(Incorporated in the Cayman Islands with limited liability)

( 于开曼群岛注册成立的有限公司)

Stock code : 3616 股份代号: 3616

ANUAL REPORT

年度报告

(

)

恒

达

集

团

（

控

股

）

有

限

公

司

年

度

报

告

Corporate Information

公司资料

As of the date of this Report

DIRECTORS

Executive Directors

Mr. LI Xiaobing (Chairman)

Mr. WANG Zhenfeng (Chief Executive Oficer)

Ms. QI Chunfeng

Mr. WANG Quan

Independent Non-Executive Directors

Mr. FANG Cheng

Mr. LE Kwok Lun

Mr. WEI Jian

AUDIT COMITE

Mr. LE Kwok Lun (Chairman)

Mr. FANG Cheng

Mr. WEI Jian

REMUNERATION COMITE

Mr. FANG Cheng (Chairman)

Mr. LE Kwok Lun

Mr. WEI Jian

NOMINATION COMITE

Mr. LI Xiaobing (Chairman) (Ceased to be chairman and member

on 30 June 2025)

Mr. FANG Cheng

Mr. LE Kwok Lun (Chairman)

(Re-designated as Chairman on 30 June 2025)

Ms. QI Chunfeng (Apointed on 30 June 2025)

LEGAL COMPLIANCE COMITE

Mr. FANG Cheng (Chairman)

Mr. LE Kwok Lun

Mr. WANG Zhenfeng

截至本报告日期

董事

执行董事

李小冰先生（主席）

王振峰先生（行政总裁）

齐春风女士

王权先生

独立非执行董事

方征先生

李国麟先生

魏剑先生

审核委员会

李国麟先生（主席）

方征先生

魏剑先生

薪酬委员会

方征先生（主席）

李国麟先生

魏剑先生

提名委员会

李小冰先生（主席）（于2025年6月30日

卸任主席及成员职务）

方征先生

李国麟先生（主席）（于2025年6月30日

调任为主席）

齐春风女士（于2025年6月30日获委任）

法律合规委员会

方征先生（主席）

李国麟先生

王振峰先生

2023 Anual Report

二零二三年报3

Corporate Information

公司资料

AUTHORISED REPRESENTATIVES UNDER

LISTING RULES

Mr. WANG Quan

Mr. LEUNG Kam Fai Anthony

COMPANY SECRETARY

Mr. LEUNG Kam Fai Anthony

AUDITOR

McMilan Wods (Hong Kong) CPA Limited

Certified Public Acountants

REGISTERED OFICE

Cricket Square, Hutchins Drive

PO Box 2681, Grand Cayman

KY1-1111, Cayman Islands

PRINCIPAL PLACE OF BUSINES IN HONG

KONG

Rom 1409, Flor 14

Leighton Centre

77 Leighton Road

Causeway Bay

Hong Kong

HEADQUARTERS IN THE PRC

266 Bayi Road

Weidu District

Xuchang City

Henan Province

The PRC

根据上市规则委任的授权代表

王权先生

梁锦晖先生

公司秘书

梁锦晖先生

核数师

长青（香港）会计师事务所

执业会计师

注册办事处

Cricket Square, Hutchins Drive

PO Box 2681, Grand Cayman

KY1-1111, Cayman Islands

香港主要营业地点

香港

铜锣湾

礼顿道77号

礼顿中心

14楼1409室

中国总部

中国

河南省

许昌市

魏都区

八一路266号

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司4

Corporate Information

公司资料

LEGAL ADVISERS (IN ALPHABETICAL ORDER)

Beijing Dacheng Law Ofices LP

Jingtian & Gongcheng LP

PRINCIPAL BANKERS (IN ALPHABETICAL

ORDER)

Bank of China (Hong Kong) Limited

China Construction Bank Corporation

China Minsheng Bank

Industrial and Comercial Bank of China

PRINCIPAL SHARE REGISTRAR AND TRANSFER

OFICE

Conyers Trust Company (Cayman) Limited

Cricket Square, Hutchins Drive

P.O. Box 2681

Grand Cayman KY1-1111

Cayman Islands

HONG KONG SHARE REGISTRAR AND

TRANSFER OFICE

Tricor Investor Services Limited

17/F

Far East Finance Centre

16 Harcourt Road

Hong Kong

STOCK CODE

HKEx: 3616

Board Lot: 2,000 shares

COMPANY WEBSITE

w.evereachgroup.com

法律顾问（按英文字母排列次序）

北京大成律师事务所

竞天公诚律师事务所有限法律责任合伙

主要往来银行（按英文字母排列

次序）

中国银行（香港）有限公司

中国建设银行股份有限公司

中国民生银行

中国工商银行

主要股份过户登记处

Conyers Trust Company (Cayman) Limited

Cricket Square, Hutchins Drive

P.O. Box 2681

Grand Cayman KY1-1111

Cayman Islands

香港股份过户登记处

卓佳证券登记有限公司

香港

夏悫道16号

远东金融中心

17楼

股份代号

香港联交所：3616

交易单位：2,000股

公司网址

w.evereachgroup.com

2023 Anual Report

二零二三年报5

Chairman’s Statement

主席报告

Dear Shareholders,

On behalf of the Board, I am pleased to present the results of

the Group for the year ended 31 December 2023.

ANUAL REVIEW

As sen from data published by the National Bureau of Statistics,

property development and sales in 2023 have yet to show signs

of improvement, as confidence of real estate enterprises in

property investment remained relatively low. Despite an

increasingly relaxed financing environment during the year, real

estate enterprises were stil operating on a tight cash flow,

resulting in a lack of motivation to comence new projects.

However, with the active implementation of relevant financial

policies by diferent local governments, which especialy

encouraged private real estate enterprises to obtain financing,

beter conditions have ben created for real estate enterprises to

aces finance and improve their capital positions. Overal, the

real estate market is developing in a stable and positive maner.

In 2023, the Group made sales promotion its top priority. We

thoroughly analysed marketing strategies and marketing methods

in new busines environments, increased our marketing

incentives, enhanced our performance reviews, closely

monitored every step of the marketing proces, and encouraged

marketing team members to show proactivenes. Therefore, we

achieved relatively god sales performance as compared to

other local real estate enterprises. Meanwhile, the we also

continued to expand our market reach, optimised our corporate

governance structure, standardised al busines procedures,

enhanced our construction management and control system

comprehensively in the areas of construction design, progres,

quality, and safety, which alowed us to always guarante our

product quality, increased brand influence and gained

recognition from various sectors of the society, and continued to

enhance our brand image by providing exquisite work and quality

services. In 2023, the Group continued to actively participate in

charity work to fulfil its corporate social responsibilities. We

donated a total amount of aproximately RMB2.2 milion to

charity during the year.

尊敬的各位股东：

本人谨代表董事会欣然提呈本集团截至

2023年12月31日年度的业绩。

年度回顾

从国家统计局资料可以看出，2023年房

地产开发和销售情况仍未见起色，房地

产企业投资信心仍较弱，虽然今年融资

环境逐渐宽松，但房地产企业现金流依

旧紧张，行业新开工动力不足。不过随

著各地积极落实相关金融政策，尤其是

对于民营房地产企业的融资等工作持续

发力，为房地产企业融资工作的开展以

及资金状况的改善创造了较好的条件，

整体来看房地产市场朝著稳中向好的趋

势发展。

2023年，集团将销售工作列为重点，深

入分析行销策略和新环境的行销方法，

加大行销激励及考核，紧盯销售过程中

的每一个环节，激发团队主动性，因此

在本地房地产企业销售中仍取得了相对

较好的成绩。同时我们继续扩大开发销

售区域，优化企业管理架构，规范各项

工作流程，从施工设计、进度、品质、

安全方面全方位提升工程管控体系，以

此不断保证产品质，增强品牌影响力

和社会各界的认可，用细致工程和优质

服务持续提升品牌形象。2023年集团依

旧积极投身公益事业，承担社会责任，

全年公益累计捐款约2.2百万元。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司6

Chairman’s Statement

主席报告

In 2023, the Group’s eforts were recognised as it was named

one of the “Top 10 Local Real Estate Enterprises in Henan

Province” and a “Real Estate Enterprise with Excelent Delivering

Power in Henan Province in 2023” at the 2023 China Real Estate

Big Data Anual Meting and 2024 China Real Estate Market

Trend Report Seminar, which was hosted by the Beijing China

Index Information and Technology Research Institute, and

organised by the China Real Estate Index System and the China

Property Service Index System. Meanwhile, the Yuzhou Hengda

Binhefu Project was named a “God Exemplary Urban Project

2023–2024”; and was recognised as one of the “2023 Top 10

Real Estate Enterprises by Brand Value in Midwestern China”, a

“2023 Chinese Real Estate Enterprise with Profesional Leading

Brand Value in Comprehensive Development — Quality Living

Service Provider”, at the 2023 Pres Conference on Research

Results of Real Estate Brand Value in China & the 20th China

Real Estate Brand Development Sumit, which was hosted by

the China Enterprises Evaluation Asociation, the Institute of Real

Estate Studies of Tsinghua University, the Beijing China Index

Information and Technology Research Institute, and organised by

the China Real Estate Top 10 Research Team under the Beijing

China Index Information and Technology Research Institute. The

Xuchang Hengda Dongyue Project was recognised as one of the

“2023 Top 10 China Real Estate Projects by Brand Value —

Boutique Project”.

Over the past 31 years, the Group has always ben determined

to forge ahead with the spirit of an inovation pioner, to create

beautiful chapters for urban construction with sincerity,

kindnes, and responsibility. At the same time, we are comited

to gaining a fothold in the market with our products and

services, as wel as implementing a development strategy where

we focus on in-depth market development, pursue excelence,

and ensure efective operation, and strive to achieve a win-win

situation for our customers, society, employes, and investors.

2023年，集团的努力得到认可，在由北

京中指资讯技术研究院主办，中国房地

产指数系统、中国物业服务指数系统

承办的「2023中国房地产大数据年会暨

2024中国房地产市场趋势报告会」中荣

获「2023河南省本土房地产10强企业」、

「2023河南省房地产交付力优秀企业」奖

项，同时，禹州恒达•滨河府项目获得

「2023–2024城市典型样本专案」奖项；

在由中国企业评价协会、清华大学房地

产研究所、北京中指资讯技术研究院主

办，北京中指资讯技术研究院中国房地

产TOP10研究组承办的「2023中国房地产

品牌价值研究成果发布会暨第二十届中

国房地产品牌发展论坛」上荣获「2023中

国中西部房地产公司品牌价值TOP10」、

「2023中国房地产综合开发专业领先品

牌—美好生活服务商」、许昌恒达•东樾

专案荣获「2023中国房地产专案品牌价

值TOP10—精品专案」。

在过去31年，集团始终秉承锐意进取、

开拓创新的精神，以诚心、善心和责任

心，为城市建设谱写华章，同时坚持以

产品和服务为立足点，坚持聚焦深耕、

追求领先以及高效运营的发展战略，努

力实现客户、社会、员工和投资者多方

共赢。

2023 Anual Report

二零二三年报7

Chairman’s Statement

主席报告

ANUAL RESULTS

For the year ended 31 December 2023, the Group’s total

revenue was aproximately RMB3,565.6 milion, representing an

increase of aproximately 24.6% from aproximately RMB2,861.8

milion for the year ended 31 December 2022. For the year

ended 31 December 2023, the net profit was aproximately

RMB36.8 milion, representing a decrease of aproximately

52.7% from aproximately RMB77.8 milion for the year ended 31

December 2022.

FINAL DIVIDEND

The Board did not recomend the payment of a final dividend

for the year ended 31 December 2023.

OUTLOK

In 2023, in the face of a complex and volatile international

environment and the dificult and heavy task of domestic reform,

development, and stabilisation, the Chinese economy gradualy

rebounded. Suply and demand showed slow improvements,

overal employment and prices remained stable, people’s

livelihod is efectively protected, and the society is making

progres towards high quality development. Anual GDP

increased by aproximately 5.2% as compared to 2022. In 2023,

the total amount used for property development and investment

by the real estate industry and other metrics al declined

considerably, as confidence of real estate companies in property

investment remained relatively low. Despite an increasingly

relaxed financing environment during the year, the new build

market was slugish because real estate enterprises operated

on a tight cash flow, resulting in a lack of motivation to

comence new projects.

年度业绩

截至2023年12月31日止年度，本集团的

总收入约为人民币3,565.6百万元，较

截至2022年12月31日止年度的约人民币

2,861.8百万元增加约24.6%。截至2023

年12月31日止年度，纯利约为人民币36.8

百万元，较截至2022年12月31日止年度

的约人民币77.8百万元减少约52.7%。

末期股息

董事并不建议就截至2023年12月31日止

年度派发末期股息。

展望

2023年，面对复杂严峻的国际环境和艰

巨繁重的国内改革发展稳定任务，我国

经济逐渐回升，供给需求慢改善，就

业和物价总体稳定，民生保障有效，高

品质发展向前推进，全年国内生产总值

比2022年增长约5.2%。2023年房地产行

业开发投资额及其他各项资料均有较大

程度下降，房地产企业投资信心仍较弱，

虽然今年融资环境逐渐宽松，但新房市

场走势疲弱，房地产企业现金流紧张，

行业新开工动力不足。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司8

Chairman’s Statement

主席报告

Loking ahead to 2024, economic development wil continue to

face certain dificulties and chalenges amidst a complex, volatile

and increasingly uncertain environment, and it wil take time for

the overal economy and society to recover. Nevertheles, with

the complete, acurate, comprehensive, and continuous

implementation of the development concept of inovative,

cordinated, gren, open, and shared growth put forward at the

Central Economic Work Conference, and the increasing eforts in

adjusting and controling the macro-economy, as wel as

arangements to increase domestic demand and depen the

structural reform on the suply-side, the Chinese economy wil

be consolidated and uplifted, resulting in an efective economic

upturn and a reasonable growth in market turnover.

In the future, the Group wil actively promote its market strategy

of developing the market precisely and intensively, as wel as

increase its development quality. In 2024, based on its existing

strategic planing, the Group wil focus on adresing various

problems encountered during our operations in 2023, conduct

scientific analyses, make careful conclusions, and work hard on

the folowing maters: (1) ensure the sustainable operation of the

Group’s busines by carefuly deploying the Group’s funds,

formulating project development plans, and improving our capital

turnover and utilisation rates; (2) on the basis of our existing

product lines, continue to invest in R&D, safeguard product

quality, quality control and enhancement, so as to improve

product competitivenes; (3) adjust marketing strategies in a

timely maner in acordance with changes in the external

market, adopt flexible and diversified marketing and incentive

measures, motivate our sales team, and strive to improve our

performance through the provision of incentives; (4) improve our

risk management and control system, define internal control

objectives, carefuly monitor every step of our busines

proceses, strengthen the management of important and

high-risk procedures, control and prevent risks, to ensure the

stable and healthy development of the Group.

