%80.22%54.18%

Gros carying amount

(RMB’000)

账面总值

（人民币千元）26,66517,17360,040103,878

Expected credit loses

(RMB’000)

预期信贷亏损

（人民币千元）2,191592348,16756,281

76,544
63,700
77,104
101,875
88,946
33,600
44,813
–
93,917
3,347
583,846
146,630
437,216
(41,529)
395,687

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3947)(cid:761)(cid:3227)(cid:3504)(cid:703)(cid:1353)(cid:764)(cid:5072)(cid:983)(cid:3227)(cid:3504)23. PREPAYMENTS AND OTHER

RECEIVABLES

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Prepayments for constructions建设预付款项126,381

Land prepayment土地预付款项63,700

Prepaid expenses预付开支66,525

Earnest deposit for acquisition of

subsidiaries

收购附属公司诚意金

100,000

Deductible or refundable value aded tax可扣减或可退回增值税24,486

Receivable for proceds from disposal of

an equity interest in an asociate

应收出售于一间联营公司

股权所得款项–

Deposit for an aditional capital injection

as a non-controling equity holder

作为非控股权益持有人

额外注资的按金395,000

Custodian deposits for Company’s shares

to be repurchased

本公司拟回购股份托管

保证金35,787

Other deposits and receivables其他按金及应收款项436,360

Due from related companies应收关联公司款项10,877

1,259,116

Les: Non-curent portion减：非流动部分217,648

Total总计1,041,468

Provision for impairment减值拨备(50,570)

Net carying amount账面净值990,898

, biding

deposits and cash deposits relating to project construction

works which are refundable after constructions, and other

miscelaneous receivables.

* 该款项包括与项目建设工程有关的

建设保证金、投标按金及现金存款

（有关款项可于建设后退回）以及其

他杂项应收款项。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:3947)(cid:761)(cid:3227)(cid:3504)(cid:703)(cid:1353)(cid:764)(cid:5072)(cid:983)(cid:3227)(cid:3504)

(cid:128)(cid:5763)(cid:129)

预期信贷亏损透过应用亏损率方法

参考本集团过往的亏损纪录作出估

计。亏损率于适当时予以调整，以

反映当时情况及未来经济状况预

测。于2023年12月31日，所采用

的亏损率介乎9%至100%（2022

年：8%至88%）。

于2023年12月31日的预付款项结

余包括向一间关联公司预付的长期

款项人民币63,700,000元（2022

年：人民币63,700,000元）。

该等应收关联公司款项为不计息、

无抵押及须于要求时偿还。由于到

期日相对较短，该等结余的账面值

与其公允价值相若。

23. PREPAYMENTS AND OTHER

RECEIVABLES (Continued)

Expected credit loses are estimated by aplying a los

rate aproach with reference to the historical los record of

the Group. The los rate is adjusted to reflect the curent

conditions and forecasts of future economic conditions, as

apropriate. The los rate aplied as at 31 December 2023

ranged from 9% to 100% (2022: 8% to 88%).

The balance of prepayments as at 31 December 2023

includes long-term prepayment of RMB63,700,000 to a

related company (2022: RMB63,700,000).

The amounts due from related companies are interest-fre,

unsecured and repayable on demand. The carying amounts

of these balances aproximate to their fair values due to

their relatively short maturity terms.

11
6
1
18

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

24. BIOLOGICAL ASETS

Sea lionsSealsDolphinsTotal

海狮海豹海豚总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

At 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日5,7565247006,980

Net gain from fair value

adjustments (note 7)

公允价值调整的

净收益（附注7）421–25

At 31 December 2023于2023年12月31日5,7605457007,005

At 31 December 2021 and

1 January 2022

于2021年12月31日及

2022年1月1日5,7732347006,707

Net gain from fair value

adjustments (note 7)

公允价值调整的

净收益（附注7）(17)290–273

At 31 December 2022于2022年12月31日5,7565247006,980

The biological asets of the Group are al marine animals

at various stages of development in Chinese Mainland,

including sea lions, seals and dolphins which are clasified

as curent asets. The quantities of sea lions, seals and

dolphins owned by the Group at the end of 2023 are as

folows:

31 December

2023年

12月31日

2022年

12月31日

HeadHead

头

Sea lions海狮11

Seals海豹6

Dolphins海豚1

Total总计18

:859)(cid:1610)(cid:3871)(cid:2858)

本集团的生物资产指在中国内地处

于不同成长阶段的所有海洋生物，

包括海狮、海豹及海豚，乃分类为

流动资产。于2023年末，本集团

所拥有的海狮、海豹及海豚数量如

下：

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:859)(cid:1610)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

本集团面对多种与其生物资产有关

的风险。本集团面临以下经营风

险：

(i) (cid:4153)(cid:4173)(cid:703)(cid:5137)(cid:4004)(cid:2092)(cid:5000)

本集团须遵守其经营海狮、海

豹及海豚繁殖所在地的法律及

规例。本集团已制定以符合当

地环境及其他法例为目标的环

境政策及程序。管理层定期进

行检讨，以确定环境风险及确

保已设立的系统足以管理此等

风险。

(i) (cid:2306)(cid:2121)(cid:101)(cid:2358)(cid:2359)(cid:703)(cid:1353)(cid:764)(cid:1030)(cid:3277)(cid:2092)

(cid:5000)

本集团的生物资产面对气候变

化、疾病及其他自然力量所造

成的损害风险。本集团设有广

泛的流程以监察及缓减有关风

险，包括定期检查、疾病控制

及保险。

本集团的生物资产于2023年

12月31日根据采用市场法或

收入法所作的估值而重估为人

民币7,005,000元。公允价值

指于估值当日由知情和有意交

易的买卖双方之间在公平磋商

的交易中将资产转手的市值金

额。本集团的动物保育经理及

财务总监会于就中期及年度财

务报告进行估值时讨论估值假

设及估值结果，每年两次。

24. BIOLOGICAL ASETS (continued)

The Group is exposed to a number of risks related to its

biological asets. The Group is exposed to the folowing

operating risks:

(i) Regulatory and environmental risks

The Group is subject to laws and regulations in the

location in which it operates breding of sea lions,

seals and dolphins. The Group has established

environmental policies and procedures aiming at

complying with local environmental and other laws.

Management performs regular reviews to identify

environmental risks and to ensure that the systems in

place are adequate to manage these risks.

(i) Climate, disease and other natural risks

The Group’s biological asets are exposed to the risk

of damage from climatic changes, diseases and other

natural forces. The Group has extensive proceses in

place aiming at monitoring and mitigating those risks,

including regular inspections, disease controls and

insurance.

The Group’s biological asets were revalued on 31

December 2023 based on valuations performed,

using the market aproach or income aproach,

at RMB7,005,000. The fair value represents the

amount of market value at which the asets could be

exchanged betwen a knowledgeable, wiling buyer

and a knowledgeable, wiling seler in an arm’s length

transaction at the date of valuation. The Group’s

conservation manager and the chief financial oficer

have discusions on the valuation asumptions and

valuation results twice a year when the valuation is

performed for interim and anual financial reporting.

–	1,926	5,079	7,005

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

24. BIOLOGICAL ASETS (continued)

Fair value hierarchy

The folowing table ilustrates the fair value measurement

hierarchy of the Group’s biological asets:

Fair value measurement

as at 31 December 2023 using

使用以下各项于2023年12月31日进行的公允价值计量

Quoted

prices in

active

markets

Significant

observable

inputs

Significant

unobservable

inputsTotal

(Level 1)(Level 2)(Level 3)

于活跃市场

的报价

（第一级）

重大可观察

输入数据

（第二级）

重大不可观察

输入数据

（第三级）

总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Recuring fair value

measurement for:

经常性公允价值

计量：

Biological asets 生物资产

Fair value measurement

as at 31 December 2022 using

使用以下各项于2022年12月31日进行的公允价值计量

Quoted

prices in

active

markets

Significant

observable

inputs

Significant

unobservable

inputsTotal

(Level 1)(Level 2)(Level 3)

于活跃市场

的报价

（第一级）

重大可观察

输入数据

（第二级）

重大不可观察

输入数据

（第三级）

总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Recuring fair value

measurement for:

经常性公允价值

计量：

Biological asets 生物资产–1,9015,0796,980

:859)(cid:1610)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)

下表列明本集团的生物资产的公允

价值计量等级：

6,980
25
7,005

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

24. BIOLOGICAL ASETS (continued)

Fair value hierarchy (continued)

During the year ended 31 December 2023, there were no

transfers of fair value measurements betwen Level 1 and

Level 2 and no transfers into or out of Level 3.

Reconciliation of fair value measurements categorised within

Level 3 of the fair value hierarchy:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Carying amount at 1 January于1月1日的账面值6,707

Net gain from fair value adjustments

recognised in other income in profit or los

于损益中的其他收益确认的

公允价值调整收益净额273

Carying amount at 31 December于12月31日的账面值6,980

:859)(cid:1610)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

于截至2023年12月31日止年度，

第一级及第二级公允价值计量之间

并无转移，亦无转至或转自第三级。

分类至公允价值等级第三级内的公

允价值计量的对账：

90-700
0-18
189-197
11.0%
10

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

24. BIOLOGICAL ASETS (continued)

Fair value hierarchy (continued)

Below is a sumary of the valuation techniques used and

the key inputs to the valuation of biological asets:

Valuation technique

Significant

unobservable

inputs

Range or

weighted

average

估值方法重大不可观察输入数据范围或加权平均数

2023年

Sea lions other than South

American sea lions, seals

and dolphins

Market methodMarket price

(RMB’000/head)

海狮（不包括南美海狮）、

海豹及海豚

市场法市场价格

（人民币千元╱头）

Transaction cost

(RMB’000/head)

交易成本

（人民币千元╱头）

South American sea lionsIncome methodMarket yearly rental

(RMB’000/head)

南美海狮收入法市场每年租金

（人民币千元╱头）

Discount rate

折现率

Economic life (year)

经济寿命（年）

Under the market method, fair value is estimated based on

the market-determined prices adjusted with reference to

the species, age, growing condition and cost incured to

reflect diferences in characteristics and/or stages of growth

of biological asets les transaction costs to sel. Under the

income method, fair value is estimated using asumptions

regarding the benefits and liabilities of ownership over

the aset’s life including an exit or terminal value. This

method involves the projection of a series of cash flows on

a biological aset interest. A market-derived discount rate

is aplied to the projected cash flow in order to establish

the present value of the income stream asociated with the

aset.

:859)(cid:1610)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

以下为生物资产估值所用的估值方

法及主要输入数据之概要：

根据市场法，公允价值乃根据市场

厘定价格厘定，其按照物种、年

龄、成长情况及已产生成本作出调

整，以反映生物资产在成长特征

及╱或阶段方面的差异，并减去出

售的交易成本。根据收入法，公允

价值乃采用有关资产寿命内所有权

收益及负债的假设进行估计（包括退

出价值或终端价值）。该方法涉及对

生物资产权益的一连串现金流量的

预测。市场衍生的折现率适用于预

测现金流量以便确立与资产有关的

收入流的现值。

1,708,176
5,912
1,702,264
6,854
1,695,410

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

24. BIOLOGICAL ASETS (continued)

Fair value hierarchy (continued)

A significant increase (decrease) in the market price,

market yearly rental and economic life in isolation would

result in a significant increase (decrease) in the fair value

of the biological asets. A significant increase (decrease)

in transaction cost, discount rate in isolation would result

in a significant decrease (increase) in the fair value of the

biological asets.

25. CASH AND CASH EQUIVALENTS AND

PLEDGED DEPOSITS

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Cash and bank balances现金及银行结余1,249,708

Les: Pledged for interest-bearing bank loans

(note 29)

减：已就计息银行贷款抵押

（附注29）5,075

Unpledged cash and cash equivalents无抵押现金及现金等值物1,244,633

Les: Frozen or restricted cash and

bank balances*

减：被冻结或受限制现金及

银行结余*18,938

Unpledged, unfrozen and unrestricted cash

and cash equivalents

无抵押、无冻结及不受限制

现金及现金等值物1,225,695

, certain bank acounts of the Group of

RMB6,854,000 (2022: RMB18,938,000) (note 35) were frozen

by certain court for preservation.

:859)(cid:1610)(cid:3871)(cid:2858)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

市场价格、市场每年租金及经济寿

命单独大幅增加（减少）将导致生物

资产的公允价值大幅增加（减少）。

交易成本、折现率单独大幅增加（减

少）将导致生物资产的公允价值大幅

减少（增加）。

:2852)(cid:1686)(cid:703)(cid:2852)(cid:1686)(cid:3331)(cid:2109)(cid:1610)(cid:760)(cid:703)(cid:650)

(cid:1514)(cid:1509)(cid:960)(cid:3227)

，本集团若干

银行账户涉款人民币6,854,000元

（2022年：人民币18,938,000元）

（附注35）被某法院冻结保全。

840,751
560,980
1,401,731
666,170
735,561

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

25. CASH AND CASH EQUIVALENTS AND

PLEDGED DEPOSITS (continued)

At the end of the reporting period, the cash and bank

balances and the time deposits of the Group denominated

in RMB amounted to RMB1,706,591,000 (2022:

RMB1,241,317,000). The RMB is not frely convertible

into other curencies, however, under Chinese Mainland’s

Foreign Exchange Control Regulations and Administration

of Setlement, Sale and Payment of Foreign Exchange

Regulations, the Group is permited to exchange RMB

for other curencies through banks authorised to conduct

foreign exchange busines.

Cash at banks earns interest at floating rates based on

daily bank deposit rates. The cash and bank balances and

pledged bank balances are deposited with creditworthy

banks with no recent history of default. The carying

amounts of the cash and cash equivalents and the pledged

bank balances aproximate to their fair values.

26. TRADE PAYABLES

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Within one year一年内374,345

Over one year超过一年802,493

Total总计1,176,838

Les: Non-curent portion减：非流动部分526,849

Curent portion流动部分649,989

The trade payables are non-interest-bearing and are

normaly setled on terms of 30 to 180 days other than the

trade payables to those supliers agreing to extend the

credit period to more than one year from 31 December

2023.