In 2024, the Group wil remain customer-focused and strive to

improve the quality and satisfaction of project deliveries. As the

Group grows together with China’s cities, it wil improve its

service standards, maintain a beginer’s mind, reflect on its

every move, maintain an utmost respect for cities, in order to

maintain a strong brand reputation.

展望2024，面对当前环境复杂性、严峻

性、不确定性上升，经济发展仍面临一

定的困难和挑战，经济社会整体发展的

恢复仍需要一段时间。不过随著中央经

济工作会议部署，完整、准确、全面贯

彻创新、协调、绿色、开放、共用的发

展理念的不断落实，通过加大宏观调控

力度，统筹扩大内需和深化供给侧结构

性改革，我国经济将会得到巩固，经济

回升向好态势将出现，从而实现经济的

有效提升和成交量的合理增长。

未来集团将积极推进精耕、深耕的市场

战略，提高发展品质。2024年集团将围

绕既定战略规划，针对2023年度经营中

遇到的各种问题，科学分析，认真总结，

并做好以下几个方面工作：(1)通过统筹

集团资金调配，制定项目开发计划，提

高资金周转利用率，确保集团的可持续

经营；(2)在现有产品线基础上，继续深

化研发，保障产品质、品质的可控和

提升，从而提高产品竞争力；(3)跟随外

部市场环境变动适时调整行销策略，采

取灵活多样的行销和激励措施，激发销

售团队积极性，努力实现绩效激励的提

升；(4)完善风险管控体系，明确内部控

制目标，做好各个环节的流程监管工作，

对风险系数较高的关键环节加强管理，

控制和防范风险，保障集团业务平稳健

康开展。

2024年，本集团将持续以客户为中心，

提高专案交付的品质和满意度与城市一

起成长，提升服务水准，秉怀初心，且

行且思，满怀对城市的敬畏之心，切实

维护好品牌声誉。

2023 Anual Report

二零二三年报9

Chairman’s Statement

主席报告

ACKNOWLEDGEMENT

I would like to take this oportunity to expres my gratitude to

our shareholders, busines partners, customers and supliers

for their suport and trust on behalf of the Board. I would also

like to thank the management and al staf for their contributions

and eforts over the past years.

Li Xiaobing

Chairman and Executive Director

致谢

本人谨借此机会代表董事会，对各位股

东、业务伙伴、客户及供应商的大力支

持和信任表达谢意，同时感谢管理层及

全体员工过去多年的贡献及努力。

主席兼执行董事

李小冰

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司10

Management Discusion and Analysis

管理层讨论与分析

INDUSTRY REVIEW

On 17 January 2024, the National Bureau of Statistics isued a

report on the “General Situation of the PRC Real Estate Market

in 2023”. Acording to the latest statistics therein, investment in

real estate development in the PRC in 2023 amounted to

aproximately RMB11,091,300 milion, representing a decrease

of aproximately 9.6% as compared to the previous year. Of

which, investment in residential properties amounted to

aproximately RMB8,382,000 milion, representing a decrease of

aproximately 9.3% as compared to the previous year.

Investment in real estate development in the eastern region of

China amounted to aproximately RMB6,670,500 milion,

representing a decrease of aproximately 5.3% as compared to

the previous year. The investment in the central region amounted

to aproximately RMB2,142,300 milion, representing a decrease

of aproximately 13.2% as compared to the previous year. The

investment in the western region amounted to aproximately

RMB2,782,900 milion, representing a decrease of aproximately

7.5% as compared to the previous year. The investment in the

northeastern region was aproximately RMB398,600 milion,

representing a decrease of aproximately 3.0%. Analysis of the

above data shows that investment growth slowed down,

especialy in the central region, which recorded a 13.2% drop.

Acording to the above data, it can be sen that in 2023, the

investment in real estate development in the PRC remained

slugish, with a high development and investment presure. Real

estate companies were not proactive enough in acquiring land.

Acording to the National Bureau of Statistics, the total

construction area of new property projects of real estate

enterprises in 2023 was aproximately 953.76 milion sq.m.,

representing a decrease of aproximately 20.4% as compared to

2022. Of which, the total construction area of new residential

projects was 692.86 milion sq.m., representing a decrease of

aproximately 20.9% as compared to 2022. In adition, the total

sales area of comercial properties of real estate enterprises

was 1,117.35 milion sq.m., representing a decrease of

aproximately 8.5% as compared to the previous year. Of which,

the total sales area of residential properties decreased by

aproximately 8.2% as compared to the previous year, while that

of ofice buildings decreased by aproximately 9.0%, whereas

that of comercial and busines properties decreased by

aproximately 12.0%. As shown from the data in relation to the

total construction area of new property projects and total sales

area of comercial properties of real estate enterprises acros

the PRC, the entire real estate industry in the country was facing

a lot of presure. It wil stil take some time for the property

market and buyers’ confidence to recover.

行业回顾

2024年1月17日，国家统计局发布《2023

年全国房地产市场基本情况》，最新的

统计资料显示，2023年全国房地产开发

投资约人民币11,091,300百万元，比去年

下降约9.6%。其中，住宅投资约人民币

8,382,000百万元，比去年下降约9.3%；

东部地区房地产开发投资约人民币

6,670,500百万元，比去年下降约5.3%；

中部地区房地产开发投资约人民币

2,142,300百万元，比去年下降约13.2%；

西部地区房地产开发投资约人民币

2,782,900百万元，比去年下降约7.5%；

东北地区房地产开发投资约人民币

398,600百万元，比去年下降约3.0%。单

从全国房地产开发投资料分析，行业

投资有所下降，特别是中部地区下降比

例达到13.2%。根据以上资料可见2023

年全国房地产开发投资仍然处于低谷，

开发投资压力较大，房地产企业拿地积

极性不足。

根据国家统计局的资料，2023年房地产

开发企业房屋新开工面积约953.76百万

平方米，比2022年下降约20.4%。其中，

住宅新开工面积约692.86百万平方米，

比2022年下降约20.9%。另外，房地产

开发企业商品房销售面积约1,117.35百万

平方米，比去年下降约8.5%。其中，住

宅销售面积比去年下降约8.2%，办公楼

销售面积下降约9.0%，商业营业用房销

售面积下降约12.0%。从全国房地产开

发企业的新开工面积及商品房销售面积

的统计资料上看，全国房地产行业整体

面临较大压力，房地产市场及购房者信

心的恢复仍需一段时间。

2023 Anual Report

二零二三年报11

Management Discusion and Analysis

管理层讨论与分析

从房地产领域各项资料中可见，2023年

河南省物业市场持续下行，房地产行业

仍处于深度调整当中，市场压力尚未有

效缓解。全年河南房地产市场总体表现

先扬后抑，虽然各地政策环境不断优化，

但对市场刺激效果较为有限，商品房销

售总规模同比有所下滑。不过随著各地

积极落实相关金融政策，整体来看房地

产市场稳中向好的趋势较为明显。

业务概览

2023年全国房地产市场随著前期积压需

求释放完毕，消费者后续购房信心不足。

但长远来看，房地产行业仍处国民经济

支柱地位，仍有较大的刚性和改善性住

房需求。2024年随著稳经济政策的进一

步落实，国民经济有望稳步回升，房地

产市场也有望开始逐步回归常态。

2023年集团保持产品设计能力、运营开

发能力、品质把控能力、客户服务能力，

筑造具有本土地产运营商特色的核心竞

争力。通过优化集团管控和服务的核心

职能，提升工作效率与强化内部控制，

做到在有序高效的工作过程中提前防范

风险，同时加深行销策略的创新和应用，

加大行销激励及考核，最大限度促进销

售。

As shown from the various data regarding the property market,

Henan property market continued to se a decline in al areas in

2023. The real estate industry is stil undergoing in-depth

adjustments, and the market presure has not yet ben

efectively relieved. The overal performance of the Henan

property market improved and subsequently fel throughout the

year. Despite the continuous optimisation of policies in diferent

regions, such policies have a relatively limited efect on

stimulating the market, as sen from the year-on-year decline of

total comercial property sales. However, with the active

implementation of relevant financial policies in various regions, it

is obvious that the real estate market is trending towards a

stable and positive growth.

BUSINES OVERVIEW

With the backlog of real estate sales cleared up in the PRC

market in early 2023, consumers subsequently lacked

confidence to buy homes. Nevertheles, the real estate industry

wil remain a pilar of the national economy in the long run, for

there is stil a relatively large demand from first-time home buyers

and upgraders. In 2024, with the implementation of economic

stabilisation policies, the national economy is expected to

steadily rebound, and the property market is also expected to

gradualy return to normal.

In 2023, the Group maintained excelent product design,

operation and development, quality control, and customer

service capabilities, which enabled us to develop a core

competitivenes with local real estate developer characteristics.

By optimising the Group’s management and control and the core

functions of its services, we increased our busines eficiency,

strengthened our internal control, and prevented risks in advance

under an efective and orderly busines proces. At the same

time, we also formulated and adopted more marketing strategies,

increased our marketing incentives, and enhanced our

performance reviews to maximise sales.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司12

Management Discusion and Analysis

管理层讨论与分析

2023年集团通过购股权方式收购许昌市

远景装饰装修工程有限公司持有的许昌

市恒荣房地产开发有限公司8%股权，使

集团持股比例由原有的92%增至100%。

同时集团通过招拍挂方式在禹州市取得

约92,999平方米位置较好的商住地块，

具备相对良好的市场竞争力。

2023年集团累计签订合同销售额为约人

民币2,634.2百万元，累计合同销售面积

约437,621平方米。

本集团将始终秉承「诚信经营，兑现每一

个承诺」的经营理念，以产品和服务为立

足点，坚持聚焦深耕、追求领先、高效

运营以及大服务的发展战略，始终坚持

以「诚信、稳健」为企业发展宗旨，努力

实现客户、社会、员工和投资者多方共

赢。

* 英文名称仅供识别

In 2023, the Group acquired 8% of equity interests of Xuchang

Hengrong Real Estate Development Company Limited*, which

was held by Xuchang Yuanjing Decoration Enginering Co., Ltd.*,

increasing the equity interests held by the Group from 92% to

100%. At the same time, the Group made a sucesful bid for a

comercial and residential land parcel of aproximately 92,999

sq.m. in Yuzhou. The land parcel is situated at a prime location

and has relatively god market competitivenes.

In 2023, the Group’s cumulative contracted sales amounted to

aproximately RMB2,634.2 milion, with a cumulative contracted

sales area of aproximately 437,621 sq.m.

The Group continues to adhere to the principle of “Integrity

Management, Fulfiling Every Promise”. After gaining a fothold in

the market with our products and services, we have always

insisted on developing the market in-depth, implementing a

development strategy that pursues excelence and ensures

efective operation and great service, always uphold our

development goals of “integrity and stability”, and strive to

achieve a win-win situation for our customers, society,

employes, and investors.

* English name for identification purpose only

2023 Anual Report

二零二三年报13

Management Discusion and Analysis

管理层讨论与分析

土地储备

于2023年12月31日，本集团土地储备的

建筑面积约为350万平方米（「平方米」）。

下表载列于2023年12月31日按地域划分

的土地储备概要：

附注：土地储备等于(i)余下未出售的可出售╱

可出租已竣工总建筑面积；(i)开发中

总建筑面积；与(i)持作未来开发的

规划总建筑面积之和。

LAND RESERVES

As at 31 December 2023, the GFA of the Group’s land reserves

was aproximately 3.5 milion square meters (“sq.m.”). The table

below sets forth a sumary of the land reserves as at 31

December 2023 by geographical location:

Completed

Under

development

Future

development

已竣工开发中未来开发

Completed

saleable/

leasable GFA

remaining

unsold

GFA under

development

Planed

GFA

Total land

reserve

% of total land

reserve

余下未出售的

可出售╱可出租

已竣工建筑面积

开发中

建筑面积

规划

建筑面积

总土地

储备

占总土地储备

百分比

sq.m.sq.m.sq.m.sq.m.%

平方米平方米平方米平方米%

Xuchang City许昌市

Weidu District魏都区121,570166,26242,594330,4269.39

Jian’an District建安区44,84649,20097,730191,7765.45

Yuzhou City禹州市121,195754,916358,9531,235,06435.08

Change City长葛市73,587200,074180,996454,65712.91

Yanling County鄢陵县18,739174,770103,867297,3768.45

Xiangcheng County襄城县6,11079,26350,214135,5873.85

Dongcheng District东城区—386,796115,305502,10114.26

Economic and

technological

development zone

经开区

4,513134,744170,594309,8518.80

Luohe City漯河市

Linying County临颖县1,49662,333—63,8291.81

Total总值392,0562,008,3581,120,2533,520,667100

Note: Land reserves equal the sum of (i) total completed saleable/

leasable GFA remaining unsold, (i) total GFA under development

and (i) total planed GFA held for future development.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司14

Management Discusion and Analysis

管理层讨论与分析

合同销售额

下表载列我们主要类别的合同销售额及

合同平均售价（「平均售价」）的明细：

我们可出售建筑面积的每平方米合同平

均售价于2023年减少5.4%至约每平方米

人民币5,822元。2023年减少乃主要由于

河南省物业的市场价格下降。

CONTRACTED SALES

The table below sets forth a breakdown of our major types of

contracted sales and contracted average seling price (“ASP”):

For the year ended

31 December% change

截至12月31日止年度变动百分比

20232022+/-

2023年2022年+/-

Contracted sales atributable to:以下各项应占合同销售额：

Residential units (RMB, milion)住宅单位（人民币百万元）2,112.91,823.0+15.9%

Comercial units (RMB, milion)商业单位（人民币百万元）413.0240.4+71.8%

Car parking spaces (RMB, milion)停车位（人民币百万元）86.355.2+56.3%

Others (RMB, milion)其他（人民币百万元）22.013.7+60.6%

Total (RMB, milion)总计（人民币百万元）2,634.22,132.3+23.5%

Contracted saleable GFA/Lot

atributable to:

以下各项应占合同可出售

建筑面积╱个数：

Saleable GFA (sq.m.)可出售建筑面积（平方米）437,621337,623+29.6%

Car parking space (lot)停车位（个）1,980942+110.2%

Contracted ASP atributable to:以下各项应占合同平均售价：

Saleable GFA

(RMB/sq.m.)