:2852)(cid:1686)(cid:703)(cid:2852)(cid:1686)(cid:3331)(cid:2109)(cid:1610)(cid:760)(cid:703)(cid:650)

(cid:1514)(cid:1509)(cid:960)(cid:3227)(cid:128)(cid:5763)(cid:129)

于报告期末，本集团以人民币计值

的现金及银行结余以及定期存款为

人民币1,706,591,000元（2022年：

人民币1,241,317,000元）。人民币

不可自由兑换为其他货币，然而，

依据中国内地的外汇管制条例及结

汇、售汇及付汇管理规定，本集团

获准通过获授权进行外汇业务的银

行将人民币兑换为其他货币。

银行现金根据每日银行存款利率按

浮动利率赚取利息。现金及银行结

余以及已抵押银行结余存入信誉良

好且近期并无拖欠记录的银行。现

金及现金等值物以及已抵押银行结

余的账面值与其公允价值相若。

:3441)(cid:1528)(cid:5072)(cid:761)(cid:3227)(cid:3504)

贸易应付款项为不计息，而除同意

自2023年12月31日起将信贷期延

长至一年以上的供应商的贸易应付

款项外，一般按30日至180日的账

期支付。

264,959
495,874
21,821
3,782
786,436
104,971
681,465

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

26. TRADE PAYABLES (continued)

The Group has ben granted extended credit terms by

certain of the Group’s supliers and service providers for

RMB723,159,000, after discounting, for repayment of trade

payables to be due after 31 December 2024.

The fair values of trade payables aproximate to their

carying amounts.

27. OTHER PAYABLES AND ACRUALS

31 December

2023年

12月31日

2022年

12月31日

NotesRMB’000RMB’000

附注人民币千元人民币千元

Contract liabilities合约负债(a)53,503

Other payables其他应付款项(b)519,365

Acruals应计费用8,485

Due to related companies应付关联公司款项2,861

Total总计584,214

Les: Non-curent portion减：非流动部分139,912

Curent portion流动部分444,302

:3441)(cid:1528)(cid:5072)(cid:761)(cid:3227)(cid:3504)(cid:128)(cid:5763)(cid:129)

本集团已获其若干供应商及服务提

供商延长信贷期，可于2024年12月

31日后偿还将到期的贸易应付款项

人民币723,159,000元（折让后）。

贸易应付款项的公允价值与其账面

值相若。

:1353)(cid:764)(cid:5072)(cid:761)(cid:3227)(cid:3504)(cid:703)(cid:5072)(cid:2055)(cid:3436)(cid:860)

226,687
38,272
264,959

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

27. OTHER PAYABLES AND ACRUALS

(continued)

Notes:

(a) Details of contract liabilities are as folows:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Short-term advances received from customers客户提供的短期垫款

Park operation公园营运51,852

Consultancy and management service咨询及管理服务1,651

Total总计53,503

Contract liabilities include park operation services,

consultancy and management services. The increase in

contract liabilities in 2023 was mainly due to the increase

in short-term advances received from customers in relation

to the provision of park operation services, consultancy and

management services at the end of the year.

(b) Except for the non-curent portion of other payables which

are repayable after one year from 31 December 2023, the

remaining other payables are unsecured, non-interest-bearing

and repayable on demand.

28. ADVANCES FROM CUSTOMERS

Advances from customers mainly represent rentals received

in advance for the Group as a lesor.

:1353)(cid:764)(cid:5072)(cid:761)(cid:3227)(cid:3504)(cid:703)(cid:5072)(cid:2055)(cid:3436)(cid:860)

(cid:128)(cid:5763)(cid:129)

附注：

(a) 合约负债详情如下：

合约负债包括公园营运服务、咨询

及管理服务。合约负债于2023年增

加，主要由于年底就提供公园营运

服务、咨询及管理服务而收取客户

的短期垫款增加所致。

(b) 除须于2023年12月31日起计一年后

偿还的其他应付款项的非流动部分

外，余下其他应付款项为无抵押、

不计息及须于要求时偿还。

:1796)(cid:722)(cid:3947)(cid:761)(cid:3227)

客户预付款主要指本集团作为出租

人预先收取的租金。

7-12	2024	96,065
3-5	2024	317,904
4-7	2024	989,566
4-7	2024	1,403,535
5	2024	35,087
5	2024	1,438,622
7-12	2025-2028	164,993
4-7	2025-2033	4,574,340
4-7	2025-2033	4,739,333
5	2025-2033	121,017
		4,860,350
		6,298,972

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

29. INTEREST-BEARING BANK AND OTHER

BOROWINGS AND LEASE LIABILITIES

31 December 202331 December 2022

2023年12月31日2022年12月31日

Efective

Interest

rate (%)MaturityRMB’000

Efective

Interest

rate (%)MaturityRMB’000

实际利率

(%)到期日人民币千元

实际利率

(%)到期日人民币千元

Curent流动

Other loans – secured其他贷款－有抵押7-12202361,189

Bank loans – secured银行贷款－有抵押3-72023442,042

Curent portion of long term

bank loans – secured

长期银行贷款的

流动部分－有抵押4-72023957,989

Subtotal of interest-bearing

bank and other borowings

计息银行及

其他借款小计1,461,220

Lease liabilities (note 14(b)租赁负债（附注14(b)）5202325,833

Total – curent总计－流动1,487,053

Non-curent非流动

Other loans – secured其他贷款－有抵押72024-202564,591

Bank loans – secured银行贷款－有抵押4-72024-20303,623,356

Subtotal of interest-bearing

bank and other borowings

计息银行及

其他借款小计3,687,947

Lease liabilities (note 14(b)租赁负债（附注14(b)）52024-203292,730

Total – non-curent总计－非流动3,780,677

Total总计5,267,730

:2055)(cid:2233)(cid:4309)(cid:1041)(cid:703)(cid:1353)(cid:764)(cid:2110)(cid:3227)(cid:703)(cid:2401)

(cid:3875)(cid:2059)(cid:3520)

2,251,247
4,047,725
6,298,972

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

29. INTEREST-BEARING BANK AND OTHER

BOROWINGS AND LEASE LIABILITIES

(continued)

* The Group entered into certain sale and leaseback

agrements on certain of its property, plant and equipment

and investment properties. These agrements were in

substance acounted for as financing arangements to obtain

secured loans with an agregate amount of RMB231,058,000

at 31 December 2023 (2022: RMB95,780,000). The carying

value of the Group’s underlying asets at 31 December 2023

under the aforesaid arangements was RMB150,168,000

(2022: RMB68,830,000).

Haichang China, a subsidiary of the Company, entered into

agrements with a financial institution which was guaranted

by Mr. Qu Cheng, a director of the Company, for certain

borowings of RMB30,000,000 to the Group at 31 December

2023 (2022: RMB30,000,000).

An analysis of the carying amounts of borowings by type of

interest rate is as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Fixed interest rate固定利率3,560,894

Variable interest rate浮动利率1,706,836

Total总计5,267,730

:2055)(cid:2233)(cid:4309)(cid:1041)(cid:703)(cid:1353)(cid:764)(cid:2110)(cid:3227)(cid:703)(cid:2401)

(cid:3875)(cid:2059)(cid:3520)(cid:128)(cid:5763)(cid:129)

、厂房及设备

及投资物业订立了若干销售及回租

协议。此等协议实质上入账列为融

资安排，以获取有抵押贷款，于

2023年12月31日的总额为人民币

231,058,000元（2022年：人民币

95,780,000元）。本集团于上述安排

下的相关资产于2023年12月31日

的账面值为人民币150,168,000元

（2022年：人民币68,830,000元）。

本公司的附属公司海昌中国就于

2023年12月31日本集团已获授的若

干借款人民币30,000,000元（2022

年：人民币30,000,000元）与一间

金融机构订立协议，由本公司董事

曲程先生担保。

对按利率类型划分的借款账面值之

分析如下：

1,307,470
798,958
2,300,271
1,475,111
5,881,810
96,065
61,967
103,026
261,058
35,087
25,987
57,977
37,053
156,104
6,298,972

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

29. INTEREST-BEARING BANK AND OTHER

BOROWINGS AND LEASE LIABILITIES

(continued)

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Analysed into:分析为：

Bank loans repayable: 须于以下期间偿还的银行贷款：

Within one year or on demand 一年内或按要求1,400,031

In the second year 第二年内1,122,026

In the third to fifth years, inclusive 第三至第五年（包括首尾两年）1,726,528

Beyond five years 超过五年774,802

Subtotal 小计5,023,387

Other borowings repayable: 须于以下期间偿还的其他借款：

Within one year or on demand 一年内或按要求61,189

In the second year 第二年内33,542

In the third to fifth years, inclusive 第三至第五年（包括首尾两年）31,049

Subtotal 小计125,780

Lease liabilities: 租赁负债：

Within one year or on demand 一年内或按要求25,833

In the second year 第二年内25,940

In the third to fifth years, inclusive 第三至第五年内（包括首尾两年）43,551

Beyond five years 超过五年23,239

Subtotal 小计118,563

Total总计5,267,730

:2055)(cid:2233)(cid:4309)(cid:1041)(cid:703)(cid:1353)(cid:764)(cid:2110)(cid:3227)(cid:703)(cid:2401)

(cid:3875)(cid:2059)(cid:3520)(cid:128)(cid:5763)(cid:129)

2,336,823
1,228,254
5,912
203,850

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

29. INTEREST-BEARING BANK AND OTHER

BOROWINGS AND LEASE LIABILITIES

(continued)

The Group’s bank and other loans were secured by the

pledges of the Group’s asets with carying values at 31

December 2023 and 2022 as folows:

31 December

2023年

12月31日

2022年

12月31日

NotesRMB’000RMB’000

附注人民币千元人民币千元

Theme park’s buildings and machinery主题公园的

建筑物及机器121,053,871

Right-of-use asets使用权资产14(a)825,641

Pledged bank balances已抵押银行结余255,075

Investment properties clasified

as held for sale

分类为持作出售的

投资物业13244,800

The Group pledged its 100% equity in Chongqing Caribean

for certain borowings of RMB560,000,000 granted to the

Group at 31 December 2023 (2022: RMB150,000,000).

The Group pledged its 100% equity in Zhengzhou Tourism

for certain borowings of RMB150,000,000 granted to the

Group at 31 December 2023 (2022: Nil).

Dalian Tourism pledged its 58.3% equity in LHT for certain

bank borowings of RMB290,574,000 granted to the Group

at 31 December 2023 (2022: RMB350,678,000).

:2055)(cid:2233)(cid:4309)(cid:1041)(cid:703)(cid:1353)(cid:764)(cid:2110)(cid:3227)(cid:703)(cid:2401)

(cid:3875)(cid:2059)(cid:3520)(cid:128)(cid:5763)(cid:129)

本集团的银行及其他贷款以本集团

于2023年及2022年12月31日下列

账面值的资产作为抵押：

本集团已就于2023年12月31

日其已获授的若干借款人民币

560,000,000元（2022年：人民币

150,000,000元），将其于重庆加勒

比海的100%权益抵押。

本集团已就于2023年12月31

日其已获授的若干借款人民币

150,000,000元（2022年：无），将

其于郑州旅游的100%权益抵押。

大连旅游就于2023年12月31日本

集团已获授的若干银行借款人民币

290,574,000元（2022年：人民币

350,678,000元）将其于大连虎滩的

58.3%权益抵押。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

29. INTEREST-BEARING BANK AND OTHER

BOROWINGS AND LEASE LIABILITIES

(continued)

In adition to the pledges of the Group’s asets, 大连海

昌集团有限公司 (“Dalian Haichang Group”), a related

company, provided guarantes for certain borowings of

RMB2,557,900,000 granted to the Group at 31 December

2023 (2022: RMB962,889,000).

In adition to the pledges of the Group’s asets, 曲乃杰

(“Mr. Qu”, an executive director of the Company), 程春

萍 (“Ms. Cheng”, spouse of Mr. Qu), Mr. Qu Cheng (an

executive director of the Company) and 杨迪 (“Ms. Yang”,

spouse of Mr. Qu Cheng) provided personal guarantes for

certain borowings of RMB4,790,795,000 granted to the

Group at 31 December 2023 (2022: RMB4,043,327,000).

Al the Group’s borowings are denominated in RMB.

:2055)(cid:2233)(cid:4309)(cid:1041)(cid:703)(cid:1353)(cid:764)(cid:2110)(cid:3227)(cid:703)(cid:2401)

(cid:3875)(cid:2059)(cid:3520)(cid:128)(cid:5763)(cid:129)

除本集团资产质押外，关联公司大

连海昌集团有限公司（「大连海昌

集团」）亦已就于2023年12月31日

本集团已获授的若干借款人民币

2,557,900,000元（2022年：人民币

962,889,000元）提供担保。

除本集团资产质押外，曲乃杰（「曲

先生」，本公司的执行董事）、程春

萍（「程女士」，曲先生的配偶）、曲

程先生（本公司的执行董事）及杨迪

（「杨女士」，曲程先生的配偶）亦已

就于2023年12月31日本集团已获

授的若干借款人民币4,790,795,000

元（2022年：人民币4,043,327,000

元）提供个人担保。

本集团所有的借款均以人民币计值。

418,481
44,911
(58,870)
404,522
13,678
390,844
404,522

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

30. GOVERNMENT GRANTS

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Carying amount at 1 January于1月1日的账面值436,243

Received during the year年内收取36,326

Recognised in profit or los (note 6)于损益中确认（附注6）(54,088)

Carying amount at 31 December于12月31日的账面值418,481

Curent流动15,329

Non-curent非流动403,152

Total总计418,481

Government grants have ben received either for the

construction of certain items of property, plant and

equipment, properties under development, investment

properties or for busines development of the subsidiaries

of the Group. There are no unfulfiled conditions and

contingencies relating to these grants.

:1857)(cid:1460)(cid:3838)(cid:3432)

政府补贴乃就建设若干物业、厂房

及设备项目、发展中物业、投资物

业或就本集团之附属公司的业务发

展而获授。并无任何有关该等补助

的未达成条件及或然事项。

2,489

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

31. SHARE CAPITAL

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Isued and fuly paid:已发行及缴足：

8,114,002,000 (2023: 8,114,002,000)

ordinary shares

8,114,002,000股

（2023年：8,114,002,000股）普通股2,489

A sumary of movements in the Company’s share capital is

as folows:

Number of

shares in isueShare capital

已发行股份数目股本

RMB’000

人民币千元

At 1 January 2022于2022年1月1日4,000,000,0002,451

Isue of shares发行股份57,001,00038

Imediately before the share subdivision紧接股份拆细前4,057,001,0002,489

Efect of the share subdivision股份拆细的影响4,057,001,000–

At 31 December 2022, 1 January 2023

and 31 December 2023

于2022年12月31日、2023年

1月1日及2023年12月31日8,114,002,0002,489

:841)

股份

本公司股本变动情况概述如下：

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

32. RESERVES

The amounts of the Group’s reserves and the movements

therein for the curent and prior years are presented in the

consolidated statement of changes in equity.