可出售建筑面积

（人民币元╱平方米）5,8226,152-5.4%

Car parking space (RMB/lot)停车位（人民币元╱个）43,58658,599-25.6%

Our contracted ASP per sq.m. of saleable GFA decreased by

5.4% to aproximately RMB5,822 per sq.m. in 2023. The

decrease in 2023 was mainly due to the decrease in market

price of properties in Henan Province.

2023 Anual Report

二零二三年报15

Management Discusion and Analysis

管理层讨论与分析

财务回顾

业绩

截至2023年12月31日止年度的财务表现

及业绩一般。主要财务比率达到管理层

预期。

于截至2023年12月31日止年度，本集团

收入达约人民币3,565.6百万元（2022年：

人民币2,861.8百万元），增加约24.6%。

本集团录得毛利约人民币434.2百万元

（2022年：人民币421.4百万元），增加约

人民币12.8百万元（或约3.0%）。

2023年的毛利率约为12.2%（2022年：

14.7%），较2022年减少约2.5个百分点。

年度利润由截至2022年12月31日止年度

的约人民币77.8百万元下降约人民币41.0

百万元（或52.7%）至截至2023年12月31日

止年度的约人民币36.8百万元。

收入

我们的收入来自(i)物业销售，(i)租金收

入及(i)服务收入。下表载列于所示年度

的收入明细及其各自所占总收入的百分

比：

FINANCIAL REVIEW

Results

The financial performance and results for the year ended 31

December 2023 were average. Key financial ratios have met the

expectation of the management.

During the year ended 31 December 2023, the revenue of the

Group reached aproximately RMB3,565.6 milion (2022:

RMB2,861.8 milion), representing an increase of aproximately

24.6%.

The Group recorded gros profit of aproximately RMB434.2

milion (2022: RMB421.4 milion), representing an increase of

aproximately RMB12.8 milion, or aproximately 3.0%.

Gros profit margin was aproximately 12.2% in 2023 (2022:

14.7%), representing a decrease by aproximately 2.5

percentage points as compared with that in 2022.

Profit for the year decreased by aproximately RMB41.0 milion,

or 52.7%, from aproximately RMB77.8 milion for the year ended

31 December 2022 to aproximately RMB36.8 milion for the

year ended 31 December 2023.

Revenue

Our revenue was derived from (i) sales of properties, (i) rental

income and (i) service income. The folowing table sets forth the

breakdown of the revenue and their respective percentages of

contribution to the total revenue for the years indicated:

Year ended 31 December

截至12月31日止年度

20232022% change

2023年2022年变动百分比

RMB’000%RMB’000%+/-

人民币千元%人民币千元%+/-

Sales of properties物业销售3,554,21099.72,850,03599.6+24.7%

Rental income租金收入8,7200.26,8320.2+27.6%

Service income服务收入2,6680.14,9040.2-45.6%

3,565,598100.02,861,771100.0+24.6%

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司16

Management Discusion and Analysis

管理层讨论与分析

下表载列按物业类别划分的物业销售收

入、所确认物业的总建筑面积及该等物

业的整体已确认平均售价：

截至2023年12月31日止年度，物业销售

额约占我们总收入约99.7%（2022年：

99.6%），乃由于该年度确认住宅及商业

物业、储藏室及停车位的销售所致。

The tables below set out the revenue from the sales of

properties, the total GFA units of properties recognised and the

overal recognised ASP of our properties by property types:

Year ended 31 December

截至12月31日止年度

2023年2022年

Revenue

GFA

recognised

Recognised

ASP

per sq.m.Revenue

GFA

recognised

Recognised

ASP

per sq.m.

收入

已确认

建筑面积

已确认

每平方米

平均售价收入

已确认

建筑面积

已确认

每平方米

平均售价

RMB’000sq.m.RMBRMB’000sq.m.RMB

人民币千元平方米人民币元人民币千元平方米人民币元

Residential住宅3,009,665605,3444,9722,507,763438,7425,716

Comercial商业461,77382,3535,607232,70326,3238,840

Storage储藏室13,2827,3171,81520,94410,7061,956

3,484,720695,0145,0142,761,410475,7715,804

Revenue

Units

recognised

Recognised

ASP

per unitRevenue

Units

recognised

Recognised

ASP

per unit

收入已确认单位

已确认

每单位

平均售价收入已确认单位

已确认

每单位

平均售价

RMB’000lotRMBRMB’000lotRMB

人民币千元个数人民币元人民币千元个数人民币元

Car parking

spaces

停车位

69,4901,51845,77788,6251,77050,071

Sales of properties, which acounted for aproximately 99.7%

(2022: 99.6%) of our total revenue for the year ended 31

December 2023, were contributed by the sales of residential and

comercial properties, storages and car parking spaces

recognised in the year.

2023 Anual Report

二零二三年报17

Management Discusion and Analysis

管理层讨论与分析

我们的收入由截至2022年12月31日止年

度的约人民币2,861.8百万元增加约人民

币703.8百万元（或24.6%）至截至2023年

12月31日止年度的约人民币3,565.6百万

元，乃主要由于截至2023年12月31日止

年度我们的住宅物业销售增加约人民币

501.9百万元。

住宅物业销售增加乃主要由于已确认建

筑面积由截至2022年12月31日止年度的

约438,742平方米增加至截至2023年12月

31日止年度的约605,344平方米，并受到

每平方米平均售价减少部分抵销。

年内商业物业销售增加乃主要由于已确

认建筑面积增加212.9%，并受到每平方

米平均售价由2022年约人民币8,840元下

降至2023年人民币5,607元部分抵销。

Our revenue increased by aproximately RMB703.8 milion or

24.6% from aproximately RMB2,861.8 milion for the year ended

31 December 2022 to aproximately RMB3,565.6 milion for the

year ended 31 December 2023, which was principaly

atributable to the result of aproximately RMB501.9 milion

increase in the sales of our residential properties during the year

ended 31 December 2023.

The increase in sales of residential properties was mainly due to

the efect of increase in GFA recognised from aproximately

438,742 sq.m. for the year ended 31 December 2022 to

aproximately 605,344 sq.m. for the year ended 31 December

2023, partialy ofset by the decrease in ASP per sq.m.

The increase in the sales of our comercial properties during

the year was primarily due to the increase in GFA recognised by

212.9%, partialy ofset by the decrease of ASP per sq.m. from

aproximately RMB8,840 in 2022 to RMB5,607 in 2023.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司18

Management Discusion and Analysis

管理层讨论与分析

毛利及毛利率

下表载列按类别划分的收入、毛利╱（亏）

及毛利率：

物业销售的毛利率由2022年的约14.7%下

降至2023年的12.0%。

住宅物业的毛利率由2022年的约14.8%下

降至2023年的12.8%，同比下跌约2.0个

百分点。这主要归因于所确认每平方米

平均售价减少。

Gros profit and gros profit margin

The table below sets out the revenue, gros profit/(los) and

gros profit margin by types:

Year ended 31 December

截至12月31日止年度

2023年2022年

Revenue

Cost of

sales

Gros

profit/

(los)

Gros

profit

MarginRevenue

Cost of

sales

Gros

profit/

(los)

Gros

profit

Margin

收入销售成本毛利╱（亏）毛利率收入销售成本毛利╱（亏）毛利率

RMB’000RMB’000RMB’000%RMB’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%

Sales of properties物业销售

— Residential－住宅3,009,6652,624,731384,93412.82,507,7632,136,982370,78114.8

— Comercial－商业461,773364,43997,33421.1232,703152,23080,47334.6

— Car parking

spaces and

storages

－停车位及

储藏室

82,772138,057(55,285)-66.8109,569141,784(32,215)-29.4

Subtotal小计3,554,2103,127,227426,98312.02,850,0352,430,996419,03914.7

Rental income租金收入8,7203308,39096.26,832—6,832100.0

Service income服务收入2,6683,838(1,170)-43.94,9049,399(4,495)-91.7

3,565,5983,131,395434,20312.22,861,7712,440,395421,37614.7

The gros profit margin of sales of properties droped from

aproximately 14.7% in 2022 to 12.0% in 2023.

The gros profit margin of residential properties decreased from

aproximately 14.8% in 2022 to 12.8% in 2023, representing a

year-on-year decrease of aproximately 2.0 percentage points. It

was primarily atributable to the decrease in recognised ASP per

sq.m.

2023 Anual Report

二零二三年报19

Management Discusion and Analysis

管理层讨论与分析

于2023年销售停车位及储藏室录得负数

毛利率乃由于(i)于2023年许昌市若干项

目的停车位及储藏室市价下降；及(i)停

车位及储藏室价值撇减的综合影响所致。

投资物业的公平值亏损

本集团的投资物业于2023年12月31日经

独立专业合资格估值师泓亮咨询及评估

有限公司进行估值，该公司持有获认可

的相关专业资格并对所估值的投资物业

的地点和领域有近期经验。

销售及市场推广开支

于截至2023年12月31日止年度，本集团

的销售及市场推广开支约为人民币168.5

百万元（2022年：人民币124.3百万元），

较2022年增加约35.6%。该增加主要是

由于截至2023年12月31日止年度，为

建设品牌而进行的推广活动增加所致。

行政开支

行政开支由2022年的约人民币135.7百万

元下降约3.4%至2023年的约人民币131.1

百万元，行政开支减少乃主要由于员工

成本减少所致。

The negative gros profit margin of sales of car parking spaces

and storage in year 2023 was due to the combined efects of (i)

decrease in market price of car parking spaces and storages of

certain projects in Xuchang City; and (i) write-down of value of

car parking spaces and storages in 2023.

Fair value loses on investment properties

The Group’s investment properties were valued at 31 December

2023 by an independent profesional qualified valuers, Vincorn

Consulting and Apraisal Limited, who hold recognised relevant

profesional qualification and has recent experience in the

locations and segments of the investment properties valued.

Seling and marketing expenses

For the year ended 31 December 2023, the Group’s seling and

marketing expenses amounted to aproximately of RMB168.5

milion (2022: RMB124.3 milion), representing an increase of

aproximately 35.6% as compared to that in 2022. The increase

was mainly due to more promotion activities and campaign for

brand building during the year ended 31 December 2023.

Administrative expenses

The administrative expenses decreased by aproximately 3.4%

from aproximately RMB135.7 milion in 2022 to aproximately

RMB131.1 milion in 2023, the decrease of administrative

expenses was mainly due to the decrease of staf costs.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司20

Management Discusion and Analysis

管理层讨论与分析

财务成本

财务成本主要包括借款的利息及租赁负

债，扣除已资本化的利息开支，惟以有

关成本直接与物业开发项目相关为限。

我们的财务成本由截至2022年12月31日

止年度的约人民币1.1百万元减少约

18.2%至截至2023年12月31日止年度的约

人民币0.9百万元。

所得税开支

所得税开支主要包括中国附属公司产生

的中国企业所得税及土地增值税。所得

税开支由截至2022年12月31日止年度的

约人民币76.6百万元增加约26.6%或人民

币20.4百万元至截至2023年12月31日止

年度的约人民币97.1百万元。

流动资金、财务资源及资本资源

截至2023年12月31日，现金及现金等价

物约为人民币274.8百万元（2022年12月

31日：人民币221.1百万元），其中约人民

币274.5百万元（2022年12月31日：人民币

220.4百万元）以人民币计值，约人民币0.3

百万元（2022年12月31日：人民币0.7百万

元）以港元计值。

于2023年12月31日，受限制银行存款约

为人民币165.6百万元（2022年12月31日：

人民币180.8百万元），所有受限制银行存

款均以人民币计值。

截至2023年12月31日，本集团的借款总

额约为人民币948.6百万元（2022年12月

31日：人民币672.8百万元），其中约人民

币678.6百万元被分类为流动负债（2022

年12月31日：人民币395.3百万元）。截至

2023年12月31日，本集团借款总额中约

68.9%（2022年12月31日：61.1%）以固定

利率计息。

Finance costs

Finance costs primarily consisted of interest on borowings and

lease liabilities, les interest expenses which were capitalised to

the extent that such costs are directly atributable to property

development projects. Our finance costs decreased by

aproximately 18.2% from aproximately RMB1.1 milion for the

year ended 31 December 2022 to aproximately RMB0.9 milion

for the year ended 31 December 2023.

Income tax expenses

Income tax expenses mainly comprised of the PRC Corporate

Income Tax and land apreciation tax arising from our PRC

subsidiaries. Income tax expenses increased by aproximately

26.6% or RMB20.4 milion from aproximately RMB76.6 milion

for the year ended 31 December 2022 to the aproximately

RMB97.1 milion for the year ended 31 December 2023.

Liquidity, financial resources and capital resources

As of 31 December 2023, the cash and cash equivalents

amounted to aproximately RMB274.8 milion (31 December

2022: RMB221.1 milion), of which aproximately RMB274.5

milion (31 December 2022: RMB220.4 milion) was denominated

in Renminbi and aproximately RMB0.3 milion (31 December

2022: RMB0.7 milion) was denominated in Hong Kong dolars.

As at 31 December 2023, the restricted bank deposits amounted

to aproximately RMB165.6 milion (31 December 2022:

RMB180.8 milion), al restricted bank deposits was denominated

in Renminbi.

The Group’s total borowings amounted to aproximately

RMB948.6 milion as of 31 December 2023 (31 December 2022:

RMB672.8 milion), of which aproximately RMB678.6 milion was

clasified as curent liabilities (31 December 2022: RMB395.3

milion). As of 31 December 2023 aproximately 68.9% (31

December 2022: 61.1%) out of the Group’s total borowings was

fixed interest rates.

2023 Anual Report

二零二三年报21

Management Discusion and Analysis

管理层讨论与分析

于2023年及2022年12月31日，本集团借

款须于下列时间偿还：

流动资产、总资产及净资产

截至2023年12月31日，本集团拥有流动

资产约人民币8,703.6百万元（2022年12月

31日：人民币9,663.3百万元）及流动负债

约人民币6,931.1百万元（2022年12月31日：

人民币7,849.2百万元），流动资产净值由

2022年12月31日的约人民币1,814.1百万

元轻微下跌至2023年12月31日的约人民

币1,772.5百万元。

截至2023年12月31日，本集团拥有总资

产约人民币9,085.2百万元（2022年12月31

日：人民币10,029.5百万元）及总负债约人

民币7,227.2百万元（2022年12月31日：人

民币8,156.0百万元），净资产或总权益由

2022年12月31日的约人民币1,873.5百万

元减少至2023年12月31日的约人民币

1,858.0百万元。

At 31 December 2023 and 2022, the Group’s borowings were

repayable as folows:

As at 31 December 2023As at 31 December 2022

于2023年12月31日于2022年12月31日

Within

1 year

Betwen

1 to 2 years

Betwen

2 to 5 years

Within

1 year

Betwen

1 to 2 years

Betwen

2 to 5 years

1年内1至2年2至5年1年内1至2年2至5年

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

Bank borowings银行借款182,900205,00027,500193,00064,00066,500

Other long-term

borowings

其他长期

借款495,69225,00012,537198,840134,46812,537

Other borowings其他借款—3,500—

678,592230,00040,037395,340198,46879,037

Curent, total and net asets

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

aproximately RMB8,703.6 milion (31 December 2022:

RMB9,663.3 milion) and curent liabilities of aproximately

RMB6,931.1 milion (31 December 2022: RMB7,849.2 milion), the

net curent asets value slightly decreased from aproximately

RMB1,814.1 milion as at 31 December 2022 to aproximately

RMB1,772.5 milion as at 31 December 2023.

As of 31 December 2023, the Group had total asets of

aproximately RMB9,085.2 milion (31 December 2022:

RMB10,029.5 milion) and total liabilities of aproximately

RMB7,227.2 milion (31 December 2022: RMB8,156.0 milion),

representing a decrease of net asets or total equity from

aproximately RMB1,873.5 milion as at 31 December 2022 to

aproximately RMB1,858.0 milion as at 31 December 2023.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司22

Management Discusion and Analysis

管理层讨论与分析

资产抵押

本集团的借款由本集团附属公司的股本

权益、投资物业、持作出售或开发中待

售物业以及物业、厂房及设备作抵押。

或然负债

(a) 本集团已为本集团的若干购房者的

还款责任提供担保。该等担保将于(i)

发出及转让房地产权属证书；或(i)

购房者偿付按揭贷款（以较早者为准）

时终止。

根据担保条款，在该等购房者拖欠

按揭还款时，本集团须负责向银行

偿还违约购房者拖欠的按揭本金连

同应计利息，而本集团于完成相关

法律程序后有权接管相关物业的合

法业权及所有权。本集团的担保期

自授出按揭日期起开始。董事认为

购房者拖欠付款的可能性极低，因

此，按公平值计量的财务担保并不

重大。

(b) 本集团一间附属公司按照本集团的

多元化土地收购策略取得本集团一

间联营公司（「联营公司」）（其透过竞

投持有一幅待发展土地）20%的股权，

而余下80%股权则由一名独立第三方

（「投资对象」）持有。根据联营公司、

本集团有关附属公司与投资对象之

间订立的投资协议，联营公司须于

开展预售活动后的指定期间内偿还

投资对象所提供股东贷款。倘联营

公司无法按时偿还该项股东贷款，

则本集团有关附属公司须向联营公

司提供资金偿还该项股东贷款。于

2023年12月31日，联营公司的该项

股东贷款约为人民币229,495,000元

（2022年：人民币184,027,000元）。

Charge on asets

The Group’s borowings are secured by equity interests of

subsidiaries, investment properties, properties held or under

development for sale and property, plant and equipment of the

Group.

Contingent liabilities

(a) The Group has provided guarantes to secure obligations of

certain purchasers of the Group’s properties for

repayments. Such guarantes wil terminate upon the earlier

of (i) the isuance and transfer of the real estate ownership

certificate, or (i) the satisfaction of mortgage loans by the

purchasers of the properties.

Pursuant to the terms of the guarantes, upon default of

mortgage payments by these purchasers, the Group is

responsible to repay the outstanding mortgage principal

together with acrued interest owed by the defaulting

purchasers to the banks and the Group is entitled to take

over the legal title and posesion of the related properties

after the relevant legal procedures. The Group’s guarante

period starts from the date of grant of mortgage. The

Directors consider that the likelihod of default of payments

by the purchasers is minimal and therefore the financial

guarante measured at fair value is imaterial.

(b) In line with the diversified land acquisition strategies of the

Group, a subsidiary of the Group obtained 20% equity

interest in an asociate of the Group (the “Asociate”)

which hold a parcel of land for development through a

biding proces, and remaining 80% equity interest are held

by an independent third party (the “Investe”). Based on

the investment agrement entered into betwen the

Asociate, the subsidiary of the Group and the Investe, the

Asociate has to repay the shareholder’s loans provided by

the Investe within a specified timeframe after

comencement of presale activities. If the Asociate fails to

return such shareholder’s loan on time, the subsidiary of the

Group is required to provide funding to the Asociate for the

repayment of the shareholder’s loans. As at 31 December

2023, such shareholder’s loans of the Asociate are

aproximately RMB229,495,000 (2022: RMB184,027,000).

2023 Anual Report

二零二三年报23

Management Discusion and Analysis

管理层讨论与分析

此外，根据上述投资协议，倘物业

项目在若干情况下延工，或股东贷

款的还款时间迟于投资协议订明的

若干期限，则本集团附属公司亦须

就投资对象的所有亏损作出补偿。

本公司董事认为，针对开发进度一

直有进行沟通及互相同意，因此为

偿还股东贷款或任何补偿亏损而提

供资金的风险较低。

开发中待售物业为若干第三方之借

款约人民币120,900,000元提供若干

质押。

In adition, pursuant to the above-mentioned investment

agrement, the subsidiary of the Group also has to

compensate for al loses of the Investe if the property

project is delayed under certain conditions or that the

repayment of shareholder’s loans is delayed beyond

certain period stipulated in the investment agrement. The

directors of the Company consider that the risk of

providing funding for repayment of shareholder’s loans or

any compensation los is low as the development progres

has ben continuously comunicated and mutualy

agred.

properties and properties held or under development for

sale for borowings of certain third parties amounting to

aproximately RMB120,900,000.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司24

Management Discusion and Analysis

管理层讨论与分析

主要财务比率：

附注1：杠杆比率为我们的债务总额（包括

银行借款、其他长期借款以及其他

借款）占总权益的百分比。

附注2：债务权益比率为我们的债务总额减

现金及现金等价物占总权益的百分

比。

Key financial ratios:

For the year ended 31 December

截至12月31日止年度

2023年2022年

Profitability ratios盈利比率

Return on asets资产回报率0.4%0.8%

Return on equity权益回报率2.0%4.2%

Net profit margin纯利率1.0%2.7%

As of 31 December

于12月31日

2023年2022年

Liquidity ratio流动性比率

Curent ratio流动比率1.31.2

Capital adequacy ratios资本充足比率

Gearing ratio (note 1)杠杆比率（附注1）51.1%35.9%

Debt to equity ratio (note 2)债务权益比率（附注2）36.3%24.1%

Note 1: Gearing ratio is our total debts, including bank borowings,

other long-term borowings and other borowings, as a

percentage of total equity.

Note 2: Debt to equity ratio is our total debts, minus cash and cash

equivalents, as a percentage of total equity.

2023 Anual Report

二零二三年报25

Management Discusion and Analysis

管理层讨论与分析

主要风险因素

我们的所有项目均位于中国河南省。我

们的业务继续高度依赖许昌市及河南省

的物业市场表现。该等物业市场可能受

本地、地区、国内及全球因素所影响，

其中多项因素非我们所能控制，可能包

括经济及财务状况、地方市场的投机活

动、物业供需、物业买家是否有其他投

资选择、通胀、政府政策、利率及可获

得的资本。我们物业的每平方米售价及

毛利率因我们所开发及销售物业的类型

而异，并受诸多因素影响，该等因素包

括物业所在的市场需求、当时当地的市

价、所建设及出售物业的成本。

我们经营或计划扩展业务所在城市的房

地产市场竞争激烈。现有及潜在竞争对

手包括我们经营所在城市或市场拥有广

泛业务的大型国家及地区物业开发商及

地方物业开发商。我们与竞争对手在土

地收购、地理位置、管理专长、财务资

源、可用交通基础设施、土地储备规模、

产品质量、客户的品牌认知度、客户服

务与支持、定价及设计质量等方面展开

竞争。我们或会寻求在激烈竞争中进一

步巩固我们于该等城市中的市场地位。

此外，我们的业务亦受我们营运地区及

中国整体社会状况的影响。在我们所在

地区或中国整体发生的不可抗力事件、

自然灾害或流行病及大流行病爆发，包

括由禽流感、猪流感、中东呼吸综合症

冠状病毒或COVID-19引起的事件能对我

们运营的地区或中国整体经济、社会条

件、基础设施及民生造成不同程度的损

害。

KEY RISK FACTORS

Al of our projects are located in Henan Province, the PRC. Our

busines continues to be heavily dependent on the performance

of the property markets in Xuchang City and Henan Province.

These property markets may be afected by local, regional,

national and global factors, many of which are beyond our

control and could include economic and financial conditions,

speculative activities in local markets, demand for and suply of

properties, availability of alternative investment choices for

property buyers, inflation, government policies, interest rates and

availability of capital. The seling price per sq.m. and gros profit

margins of our properties vary by the type of properties we

developed and sold, and afected by various factors including

the market demand of the properties located, prevailing local

market prices, the cost of properties constructed and sold.

The property market in the cities in which we have operations or

plan to expand our operations has ben competitive. Our

existing and potential competitors include both major national

and regional property developers with expansive operations in

the cities or markets in which we operate as wel as local

property developers. We compete with them with respect to a

number of factors, including land acquisition, geographic

location, management expertise, financial resources, aces to

transportation infrastructure, size of land reserves, product

quality, brand recognition by customers, customer services and

suport, pricing and design quality. We may sek to further

enhance our market presence in these cities amid intense

competition.

In adition, our busines is also subject to the general social

conditions in the regions where we operate and in the PRC in

general. Any ocurence of force majeure events, natural

disasters or outbreaks of epidemics and pandemics, including

those caused by avian influenza, swine influenza, Midle East

respiratory syndrome coronavirus or COVID-19 in the regions

where we operate or in the PRC in general, which are beyond

our control, depending on their scale, may cause diferent

degre of damages to the economy, social conditions,

infrastructure and livelihod of the people of the regions we

operate or in China in general.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司26

Management Discusion and Analysis

管理层讨论与分析

本集团所承受的利率变动风险主要涉及

借款。以浮动利率计息的借款使本集团

承受现金流量利率风险。以固定利率计

息的借款使本集团承受公平值利率风险。

本集团并无对冲其现金流量或公平值利

率风险。

本集团主要在中国从事物业开发业务，

几乎所有交易均以人民币计值。此外，

本集团的大部分资产及负债亦以人民币

计值。因此，本集团并不承受重大外币

风险，惟以港元计值的银行存款除外。

本集团目前并无外币对冲政策。然而，

本集团管理层密切监管外汇风险，并将

于必要时采取措施。

重大收购及出售事项

除本年报已披露者外，于截至2023年12

月31日止年度，本集团概无进行任何有

关附属公司、联营公司或资产的重大收

购或出售。

有关重大投资或资本资产的未来计

划

董事确认于本年报日期，除本集团的物

业开发日常业务外，目前并无计划收购

任何重大投资或资本资产。

杠杆比率

杠杆比率为我们的债务总额（包括银行借

款、其他长期借款以及其他流动借款）占

权益总额的百分比。于2023年12月31日，

本集团的杠杆比率约为51.1%，较2022年

12月31日的约35.9%上升约15.2个百分

点。

The Group’s exposure to changes in interest rates is mainly

atributable to its borowings. Borowings at variable rates

expose the Group to cash flow interest rate risk. Borowings at

fixed rates expose the Group to fair value interest rate risk. The

Group has not hedged its cash flow or fair value interest rate

risk.

The Group is principaly engaged in the property development

busines in the PRC with almost al transactions denominated in

Renminbi. In adition, the majority of the Group’s asets and

liabilities are denominated in Renminbi. Acordingly, the Group is

not exposed to significant foreign curency risk, except for the

bank deposits denominated in Hong Kong dolars. The Group

curently does not have a foreign curency hedging policy.

However, the management of the Group closely monitors the

foreign exchange exposure and wil take actions when

necesary.

MATERIAL ACQUISITION AND DISPOSAL

Save as disclosed in this anual report, the Group did not have

any material acquisition or disposal of subsidiaries, asociates or

asets during the year ended 31 December 2023.

FUTURE PLANS FOR MATERIAL INVESTMENT

OR CAPITAL ASETS

The Directors confirmed that as at the date of this anual report,

there are no curent plans to acquire any material investment or

capital asets other than in the Group’s ordinary busines of

property development.

GEARING RATIO

Gearing ratio is our total debts, including bank borowings, other

long-term borowings and other curent borowings, as a

percentage of total equity. As at 31 December 2023, the gearing

ratio of the Group was aproximately 51.1%, representing an

increase of aproximately 15.2 percentage points as compared

with aproximately 35.9% as at 31 December 2022.

2023 Anual Report

二零二三年报27

Management Discusion and Analysis

管理层讨论与分析

库务政策及资本架构

本集团资本管理的目标是确保本集团能

持续经营，以为股东带来回报，并维持

最优资本架构以减少资金成本。

为维持或调整资本架构，本集团可调整

支付予股东的股息金额、发行新股份或

出售资产以减少债务。

本集团以杠杆比率为基准监察其资本。

人力资源及雇员薪酬

人力资源一直是本集团最宝贵的资源。

截至2023年12月31日，本集团总共拥有

616名雇员（2022年12月31日：755名）。薪

酬政策由董事会不时审阅。董事薪酬经

本公司薪酬委员会考虑本集团的表现、

个人表现及比较市场情况后厘定。除基

本薪酬外，本集团亦为雇员提供医疗保

险、社会保险供款计划或其他养老金计

划以及其他实物福利。本集团对若干后

勤员工采用一周五天工作日政策，以落

实工作生活保持平衡的理念。

为加强个人培训及发展，本集团提供一

系列雇员培训计划，旨在加速专业发展

及确认多元化团队的能力及才能。根据

晋升计划，拥有巨大潜力的员工会被优

先考虑及重点发展成为管理层。为了吸

引及挽留合适的业务发展候选人，本集

团自2018年11月起采纳购股权计划作为

奖励。

TREASURY POLICIES AND CAPITAL

STRUCTURE

The Group’s objectives when managing capital are to safeguard

the Group’s ability to continue as a going concern in order to

provide returns for shareholders and to maintain an optimal

capital structure to reduce the cost of capital.

In order to maintain or adjust the capital structure, the Group

may adjust the amounts of dividends paid to shareholders, isue

new shares or sel asets to reduce debt.

The Group monitors capital on the basis of the gearing ratio.

HUMAN RESOURCES AND EMPLOYES’

REMUNERATION

Human resource has always ben the most valuable resource of

the Group. As of 31 December 2023, the Group had a total

workforce of 616 employes (31 December 2022: 755). The

remuneration policy is reviewed by the Board from time to time.