(a) Capital reserve

The amounts represent demed contributions from

equity holders les demed distributions to equity

holders, considerations paid by the Group to non-

controling equity holders over their then share of net

asets of subsidiaries acquired, and dilution upon

capital contributions by the non-controling equity

holders.

(b) Statutory reserves

In acordance with the PRC Company Law and

the PRC subsidiaries’ articles of asociation, each

subsidiary registered in the PRC as a domestic

company is required to apropriate 10% of its anual

statutory net profit as determined under generaly

acepted acounting principles of The People’s

Republic of China (“PRC GAP”) (after ofseting any

prior years’ loses) to the statutory surplus reserves.

When the balance of this reserve fund reaches 50%

of the entity’s capital, any further apropriation

is optional. The statutory reserves can be utilised

to ofset prior years’ loses or to increase capital.

However, the balance of the statutory surplus reserves

must be maintained at a minimum of 25% of the

capital after these usages.

:5047)(cid:3050)

本集团于本年度及以往年度的储备

金额及其变动已载于合并权益变动

表。

(a) (cid:3871)(cid:841)(cid:5047)(cid:3050)

该款项指视为权益持有人注资

减视为分派予权益持有人、本

集团向非控股权益持有人就其

当时分占所收购附属公司资产

净值支付代价及非控股权益持

有人注资时的摊薄。

(b) (cid:1580)(cid:1435)(cid:5047)(cid:3050)

根据中国公司法及中国附属公

司的章程细则，在中国注册为

内资公司的附属公司各自须拨

出10%的年度法定纯利（经抵

销任何往年亏损后）至法定盈

余储备。年度法定纯利按中华

人民共和国公认会计准则（「中

国会计准则」）厘定。倘该储备

金结余达该实体资本的50%，

则可选择作出任何额外拨款。

法定储备可用作抵销往年亏损

或增资。然而，作上述用途

后，该法定盈余储备结余须维

持为不少于资本的25%。

41.7%
40.0%

32,398
(17,349)
64,689
17,062

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

33. PARTLY-OWNED SUBSIDIARIES

WITH MATERIAL NON-CONTROLING

INTERESTS

Details of the Group’s subsidiaries that have material non-

controling interests are set out below:

LHT

2023年2022年

Percentage of equity interest held by

non-controling interests:

非控股权益持有之

股本权益百分比：

LHT大连虎滩41.7%

Haipeng Jiayue海芃嘉悦–

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Profit/(los) for the year alocated to

non-controling interests:

分配至非控股权益的

年内利润╱（亏损）：

LHT大连虎滩12,342

Haipeng Jiayue海芃嘉悦–

Acumulated balances of non-controling

interests at the reporting date

于报告日期的非控股权益

累积结余

LHT大连虎滩32,291

Haipeng Jiayue海芃嘉悦–

:1352)有(cid:2080)(cid:637)(cid:1698)(cid:2715)股(cid:5830)(cid:2370)(cid:1625)(cid:3013)

(cid:689)(cid:4793)有(cid:1693)(cid:5742)公司

具有重大非控股权益的本集团附属

公司详情如下：

(cid:637)(cid:3001)(cid:1673)(cid:5833)

172,295	93,030
(91,300)	(136,308)
80,995	(43,278)
217,307	74,226
44,808	219,600
(96,365)	(163,136)
(1,423)	(104,779)
21,045	1,375
(18,824)	(133,277)
–	134,012
2,221	2,110

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

33. PARTLY-OWNED SUBSIDIARIES

WITH MATERIAL NON-CONTROLING

INTERESTS (continued)

LHT (continued)

The folowing tables ilustrate the sumarised financial

information of the above subsidiaries. The amounts

disclosed are before any inter-company eliminations:

LHT

Haipeng

Jiayue

大连虎滩海芃嘉悦

RMB’000RMB’000

20232023年人民币千元人民币千元

Revenue收入

Total expenses总开支

Net profit/(los) and total comprehensive

income/(los) for the year

年内纯利╱（亏损）及全面

收益╱（亏损）总额

Curent asets流动资产

Non-curent asets非流动资产

Curent liabilities流动负债

Non-curent liabilities非流动负债

Net cash flows from operating activities经营活动产生的净现金流量

Net cash flows used in investing activities投资活动所用净现金流量

Net cash flows from financing activities融资活动产生的净现金流量

Net increase in cash and

cash equivalents

现金及现金等值物增加净额

:1352)有(cid:2080)(cid:637)(cid:1698)(cid:2715)股(cid:5830)(cid:2370)(cid:1625)(cid:3013)

(cid:689)(cid:4793)有(cid:1693)(cid:5742)公司(cid:128)(cid:5763)(cid:129)

(cid:637)(cid:3001)(cid:1673)(cid:5833)(cid:128)(cid:5763)(cid:129)

下表列载上述附属公司的财务资料

概要。所披露金额并未计及任何集

团内公司间的抵销：

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

33. PARTLY-OWNED SUBSIDIARIES

WITH MATERIAL NON-CONTROLING

INTERESTS (continued)

LHT (continued)

LHT

Haipeng

Jiayue

大连虎滩海芃嘉悦

RMB’000RMB’000

20222022年人民币千元人民币千元

Revenue收入51,170–

Total expenses总开支(82,025)–

Net los and total comprehensive los for

the year

年内纯损及全面亏损总额

(30,855)–

Curent asets流动资产170,242–

Non-curent asets非流动资产47,358–

Curent liabilities流动负债(114,202)–

Non-curent liabilities非流动负债(1,423)–

Net cash flows from operating activities经营活动产生的净现金流量876–

Net cash flows used in investing activities投资活动所用净现金流量(2,583)–

Net decrease in cash and cash equivalents现金及现金等值物减少净额(1,707)–

:1352)有(cid:2080)(cid:637)(cid:1698)(cid:2715)股(cid:5830)(cid:2370)(cid:1625)(cid:3013)

(cid:689)(cid:4793)有(cid:1693)(cid:5742)公司(cid:128)(cid:5763)(cid:129)

(cid:637)(cid:3001)(cid:1673)(cid:5833)(cid:128)(cid:5763)(cid:129)

118,563	5,149,167
(31,059)	706,931
72,806	–
9,026	288,599
(9,026)	(1,789)
(4,206)	–
156,104	6,142,868

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:933)(cid:1339)(cid:2852)(cid:1686)(cid:1908)(cid:3470)(cid:1676)(cid:1693)注

(a) (cid:756)(cid:2053)(cid:1698)(cid:2852)(cid:1686)(cid:884)(cid:1528)

年内，本集团就厂房及设备

的租赁安排非现金增添使用

权资产及租赁负债分别人民币

89,077,000元（2022年：人

民币88,414,000元）及人民币

72,806,000元（2022年：人民

币88,414,000元）。

(b) (cid:4932)(cid:3871)(cid:1914)(cid:2583)(cid:2858)(cid:859)之(cid:2059)(cid:3520)(cid:5898)(cid:695)

2023年

34. NOTES TO THE CONSOLIDATED

STATEMENT OF CASH FLOWS

(a) Major non-cash transactions

During the year, the Group had non-cash aditions

to right-of-use asets and lease liabilities of

RMB89,077,000 (2022: RMB88,414,000) and

RMB72,806,000 (2022: RMB88,414,000), respectively,

in respect of lease arangements for plant and

equipment.

(b) Changes in liabilities arising from financing

activities

Lease liabilities

Interest-bearing

bank and other

borowings

租赁负债

计息银行及

其他借款

RMB’000RMB’000

人民币千元人民币千元

At 1 January 2023于2023年1月1日

Changes from financing cash

flows

融资现金流量变动

New leases新增租赁

Interest expense利息开支

Interest paid clasified as

operating cash flows

分类为经营现金流量的

已付利息

Revision of lease terms租期修订

At 31 December 2023于2023年12月31日

(9,026)
31,059
22,033

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

34. NOTES TO THE CONSOLIDATED

STATEMENT OF CASH FLOWS (continued)

(b) Changes in liabilities arising from financing

activities (continued)

Lease liabilities

Interest-bearing

bank and other

borowings

租赁负债

计息银行及

其他借款

RMB’000RMB’000

人民币千元人民币千元

At 1 January 2022于2022年1月1日60,3655,193,968

Changes from financing

cash flows

融资现金流量变动

(17,941)(103,578)

New leases新增租赁88,414–

Interest expense利息开支4,370–

Interest paid已付利息(4,370)58,777

Revision of lease terms租期修订(12,275)–

At 31 December 2022于2022年12月31日118,5635,149,167

The total cash outflow for leases included in the

statement of cash flows is as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Within operating activities经营活动内(4,370)

Within financing activities融资活动内17,941

Total总计13,571

:933)(cid:1339)(cid:2852)(cid:1686)(cid:1908)(cid:3470)(cid:1676)(cid:1693)注(cid:128)(cid:5763)(cid:129)

(b) (cid:4932)(cid:3871)(cid:1914)(cid:2583)(cid:2858)(cid:859)之(cid:2059)(cid:3520)(cid:5898)(cid:695)

(cid:128)(cid:5763)(cid:129)

2022年

计入现金流量表内的租赁的现

金流出总额如下：

505,580
138,000
643,580

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1488)(cid:3277)(cid:2059)(cid:3520)

于2023年，本集团若干供应商入

禀中国内地浦东新区人民法院，向

本集团索偿逾期的建筑成本款项约

人民币12,585,000元及由于有关

逾期建筑成本款项产生的利息约人

民币305,000元。于2023年12月

31日，本集团银行账户涉款人民币

2,592,000元已被浦东新区人民法院

冻结作财产保全。于财务报表批准

日期，案件尚未排期审讯。基于现

有证据及已听取法律意见，考虑到

本集团须承担付款责任的可能性，

本集团已就建筑成本款项作全数拨

备。本公司董事认为，索偿利息并

无法律依据，且本集团须支付额外

利息索偿款的可能性极低，故并无

就所索偿利息作出拨备。

:1493)(cid:4804)

于报告期末本集团有以下合约承

担：

35. CONTINGENT LIABILITIES

During 2023, certain supliers of the Group filed claims

to the People’s Court of Pudong New Area in Chinese

Mainland against the Group for overdue payments of

construction costs of aproximately RMB12,585,000

and the interests arising from the overdue payments of

construction costs of aproximately RMB305,000. As

at 31 December 2023, a bank acount of the Group of

RMB2,592,000 was frozen by People’s Court of Pudong

New Area for property preservation. As of the date of

aproval of the financial statements, the trials of the cases

are yet to be scheduled. The Group has made ful provision

for payments of construction costs due to the posibility of

the Group taking setlement responsibility on the basis of

the available evidence and legal advice taken. The directors

of the Company are of the opinion that, the interests

claimed are without merits and the posibility for the Group

to be subject to aditional interest claims was remote and

no provision has ben made for the interests claimed.

36. COMITMENTS

The Group had the folowing contractual comitments at

the end of the reporting period:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Property, plant and equipment物业、厂房及设备470,351

Right-of-use asets使用权资产138,000

Total总计608,351

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

37. RELATED PARTY TRANSACTIONS AND

BALANCES

The related companies with which the Group had

transactions were as folows:

Name of related partyRelationship with the Group during the year

关连人士姓名╱名称年内与本集团的关系

Mr. Qu ChengSon of Mr. Qu and executive director of the Company

曲程先生曲先生的儿子及本公司执行董事

Ms. YangSpouse of Mr. Qu Cheng

杨女士曲程先生的配偶

Mr. QuExecutive director and chief executive oficer of the Company

曲先生本公司执行董事兼行政总裁

Ms. ChengSpouse of Mr. Qu

程女士曲先生的配偶

大连海昌企业发展有限公司

(“Haichang Corporation Development”)

Mr. Qu and Ms. Cheng are beneficial equity holders

大连海昌企业发展有限公司（「海昌企业发展」）曲先生及程女士为实益权益持有人

烟台海昌旅游发展有限公司

(“Yantai Haichang Tourism Development”)

Mr. Qu and Ms. Cheng are beneficial equity holders

烟台海昌旅游发展有限公司（「烟台海昌旅游发展」）曲先生及程女士为实益权益持有人

大连东方水城发展有限公司Mr. Qu and Ms. Cheng are beneficial equity holders

(“Dalian Oriental Watertown Development”)

大连东方水城发展有限公司（「大连东方水城发展」）曲先生及程女士为实益权益持有人

大连瑞昌融资租赁有限公司

(“Dalian Ruichang Lease”)

A joint venture of a beneficial shareholder of the Company

大连瑞昌融资租赁有限公司（「大连瑞昌租赁」）本公司实益股东的合营公司

Changsha Park*An asociate of the Group

长沙公园*本集团的联营公司

:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)(cid:703)(cid:3344)(cid:4721)

本集团与之订立交易的关联公司如

下：

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

Name of related partyRelationship with the Group during the year

关连人士姓名╱名称年内与本集团的关系

三亚海昌旅业发展有限公司

(“Sanya Development”)

Mr. Qu and Ms. Cheng are beneficial equity holders

三亚海昌旅业发展有限公司（「三亚发展」）曲先生及程女士为实益权益持有人

Dalian Haichang GroupMr. Qu and Ms. Cheng are beneficial equity holders

大连海昌集团曲先生及程女士为实益权益持有人

大连海昌置地休闲旅游度假有限公司广鹿岛度假酒店

(“Dalian Haichang Property Guanglu Island Hotel”)

Mr. Qu and Ms. Cheng are beneficial equity holders

大连海昌置地休闲旅游度假有限公司曲先生及程女士为实益权益持有人

广鹿岛度假酒店

（「大连海昌置地广鹿岛酒店」）

大连海昌商业运营管理有限公司

(“Haichang Busines Operation”)

Mr. Qu and Ms. Cheng are beneficial equity holders

大连海昌商业运营管理有限公司（「海昌商业运营」）曲先生及程女士为实益权益持有人

大连海昌海珍品养殖有限公司

(“Haichang Seafod Cultivation”)

Mr. Qu and Ms. Cheng are beneficial equity holders

大连海昌海珍品养殖有限公司（「海昌海珍品养殖」）曲先生及程女士为实益权益持有人

大连海昌船运有限公司

(“Dalian Haichang Shiping”)

Mr. Qu and Ms. Cheng are beneficial equity holders

大连海昌船运有限公司（「大连海昌船运」）曲先生及程女士为实益权益持有人

大连海昌房地产集团有限公司

(“Dalian Haichang Property”)

Mr. Qu and Ms. Cheng are beneficial equity holders

大连海昌房地产集团有限公司（「大连海昌房地产」）曲先生及程女士为实益权益持有人

* Changsha Park had no longer ben an asociate of the Group

since 8 October 2023.