Emoluments of Directors are determined by the remuneration

comite of the Company after considering performance of the

Group, individual performance and comparing with market

conditions. In adition to basic remuneration, the Group also

provides medical insurance, social insurance contribution plans

or other pension schemes, and other benefits in kind to the

employes. The Group adopted a five-day work wek policy

aplying to our certain back ofice staf to execute the

philosophy of work-life balance.

To improve personel training and development, the Group

provides a series of employe training programes, which aims

to acelerate profesional growth and identify competences and

talents of diversified teams. High potential staf are prefered and

developed intensively acording to the promotion plan towards

the management level. In order to atract and retain suitable

candidates for busines development, the Group adopted the

share option scheme as an incentive since November 2018.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司28

Management Discusion and Analysis

管理层讨论与分析

前景展望

展望2024年，我国经济运行将持续恢复，

但相关基础仍未牢固，外部环境的复杂

性、严峻性、不确定性上升，经济市场

上供过于求、人们对未来的信心不足或

期待降低等困难挑战仍比较突出。但随

著中央经济工作会议精神以及各项已出

台政策的逐步落实，经济回升向好的态

势将得到有效巩固。

2024年房地产市场预期将呈现出相对稳

定发展的态势。在政策调控和市场调节

的双重作用下，房地产市场发展将稳中

向好，行业发展会更加注重稳定和可持

续性。随著科技的不断进步和环保意识

的提高，房地产行业将向著智能化和绿

色化的方向不断前行。智能化将应用于

房地产开发、运营、管理等方面，提高

效率和品质，这要求了房地产企业需要

不断创新和升级自身的业务模式和技术

手段；绿色化则将致力于实现环保、节

能以及可持续发展，这也要求了企业在

专案规划、设计、建设等方面采取更为

环保和可持续发展的措施和技术，以满

足市场的需求和趋势。

在过去的发展历程中，随著本集团房地

产开发区域不断扩大，企业管理架构不

断优化，各项工作流程不断规范，产品

品质不断提升，品牌影响力不断增强，

企业获得了各级政府和社会各界的广泛

认可。

2024年，本集团将继续坚守品质，视品

质为企业的生命线，继续加强产品质

管控，同时密切关注政策变化，及时调

整经营战略，注重商业模式的创新和品

牌的建设，致力于提供高品质的商品和

服务以满足消费者需求。

FORWARD LOKING

Loking ahead to 2024, the Chinese economy wil continue to

recover, but the foundation of which is not yet solid enough.

Obvious dificulties and chalenges such as the complexity,

volatility, and increasing uncertainty of the external environment,

the exces suply over demand in the economic market, the lack

of confidence or lowered expectations of property buyers,

continue to exist. However, the spirit of the Central Economic

Working Conference and the gradual implementation of existing

policies wil efectively ensure an economic upturn.

In 2024, the real estate market is expected to develop in a

relatively stable maner. Under the dual efects of policy

regulation and market adjustment, the real estate market wil

develop stably and positively, with a stronger focus on stability

and sustainability. As technology continues to advance and

environmental awarenes continues to increase, the real estate

industry wil move towards becoming smart and gren. Smart

technologies wil be adopted in areas such as property

development, operation, and management to improve eficiency

and quality, which requires real estate enterprises to constantly

inovate and upgrade their busines models and technological

know-hows; while environmental friendlines wil be realised by

striving to protect the environment, conserve energy and achieve

sustainability, which also requires enterprises to adopt grener

and more sustainable measures and technologies in their project

planing, design and construction, to met market demands and

catch up with market trends.

During the history of our development, our enterprises have

gained wide recognition from various levels of government and

various sectors of the society, as the Group continues to expand

the geographical reach of its property development busines,

constantly optimise its corporate governance structure,

standardise its busines proceses, enhance the quality of its

products, and increase its brand influence.

In 2024, the Group wil continue to uphold quality and treat it as

the lifeline of our busines, continue to strengthen management

and control over our product quality, and at the same time, pay

careful atention to policy changes to adjust our marketing

strategies in a timely maner. We wil also focus on busines

model inovation and brand building, and strive to provide

quality products and services to satisfy consumer neds.

2023 Anual Report

二零二三年报29

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

EXECUTIVE DIRECTORS

Mr. LI Xiaobing, aged 46, is the executive Director and

Chairman of the Company and was apointed as a Director

on 22 July 2016. He was also the Chairman of the Nomination

Comite until he ceased to be chairman and member on

30 June 2025. Mr. LI Xiaobing joined the Group in October

2004 as the manager of the purchasing department (采购部经

理) of Xuchang Hengda and has since then served a number

of managerial and directorship positions of various members

of the Group. Mr. LI Xiaobing has extensive experience in

strategic planing, operational management and corporate

administration of property development busines in the PRC. He

is also a director of Ever Comitment (PTC) Limited, which is a

substantial shareholder of the Company within the meaning of

Part XV of the Securities and Futures Ordinance.

In December 2006, Mr. LI Xiaobing obtained an Executive

Master of Busines Administration from Huazhong University

of Science and Technology (华中科技大学) in Wuhan. Mr. LI

Xiaobing was elected as the standing member of the Seventh

Xuchang Municipal Comite of the Chinese People’s Political

Consultative Conference from 14 May 2020 to January 2023,

and served as a representative member in the 14th People’s

Congres of Henan Province on 9 January 2023.

Mr. WANG Zhenfeng, aged 55, is the executive Director and

chief executive oficer of the Company and was apointed as

a Director on 19 May 2017. He is also a member of the Legal

Compliance Comite. Mr. WANG Zhenfeng joined the Group

in May 2002 and has ben the general manager (总经理) of

Xuchang Hengda since November 2006, the director of Xuchang

Hengda since October 2007, the director of Henan Dadi since

August 2012 and chief executive oficer (总裁) of Xuchang

Hengda since February 2013. Mr. WANG Zhenfeng has extensive

experiences in strategic planing, operational and financial

management as wel as corporate administration of property

development busineses in the PRC.

执行董事

李小冰先生，46岁，为本公司执行董事

兼主席，于2016年7月22日获委任为董

事。彼曾担任提名委员会主席，直至

2025年6月30日卸任主席及成员职务。

李小冰先生于2004年10月加入本集团为

许昌恒达的采购部经理，自此担任本集

团多家成员公司的多个管理及董事职位。

李小冰先生于中国房地产开发业务的策

略规划、经营管理及企业管理方面具有

丰富经验。彼亦为恒诺私人信托有限公

司之董事，该公司根据证券及期货条例

第XV部为本公司主要股东。

于2006年12月，李小冰先生取得武汉华

中科技大学的高级管理人员工商管理硕

士学位。李小冰先生于2020年5月14日至

2023年1月当选为中国人民政治协商会

议许昌市委员会第七届常务委员，并于

2023年1月9日担任河南省第十四届人民

代表大会人大代表。

王振峰先生，55岁，为本公司执行董事

兼总裁，彼于2017年5月19日获委任为

董事。彼亦为法律合规委员会成员。王

振峰先生于2002年5月加入本集团，自

2006年11月起担任许昌恒达总经理，自

2007年10月起担任许昌恒达董事，自

2012年8月起担任河南大地董事，及自

2013年2月起担任许昌恒达总裁。王振峰

先生在中国房地产开发业务的策略规划、

经营及财务管理以及企业行政管理方面

具有丰富经验。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司30

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

Mr. WANG Zhenfeng obtained an undergraduate degre in

industrial economics (工业经济) from Henan University of

Finance and Economics* (河南财经政法大学) (the predecesor

of Henan Institute of Finance* (河南财经学院) in June 1992. He

then atained the qualification of acountant in the speciality of

enterprise acounting (企业会计) as confered by the Ministry

of Finance of the PRC* (中华人民共和国财政部) in May 1996,

and also obtained the qualification lawyer certificate (律师资格

证书) from the Review Comite of Lawyer Qualification under

the Ministry of Justice of the PRC* (中华人民共和国司法部律师

资格审查委员会) in July 2001. He has become a non-practising

member (非执业会员) of the Chinese Institute of Certified Public

Acountants (中国注册会计师协会) since June 2012.

Ms. QI Chunfeng, aged 52, is the executive Director and deputy

chief executive oficer of the Company and was apointed as a

Director on 19 May 2017. She was also apointed as a member

of the Nomination Comite on 30 June 2025. In November

1993, Ms. QI Chunfeng joined the finance department (财务部)

of Weidu Guesthouse Limited (which was a subsidiary of Henan

Dadi prior to disposal of the entire equity interests therein to

Hengda Investment in September 2016) and has ben a director

as wel as deputy chief executive oficer (副总裁) of Xuchang

Hengda since January 2002 and March 2010 respectively. Ms.

QI Chunfeng has extensive experiences in financial supervision,

operational management as wel as corporate administration of

property development busineses in the PRC.

Ms. QI Chunfeng completed her tertiary studies in the speciality

of computing acountancy (会计电算化) at Xuchang Vocational

Technical Colege (许昌职业技术学院) in January 2007.

* English name for identification purpose only

王振峰先生于1992年6月在河南财经政

法大学（其前身为河南财经学院）取得工

业经济本科学历。其后于1996年5月取

得中华人民共和国财政部颁发的企业会

计专业的会计师职称，并于2001年7月取

得中华人民共和国司法部律师资格审查

委员会颁发的律师资格证书。彼自2012

年6月起成为中国注册会计师协会的非

执业会员。

齐春风女士，52岁，为本公司执行董事

兼副总裁。彼于2017年5月19日获委任为

董事。彼亦于2025年6月30日获委任为

提名委员会成员。齐春风女士于1993年

11月加入魏都宾馆有限公司（于2016年9

月将其全部股权出售予恒达投资前为河

南大地的附属公司）财务部，彼分别自

2002年1月及2010年3月起担任许昌恒达

董事及副总裁。齐春风女士在中国房地

产开发业务的财务监管、经营管理及企

业行政管理方面具有丰富经验。

齐春风女士于2007年1月在许昌职业技术

学院完成会计电算化专业的高等教育学

业。

* 英文名称仅供识别

2023 Anual Report

二零二三年报31

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

Mr. WANG Quan, aged 51, is the executive Director and deputy

chief executive oficer of the Company and was apointed as

a Director on 19 May 2017. Mr. WANG Quan joined Xuchang

Hengda in March 2002 and has since ben a deputy chief

executive oficer (副总裁) of Xuchang Hengda since April

2005, as wel as a director of Henan Dadi from August 2012 to

November 2022. Mr. WANG Quan has extensive experiences in

operational management and corporate administration.

Mr. WANG Quan completed his tertiary studies in the speciality

of production mechanics craftsmanship and equipments (机械

制造工艺及设备) at the Technical Colege of Northern China*

(华北工学院) in July 1996. He then atained in May 2001 the

profesional and technical qualification of asistant enginer (助

理工程师) in the speciality of mechanics (机械) as evaluated

by the Elementary Profesional and Technical Role Asesment

Comite of State-owned 9676 Factory (Enginering Series)*

(国营九六七六厂工程系列初级专业技术职务评委会) and

confered by the Comision of Science, Technology and

Industry for National Defence of Henan Province* (河南省国防科

学技术工业委员会). Moreover, Mr. WANG Quan also obtained

the intermediate level of economics (经济) in the speciality of

busines administration (工商管理) as confered by the Ministry

of Personel of the PRC* (中华人民共和国人事部) in November

2001, as wel as the intermediate level of finance (金融) and the

intermediate level of fiscal taxation (财务税收) as confered by

the Ministry of Human Resources and Social Security of the

PRC* (中国人力资源和社会保障部) respectively in May 2015

and April 2016. Furthermore, Mr. WANG Quan undertok a

number of qualification examinations for securities practitioners

(证券从业人员资格考试) and was granted pasing certificates (成

绩合格证) by the Securities Asociation of China (中国证券业协

会).

* English name for identification purpose only

王权先生，51岁，为本公司执行董事兼

副总裁。彼于2017年5月19日获委任为董

事。王权先生于2002年3月加入许昌恒

达，自2005年4月起担任许昌恒达副总裁

以及于2012年8月至2022年11月担任河南

大地董事。王权先生在经营管理及企业

行政管理方面具有丰富经验。

王权先生于1996年7月在华北工学院完

成机械制造工艺及设备专业的高等教

育学业。彼随后于2001年5月取得由国

营九六七六厂工程系列初级专业技术职

务评委会评定并由河南省国防科学技术

工业委员会颁发的机械专业助理工程师

职业与技术资格。此外，王权先生亦于

2001年11月取得中华人民共和国人事部

颁发的工商管理专业经济中级职称，以

及分别于2015年5月及2016年4月取得中

国人力资源和社会保障部颁发的金融中

级职称及财务税收中级职称。此外，王

权先生曾参加多项证券从业人员资格考

试，并获中国证券业协会颁发多项成绩

合格证。

* 英文名称仅供识别

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司32

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

独立非执行董事

李国麟先生，40岁，于2018年10月22日

获委任为本公司独立非执行董事。彼亦

为审核委员会主席以及薪酬委员会、提

名委员会（于2025年6月30日调任为提名

委员会主席）及法律合规委员会成员。

李先生现时为(i)龙升集团控股有限公司

（一家于联交所上市的公司，股份代号：

6829）；(i)荣智控股有限公司（一家于联

交所上市的公司，股份代号：6080）及(i)

惠陶集团（控股）有限公司（一家于联交所

上市的公司，股份代号：8238）的独立非

执行董事（于2025年4月10月获委任）。彼

亦为上会栢诚会计师事务所有限公司董

事。李先生于会计、审计、企业融资及

财务管理方面具有逾15年丰富经验。李

先生曾于2019年12月至2023年4月担任守

益控股有限公司（一家于联交所上市的公

司，股份代号：2227）之公司秘书。

李先生于2006年在英国赫特福德大学

(University of Hertfordshire)取得文学士

学位。彼为香港会计师公会执业会员、

英国特许公认会计师公会员、特许公

司治理公会（前称：特许秘书及行政人员

公会）会员及香港特许秘书公会员。

INDEPENDENT NON-EXECUTIVE DIRECTORS

Mr. LE Kwok Lun, aged 40, was apointed as an independent

non-executive Director of the Company on 22 October 2018. He

is also the chairman of the Audit Comite, and a member of

each of the Remuneration Comite, the Nomination Comite

(re-designated as chairman of the Nomination Comite on

30 June 2025) and the Legal Compliance Comite. Mr. Le

is curently an independent non-executive Director of (i) Dragon

Rise Group Holdings Limited, a company listed on the Stock

Exchange (Stock Code: 6829); (i)Wing Chi Holdings Limited,

a company listed on the Stock Exchange (Stock Code: 6080);

and (i) Winto Group (Holdings) Limited, a company listed on

the Stock Exchange (Stock Code: 8238) (apointed on 10 April

2025). He is also a director of Prism Shanghai and Hong Kong

Limited. Mr. Le has over 15 years of experience in acounting,

audit, corporate finance and financial management. Mr. Le

was the company secretary of Solis Holdings Limited, a

company listed on the Stock Exchange (Stock Code: 2227), from

December 2019 to April 2023.

Mr. Le obtained a degre of Bachelor of Arts from the

University of Hertfordshire in 2006. He is a practising member of

the Hong Kong Institute of Certified Public Acountants, a felow

member of the Asociation of Chartered Certified Acountants,

an asociate member of The Chartered Governance Institute

(formerly known as The Institute of Chartered Secretaries and

Administrators) and an asociate member of the Hong Kong

Institute of Chartered Secretaries.

2023 Anual Report

二零二三年报33

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

魏剑先生，47岁，于2018年10月22日获

委任为本公司独立非执行董事。彼亦

为审核委员会及薪酬委员会成员。魏先

生现时担任德诚投资控股有限公司董

事总经理。彼曾任职多间金融机构库

务部门，如中国银行悉尼分行、CMC

Markets Asia Pacific Pty Ltd.、City Index

Australia Pty Ltd.及中国民生银行股份有

限公司香港分行，以及于中薇金融上市

公司任高管。魏先生于资产管理、业务

发展、金融市场业务、企业咨询及证券

买卖方面具有逾13年丰富经验。

魏先生分别于1999年10月及2000年12月

在皇家墨尔本理工大学取得商学高级文

凭（市场营销）以及经济及金融类商学

士学位，随后分别于2002年8月及2002

年12月在墨尔本大学取得金融学研究生

文凭及金融管理硕士学位。

Mr. WEI Jian, aged 47, was apointed as an independent non-

executive Director of the Company on 22 October 2018. He is

also a member of the Audit Comite and the Remuneration

Comite. Mr. Wei is curently Managing Director of Sincerity

Investment Holding Limited. He had served for a number of

financial institutions such as in Treasury Department at Bank

of China Sydney Branch, CMC Markets Asia Pacific Pty Ltd.,

City Index Australia Pty Ltd. and China Minsheng Banking

Corporation Limited, Hong Kong branch, and Deputy CEO of

China Vered Financial Holding Corporation Limited. Mr. Wei has

over 13 years of experience in aset management, busines

development, financial market operations, corporate advisory

and securities dealing.

Mr. Wei obtained from the Royal Melbourne Institute of

Technology an Advanced Diploma of Busines (Marketing) in

October 1999 and a degre of Bachelor of Busines (Economics

and Finance) in December 2000, and subsequently the

Postgraduate Diploma in Finance and the Master of Financial

Management from The University of Melbourne in August 2002

and in December 2002 respectively.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司34

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

方征先生，51岁，于2018年10月22日获

委任为本公司独立非执行董事。彼亦为

薪酬委员会及法律合规委员会各委员会

的主席以及审核委员会及提名委员会各

委员会的成员。方先生于投资银行及企

业融资活动方面具有逾19年丰富经验。

彼曾就职于多家金融机构，包括南华融

资有限公司、朗盈万通融资有限公司、

元富证券（香港）有限公司、信银（香港）

资本有限公司、民众企业融资有限公司、

香港国际资本管理有限公司、华融国际

融资有限公司及华融国际证券有限公司。

方先生于1992年取得逢甲大学交通工程

与管理学士学位，并于1995年取得克

利夫兰州立大学工商管理硕士学位。

Mr. FANG Cheng, aged 51, was apointed as an independent

non-executive Director of the Company on 22 October 2018. He

is also the chairman of each of the Remuneration Comite and

the Legal Compliance Comite, and a member of each of the

Audit Comite and the Nomination Comite. Mr. Fang has

over 19 years of experience in investment banking and corporate

financing activities. He had served for a number of financial

institutions such as South China Capital Limited, Lombard

Capital Limited, Masterlink Securities (Hong Kong) Corporation

Limited, CNCB (Hong Kong) Capital Limited, Freman Corporate

Finance Limited, Hong Kong International Capital Management

Limited, Huarong International Capital Limited and Huarong

International Securities Limited.

Mr. Fang obtained a bachelor’s degre in transportation

enginering and management (交通工程与管理学) from Feng

Chia University (逢甲大学) in 1992 and subsequently a degre

of Master of Busines Administration from the Cleveland State

University in 1995.

2023 Anual Report

二零二三年报35

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

高级管理人员

梁锦晖先生，39岁，自2016年12月起担

任本公司财务总监兼公司秘书。彼主要

负责本公司会计、财务及公司秘书事宜。

彼在为公众公司处理交易、年度审计及

审阅工作方面拥有丰富经验。

梁先生于2008年11月取得香港浸会大学

会计学商学士学位。梁先生自2013年3月

为香港会计师公会员。

SENIOR MANAGEMENT

Mr. LEUNG Kam Fai Anthony, aged 39, has ben the chief

financial oficer and company secretary of our Company since

December 2016. He is primarily responsible for acounting,

financial as wel as company secretarial maters of our Company.

He has extensive experience in handling transactional, anual

auditing and review engagements for public companies.

Mr. Leung obtained a degre of Bachelor of Comerce in

Acountancy from the Hong Kong Baptist University in November

2008. Mr. Leung has ben a member of the Hong Kong Institute

of Certified Public Acountants since March 2013.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司36

Directors’ Report

董事会报告

The directors of the Company have pleasure in submiting

herewith their anual report together with the audited

consolidated financial statements for the year ended 31

December 2023.

Review of the busines of the Group during the year

under review, a discusion on the Group’s future busines

development and posible risks and uncertainties that the

Group may be facing are provided in the section headed

“Chairman’s Statement” on pages 5 to 9 and the section headed

“Management Discusion and Analysis” on pages 10 to 28 of

this anual report.

An analysis of the Group’s performance during the year ended

31 December 2023 using financial performance indicators is

provided in the section headed “Management Discusion and

Analysis” on pages 10 to 28 of this anual report.

PRINCIPAL ACTIVITIES

The principal activity of the Company is investment holding. The

principal activities of the Group are property development and

property investment in the PRC.

COMPLIANCE WITH RELEVANT LAWS AND

REGULATIONS

The Group seks to uphold high standard of integrity in al

aspects of busines and is comited to ensuring that its afairs

are conducted in acordance with aplicable laws and regulatory

requirements and has formulated and adopted various internal

control measures, aproval procedures and training within al

busines units at al levels of the Group. During the year, save as

the delay in publication of the 2022 anual results which resulted

in the Group’s non-compliance with Rule 13.49(1) of the Listing

Rules (for detail, please refer to the Company’s anouncement

dated 31 March 2023), the Board has not aware of any non-

compliance with the relevant laws and regulations that had a

significant impact on the busines and operations of the Group.

The 2022 anual results was published on 4 April 2023.

本公司董事欣然提呈其年报连同截至

2023年12月31日止年度之经审核综合财

务报表。

本集团于回顾年内之业务回顾及本集团

日后业务发展以及本集团可能要面对的

风险及不确定性因素之讨论，载于本年

报第5至9页「主席报告」一节及第10至28

页「管理层讨论与分析」一节。

采用各种财务表现指标对本集团截至

2023年12月31日止年度的表现所进行分

析，载于本年报第10至28页「管理层讨论

与分析」一节。

主要业务

本公司的主要业务为投资控股。本集团

的主要业务为在中国从事物业发展及物

业投资。

遵守相关法律及法规

本集团力求维持业务各方面的高度诚信，

并致力确保其事务按照适用法律及监管

要求进行，并已在本集团各级所有业务

部门内推行多项内部控制措施、审批程

序及培训。于年内，除本集团延迟刊发

2022年全年业绩而导致本集团不符合上

市规则第13.49(1)条的事件（详情请参阅

本公司日期为2023年3月31日的公告）之

外，董事会并不知悉任何不符合相关法

律及法规之情况，乃对本集团业务及营

运产生重大影响。2022年全年业绩已于

2023年4月4日刊发。

2023 Anual Report

二零二三年报37

Directors’ Report

董事会报告

RESULTS AND RECOMENDED DIVIDEND

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

and the state of afairs of the Group at that date are set out in

the financial statements of the Group on pages 136 to 314.

The Board did not recomend the payment of a final dividend

for the year ended 31 December 2023.

SHARE CAPITAL

No share had ben isued by the Company during the year and

details of the share capital of the Company are set out in note 27

to the consolidated financial statements.

There were no purchases, sales or redemptions of the

Company’s listed securities by the Company or any of its

subsidiaries during the year.

RESERVES

Details of the movements in the Group’s and the Company’s

reserves during the year are set out in the consolidated

statement of changes in equity, notes 27 to 28 and in note 41 to

the consolidated financial statements respectively.

DISTRIBUTABLE RESERVES

As at 31 December 2023, the agregate amount of reserves

available for distribution to equity owners of the Company was

Nil.

PROPERTY, PLANT AND EQUIPMENT

Details of the movements in the property, plant and equipment

of the Group are set out in note 18 to the consolidated financial

statements.

业绩及建议股息

本集团截至2023年12月31日止年度的业

绩以及本集团于该日的业务状况载于第

136至314页的本集团财务报表内。

董事并不建议就截至2023年12月31日止

年度派发末期股息。

股本

本公司于年内并无发行股份。本公司股

本详情载于综合财务报表附注27。

本公司或其任何附属公司于年内并无购

回、出售或赎回本公司任何上市证券。

储备

本集团及本公司之储备于年内之变动详

情分别载于综合权益变动表及综合财务

报表附注27至28以及附注41。

可供分派储备

于2023年12月31日，本公司之可供分派给

权益拥有人之储备总额为零。

物业、厂房及设备

本集团之物业、厂房及设备的变动详情

载于综合财务报表附注18。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司38

Directors’ Report

董事会报告

PRINCIPAL PROPERTIES

Particulars of the principal properties and property interests of the

Group are shown on pages 316 to 322 of this anual report.

PRE-EMPTIVE RIGHTS

There is no provision for pre-emptive rights under the Company’s

articles of asociation or the laws of Cayman Islands, which

would oblige the Company to ofer new shares on a pro-rata

basis to existing shareholders.

TAX RELIEF

The Company is not aware of any relief from taxation available

to our shareholders by reason of their holding of the Company’s

shares.

FIVE YEAR FINANCIAL SUMARY

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

Group for the last five financial years is set out on page 315 of

this anual report.

DIRECTORS

The Directors during the year and up to the date of this Directors’

report were as folows:

Executive Directors

Mr. LI Xiaobing (Chairman)

Mr. WANG Zhenfeng (Chief Executive Oficer)

Ms. QI Chunfeng

Mr. WANG Quan

Independent Non-Executive Directors

Mr. FANG Cheng

Mr. LE Kwok Lun

Mr. WEI Jian

In acordance with the Company’s articles of asociation, Ms. QI

Chunfeng, Mr. FANG Cheng, Mr. WANG Quan and Mr. WEI Jian

wil retire from the Board by rotation at the forthcoming anual

general meting and, being eligible, ofer themselves for re-

election.

主要物业

本集团之主要物业及物业权益详情载于

本年报之第316至322页。

优先购买权

本公司的组织章程细则或开曼群岛法例

并无有关优先购买权的条文，规定本公

司须按比例向现有股东发售新股份。

税务减免

本公司并不知悉本公司股东因彼等持有

本公司股份而获任何税务减免。

五年财务概要

本集团于过去五个财政年度之业绩以及

资产及负债概要载于本年报第315页。

董事

年内及直至本董事会报告日期任职的董

事如下：

执行董事

李小冰先生（主席）

王振峰先生（行政总裁）

齐春风女士

王权先生

独立非执行董事

方征先生

李国麟先生

魏剑先生

根据本公司之组织章程细则，齐春风女

士、方征先生、王权先生及魏剑先生将

于应届股东周年大会从董事会轮席告退，

并符合资格重选连任。

2023 Anual Report

二零二三年报39

Directors’ Report

董事会报告

拟于即将举行之股东周年大会上膺选连

任之董事概无与本公司或其任何附属公

司订立不可由聘任公司于一年内在不付

赔偿（法定赔偿除外）的情况下终止之服

务合约或委任函。

董事及高级管理人员之履历

董事及高级管理人员之履历详情载于第

29至35页。

董事服务合同

各执行董事已与本公司订立服务协议，

并可由任何一方按照服务协议所载述方

式予以终止。

各独立非执行董事已与本公司订立委任

函，任期为三年，及可由任何一方根据

委任函规定的方式予以终止。

董事于交易、安排或合同的重大权

益

除本董事会报告内「关连交易」和「持续关

连交易」及综合财务报表附注40所披露

者外，概无本公司董事、与董事有关连

的实体、控股东及控股东的任何附

属公司于本公司或其任何附属公司或其

母公司或同系附属公司在年内所订立并

与本集团业务有关之任何重要交易、安

排或合同中，直接或间接拥有重大实益

权益。

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

forthcoming anual general meting have a service agrement

or leter of apointment with the Company or any of its

subsidiaries not determinable by the employing company within

one year without payment of compensation (other than statutory

compensation).

BIOGRAPHICAL DETAILS OF DIRECTORS AND

SENIOR MANAGEMENT

Biographical details of the Directors and senior management are

set out on pages 29 to 35.

DIRECTORS’ SERVICE CONTRACTS

Each of the executive Directors has entered into a service

agrement with the Company, which is subject to termination by

either party in the maner as set out in the service agrement.

Each of the independent non-executive Directors has entered

into a leter of apointment with the Company for a term of thre

years; and is subject to termination by either party in the maner

as set out in the leter of apointment.