37. RELATED PARTY TRANSACTIONS AND

BALANCES (continued)

:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)(cid:703)(cid:3344)(cid:4721)(cid:128)(cid:5763)(cid:129)

* 长沙公园自2023年10月8日起不再

为本集团的联营公司。

–
2,753
1,160
460
4
–
690
–

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

37. RELATED PARTY TRANSACTIONS AND

BALANCES (continued)

(a) Related party transactions

In adition to the transactions detailed elsewhere in

these financial statements, the Group had the folowing

transactions with related parties during the year:

2023年2022年

NotesRMB’000RMB’000

附注人民币千元人民币千元

Rental income:租金收入：

Yantai Haichang Tourism Development烟台海昌旅游发展(a)(i)716

Consultancy and management service

income:

咨询及管理服务收入：

Changsha Park长沙公园(a)(i)10,617

Rental fe:租赁费用：

Dalian Haichang Property Guanglu Island

Hotel

大连海昌置地广鹿岛酒店

(a)(i)1,160

Revenue from ticket sales:门票销售收入：

Yantai Haichang Tourism Development烟台海昌旅游发展(a)(iv)–

Revenue from hotel operations:酒店营运收入：

Dalian Haichang Property大连海昌房地产(a)(v)–

Payment of expenses on behalf of:代表以下公司

支付费用：

Dalian Haichang Group大连海昌集团210

Purchase of gods:采购货品：

Haichang Seafod Cultivation海昌海珍品养殖(a)(vi)10

Interest income:利息收入：

Dalian Haichang Shiping大连海昌船运(a)(vi)2,880

:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)(cid:703)(cid:3344)(cid:4721)(cid:128)(cid:5763)(cid:129)

(a) (cid:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)

除此等财务报表内其他地方详

述的该等交易外，本集团年内

与关连人士订有以下重大交

易：

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

37. RELATED PARTY TRANSACTIONS AND

BALANCES (continued)

(a) Related party transactions (continued)

Notes:

(i) The Group terminated the lease agrement with Yantai

Haichang Tourism Development. No rental income

was derived in 2023 from Yantai Haichang Tourism

Development (2022: RMB716,000).

(i) The Group entered into operation management service

agrements with Changsha Park, pursuant to which the

Group would provide consultancy services with a total

amount of the contracts of RMB16,000,000 for planing

and design, construction and making preparations

for the scheduled opening of the park. During the

period from 1 January 2023 to 8 October 2023, the

Group ofered park design and consultancy services to

Changsha Park, and recognised consultancy service

income of RMB2,753,000 (2022: RMB10,617,000).

(i) The Group renewed the lease agrement with Dalian

Haichang Property Guanglu Island Hotel with a term of

one year from 1 January 2023 to 31 December 2023

for RMB1,160,000. The rental fe for the year ended 31

December 2023 charged by Dalian Haichang Property

Guanglu Island Hotel was RMB1,160,000 (2022:

RMB1,160,000).

:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)(cid:703)(cid:3344)(cid:4721)(cid:128)(cid:5763)(cid:129)

(a) (cid:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)(cid:128)(cid:5763)(cid:129)

附注：

(i) 本集团已终止与烟台海昌旅

游发展的租赁协议。2023年

并未自烟台海昌旅游发展获

得租金收入（2022年：人民币

716,000元）。

(i) 本集团与长沙公园订立运营管

理服务协议，据此，本集团将

就公园的规划及设计、建设及

如期开业筹备工作提供总合

约金额为人民币16,000,000

元的咨询服务。于2023年1

月1日起至2023年10月8日

期间内，本集团向长沙公园

提供公园设计及咨询服务，

并确认咨询服务收入人民币

2,753,000元（2022年：人民

币10,617,000元）。

(i) 本集团与大连海昌置地广鹿

岛酒店续订租赁协议，租期

为自2023年1月1日起至2023

年12月31日止为期一年，

租金人民币1,160,000元。

大连海昌置地广鹿岛酒店就

截至2023年12月31日止年

度收取的租金收入为人民币

1,160,000元（2022年：人民

币1,160,000元）。

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

37. RELATED PARTY TRANSACTIONS AND

BALANCES (continued)

(a) Related party transactions (continued)

Notes: (continued)

(iv) During the year 2023, the Group recognised revenue

from ticket sales of RMB460,000 from Yantai Haichang

Tourism Development (2022: Nil). The transaction was

made acording to the terms of contract mutualy

agred.

(v) During the year 2023, the Group recognised revenue

from hotel operations of RMB4,000 from Dalian

Haichang Property （2022: Nil). The transaction was

made acording to the terms of contract mutualy

agred.

(vi) In the opinion of the directors of the Company, the

purchase betwen the Group and Haichang Seafod

Cultivation was conducted acording to the contracts

mutualy agred.

(vi) The Group charged interest for an amount relating to

a sale and leaseback arangement with an efective

interest rate of 9% per anum.

(vi) During the year 2023, Mr. Qu, Ms. Cheng, Mr. Qu

Cheng and/or Ms. Yang provided guarantes for certain

borowings of RMB4,790,795,000 granted to the Group

(2022: RMB4,043,327,000) at nil consideration.

(ix) During the year 2023, Dalian Haichang Group pledged

certain of its property, plant and equipment for a

borowing of RMB10,000,000 granted to the Group

(2022: RMB10,000,000) at nil consideration.

(x) The Group pledged its upcoming rental income from

a tenant and revenue from a self-operated restaurant

during 2023 to 2027 for certain borowing of

RMB10,000,000 granted to the Group at 31 December

2023 (2022: Nil). Dalian Haichang Group provided

financial guarantes for the loan.

:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)(cid:703)(cid:3344)(cid:4721)(cid:128)(cid:5763)(cid:129)

(a) (cid:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)(cid:128)(cid:5763)(cid:129)

附注：（续）

(iv) 于2023年内，本集团自烟台

海昌旅游发展确认门票销售

收入人民币460,000元（2022

年：无）。该交易乃根据双方

协定的合约条款进行。

(v) 于2023年内，本集团自大连

海昌房地产确认酒店营运收

入人民币4,000元（2022年：

无）。该交易乃根据双方协定

的合约条款进行。

(vi) 本公司董事认为，本集团与海

昌海珍品养殖之间的采购乃根

据双方协定的合约进行。

(vi) 本集团就一笔与售后租回安排

有关的款项收取利息，实际年

利率为9%。

(vi) 于2023年内，曲先生、程女

士、曲程先生及╱或杨女士

就本集团获授的若干借款人

民币4,790,795,000元（2022

年：人民币4,043,327,000

元）无偿签立担保。

(ix) 于2023年内，大连海昌集团

就本集团获授的一笔借款人民

币10,000,000元（2022年：

人民币10,000,000元）无偿抵

押其若干物业、厂房及设备。

(x) 本集团已就于2023年12月31

日其已获授的若干借款人民

币10,000,000元（2022年：

无），将其即将从一名租户

收取的租金收入及2023年至

2027年一间自营餐厅的收入

抵押。大连海昌集团就贷款提

供金融担保。

63,700
1,925
779
452
189
2
–
–
3,347

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

37. RELATED PARTY TRANSACTIONS AND

BALANCES (continued)

(b) Balances with related companies

The Group had the folowing balances with its related

parties at the end of each of the reporting periods:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

Long-term prepayment to a related

company

支付予一间关联公司

的长期预付款项

Dalian Haichang Group大连海昌集团63,700

Due from related companies应收关联公司款项

Haichang Busines Operation海昌商业运营2,608

Dalian Haichang Group大连海昌集团4,517

Yantai Haichang Tourism

Development

烟台海昌旅游发展

Sanya Development三亚发展254

Dalian Haichang Property大连海昌房地产–

Changsha Park长沙公园593

Haichang Corporation Development海昌企业发展5

Total总计8,241

:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)(cid:703)(cid:3344)(cid:4721)(cid:128)(cid:5763)(cid:129)

(b) (cid:4222)(cid:5611)(cid:5196)公司(cid:1625)(cid:3344)(cid:4721)

于各报告期末，本集团与其关

连方的结余如下：

2,260
900
306
210
51
32
16
7
3,782

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

37. RELATED PARTY TRANSACTIONS AND

BALANCES (continued)

(b) Balances with related companies

(continued)

31 December

2023年

12月31日

2022年

12月31日

NotesRMB’000RMB’000

附注人民币千元人民币千元

Due to related companies应付关联公司款项

Dalian Haichang Property Guanglu

Island Hotel

大连海昌置地广鹿岛

酒店1,633

Dalian Haichang Group大连海昌集团900

Haichang Seafod Cultivation海昌海珍品养殖10

Dalian Oriental Watertown

Development

大连东方水城发展

Haichang Corporation Development海昌企业发展51

Dalian Ruichang Lease大连瑞昌租赁32

Dalian Haichang Shiping大连海昌船运16

Haichang Busines Operation海昌商业运营4

Total总计2,861

The balances are unsecured, interest-fre and have no

fixed terms of repayment.

:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)(cid:703)(cid:3344)(cid:4721)(cid:128)(cid:5763)(cid:129)

(b) (cid:4222)(cid:5611)(cid:5196)公司(cid:1625)(cid:3344)(cid:4721)(cid:128)(cid:5763)(cid:129)

结余为无抵押、不计息及无固

定还款期。

13,142
580
13,722

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

37. RELATED PARTY TRANSACTIONS AND

BALANCES (continued)

personel of the Group

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Emoluments:酬金：

Salaries, alowances, bonuses,

benefits and other expenses

薪金、津贴、花红、

福利及其他费用14,791

Post-employment benefits退休福利592

Total compensation paid to

key management personel

支付予主要管理人员的

报酬总额15,383

Further details of directors’ and the chief executive’s

emoluments are included in note 9 to the financial

statements.

:5611)(cid:3001)(cid:603)(cid:635)(cid:884)(cid:1528)(cid:703)(cid:3344)(cid:4721)(cid:128)(cid:5763)(cid:129)

(cid:1334)(cid:1625)报(cid:3911)

有关董事及行政总裁酬金的进

一步详情载于财务报表附注9。

327,569	–	327,569
–	146,429	146,429
46,209	–	46,209
5,912	–	5,912
1,702,264	–	1,702,264
2,081,954	146,429	2,228,383

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)(cid:689)(cid:5619)

于报告期末的各类别金融工具的账

面值如下：

2023年

金融资产

38. FINANCIAL INSTRUMENTS BY CATEGORY

The carying amounts of each of the categories of financial

instruments as at the end of the reporting period are as

folows:

Financial asets

Financial

asets at

amortised cost

Financial asets

at fair value

through profit

or losTotal

按摊余成本计量

的金融资产

透过损益

按公允价值列账

的金融资产总计

RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元

Financial asets included in prepayments

and other receivables

计入预付款项及其他应收

款项内的金融资产

Financial asets at fair value through

profit or los

透过损益按公允价值

列账的金融资产

Trade receivables贸易应收款项

Pledged deposits已抵押存款

Cash and cash equivalents现金及现金等值物

Total总计

517,695
6,142,868
1,401,731
3,782
8,066,076

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)(cid:689)(cid:5619)(cid:128)(cid:5763)(cid:129)

2023年（续）

金融负债

38. FINANCIAL INSTRUMENTS BY CATEGORY

(continued)

2023 (continued)

Financial liabilities

Financial

liabilities at

amortised

cost

按摊余成本

列账的

金融负债

RMB’000

人民币千元

Financial liabilities included in other payables and

acruals (note 27)

计入其他应付款项及应计费用内的

金融负债（附注27）

Interest-bearing bank and other borowings (note 29)计息银行及其他借款（附注29）

Trade payables (note 26)贸易应付款项（附注26）

Due to related companies应付关联公司款项

Total总计

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)(cid:689)(cid:5619)(cid:128)(cid:5763)(cid:129)

2022年

金融资产

38. FINANCIAL INSTRUMENTS BY CATEGORY

(continued)

Financial asets

Financial

asets at

amortised cost

Financial asets

at fair value

through profit

or losTotal

按摊余成本计量

的金融资产

透过损益

按公允价值列账

的金融资产总计

RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元

Financial asets included in prepayments

and other receivables

计入预付款项及其他应收

款项内的金融资产1,016,141–1,016,141

Financial asets at fair value through

profit or los

透过损益按公允价值

列账的金融资产–165,020165,020

Trade receivables贸易应收款项47,597–47,597

Pledged deposits已抵押存款5,075–5,075

Cash and cash equivalents现金及现金等值物1,244,633–1,244,633

Total总计2,313,446165,0202,478,466

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)(cid:689)(cid:5619)(cid:128)(cid:5763)(cid:129)

2022年（续）

金融负债

38. FINANCIAL INSTRUMENTS BY CATEGORY

(continued)

2022 (continued)

Financial liabilities

Financial

liabilities

at amortised

cost

按摊余成本

列账的

金融负债

RMB’000

人民币千元

Financial liabilities included in other payables

and acruals (note 27)

计入其他应付款项及应计费用内的

金融负债（附注27）530,711

Interest-bearing bank and other borowings (note 29)计息银行及其他借款（附注29）5,149,167

Trade payables (note 26)贸易应付款项（附注26）1,176,838

Total总计6,856,716

165,020
146,429		146,429
2,718,953 666,761
1,855,371		1,869,609
771,141		771,141
3,385,714
2,626,512		2,640,750

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)公(cid:682)(cid:4358)(cid:2109)(cid:703)公(cid:682)

(cid:4358)(cid:2109)(cid:3331)(cid:2420)

本集团金融工具的账面值及公允价

值（其账面值与公允价值合理相若者

除外）如下：

管理层已评估现金及现金等值物、

已抵押存款、贸易应收款项、贸易

应付款项、计入预付款项及其他应

收款项内的金融资产、贸易应付款

项、计入其他应付款项及应计费用

内的金融负债、应收关联公司款项

及应付关联公司款项的公允价值与

其各自的账面值相若，主要由于该

等工具于短期内到期。

39. FAIR VALUE AND FAIR VALUE HIERARCHY

OF FINANCIAL INSTRUMENTS

The carying amounts and fair values of the Group’s financial

instruments, other than those with carying amounts that

reasonably aproximate to fair values, are as folows:

Carying amountsFair values

账面值公允价值

2023年2022年2023年2022年

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Financial asets金融资产

Financial asets at fair value

through profit or los

透过损益按公允价值

列账的金融资产165,020

Financial liabilities金融负债

Interest-bearing bank and

other borowings (other

than lease liabilities)

计息银行及其他

借款（租赁

负债除外）2,754,562

Long-term payables长期应付款项666,761

Total总计3,421,323

Management has asesed that the fair values of cash

and cash equivalents, pledged deposits, trade receivables,

trade payables, financial asets included in prepayments

and other receivables, trade payables, financial liabilities

included in other payables and acruals, amounts due from

related companies and amounts due to related companies

aproximate to their carying amounts largely due to the

short-term maturities of these instruments.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)公(cid:682)(cid:4358)(cid:2109)(cid:703)公(cid:682)

(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

以本集团财务经理为首的财务部门

负责厘定金融工具公允价值计量的

政策及程序。财务经理直接向财务

总监及董事会报告。于各报告日

期，财务部门分析金融工具的价值

变动并厘定估值中适用的主要参

数。估值由财务总监审核及批准。

估值过程及结果与董事会每年讨论

一次以进行年度财务申报。

计入金融资产及金融负债的公允价

值，乃自愿订约方于目前交易（受胁

迫或清盘出售交易除外）中可交换工

具的金额。估计公允价值时使用的

方法及假设如下：

按固定利率计息的计息银行及其他

借款的公允价值按适用于具有类似

条款、信贷风险及剩余年期的工具

的现行利率折现预期未来现金流量

计算。本集团本身于2023年12月

31日的计息银行及其他借款的不履

约风险以致的公允价值变动被评定

为不重大。

39. FAIR VALUE AND FAIR VALUE HIERARCHY

OF FINANCIAL INSTRUMENTS (continued)

The Group’s finance department headed by the finance

manager is responsible for determining the policies and

procedures for the fair value measurement of financial

instruments. The finance manager reports directly to

the chief financial oficer and the board of directors. At

each reporting date, the finance department analyses

the movements in the values of financial instruments and

determines the major inputs aplied in the valuation. The

valuation is reviewed and aproved by the chief financial

oficer. The valuation proces and results are discused

with the board of directors once a year for anual financial

reporting.

The fair values of the financial asets and liabilities are

included at the amount at which the instrument could be

exchanged in a curent transaction betwen wiling parties,

other than in a forced or liquidation sale. The folowing

methods and asumptions were used to estimate the fair

values:

The fair values of the interest-bearing bank and other

borowings with fixed interest rates have ben calculated

by discounting the expected future cash flows using rates

curently available for instruments with similar terms, credit

risk and remaining maturities. The changes in fair value

as a result of the Group’s own non-performance risk for

the interest-bearing bank and other borowings as at 31

December 2023 were asesed to be insignificant.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)公(cid:682)(cid:4358)(cid:2109)(cid:703)公(cid:682)

(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

指定为透过损益按公允价值列账

的非上市股本投资的公允价值，

乃采用市场估值方法基于并无可

观察市场价格或比率支持的假设

估计得出。进行估值时，董事须

根据行业、规模、杠杆及策略决

定可比较公众公司（同业），以及

就每间已识别的可比较公司计算

相关价格倍数，例如企业价值相对

未计利息、税项、折旧及摊销前

盈利（「EV/EBITDA」）倍数及市盈

（「P/E」）率。该倍数乃按可比较公

司的企业价值除以盈利的计量方法

计算得出。交易倍数因而就可比较

公司基于公司特定事实及情况的流

动性不足及规模差异等考虑因素作

出折让。折让后的倍数应用于非上

市股本投资的相关盈利计量，以计

算公允价值。董事相信，因估值方

法产生的估计公允价值（于合并财务

状况表记账）及相关的公允价值变动

（于其他全面收益记账）为合理，且

于报告期末为最适当的价值。

本集团投资于透过损益按公允价值

列账的非上市单位信托投资。本集

团已透过使用贴现金流量估值模

式，根据具有类似条款及风险的工

具的市场利率估计此项非上市投资

的公允价值。

本集团投资于一间在中国内地企业

场外交易所挂牌的公司的股权。本

集团已透过使用二项树模式估计该

债务工具的公允价值。

就透过损益按公允价值列账的金融

资产之公允价值而言，管理层已估

计使用合理可能的替代方案作为估

值模式输入数据的潜在影响。

39. FAIR VALUE AND FAIR VALUE HIERARCHY

OF FINANCIAL INSTRUMENTS (continued)

The fair values of unlisted equity investments designated at

fair value through profit or los have ben estimated using

a market-based valuation technique based on asumptions

that are not suported by observable market prices or

rates. The valuation requires the directors to determine

comparable public companies (pers) based on industry,

size, leverage and strategy, and to calculate an apropriate

price multiple, such as enterprise value to earnings before

interest, taxes, depreciation and amortisation (“EV/EBITDA”)

multiple and price to earnings (“P/E”) multiple, for each

comparable company identified. The multiple is calculated

by dividing the enterprise value of the comparable company

by an earnings measure. The trading multiple is then

discounted for considerations such as iliquidity and size

diferences betwen the comparable companies based on

company-specific facts and circumstances. The discounted

multiple is aplied to the coresponding earnings measure

of the unlisted equity investments to measure the fair

value. The directors believe that the estimated fair values

resulting from the valuation technique, which are recorded

in the consolidated statement of financial position, and the

related changes in fair values, which are recorded in other

comprehensive income, are reasonable, and that they were

the most apropriate values at the end of the reporting

period.

The Group invests in an unlisted unit trust fund investment

at fair value through profit or los. The Group has estimated

the fair value of this unlisted investment by using a

discounted cash flow valuation model based on the market

interest rates of instruments with similar terms and risks.

The Group invests in the equity of a company listed on

the over-the-counter exchange for companies in Chinese

Mainland. The Group has estimated the fair value of the

debt instrument by using the Binomial Tre Model.

For the fair value of the financial asets at fair value through

profit or los, management has estimated the potential

efect of using reasonably posible alternatives as inputs to

the valuation model.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)公(cid:682)(cid:4358)(cid:2109)(cid:703)公(cid:682)

(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

以下为金融工具估计的重大不可观

察输入数据概要连同于2023年及

2022年12月31日的定量敏感度分

析：

39. FAIR VALUE AND FAIR VALUE HIERARCHY

OF FINANCIAL INSTRUMENTS (continued)

Below is a sumary of significant unobservable inputs to the

valuation of financial instruments together with a quantitative

sensitivity analysis as at 31 December 2023 and 2022:

Valuation technique

Significant

unobservable inputWeighted averageSensitivity of fair value to the input

估值方法重大不可观察输入数据加权平均公允价值对输入数据的敏感度

Unlisted equity investmentValuation multiplesAverage price-to-bok

ratio (P/B) multiple

of pers

2023: 0.65

(2022: 0.51)

10% (2022: 10%) increase/decrease in multiple

would result in increase/decrease in fair value

by RMB1,201,000 (2022: RMB2,950,000)

非上市股本投资估值倍数同业平均市账率(P/B)倍数2023年：0.65

（2022年：0.51）

倍数增加╱减少10%（2022年：10%）会导致公允

价值增加╱减少人民币1,201,000元（2022年：

人民币2,950,000元）

Discount for lack of

marketability

2023: 20%

(2022: 20%)

10% (2022: 10%) increase/decrease in discount

would result in decrease/increase in fair value

by RMB300,000 (2022: RMB740,000)

欠缺市场流通性的折让2023年：20%

（2022年：20%）

折让增加╱减少10%（2022年：10%）会导致公允

价值减少╱增加人民币300,000元（2022年：人

民币740,000元）

Unlisted unit trustRisk-fre rate as at the

valuation date

2023: 2.53%

(2022: 2.93%)

1% (2022: 1%) increase/decrease in rate would

result in decrease/increase in fair value by

RMB18,000 (2022: RMB56,000)

非上市单位信托于估值日期的无风险利率2023年：2.53%

（2022年：2.93%）

利率增加╱减少1%（2022年：1%）会导致公允价

值减少╱增加人民币18,000元（2022年：人民币

56,000元）

New Over-The-Counter (OTC)

Market listed equity

investment

Discounted future

cash flow

Average enterprise value

to sales (EV/Sales)

multiple of pers

2023: 2.55

(2022: 3.04)

10% (2022: 10%) increase/decrease in multiple

would result in increase/decrease in fair value

by RMB3,662,000 (2022: RMB4,568,000)

新三板（「新三板」）

挂牌股本投资

已折现未来现金流量同业平均企业价值对销售

（EV╱销售）倍数

2023年：2.55

（2022年：3.04）

倍数增加╱减少10%（2022年：10%）会导致公允

价值增加╱减少人民币3,662,000元（2022年：

人民币4,568,000元）

Valuation multiplesDiscount for lack of

marketability

2023: 20%

(2022: 20%)

10% (2022: 10%) increase/decrease in discount

would result in decrease/increase in fair value

by RMB909,000 (2022: RMB1,189,000)

估值倍数欠缺市场流通性的折让2023年：20%

（2022年：20%）

折让增加╱减少10%（2022年：10%）会导致公允

价值减少╱增加人民币909,000元（2022年：人

民币1,189,000元）

–	–	146,429	146,429

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)公(cid:682)(cid:4358)(cid:2109)(cid:703)公(cid:682)

(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

欠缺市场流通性的折让指市场参与

者将在定价投资时考虑的本集团所

厘定之溢价及折让金额。

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)

下表列明本集团的金融工具的公允

价值计量等级：

按公允价值计量的资产：

于2023年12月31日

39. FAIR VALUE AND FAIR VALUE HIERARCHY

OF FINANCIAL INSTRUMENTS (continued)

The discount for lack of marketability represents the

amounts of premiums and discounts determined by the

Group that market participants would take into acount

when pricing the investments.

Fair value hierarchy

The folowing tables ilustrate the fair value measurement

hierarchy of the Group’s financial instruments:

Asets measured at fair value:

As at 31 December 2023

Fair value measurement using

使用以下各项进行的公允价值计量

Quoted

prices

in active

markets

Significant

observable

inputs

Significant

unobservable

inputs

(Level 1)(Level 2)(Level 3)Total

于活跃市场

的报价

（第一级）

重大可观察

输入数据

（第二级）

重大不可观察

输入数据

（第三级）总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Financial asets at fair value through

profit or los

透过损益按公允价值

列账的金融资产

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)公(cid:682)(cid:4358)(cid:2109)(cid:703)公(cid:682)

(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

下表列明本集团的金融工具的公允

价值计量等级：（续）

按公允价值计量的资产：（续）

于2022年12月31日

39. FAIR VALUE AND FAIR VALUE HIERARCHY

OF FINANCIAL INSTRUMENTS (continued)

Fair value hierarchy (continued)

The folowing tables ilustrate the fair value measurement

hierarchy of the Group’s financial instruments: (continued)

Asets measured at fair value: (continued)

As at 31 December 2022

Fair value measurement using

使用以下各项进行的公允价值计量

Quoted

prices

in active

markets

Significant

observable

inputs

Significant

unobservable

inputs

(Level 1)(Level 2)(Level 3)Total

于活跃市场

的报价

（第一级）

重大可观察

输入数据

（第二级）

重大不可观察

输入数据

（第三级）总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Financial asets at fair value

through profit or los

透过损益按公允价值

列账的金融资产–165,020165,020

165,020
–
(8,385)
(6,206)
(4,000)
146,429

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:1686)(cid:4932)(cid:648)(cid:1352)公(cid:682)(cid:4358)(cid:2109)(cid:703)公(cid:682)

(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

第三级公允价值计量于年内的变动

如下：

于2023年及2022年12月31日，本

集团并无任何按公允价值计量的金

融负债。

年内，金融资产及金融负债第一级

及第二级公允价值计量之间并无

转移，且并无转至或转自第三级

（2022年：无）。

39. FAIR VALUE AND FAIR VALUE HIERARCHY

OF FINANCIAL INSTRUMENTS (continued)

Fair value hierarchy (continued)

The movements in fair value measurements within Level 3

during the year are as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Financial asets at fair value through

profit or los

透过损益按公允价值

列账的金融资产

At 1 January于1月1日159,363

Purchases购买5,657

Capital refund资本返还–

Fair value loses公允价值亏损–

Disposals出售–

At 31 December于12月31日165,020

The Group did not have any financial liabilities measured at

fair value as at 31 December 2023 and 2022.

During the year, there were no transfers of fair value

measurements betwen Level 1 and Level 2 and no

transfers into or out of Level 3 for both financial asets and

financial liabilities (2022: Nil).

–	1,869,609	–	1,869,609
–	771,141	–	771,141
–	2,640,750	–	2,640,750

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

39. FAIR VALUE AND FAIR VALUE HIERARCHY

OF FINANCIAL INSTRUMENTS (continued)

Fair value hierarchy (continued)

Liabilities for which fair values are disclosed:

As at 31 December 2023

Fair value measurement using

使用以下各项进行的公允价值计量

Quoted

prices in

active

markets

Significant

observable

inputs

Significant

unobservable

inputs

(Level 1)(Level 2)(Level 3)Total

于活跃市场

的报价

（第一级）

重大可观察

输入数据

（第二级）

重大不可观察

输入数据

（第三级）总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Interest-bearing bank and other

borowings (other than lease

liabilities)

计息银行及其他借款

（租赁负债除外）

Long-term payables长期应付款项

Total总计

:1686)(cid:4932)(cid:648)(cid:1352)公(cid:682)(cid:4358)(cid:2109)(cid:703)公(cid:682)

(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

按公允价值披露的负债：

于2023年12月31日

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

39. FAIR VALUE AND FAIR VALUE HIERARCHY

OF FINANCIAL INSTRUMENTS (continued)

Fair value hierarchy (continued)

As at 31 December 2022

Fair value measurement using

使用以下各项进行的公允价值计量

Quoted

prices in

active

markets

Significant

observable

inputs

Significant

unobservable

inputs

(Level 1)(Level 2)(Level 3)Total

于活跃市场

的报价

（第一级）

重大可观察

输入数据

（第二级）

重大不可观察

输入数据

（第三级）总计

RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元

Interest-bearing bank and other

borowings (other than lease

liabilities)

计息银行及其他借款

（租赁负债除外）

–2,754,562–2,754,562

Long-term payables长期应付款项–666,761–666,761

Total总计–3,421,323–3,421,323

:1686)(cid:4932)(cid:648)(cid:1352)公(cid:682)(cid:4358)(cid:2109)(cid:703)公(cid:682)

(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

公(cid:682)(cid:4358)(cid:2109)(cid:3331)(cid:2420)(cid:128)(cid:5763)(cid:129)

于2022年12月31日

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

40. FINANCIAL RISK MANAGEMENT

OBJECTIVES AND POLICIES

The Group’s principal financial instruments comprise

interest-bearing bank and other borowings, financial

asets at fair value through profit or los, pledged deposits

and cash and bank balances. The main purpose of these

financial instruments is to raise finance for the Group’s

operations. The Group has various other financial asets and

liabilities such as trade receivables, trade payables, other

receivables and other payables, which arise directly from its

operations.