DIRECTORS’ MATERIAL INTERESTS IN

TRANSACTIONS, ARANGEMENTS OR

CONTRACTS

Save as disclosed in the section headed “Conected

Transactions” and “Continuing Conected Transactions” in this

Directors’ report and in note 40 to the consolidated financial

statements, none of the Directors, the entity conected with

the Directors, controling shareholders and any subsidiaries of

the controling shareholders of the Company had a material

beneficial interest, either direct or indirect, in any transaction,

arangement or contract of significance to the busines of the

Group to which the Company or any of its subsidiaries or its

parent company or felow subsidiaries was a party during the

year.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司40

Directors’ Report

董事会报告

董事薪酬及五名最高薪酬人士

董事薪酬及五名最高薪酬人士的薪酬详

情载于综合财务报表附注15。

董事及高级管理人员薪酬乃经参考其职

务、责任及表现，以及本集团的业绩而

厘定。

董事及主要行政人员于本公司及╱

或任何相联法团的股份、相关股份

及债权证中拥有的权益及淡仓

于2023年12月31日，即回顾报告期末时，

本公司董事及主要行政人员于本公司及╱

或其相联法团（定义见证券及期货条例

第XV部）的股份、相关股份或债权证中

拥有根据证券及期货条例第352条存置

的登记册所记录，或根据标准守则须以

其他方式知会本公司及联交所的权益或

淡仓，详情如下：

REMUNERATION OF THE DIRECTORS AND THE

FIVE HIGHEST PAID INDIVIDUALS

Details of the remuneration of the Directors and the five highest

paid individuals are set out in note 15 to the consolidated

financial statements.

The remuneration of the Directors and senior management is

determined with reference to their duties, responsibilities and

performance and the Group’s results.

DIRECTORS’ AND CHIEF EXECUTIVES’

INTERESTS AND SHORT POSITIONS IN

THE SHARES, UNDERLYING SHARES AND

DEBENTURES OF THE COMPANY AND/OR ANY

ASOCIATED CORPORATION

As at 31 December 2023, being the end of the reporting period

under review, the interests or short positions in the shares,

underlying shares or debentures of the Company and/or its

asociated corporations (within the meaning of Part XV of the

SFO) that Directors and chief executive of the Company as

recorded in the register required to be kept under section 352

of the SFO, or otherwise notified to the Company and the Stock

Exchange pursuant to the Model Code, are as folows:

Interests in shares of the Company

于本公司的股份权益

Name of DirectorCapacity/nature of interest

Number and clas of

securities

(Note 1)

Aproximate percentage

of shareholding

董事名称身份╱权益性质证券的数目及类别

（附注1）

股权概约百分比

Mr. LI XiaobingSetlor of a discretionary trust855,000,000

ordinary shares (L)

(Note 2)

71.25%

李小冰先生全权信托财产托管人855,000,000股

普通股份(L)

（附注2）

Interest of a controled corporation45,000,000

ordinary shares (L)

(Note 3)

3.75%

受控法团权益45,000,000股

普通股份(L)

（附注3）

2023 Anual Report

二零二三年报41

Directors’ Report

董事会报告

附注：

「L」表示该名人士于股份中的好仓。

，该等股份由恒升企

业有限公司合法实益持有。恒升企业有

限公司为公司控股东，由恒诺私人信

托有限公司合法实益全资拥有。恒诺私

人信托有限公司为由李小冰先生（作为唯

一财产托管人）为多名全权受益人（包括

李小冰先生本人以及恒诺私人信托有限

公司（作为受托人）不时全权酌情委任的

任何人士或类别人士（李小冰先生的父

母除外）的利益而设立的家族信托的受

托人。由于李小冰先生为家族信托的唯

一财产托管人，故根据证券及期货条例，

彼将被视作于恒升企业有限公司拥有权

益的任何股份中拥有权益。

，该等股份由恒润企

业有限公司合法实益持有，故全部已发

行股本乃由李小冰先生合法实益持有。

因此，根据证券及期货条例，李小冰先

生将被视作于恒润企业有限公司拥有权

益的任何股份中拥有权益。

除上文所披露者外，于2023年12月31日，

概无本公司董事或主要行政人员于本公

司及╱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

权证中拥有或被视作拥有根据证券及期

货条例第352条存置的登记册所记录，

或根据标准守则须以其他方式知会本公

司及联交所的权益或淡仓。

Notes:

1. The leter “L” denotes to the person with long position in the

shares.

2. These shares were legaly and beneficialy held by Ever

Enhancement Enterprise Company Limited as at 31 December

2023. Ever Enhancement Enterprise Company Limited is a

corporate controling shareholder which is legaly and beneficialy

wholy-owned by Ever Comitment (PTC) Limited. Ever

Comitment (PTC) Limited is the truste of the family trust,

established by Mr. LI Xiaobing as the sole setlor for the benefit of

a list of discretionary beneficiaries including Mr. LI Xiaobing himself

and any persons or clases of person (save for Mr. LI Xiaobing’s

father and mother) to be apointed by and at the sole discretion

of Ever Comitment (PTC) Limited (as truste) from time to time.

Given that Mr. LI Xiaobing is the sole setlor of the family trust, he

is therefore demed to be interested in any shares in which Ever

Enhancement Enterprise Company Limited is interested by virtue of

the SFO.

3. As at 31 December 2023, these shares were legaly and beneficialy

held by Ever Enrichment Enterprise Company Limited of which

the entire isued share capital was, in turn, legaly and beneficialy

held by Mr. LI Xiaobing. Mr. LI Xiaobing is therefore demed to

be interested in any shares in which Ever Enrichment Enterprise

Limited is interested by virtue of the SFO.

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

Directors or chief executive of the Company had or was demed

to have any interest or short position in the shares, underlying

shares and debentures of the Company and/or its asociated

corporations (within the meaning of Part XV of the SFO) as

recorded in the register required to be kept under section 352

of the SFO, or otherwise notified to the Company and the Stock

Exchange pursuant to the Model Code.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司42

Directors’ Report

董事会报告

主要股东于本公司的股份及相关股

份中拥有的权益

于2023年12月31日，股东（董事或本公司

主要行政人员除外）于本公司的股份或相

关股份中拥有根据证券及期货条例第XV

部第2及3分部规定须向本公司披露，或

根据证券及期货条例第336条须予存置

的登记册所记录的权益或淡仓，详请如

下：

SUBSTANTIAL SHAREHOLDERS’ INTERESTS IN

SHARES AND UNDERLYING SHARES OF THE

COMPANY

As at 31 December 2023, shareholders (other than Directors

or chief executives of the Company) who had interests or short

positions in the shares or underlying shares of the Company

which would fal to be disclosed to the Company under the

provisions of Divisions 2 and 3 of Part XV of the SFO, or

which were recorded in the register required to be kept by the

Company under Section 336 of the SFO were as folows:

Name of shareholderCapacity/nature of interest

Number and clas of

securities

(Note 1)

Aproximate percentage

of shareholding

股东名称身份╱ 权益性质证券的数目及类别

（附注1）

股权概约百分比

Ever Enhancement Enterprise

Company Limited

Beneficial owner855,000,000

ordinary shares (L)

71.25%

恒升企业有限公司实益拥有人855,000,000股

普通股份(L)

Ever Comitment

(PTC) Limited

(Note 2)

Interest of a controled corporation855,000,000

ordinary shares (L)

71.25%

恒诺私人信托有限公司

（附注2）

受控法团权益855,000,000股

普通股份(L)

Ms. LIN Wei

(Note 3)

Interest of spouse900,000,000

ordinary shares (L)

75.00%

林媙女士

（附注3）

配偶权益900,000,000股

普通股份(L)

2023 Anual Report

二零二三年报43

Directors’ Report

董事会报告

附注：

「L」指相关人士╱实体于股份中的好仓。

，恒升企业有限公司

为控股东之一及由恒诺私人信托有限

公司全资拥有。根据证券及期货条例，

恒诺私人信托有限公司将被视作于恒升

企业有限公司拥有权益的任何股份中拥

有权益。恒诺私人信托有限公司为家族

信托的受托人，家族信托由李小冰先生（作

为唯一财产托管人）设立，其全权受益人

为李小冰先生本人以及恒诺私人信托有

限公司（作为受托人）不时全权酌情委任

的任何人士或类别人士（李小冰先生父

母除外）。

。由于根

据证券及期货条例，李小冰先生将被视

作于恒升企业有限公司及恒润企业有限

公司拥有权益的任何股份中拥有权益，

故根据证券及期货条例，林女士同样将

被视作于恒升企业有限公司及恒润企业

有限公司持有的任何股份中拥有权益。

股票挂钩协议

本公司概无订立于截至2023年12月31日

止年度内存续之其他股票挂钩协议。

雇员及薪酬政策

本集团根据目前业内惯例为其雇员给予

薪酬及提供福利，并会根据本集团的表

现和个别员工的表现向员工发放酌情花

红。此外，购股权可根据本公司购股权

计划之条款授予合资格的雇员。

Notes:

1. The leter “L” denotes to the person/entity with long position in the

shares.

2. As of 31 December 2023, Ever Enhancement Enterprise Company

Limited was one of the controling shareholders and was wholy-

owned by Ever Comitment (PTC) Limited. Ever Comitment (PTC)

Limited is demed to be interested in any shares in which Ever

Enhancement Enterprise Company Limited is interested pursuant

to the SFO. Ever Comitment (PTC) Limited is the truste of the

family trust established by Mr. LI Xiaobing as the sole setlor for

the benefit of a list of discretionary beneficiaries including Mr. LI

Xiaobing himself and any other person or clases of person (save

for Mr. LI Xiaobing’s father and mother) to be apointed by and at

the sole discretion of Ever Comitment (PTC) Limited (as truste)

from time to time.

3. Ms. LIN Wei is the spouse of Mr. LI Xiaobing. Given that Mr. LI

Xiaobing is demed to be interested in the shares held by Ever

Enhancement Enterprise Company Limited and Ever Enrichment

Enterprise Company Limited by virtue of the SFO, she wil likewise

be demed to be interested in any shares held by both Ever

Enhancement Enterprise Company Limited and Ever Enrichment

Enterprise Company Limited by virtue of the SFO.

Equity-linked Agrements

There was no other equity-linked agrements entered into by the

Company which subsisted during the year ended 31 December

2023.

EMPLOYE AND REMUNERATION POLICIES

The Group remunerates and provides benefits for its employes

based on curent industry practice. Discretionary bonuses are

awarded to staf based on the performance of the Group and

performance of individual staf. In adition, share options may

be granted to eligible employes in acordance with the terms of

the Company’s share option scheme.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司44

Directors’ Report

董事会报告

退休计划

本集团为本集团之合资格中国雇员参与

多种定额供款退休计划，以及为香港雇

员提供强制性公积金计划。

中国经营实体参加由中国直辖市和省级

政府机关组织的退休计划，根据该计划，

中国经营实体须按不同地方政府机关规

定的特定费率作出供款。地方政府主管

部门负责应付退休计划所涵盖的退休雇

员的退休金义务。

本集团亦根据香港《强制性公积金计划

条例》为受香港《雇佣条例》管辖的雇员

推行强制性公积金计划。强制性公积金

计划是由独立受托人管理的定额供款退

休计划。根据强制性公积金计划，雇主

及其雇员均须按雇员有关收入的5%向计

划供款，每月有关收入上限为30,000港

元。

购股权

本公司于2018年10月22日采纳购股权计

划（「购股权计划」），由2018年11月12日起

计有效期为十年，并可由本公司于股东

大会或董事会提早终止。购股权计划旨

在向合资格参与者（定义见下文）提供奖

励，以肯定及表扬合资格参与者对本集

团已作出或可能作出之贡献。董事会可

根据购股权计划向任何本集团的雇员、

行政人员或高级职员（包括执行、非执行

及独立非执行董事）。本集团的咨询人、

顾问、供应商、客户、代理及董事会全

权认为将会或已对本集团作出贡献的关

联实体（统称为「合资格参与者」）授出购

股权。

RETIREMENT SCHEMES

The Group participates in several defined contribution retirement

plans which cover the Group’s eligible employes in the PRC,

and a mandatory provident fund scheme for the employes in

Hong Kong.

The PRC operating entities participate in retirement schemes

organised by the PRC municipal and provincial government

authorities, whereby the PRC operating entities are required to

make contribution at defined rates required by diferent local

government authorities. The local government authorities are

responsible for the pension obligations payable to the retired

employes covered under the retirement schemes.

The Group also operates a mandatory provident fund scheme

under the Hong Kong Mandatory Provident Fund Schemes

Ordinance for employes employed under the Hong Kong

Employment Ordinance. The mandatory provident fund scheme

is a defined contribution retirement plan administered by

independent trustes. Under the mandatory provident fund

scheme, the employer and its employes are each required

to make contributions to the plan at 5% of the employes’

relevant income, subject to a cap of monthly relevant income of

HKD30,000.

SHARE OPTIONS

The Company adopted the share option scheme (the “Share

Option Scheme”) on 22 October 2018, which shal be valid

and efective for a period of 10 years from 12 November 2018,

subject to early termination by the Company in a general meting

or by the Board. The purpose of the Share Option Scheme is

to provide incentives to Eligible Person (as defined below) and

is established to recognise and acknowledge the contributions

the Eligible Person have had or may have made to the Group.

Under the Share Option Scheme, the Board may ofer to grant

an option to any employes, executives or oficers (including

executive, non-executive and independent non-executive

Directors) of the Group and any advisers, consultants, supliers,

customers, agents to the Group and related entities who, in the

sole opinion of the Board, wil contribute or have contributed to

the Group (colectively the “Eligible Person”).

2023 Anual Report

二零二三年报45

Directors’ Report

董事会报告

根据购股权计划及本公司任何其他购股

权计划授出及有待行使之所有未行使购

股权获行使时可予发行之股份数目，在

任何时候不得超过本公司不时已发行股

份之30%。根据购股权计划或本公司采

纳之其他购股权计划可能授出之购股权

而可供发行之股份总数最高不得超过紧

随首次公开发售完成后已发行股份数目

的10%（惟不计及因超额配股权（定义见

招股章程）获行使而可能配发或发行之

任何股份），即120,000,000股份。除

非获本公司股东于股东大会批准，否则

于任何12个月期间，根据购股权计划向

各合资格参与者授出之购股权获行使时，

已发行及可能发行之股份总数不得超过

于授出日期已发行股份数目的1%。

根据购股权计划授出之任何特定购股权

之股份认购价须由董事会厘定，惟不得

少于下列最高者：(i)于授出日期（当日须

为营业日），联交所每日报价列表所报之

股份收市价；(i)紧接授出日期前五个营业

日内联交所每日报价列表所报之股份平

均收市价；及(i)股份之面值。

为接纳购股权，承授人须于授出日期起

计30日内向本公司支付0.01港元作为获

授购股权之代价。购股权可按购股权计

划之条款于购股权视为已授出并获接纳

当日起至该日起计十年届满前期间随时

行使。购股权之行使期由董事会全权酌

情厘定，惟不得超过授出后十年。董事

会可全权酌情厘定购股权于可行使前须

持有的最短期限。

由2023年1月1日至2023年12月31日期间，

本公司概无根据购股权计划授出购股权。

概无任何购股权根据购股权计划授出、

行使、注销或失效。

The number of shares which may be isued upon exercise of

al outstanding options granted and yet to be exercised under

the Share Option Scheme and any other option schemes of the

Company at any time shal not exced 30% of the shares of the

Company in isue from time to time. The maximum number of

shares available for isue under options which may be granted

under the Share Option Scheme or other share option scheme

adopted by the Company must not in agregate exced 10% of

the shares in isue imediately folowing completion of the IPO

(but taking no acount of any shares which may be aloted or

isued pursuant to the exercise of the over-alotment option (as

defined in the prospectus), being 120,000,000 shares. The total

number of shares isued and which may fal to be isued upon

exercise of the options granted pursuant to the Share Option

Scheme to each Eligible Person in any 12-month period shal

not exced 1% of the number of shares in isue as at the date

of grant unles aproved by the shareholders of the Company in

general meting.