It is, and has ben throughout the year under review, the

Group’s policy that no trading in financial instruments shal

be undertaken.

The main risks arising from the Group’s financial instruments

are interest rate risk, foreign curency risk, credit risk and

liquidity risk. The board of directors reviews and agres

policies for managing each of these risks and they are

sumarised below.

:2508)(cid:2581)(cid:2092)(cid:5000)(cid:4173)(cid:2851)(cid:870)(cid:4474)(cid:703)(cid:1857)(cid:3332)

本集团的主要金融工具包括计息银

行及其他借款、透过损益按公允价

值列账的金融资产、已抵押存款以

及现金及银行结余。此等金融工具

主要用于为本集团筹集经营资金。

本集团有直接来自其运营的多种其

他金融资产及负债，例如贸易应收

款项、贸易应付款项、其他应收款

项及其他应付款项。

本集团的政策为及于回顾年度一直

为不进行金融工具交易。

本集团的金融工具产生的主要风险

为利率风险、外汇风险、信贷风险

及流动资金风险。董事会检讨及协

议控制各类风险的政策，有关政策

概述于下文。

100	(38,786)
(100)	38,786

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2508)(cid:2581)(cid:2092)(cid:5000)(cid:4173)(cid:2851)(cid:870)(cid:4474)(cid:703)(cid:1857)(cid:3332)

(cid:128)(cid:5763)(cid:129)

(cid:1083)(cid:2847)(cid:2092)(cid:5000)

本集团所面临的市场利率变动风险

主要与附注29所载的本集团按浮动

利率计息的银行及其他借款有关。

本集团并未使用任何利率掉期以对

冲其利率风险。

下表显示在一切其他变量维持不变

时，本集团除税前亏损（透过对浮动

利率借贷之影响）对利率在合理可能

变动下之敏感度。

40. FINANCIAL RISK MANAGEMENT

OBJECTIVES AND POLICIES (continued)

Interest rate risk

The Group’s exposure to the risk of changes in market

interest rates relates primarily to the Group’s bank and other

borowings with a floating interest rate set out in note 29.

The Group has not used any interest rate swaps to hedge

its interest rate risk.

The folowing table demonstrates the sensitivity to a

reasonably posible change in interest rate, with al other

variables held constant, of the Group’s los before tax

(through the impact on floating rate borowings).

Increase/

(decrease) in

basis points

Increase/

(decrease) in

profit before tax

基点上升╱

（下跌）

除税前溢利

增加╱（减少）

RMB’000

人民币千元

For the year ended 31 December 2023截至2023年12月31日止年度

Increase/

(decrease) in

basis points

Increase/

(decrease) in

profit before tax

基点上升╱

（下跌）

除税前溢利

增加╱（减少）

RMB’000

人民币千元

For the year ended 31 December 2022截至2022年12月31日止年度100(12,754)

(100)12,754

10	(2,075)
(10)	2,075
10	(1,928)
(10)	1,928

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2508)(cid:2581)(cid:2092)(cid:5000)(cid:4173)(cid:2851)(cid:870)(cid:4474)(cid:703)(cid:1857)(cid:3332)

(cid:128)(cid:5763)(cid:129)

(cid:814)(cid:3538)(cid:2092)(cid:5000)

本集团的业务位于中国内地，且几

乎所有交易以人民币开展。本集团

的所有资产及负债均以人民币计

值，惟本公司及若干附属公司持有

以美元及港元计值的资产及负债除

外。

下表列示于报告期末在所有其他变

量维持不变的情况下，因美元和港

币汇率的合理可能变动而对本集团

除税前亏损的影响（产生自以美元及

港元计值的金融工具）。

2023年

40. FINANCIAL RISK MANAGEMENT

OBJECTIVES AND POLICIES (continued)

Foreign curency risk

The Group’s busineses are located in Chinese Mainland

and nearly al transactions are conducted in RMB. Al of

the Group’s asets and liabilities are denominated in RMB,

except for those owned by the Company and certain

subsidiaries which are denominated in USD and HKD.

The folowing table demonstrates the sensitivity at the end of

the reporting period to a reasonably posible change in the

USD and HKD exchange rates, with al other variables held

constant, of the Group’s los before tax (arising from USD

and HKD denominated financial instruments).

Increase/

(decrease) in

USD/HKD rate

Increase/

(decrease) in

profit before tax

美元╱港币

汇率上升╱

（下跌）

除税前溢利

增加╱（减少）

%RMB’000

人民币千元

If the RMB weakens against the USD倘人民币兑美元转弱

If the RMB strengthens against the USD倘人民币兑美元转强

If the RMB weakens against the HKD倘人民币兑港币转弱

If the RMB strengthens against the HKD倘人民币兑港币转强

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2508)(cid:2581)(cid:2092)(cid:5000)(cid:4173)(cid:2851)(cid:870)(cid:4474)(cid:703)(cid:1857)(cid:3332)

(cid:128)(cid:5763)(cid:129)

(cid:814)(cid:3538)(cid:2092)(cid:5000)(cid:128)(cid:5763)(cid:129)

2022年

(cid:1702)(cid:3442)(cid:2092)(cid:5000)

本集团与信誉良好的认可第三方交

易。本集团的政策是，凡有意以信

贷期方式交易客户均须接受信用验

证程序。此外，本集团持续监察应

收款项结余，因此本集团承担的坏

账风险不大。对于并非以有关经营

单位的功能货币计值的交易，本集

团在未经信贷监控主管作出特定批

准下，不会提供信贷期。

最高风险及年末阶段

下表显示根据本集团信贷政策（主要

基于逾期资料，除非在毋须付出不

必要的成本或努力下可得其他资料）

的信贷质素及最高信贷风险承担，

以及于12月31日的年末阶段分类。

所呈列的金额为金融资产的账面总

值。

40. FINANCIAL RISK MANAGEMENT

OBJECTIVES AND POLICIES (continued)

Foreign curency risk (continued)

Increase/

(decrease) in

HK$/RMB

rate

Increase/

(decrease)

in profit

before tax

港币╱人民币

汇率上升╱

（下跌）

除税前溢利

增加╱（减少）

%RMB’000

人民币千元

If the RMB weakens against the USD倘人民币兑美元转弱10(113)

If the RMB strengthens against the USD倘人民币兑美元转强(10)113

If the RMB weakens against the HKD倘人民币兑港币转弱103,374

If the RMB strengthens against the HKD倘人民币兑港币转强(10)(3,374)

Credit risk

The Group trades with recognised and creditworthy third

parties. It is the Group’s policy that al customers who wish

to trade on credit terms are subject to credit verification

procedures. In adition, receivable balances are monitored

on an ongoing basis and the Group’s exposure to bad debts

is not significant. For transactions that are not denominated

in the functional curency of the relevant operating unit,

the Group does not ofer credit terms without the specific

aproval of the Head of Credit Control.

Maximum exposure and year-end staging

The tables below show the credit quality and the maximum

exposure to credit risk based on the Group’s credit policy,

which is mainly based on past due information unles other

information is available without undue cost or efort, and

year-end staging clasification as at 31 December. The

amounts presented are gros carying amounts for financial

asets.

–	–	–	99,831	99,831
324,222	–	–	11,993	336,215
30,283	–	–	–	30,283
5,912	–	–	–	5,912
1,702,264	–	–	–	1,702,264
2,062,681	–	–	111,824	2,174,505

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2508)(cid:2581)(cid:2092)(cid:5000)(cid:4173)(cid:2851)(cid:870)(cid:4474)(cid:703)(cid:1857)(cid:3332)

(cid:128)(cid:5763)(cid:129)

(cid:1702)(cid:3442)(cid:2092)(cid:5000)(cid:128)(cid:5763)(cid:129)

最高风险及年末阶段（续）

于2023年12月31日

40. FINANCIAL RISK MANAGEMENT

OBJECTIVES AND POLICIES (continued)

Credit risk (continued)

Maximum exposure and year-end staging (continued)

As at 31 December 2023

12-month

ECLsLifetime ECLs

12个月预期

信贷亏损存续期预期信贷亏损

Stage 1Stage 2Stage 3

Simplified

aproachTotal

第1阶段第2阶段第3阶段简化方法总计

RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元

Trade receivables (note 22)贸易应收款项

（附注22）

Financial asets included

in prepayments and other

receivables

计入预付款项及其他

应收款项内的

金融资产

– Normal －正常

– Doubtful －呆滞

Pledged deposits已抵押存款

– Not yet past due －尚未逾期

Cash and cash equivalents现金及现金等值物

– Not yet past due －尚未逾期

Total总计

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2508)(cid:2581)(cid:2092)(cid:5000)(cid:4173)(cid:2851)(cid:870)(cid:4474)(cid:703)(cid:1857)(cid:3332)

(cid:128)(cid:5763)(cid:129)

(cid:1702)(cid:3442)(cid:2092)(cid:5000)(cid:128)(cid:5763)(cid:129)

最高风险及年末阶段（续）

于2022年12月31日

* 就本集团应用简化减值方法的贸易

应收款项而言，以拨备矩阵为基础

的资料于财务报表附注22内披露。

计入预付款项及其他应收款项内的

金融资产的信贷质素，在未逾期且

并无资料显示该等金融资产的信贷

风险自首次确认以来已大幅增加的

情况下被视为「正常」。否则，该等

金融资产的信贷质素被视为「呆滞」。

40. FINANCIAL RISK MANAGEMENT

OBJECTIVES AND POLICIES (continued)

Credit risk (continued)

Maximum exposure and year-end staging (continued)

As at 31 December 2022

12-month

ECLsLifetime ECLs

12个月预期

信贷亏损存续期预期信贷亏损

Stage 1Stage 2Stage 3

Simplified

aproachTotal

第1阶段第2阶段第3阶段简化方法总计

RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元

Trade receivables (note 22)贸易应收款项

（附注22）–103,878103,878

Financial asets included

in prepayments and other

receivables

计入预付款项及其他

应收款项内的

金融资产

– Normal －正常1,007,900–10,8771,018,777

– Doubtful －呆滞47,434–47,434

Pledged deposits已抵押存款

– Not yet past due －尚未逾期5,075–5,075

Cash and cash equivalents现金及现金等值物

– Not yet past due －尚未逾期1,244,633–1,244,633

Total总计2,305,042–114,7552,419,797

* For trade receivables to which the Group aplies the

simplified aproach for impairment, information based on

the provision matrix is disclosed in note 22 to the financial

statements.

The credit quality of the financial asets included in

prepayments and other receivables is considered to be

“normal” when they are not past due and there is no

information indicating that the financial asets had a

significant increase in credit risk since initial recognition.

Otherwise, the credit quality of the financial asets is

considered to be “doubtful”.

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2508)(cid:2581)(cid:2092)(cid:5000)(cid:4173)(cid:2851)(cid:870)(cid:4474)(cid:703)(cid:1857)(cid:3332)

(cid:128)(cid:5763)(cid:129)

(cid:1702)(cid:3442)(cid:2092)(cid:5000)(cid:128)(cid:5763)(cid:129)

最高风险及年末阶段（续）

有关本集团因贸易应收款项而引起

的信贷风险承担的进一步定量数据

于财务报表附注22内披露。

由于本集团只与信誉良好的认可第

三方交易，故并无要求提供抵押

品。信贷风险的集中程度由客户╱

交易对手按地区及按行业管理。

于报告期末，由于本集团34.14%

（2022年：34.76%）的贸易应收款

项乃应收本集团公园营运分部中其

中一名债务人的款项，故本集团面

对若干集中的信贷风险。

(cid:1908)(cid:2583)(cid:3871)(cid:1686)(cid:2092)(cid:5000)

本集团的目标是透过使用计息银行

贷款及其他借贷以及租赁负债维持

资金持续性与灵活性间的平衡。故

持续密切监察现金流量。

40. FINANCIAL RISK MANAGEMENT

OBJECTIVES AND POLICIES (continued)

Credit risk (continued)

Maximum exposure and year-end staging (continued)

Further quantitative data in respect of the Group’s exposure

to credit risk arising from trade receivables are disclosed in

note 22 to the financial statements.

Since the Group trades only with recognised and

creditworthy third parties, there is no requirement for

colateral. Concentrations of credit risk are managed by

customer/counterparty, by geographical region and by

industry sector. At the end of the reporting period, the

Group had certain concentrations of credit risk as 34.14%

(2022: 34.76%) of the Group’s trade receivables was due

from one of the Group’s debtors within the park operation

segment.

Liquidity risk

The Group’s objective is to maintain a balance betwen

continuity of funding and flexibility through the use of

interest-bearing bank loans and other borowings, and lease

liabilities. Cash flows are closely monitored on an ongoing

basis.

–	431,774	1,287,269	4,114,565	1,776,948	7,610,556
–	10,607	31,821	98,594	39,628	180,650
735,561	–	–	723,159	–	1,458,720
681,465	–	–	112,893	–	794,358
1,417,026	442,381	1,319,090	5,049,211	1,816,576	10,044,284

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2508)(cid:2581)(cid:2092)(cid:5000)(cid:4173)(cid:2851)(cid:870)(cid:4474)(cid:703)(cid:1857)(cid:3332)

(cid:128)(cid:5763)(cid:129)

(cid:1908)(cid:2583)(cid:3871)(cid:1686)(cid:2092)(cid:5000)(cid:128)(cid:5763)(cid:129)

于报告期末，本集团的金融负债根

据合约未贴现付款作出的到期情况

如下：

40. FINANCIAL RISK MANAGEMENT

OBJECTIVES AND POLICIES (continued)

Liquidity risk (continued)

The maturity profile of the Group’s financial liabilities as

at the end of reporting period, based on the contractual

undiscounted payments, is as folows:

demand

Les than

3 months

3 to les

than 12

months

1 to 5

years

Over

5 yearsTotal

按要求少于3个月3至少于12个月1至5年5年以上总计

RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元

31 December 20232023年12月31日

Interest-bearing bank and

other borowings

(excluding lease liabilities)

计息银行及其他

借款（不包括

租赁负债）

Lease liabilities租赁负债

Trade payables贸易应付款项

Other payables and

acruals

其他应付款项及

应计费用

Total总计

31 December 20222022年12月31日

Interest-bearing bank and

other borowings (excluding

lease liabilities)

计息银行及其他

借款（不包括

租赁负债）–452,0601,026,4103,264,130774,8025,517,402

Lease liabilities租赁负债–7,10321,30972,30623,282124,000

Trade payables贸易应付款项649,989–578,753–1,228,742

Other payables and

acruals

其他应付款项及

应计费用444,302–147,465–591,767

Total总计1,094,291459,1631,047,7194,062,654798,0847,461,911

6,142,868
156,104
1,702,264
4,596,708
2,518,362
183%

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:2508)(cid:2581)(cid:2092)(cid:5000)(cid:4173)(cid:2851)(cid:870)(cid:4474)(cid:703)(cid:1857)(cid:3332)

(cid:128)(cid:5763)(cid:129)

(cid:3871)(cid:841)(cid:4173)(cid:2851)

本集团资本管理的首要目标是维护

本集团的持续经营能力及维持稳健

的资本化比率，以支持其业务及为

权益持有人带来最大价值。

本集团根据经济状况变动及相关资

产的风险特点管理及调整资本结

构。为维持或调整资本结构，本集

团或会调整派付予股东的股息、向

股东归还资本或发行新股。本集

团不受任何外部施加的资本要求

规限。于截至2023年12月31日及

2022年12月31日止年度，目标、

政策或程序并无任何变动。

本集团利用净负债总权益比率来监

察资本。债务净额包括计息银行及

其他借贷以及租赁负债，减现金及

现金等值物。于报告期末的负债比

率如下：

40. FINANCIAL RISK MANAGEMENT

OBJECTIVES AND POLICIES (continued)

Capital management

The primary objectives of the Group’s capital management

are to safeguard the Group’s ability to continue as a going

concern and to maintain healthy capital ratios in order to

suport its busines and maximise equity holders’ value.

The Group manages its capital structure and makes

adjustments to it in light of changes in economic conditions

and the risk characteristics of the underlying asets. To

maintain or adjust the capital structure, the Group may

adjust the dividend payment to shareholders, return capital

to shareholders or isue new shares. The Group is not

subject to any externaly imposed capital requirements. No

changes were made in the objectives, policies or proceses

during the years ended 31 December 2023 and 31

December 2022.

The Group monitors capital using a net debt to total

equity ratio. Net debt includes interest-bearing bank and

other borowings, and lease liabilities, les cash and cash

equivalents. The gearing ratios as at the end of the reporting

periods were as folows:

2023年2022年

RMB’000RMB’000

人民币千元人民币千元

Interest-bearing bank and other

borowings (note 29)

计息银行及其他借款

（附注29）5,149,167

Lease liabilities (note 29)租赁负债（附注29）118,563

Les: Cash and cash equivalents减：现金及现金等值物1,244,633

Net debt债务净额4,023,097

Total equity权益总额2,676,327

Net debt to total equity ratio净负债总权益比率150%

5,629
3,254,399
236
3,260,264
4,456
4,456
3,255,808
3,255,808
3,255,808
2,489
3,253,319
3,255,808

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:841)公司(cid:2508)(cid:2581)(cid:1611)(cid:1585)(cid:1676)

有关于报告期末本公司财务状况表

的资料列载如下：

41. STATEMENT OF FINANCIAL POSITION OF

THE COMPANY

Information about the statement of financial position of the

Company at the end of the reporting period is as folows:

31 December

2023年

12月31日

2022年

12月31日

RMB’000RMB’000

人民币千元人民币千元

CURENT ASETS流动资产

Prepayments and other receivables预付款项及其他应收款项41,341

Due from subsidiaries应收附属公司款项3,226,133

Cash and cash equivalents现金及现金等值物3,801

Total curent asets流动资产总额3,271,275

CURENT LIABILITIES流动负债

Other payables and acruals其他应付款项及应计费用4,753

Total curent liabilities流动负债总额4,753

NET CURENT ASETS流动资产净额3,266,522

TOTAL ASETS LES CURENT LIABILITIES总资产减流动负债3,266,522

Net asets资产净额3,266,522

EQUITY权益

Share capital股本2,489

Reserves (note)储备（附注）3,264,033

Total equity总权益3,266,522

–	–	56,013	(29,598)	–	26,415
–	–	–	–	(37,129)	(37,129)
2,637,780	426,726	360,644	(134,702)	(37,129)	3,253,319

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

:841)公司(cid:2508)(cid:2581)(cid:1611)(cid:1585)(cid:1676)(cid:128)(cid:5763)(cid:129)

附注：

本公司储备概要列载如下：

:3202)(cid:1821)(cid:1323)(cid:3504)

除财务报表其他部分所披露者外，

于报告期后，本集团概无其他期后

事项。

41. STATEMENT OF FINANCIAL POSITION OF

THE COMPANY (continued)

Note:

A sumary of the Company’s reserves is as folows:

premium

Capital

reserve

Exchange

fluctuation

reserve

Acumulated

loses

Treasury

sharesTotal

股份溢价资本储备汇兑波动储备累计亏损库存股总计

RMB’000RMB’000RMB’000RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元人民币千元人民币千元人民币千元

At 1 January 2022于2022年1月1日2,373,396426,72637,866(46,020)–2,791,968

Los for the year年内亏损–(59,084)–(59,084)

Exchange diferences on translation of

foreign operations

换算海外业务的汇兑差额

–266,765–266,765

Total comprehensive income/(los)

for the year

年内全面收益╱（亏损）

总额–266,765(59,084)–207,681

Isue of shares发行股份267,554–267,554

Share isue expense股份发行开支(3,170)–(3,170)

At 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日2,637,780426,726304,631(105,104)–3,264,033

Los for the year年内亏损–(29,598)–(29,598)

Exchange diferences on translation of

foreign operations

换算海外业务的汇兑差额

–56,013–56,013

Total comprehensive income/(los)

for the year

年内全面收益╱（亏损）

总额

Shares repurchased回购股份

At 31 December 2023于2023年12月31日

42. EVENTS AFTER THE REPORTING PERIOD

Saved as disclosed elsewhere in the financial statements,

the Group had no other subsequent events after the

reporting period.

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

NOTES TO FINANCIAL STATEMENTS

(cid:2508)(cid:2581)报(cid:1676)(cid:1693)注

31 December 2023

2023年12月31日

43. COMPARATIVE AMOUNTS

As further explained in note 2.3 to the financial statements,

due to the adoption of the new and revised IFRSs during

the curent year, the acounting treatment and presentation

of certain items and balances in the financial statements

have ben revised to comply with the new requirements.

Acordingly, certain prior year adjustments have ben made,

and certain comparative amounts have ben restated to

conform with the curent year’s presentation and acounting

treatment.

44. APROVAL OF THE FINANCIAL

STATEMENTS

The financial statements were aproved and authorised for

isue by the board of directors on 26 March 2024.

:738)(cid:3888)(cid:1686)(cid:5464)

诚如财务报表附注2.3进一步解释，

由于本年度采纳新订及经修订国际

财务报告准则，财务报表中若干项

目及结余的会计处理及呈列已进行

修订，以符合新要求。因此，已对

以往年度作出若干调整，且已重列

若干比较金额，以与本年度的呈列

及会计处理一致。

:2508)(cid:2581)报(cid:1676)(cid:1625)(cid:1197)(cid:2136)

财务报表已于2024年3月26日获董

事会批准及授权刊发。

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MAJOR PROPERTIES HELD BY THE GROUP

本集团持有之主要物业

City-PhaseUsageAdresStatus

Actual or

planed

construction

period

Total

actual or

planed GFA

(sq.m.)

总实际或

规划楼面积

Cumulative

total

GFA sold

(sq.m.)

累计已销售

总楼面积

Total actual

or planed

GFA held for

sale

(sq.m.)

持作销售的

总实际或规划

楼面积

Total actual

or planed

GFA held for

investment

(sq.m.)

持作投资的

总实际或规划

楼面积

Term

of land

Interest

atributable

to the Group

本集团

城市－阶段用途地址状态实际或计划工期（平方米）（平方米）（平方米）（平方米）土地年期应占权益

Dalian – DiscoverylandParkNo. 35 Jinshi Road, Jinshitan, Economic and Technological Development Area, Dalian, Liaoning Province, PRCompleted2002－2006118,164Not aplicableNot aplicableNot aplicable50 years100%

大连－发现王国公园中国辽宁省大连经济技术开发区金石滩金石路35号已完成2002年－2006年不适用不适用不适用50年

Dalian – DiscoverylandHotelNo. 37 Jinshi Road, Jinshitan, Economic and Technological Development Area, Dalian, Liaoning Province, PRCompleted2002 – 200613,704Not aplicableNot aplicableNot aplicable50 years100%

大连－发现王国酒店中国辽宁省大连经济技术开发区金石滩金石路37号已完成2002年－2006年不适用不适用不适用50年

Dalian – DiscoverylandOficeNo. 38 Jinshi Road, Jinshitan, Economic and Technological Development Area, Dalian, Liaoning Province, PRCompleted2002－20069,644Not aplicableNot aplicableNot aplicable50 years100%

大连－发现王国办公中国辽宁省大连经济技术开发区金石滩金石路38号已完成2002年－2006年不适用不适用不适用50年

DalianComercial stret

Dalian Laohutan Fisherman’s Wharf, Dalia, Liaoning Province, PRCompleted–12,671–12,671Not aplicable40 years100%

大连商业街

中国辽宁省大连市大连老虎滩渔人码头已完成–不适用40年

DalianComercial SpaceHaichang Xincheng Comercial Space, No. 137 Huale Stret, Zhongshan District, Dalian, Liaoning Province, PRCompleted–6,365–Not aplicable70 years100%

大连底商中国辽宁省大连市中山区华乐街137号海昌欣城底商已完成–不适用70年

Sanya – Phase IPark + Comercial stretSanya Haichang Fantasy Town, Haitang South Road, Sanya, Hainan Province, PRCompleted–47,402Not aplicable9,630Not aplicable50 years100%

三亚－一期公园+商业街中国海南省三亚市海棠南路三亚梦幻不夜城已完成–(11,093)不适用不适用50年

Sanya – Stage 2, Phase I

三亚－一期第2阶段

To be determined

待定

Sanya Haichang Fantasy Town, Haitang South Road, Sanya, Hainan Province, PRC

中国海南省三亚市海棠南路三亚梦幻不夜城

For future

development

–40,897

(13,128)

Not aplicable

不适用

Not aplicable

不适用

Not aplicable

不适用

50 years

50年

100%

用于未来发展–

A parcel of land of

Sanya Property

To be determined

待定

Sanya Haichang Fantasy Town, Haitang South Road, Sanya, Hainan Province, PRC

中国海南省三亚市海棠南路三亚梦幻不夜城

For future

development

–35,822Not aplicable

不适用

Not aplicable

不适用

Not aplicable

不适用

50 years

50年

100%

三亚置业地块用于未来发展–

Shanghai – Park Phase I

上海－公园一期

Park

公园

No. 166 Yin Fei Road, Nanhui New City, Pudong New District, Shanghai, PRC

中国上海市浦东新区南汇新城镇银飞路166号

Completed

已完成

September 2016 –

November 2018

171,900

(33,658)

Not aplicable

不适用

Not aplicable

不适用

Not aplicable

不适用

40 years

40年

100%

2016年9月－

2018年11月

Shanghai – Hotel Phase I

上海－一期酒店

Comercial

商业

No. 777 Qi Qing Road, Nanhui New City, Pudong New District, Shanghai, PRC

中国上海市浦东新区南汇新城镇杞青路777号

Completed

已完成

September 2016 –

November 2018

35,490

(11,000)

Not aplicable

不适用

Not aplicable

不适用

Not aplicable

不适用

40 years

40年

100%

2016年9月－

2018年11月

Yantai – Phase IParkNo. 45 Binhai Road, Laishan District, Yanhai, Shandong Province, PRCompleted2006.11 – 2010.717,170Not aplicableNot aplicableNot aplicable40 years100%

烟台－一期公园中国山东省烟台市莱山区滨海路45号已完成2006年11月－

2010年7月

(7,284)不适用不适用不适用40年

Yantai – Phase IHotelNo. 45 Binhai Road, Laishan District, Yanhai, Shandong Province, PRCompleted2006.11 – 2010.714,717Not aplicableNot aplicableNot aplicable40 years100%

烟台－一期酒店中国山东省烟台市莱山区滨海路45号已完成2006年11月－

2010年7月

(3,628)不适用不适用不适用40年

Yantai – Phase IComercial stretNo. 45 Binhai Road, Laishan District, Yanhai, Shandong Province, PRCompleted2006.11 – 2010.746,42235,357Not aplicable9,69840 years100%

烟台－一期商业街中国山东省烟台市莱山区滨海路45号已完成2006年11月－

2010年7月

不适用40年

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

MAJOR PROPERTIES HELD BY THE GROUP

(cid:841)(cid:3499)(cid:4000)(cid:1845)有之(cid:756)(cid:2053)(cid:1610)(cid:3640)

City-PhaseUsageAdresStatus

Actual or

planed

construction

period

Total

actual or

planed GFA

(sq.m.)

总实际或

规划楼面积

Cumulative

total

GFA sold

(sq.m.)

累计已销售

总楼面积

Total actual

or planed

GFA held for

sale

(sq.m.)

持作销售的

总实际或规划

楼面积

Total actual

or planed

GFA held for

investment

(sq.m.)

持作投资的

总实际或规划

楼面积

Term

of land

Interest

atributable

to the Group

本集团

城市－阶段用途地址状态实际或计划工期（平方米）（平方米）（平方米）（平方米）土地年期应占权益

大连－发现王国公园中国辽宁省大连经济技术开发区金石滩金石路35号已完成2002年－2006年不适用不适用不适用50年

大连－发现王国酒店中国辽宁省大连经济技术开发区金石滩金石路37号已完成2002年－2006年不适用不适用不适用50年

大连－发现王国办公中国辽宁省大连经济技术开发区金石滩金石路38号已完成2002年－2006年不适用不适用不适用50年

DalianComercial stret

Dalian Laohutan Fisherman’s Wharf, Dalia, Liaoning Province, PRCompleted–12,671–12,671Not aplicable40 years100%

大连商业街

中国辽宁省大连市大连老虎滩渔人码头已完成–不适用40年

DalianComercial SpaceHaichang Xincheng Comercial Space, No. 137 Huale Stret, Zhongshan District, Dalian, Liaoning Province, PRCompleted–6,365–Not aplicable70 years100%

大连底商中国辽宁省大连市中山区华乐街137号海昌欣城底商已完成–不适用70年

Sanya – Phase IPark + Comercial stretSanya Haichang Fantasy Town, Haitang South Road, Sanya, Hainan Province, PRCompleted–47,402Not aplicable9,630Not aplicable50 years100%

三亚－一期公园+商业街中国海南省三亚市海棠南路三亚梦幻不夜城已完成–(11,093)不适用不适用50年

Sanya – Stage 2, Phase I

三亚－一期第2阶段

To be determined

待定

Sanya Haichang Fantasy Town, Haitang South Road, Sanya, Hainan Province, PRC

中国海南省三亚市海棠南路三亚梦幻不夜城

For future

development

–40,897

(13,128)

Not aplicable

不适用

Not aplicable

不适用

Not aplicable

不适用

50 years

50年

100%

用于未来发展–

A parcel of land of

Sanya Property

To be determined

待定

Sanya Haichang Fantasy Town, Haitang South Road, Sanya, Hainan Province, PRC

中国海南省三亚市海棠南路三亚梦幻不夜城

For future

development

–35,822Not aplicable

不适用

Not aplicable

不适用

Not aplicable

不适用

50 years

50年

100%

三亚置业地块用于未来发展–

Shanghai – Park Phase I

上海－公园一期

Park

公园

No. 166 Yin Fei Road, Nanhui New City, Pudong New District, Shanghai, PRC

中国上海市浦东新区南汇新城镇银飞路166号

Completed

已完成

September 2016 –

November 2018

171,900

(33,658)

Not aplicable

不适用

Not aplicable

不适用

Not aplicable

不适用

40 years

40年

100%

2016年9月－

2018年11月

Shanghai – Hotel Phase I

上海－一期酒店

Comercial

商业

No. 777 Qi Qing Road, Nanhui New City, Pudong New District, Shanghai, PRC

中国上海市浦东新区南汇新城镇杞青路777号

Completed

已完成

September 2016 –

November 2018

35,490

(11,000)

Not aplicable

不适用

Not aplicable

不适用

Not aplicable

不适用

40 years

40年

100%

2016年9月－

2018年11月

Yantai – Phase IParkNo. 45 Binhai Road, Laishan District, Yanhai, Shandong Province, PRCompleted2006.11 – 2010.717,170Not aplicableNot aplicableNot aplicable40 years100%

烟台－一期公园中国山东省烟台市莱山区滨海路45号已完成2006年11月－

2010年7月

(7,284)不适用不适用不适用40年

Yantai – Phase IHotelNo. 45 Binhai Road, Laishan District, Yanhai, Shandong Province, PRCompleted2006.11 – 2010.714,717Not aplicableNot aplicableNot aplicable40 years100%

烟台－一期酒店中国山东省烟台市莱山区滨海路45号已完成2006年11月－

2010年7月

(3,628)不适用不适用不适用40年

Yantai – Phase IComercial stretNo. 45 Binhai Road, Laishan District, Yanhai, Shandong Province, PRCompleted2006.11 – 2010.746,42235,357Not aplicable9,69840 years100%

烟台－一期商业街中国山东省烟台市莱山区滨海路45号已完成2006年11月－

2010年7月

不适用40年

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MAJOR PROPERTIES HELD BY THE GROUP

(cid:841)(cid:3499)(cid:4000)(cid:1845)有之(cid:756)(cid:2053)(cid:1610)(cid:3640)

City-PhaseUsageAdresStatus

Actual or

planed

construction

period

Total

actual or

planed GFA

(sq.m.)

总实际或

规划楼面积

Cumulative

total

GFA sold

(sq.m.)

累计已销售

总楼面积

Total actual

or planed

GFA held for

sale

(sq.m.)

持作销售的

总实际或规划

楼面积

Total actual

or planed

GFA held for

investment

(sq.m.)

持作投资的

总实际或规划

楼面积

Term

of land

Interest

atributable

to the Group

本集团

城市－阶段用途地址状态实际或计划工期（平方米）（平方米）（平方米）（平方米）土地年期应占权益

Chongqing – Phase IParkNo. 35 Chongwen Road, Nan’an District, Chongqing PRCompleted2007.3 – 2009.5–Not aplicableNot aplicable–40 years100%

重庆－一期公园中国重庆市南岸区崇文路35号已完成2007年3月－

2009年5月

不适用不适用40年

Chongqing – Phase IComercial stretNo. 35 Chongwen Road, Nan’an District, Chongqing PRCompleted2007.3 – 2009.545,943–20,056–40 years100%

重庆－一期商业街中国重庆市南岸区崇文路35号已完成2007年3月－

2009年5月

(580)40年

Chongqing – Phase I

重庆－二期

To be determined

待定

No. 35 Chongwen Road, Nan’an District, Chongqing PRC

中国重庆市南岸区崇文路35号

For later stage of

development

–54,095

(9,758)

–40 years

40年

100%

用于后期发展

Zhengzhou – Phase I

郑州－一期

Hotel

酒店

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园

Completed

已完成

2018.3 – 2023.9

2018年3月－

2023年9月

28,033

(6,525)

–40 years

40年

100%

Zhengzhou – Phase I

郑州－一期

Comercial stret

商业街

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园

Completed

已完成

2018.3 – 2023.9

2018年3月－

2023年9月

10,442–40 years

40年

100%

Zhengzhou – Phase I

郑州－一期

Park

公园

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园

Completed

已完成

2018.3 – 2023.9

2018年3月－

2023年9月

78,244

(8,259)

–40 years

40年

100%

Zhengzhou – Phase I

郑州－二期

Hotel

酒店

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

For later stage of

development

–32,999

(8,440)

–40 years

40年

100%

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园用于后期发展

Zhengzhou – Phase I

郑州－二期

Comercial

商业

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

For later stage of

development

–78,105

(21,516)

–40 years

40年

100%

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园用于后期发展

Zhengzhou – Phase I

郑州－二期

Park

公园

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园

For later stage of

development

用于后期发展

Scheduled to be

completed in 2024

计划2024年完工

57,837

(14,619)

–40 years

40年

100%

2023年度报告 (cid:2318)(cid:1529)(cid:2318)(cid:1905)公(cid:3556)(cid:2715)股有限公司

MAJOR PROPERTIES HELD BY THE GROUP

(cid:841)(cid:3499)(cid:4000)(cid:1845)有之(cid:756)(cid:2053)(cid:1610)(cid:3640)

City-PhaseUsageAdresStatus

Actual or

planed

construction

period

Total

actual or

planed GFA

(sq.m.)

总实际或

规划楼面积

Cumulative

total

GFA sold

(sq.m.)

累计已销售

总楼面积

Total actual

or planed

GFA held for

sale

(sq.m.)

持作销售的

总实际或规划

楼面积

Total actual

or planed

GFA held for

investment

(sq.m.)

持作投资的

总实际或规划

楼面积

Term

of land

Interest

atributable

to the Group

本集团

城市－阶段用途地址状态实际或计划工期（平方米）（平方米）（平方米）（平方米）土地年期应占权益

Chongqing – Phase IParkNo. 35 Chongwen Road, Nan’an District, Chongqing PRCompleted2007.3 – 2009.5–Not aplicableNot aplicable–40 years100%

重庆－一期公园中国重庆市南岸区崇文路35号已完成2007年3月－

2009年5月

不适用不适用40年

Chongqing – Phase IComercial stretNo. 35 Chongwen Road, Nan’an District, Chongqing PRCompleted2007.3 – 2009.545,943–20,056–40 years100%

重庆－一期商业街中国重庆市南岸区崇文路35号已完成2007年3月－

2009年5月

(580)40年

Chongqing – Phase I

重庆－二期

To be determined

待定

No. 35 Chongwen Road, Nan’an District, Chongqing PRC

中国重庆市南岸区崇文路35号

For later stage of

development

–54,095

(9,758)

–40 years

40年

100%

用于后期发展

Zhengzhou – Phase I

郑州－一期

Hotel

酒店

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园

Completed

已完成

2018.3 – 2023.9

2018年3月－

2023年9月

28,033

(6,525)

–40 years

40年

100%

Zhengzhou – Phase I

郑州－一期

Comercial stret

商业街

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园

Completed

已完成

2018.3 – 2023.9

2018年3月－

2023年9月

10,442–40 years

40年

100%

Zhengzhou – Phase I

郑州－一期

Park

公园

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园

Completed

已完成

2018.3 – 2023.9

2018年3月－

2023年9月

78,244

(8,259)

–40 years

40年

100%

Zhengzhou – Phase I

郑州－二期

Hotel

酒店

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

For later stage of

development

–32,999

(8,440)

–40 years

40年

100%

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园用于后期发展

Zhengzhou – Phase I

郑州－二期

Comercial

商业

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

For later stage of

development

–78,105

(21,516)

–40 years

40年

100%

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园用于后期发展

Zhengzhou – Phase I

郑州－二期

Park

公园

2,000 metres from the east side of the crosing of Zheng Kai Avenue and Guanghui Stret and northbound of

Zhengzhou Haichang Ocean Park, Dameng Town, Zhongmu County, Zhengzhou, Henan Province PRC

中国河南省郑州市中牟县大孟镇郑开大道与广惠街交叉口，向东2千米，路北郑州海昌海洋公园

For later stage of

development

用于后期发展

Scheduled to be

completed in 2024

计划2024年完工

57,837

(14,619)

–40 years

40年

100%

HAICHANG OCEAN PARK HOLDINGS LTD. ANUAL REPORT 2023

MAJOR PROPERTIES HELD BY THE GROUP

(cid:841)(cid:3499)(cid:4000)(cid:1845)有之(cid:756)(cid:2053)(cid:1610)(cid:3640)

附注：

，地下建筑

面积的物业所有权证通常不会发放。

2. 大连配套商用物业大连渔人码头并未经由

本集团开发，而是由本集团收购。因此，

与其开发相关的资料概无关连。

Notes:

1. It is a practice of the PRC land administrative authorities that

property ownership certificate is usualy not isued for underground

GFA.

2. Dalian Fishermen’s Wharf, an ancilary comercial properties in

Dalian, was not developed but acquired by the Group. Therefore,

information about its development is not relevant.

年度报告

2014. The Company has ben selected as a constituent stock of

ABOUT HAICHANG OCEAN PARK HOLDINGS LTD.

有关海昌海洋公园控股有限公司

CONTENTS

目录

CORPORATE INFORMATION 公司资料

五年财务概要 FIVE YEARS’ FINANCIAL SUMARY

Atributable to:归属于：

Note:

1. EBITDA means profit/(los) before tax plus depreciation, amortisation

1. EBITDA指除税前盈利╱（亏损）加回折旧摊

CHAIRMAN’S STATEMENT 主席报告

Note: Adjusted EBITDA is a non-IFRSs financial measure. Please refer to the

MANAGEMENT DISCUSION AND ANALYSIS 管理层讨论及分析

2022. For the year ended 31 December 2023, the Group recorded

Note: Adjusted EBITDA is a non-IFRSs financial measure. Please refer to the

Management

Discusion and

Analysis

管理层讨论及分析

Note: (1) In-park spendings include revenue from sales of fod and

董事及高级管理层 DIRECTORS AND SENIOR MANAGEMENT

Notes:

1. Zhang Jianbin resigned as an executive Director and executive

2. Li Hao resigned as a non-executive Director on 3 July 2023.

3. Chen Guohui and Zhang Meng retired as the independent non-

002819.SZ).

2014. He is primarily responsible for strategic planing and

2007. He is curently an executive director responsible for

2023. He is mainly responsible for supervising and providing

2023. She is mainly responsible for supervising and providing

DIRECTORS’ REPORT 董事会报告

Notes:

1. Acording to the latest disclosure of interest form of Mr. Qu Cheng

2. This percentage has ben computed based on 8,114,002,000 Shares

Note:

Notes:

1. Zeqiao Holdings Limited is wholy owned by Zeqiao International

2. The number of Shares disclosed was based on the latest disclosure

Acording to the filed notice:

3. This percentage has ben computed based on 8,114,002,000 Shares

CORPORATE GOVERNANCE REPORT 企业管治报告

2014. The Nomination Comite comprises the chairman of

Note:

2014. The Remuneration Comite comprises two independent

Audit services:审计服务：5,830,0005,730,000

Email: investor@haichangoceanpark.com

Postal adres: Rom 804, 8/F., K11 Atelier, Victoria Dockside, 18

INDEPENDENT AUDITOR’S REPORT

独立核数师报告

CONSOLIDATED STATEMENT OF PROFIT OR LOS

合并损益表

Atributable to:归属于：

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

合并全面收益表

Atributable to:归属于：

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

合并财务状况表

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

合并权益变动表

CONSOLIDATED STATEMENT OF CASH FLOWS

合并现金流量表

Los before tax:

Adjustments for:就以下各项作出调整：

NOTES TO FINANCIAL STATEMENTS

财务报表附注

1. CORPORATE AND GROUP INFORMATION

1. CORPORATE AND GROUP INFORMATION

1. CORPORATE AND GROUP INFORMATION

1. CORPORATE AND GROUP INFORMATION

1. CORPORATE AND GROUP INFORMATION

2023. A subsidiary is an entity (including a structured entity),

3. MATERIAL ACOUNTING POLICIES

3. MATERIAL ACOUNTING POLICIES

3. MATERIAL ACOUNTING POLICIES

3. MATERIAL ACOUNTING POLICIES

3. MATERIAL ACOUNTING POLICIES

3. MATERIAL ACOUNTING POLICIES

3. MATERIAL ACOUNTING POLICIES