The subscription price of a share in respect of any particular

option granted under the Share Option Scheme shal be

determined by the Board provided that it 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 on the date of ofer,

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

the shares as stated in the Stock Exchange’s daily quotation

shets for the five busines days imediately preceding the date

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

To acept the option, the grante shal pay HK$0.01 to the

Company by way of consideration for the grant within 30

days from the date of grant. An option may be exercised in

acordance with the terms of the Share Option Scheme at

any time after the date upon which the option is demed to be

granted and acepted and prior to the expiry of 10 years from

that date. The period during which an option may be exercised

wil be determined by the Board in its absolute discretion, save

that no option may be exercised more than 10 years after it

has ben granted. The Board may in its absolute discretion

determine a minimum period for which an option must be held

before it can be exercised.

No option was granted by the Company under the Share Option

Scheme during the period from 1 January 2023 to 31 December

2023. No share option has ben granted, exercised, canceled or

lapsed under the Share Option Scheme.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司46

Directors’ Report

董事会报告

截至本董事会报告日期，根据购股权计

划可供发行之股份总数为120,000,000股，

占本公司已发行股本约10%。

管理合同

年内概无订立或存有任何与本公司整体

或任何重大部分业务之管理及行政事务

有关之合同。

董事认购股份或债权证之权利

除本年报另行所披露者外，截至2023年

12月31日止年度，概无向任何董事或彼

等各自之配偶或未满18岁子女授出藉认

购本公司股份或债权证而获益之权利，

或彼等概无行使有关权利；或本公司及

其任何附属公司亦无订立任何安排，致

使董事或彼等各自的配偶或未满18岁子

女于任何其他法人团体获得有关权利。

主要客户及供应商

于本财政年度内，有关本集团分别向主

要客户及供应商所作销售及采购的资料

如下：

概无董事或其任何紧密联系人士或任何

股东（就董事所知拥有本公司已发行股本

5%以上）拥有本集团五大供应商及其五

大客户之实益权益。

As at the date of this Directors’ report, the total number of

shares available for isue under the Share Option Scheme was

120,000,000 shares representing aproximately 10% of the

isued share capital of the Company.

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.

DIRECTORS’ RIGHTS TO ACQUIRE SHARES OR

DEBENTURES

Save as elsewhere disclosed in this anual report, no rights

to acquire benefits by means of the acquisition of shares in or

debentures of the Company were granted to any Director or their

respective spouse or children under 18 years of age, or were

any such rights exercised by them; or was the Company and

any of its subsidiaries a party to any arangement to enable the

Directors, or their respective spouse or children under 18 years

of age, to acquire such rights in any other body corporate for the

year ended 31 December 2023.

MAJOR CUSTOMERS AND SUPLIERS

The information in respect of the Group’s sales and purchases

atributable to the major customers and supliers respectively

during the financial year is as folows:

Percentage of the Group’s total

占本集团以下项目总额之百分比

SalesPurchases

销售采购

The largest customer最大客户0.34%

Five largest customers in agregate五大客户合计1.18%

The largest suplier最大供应商38.6%

Five largest supliers in agregate五大供应商合计69.7%

None of the Directors or any of their close asociates or any

shareholders (which, to the best knowledge of the Directors,

own more than 5% of the Company’s isued share capital) had

any beneficial interest in the Group’s five largest supliers and its

five largest customers.

2023 Anual Report

二零二三年报47

Directors’ Report

董事会报告

关连交易

本集团于截至2023年12月31日止年度订

立了以下关连交易。有关交易的详情载

列如下：

(i) 向关连人士提供财务资助

于2022年8月11日，许昌恒达（作为

质押人）与长葛农村商业银行（作为

承押人）订立资产抵押合同，据此，

许昌恒达已同意向长葛农村商业银

行提供已抵押资产以担保魏都宾馆

有限公司于流动资金借款合同项下

之若干还款责任。于同日，李小冰

先生（本公司执行董事兼控股东）

与许昌恒达订立反担保合同，据此，

李小冰先生以许昌恒达为受益人提

供背对背个人担保以担保许昌恒达

于资产抵押合同项下之潜在负债。

根据河南恒立房地产资产评估有限

公司（中国持牌房地产评估公司、本

集团之独立第三方及其关连人士）编

制日期为2022年8月22日之估值报

告，已抵押资产之估计抵押价值为

人民币24,245,000元。

魏都宾馆有限公司已向本公司确认，

流动资金借款合同项下所欠本金

额及所有利息已于2023年2月17日悉

数偿还予长葛农村商业银行。因此，

已抵押资产已悉数解除。

有关更多详情，请参阅本公司日期

为2023年3月3日的公告。

本公司确认其已遵守上市规则第14A

章项下的披露规定。

CONECTED TRANSACTION

The Group has entered into the folowing conected transactions

during the year ended 31 December 2023. Details of the

transactions are set out below:

(i) Provision of financial asistance to Conected

Person

On 11 August 2022, Xuchang Hengda, as the pledgor, and

Change Rural Comercial Bank, as the pledge, entered

into an aset pledge agrement pursuant to which Xuchang

Hengda agred to provide pledged asets to Change Rural

Comercial Bank to secure certain repayment obligations

of Weidu Guesthouse Limited under the working capital loan

agrement. On the same date, Mr. LI Xiaobing (an executive

Director and controling shareholder of the Company),

and Xuchang Hengda entered into the counter guarante

agrement pursuant to which Mr. LI Xiaobing provided a

back-to-back personal guarante in favour of Xuchang

Hengda to secure Xuchang Hengda’s potential liabilities

under the Aset Pledge Agrement.

Pursuant to a valuation report dated 22 August 2022

prepared by Henan Hengli Real Estate Asets Valuation

Company Limited* (河南恒立房地产资产评估有限公司),

a licensed real estate apraisal company in the PRC and

an independent third party to the Group and its Conected

Persons, the estimated pledge value of the pledged asets

was RMB24,245,000.

Weidu Guesthouse Limited has confirmed to the Company

that the principal amount and al interest owed under the

working capital loan agrement have ben repaid in ful to

Change Rural Comercial Bank on 17 February 2023.

Acordingly, the Pledged Asets have ben fuly released.

For further details please refer to the anouncement of the

Company dated 3 March 2023.

The Company confirms that it has complied with the

disclosure requirements in acordance with Chapter 14A of

the Listing Rules.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司48

Directors’ Report

董事会报告

持续关连交易

(i) 主体施工建筑服务

于2021年10月20日，漯河恒达华泰

置业有限公司（「漯河恒达」）与漯河

华泰置业集团建筑有限公司（「漯河

华泰建筑」）订立了主体施工合约，

据此，漯河恒达委托漯河华泰建筑

为一个建筑项目的两栋住宅大楼及

相连的车库提供主体施工建筑服务。

主体施工合约在本质上是持续性的，

在本集团一般及正常业务过程中订

立。根据主体施工合约之条款，总

代价约为人民币31,005,000元。合

约期限为2021年10月20日至2023年5

月2日，共560个历日。

于2022年4月19日，漯河恒达与漯

河华泰建筑订立了主体施工合约，

据此，漯河恒达委托漯河华泰建筑

为一个建筑项目的一栋商业大楼及

相连的车库提供主体施工建筑服务。

主体施工合约在本质上是持续性的，

在本集团一般及正常业务过程中订

立。根据主体施工合约之条款，总

代价约为人民币4百万元。合约期

限为2022年4月19日至2023年10月30

日，共560个历日。

于2022年，中国实施了COVID-19封

锁措施，导致若干建筑材料及设备

无法运送到地盘，从而影响到该年

度的施工进度，因此，若干原应在

2022年完工的建筑工程推迟至2023

年，而若干施工进度则需加快，方

能按照主体施工合约项下所预计该

项目的原定竣工日期完成工程。于

2023年9月28日，决定修订上限，将

截至2023年12月31日止年度的上限

由人民币7百万元增至人民币8.7百

万元，以及将截至2024年12月31日

止年度的上限由人民币1百万元减至

人民币0.9百万元。

CONTINUING CONECTED TRANSACTIONS

(i) Civil enginering construction services

On 20 October 2021, Luohe Hengda Huatai Real Estate

Company Limited* (“Luohe Hengda”) entered into the civil

enginering construction contract with Luohe Huatai Real

Estate Group Construction Company Limited* (“Luohe

Huatai Construction”), pursuant to which Luohe Hengda

entrusted Luohe Huatai Construction to provide civil

enginering and construction services for two residential

blocks and the conected garages in a construction project.

The civil enginering construction contract, which is

continuous in nature, was entered into in the ordinary and

usual course of busines of the Group. The total

consideration is aproximately of RMB31,005,000 pursuant

to the terms of the civil enginering construction contract.

The contract term is 560 calendar days from 20 October

2021 to 2 May 2023.

On 19 April 2022, Luohe Hengda entered into the civil

enginering construction contract with Luohe Huatai

Construction, pursuant to which Luohe Hengda entrusted

Luohe Huatai Construction to provide civil enginering

and construction services for a comercial building and

the conected garage in a construction project. The civil

enginering construction contract, which is continuous

in nature, was entered into in the ordinary and usual

course of busines of the Group. The total consideration is

aproximately of RMB4 milion pursuant to the terms of the

civil enginering construction contract. The contract term is

560 calendar days from 19 April 2022 to 30 October 2023.

As certain construction materials and equipment were

unable to be transported to the construction site(s) due

to the lock down measures in response to COVID-19

implemented in the PRC in 2022 which had in turn afected

the construction progres in the same year, certain

construction work which should have ben completed in

2022 had ben delayed to 2023 and certain construction

progres wil acelerate in order to met the original

completion date of the project as envisaged under the

civil enginering construction contract. On 28 September

2023, the caps has ben decided to revise by increasing

from RMB7 milion to RMB8.7 milion for the year ended 31

December 2023 and by decreasing from RMB1 milion to

RMB0.9 milion for the year ended 31 December 2024.

* English name for identification purpose only

* 英文名称仅供识别

2023 Anual Report

二零二三年报49

Directors’ Report

董事会报告

漯河恒达由漯河华泰置业集团有限

公司（「漯河华泰」）及许昌恒达分别

拥有40%及60%权益，而漯河华泰

由两名独立第三方及临颍鸿通分别

拥有49%及51%权益，而临颍鸿通

拥有漯河华泰建筑51%股权。因此，

漯河华泰建筑作为漯河华泰的联系

人是本公司在附属公司层面的关连

人士。因此，根据上市规则第14A

章，主体施工合约及其项下拟进行

的交易构成本公司的持续关连交易。

有关更多详情，请参阅本公司日期为

2021年10月20日及26日、2022年4月14

日及19日及2023年9月28日的公告。

于截至2023年12月31日止年度，漯

河华泰建筑就提供主体施工建筑服

务收取的费用约为人民币8,670,000

元，落在同期年度上限人民币

8,700,000元的范围内。

(i) 物业管理服务

于2022年12月2日，本公司与恒达

物业管理订立2022年物业管理服务

总协议，期限由2023年1月1日起至

2025年12月31日止（包括首尾两日），

据此，恒达物业管理同意向本集团

提供多项不同物业管理及相关服务。

有关更多详情，请参阅本公司日期

为2022年12月2日的公告。

于截至2023年12月31日止年度，恒

达物业管理在2022年物业管理服务

总协议项下提供服务收取的费用约

为人民币30,552,000元，落在同期

年度上限人民币31,092,000元的范

围内。

Luohe Hengda was held as to 40% by Luohe Huatai Real

Estate Group Co., Ltd.* (“Luohe Huatai”) and 60% by

Xuchang Hengda; and Luohe Huatai was held as to 49% by

two independent third parties and 51% by Linying Hongtong

which in turn held 51% equity interest in Luohe Huatai

Construction. Therefore, Luohe Huatai Construction is a

Conected Person of the Company by virtue of being an

asociate of Luohe Huatai at the subsidiary level.

Acordingly, under Chapter 14A of the Listing Rules, the

civil enginering construction contract and the transaction

contemplated thereunder constitute a continuing conected

transaction of the Company.

For further details please refer to the anouncement of the

Company dated 20 and 26 October 2021, 14 and 19 April

2022 and 28 September 2023.

For the year ended 31 December 2023, the fe charged

by Luohe Huatai Construction for the provision of the

civil enginering and construction services amounted to

aproximately RMB8,670,000, which was within the anual

cap of RMB8,700,000 for the same period.

(i) Property management services

On 2 December 2022, the Company and Hengda Property

Management entered into a 2022 master property

management service agrement for a term from 1 January

2023 to 31 December 2025 (both days inclusive), pursuant

to which the Hengda Property Management agred to

provide a variety of property management and related

services to our Group.

For further details please refer to the anouncement of the

Company dated 2 December 2022.

For the year ended 31 December 2023, the fes charged

by Hengda Property Management for the provision of the

services under the 2022 master property management

service agrement amounted to aproximately

RMB30,552,000, which was within the anual cap of

RMB31,092,000 for the same period.

English name for identification purpose only 英文名称仅供识别

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司50

Directors’ Report

董事会报告

(i) 于附属公司层面向关连人士提供财务

资助

于2023年11月28日（交易时段后），许

昌恒达与许昌市投城市发展集团

有限公司（「许昌市投」）及许昌市

恒润置业有限公司（「许昌市恒润」）

订立注资协议。根据注资协议的条

款：(1)许昌恒达应向许昌市恒润的

注册资本注资人民币40百万元；(2)

许昌市恒润应于签署注资协议后一

年内（即2024年11月27日前）偿还欠

许昌市投的股东贷款；及(3)(i)待许

昌恒达于2023年12月31日前根据注

资协议缴足许昌市恒润的全部新增

注册资本后，及(i)完成有关注资的

工商登记后20个营业日内，许昌恒

达将有条件订立股权质押协议，并

以许昌市投为受益人质押股权。

订立股权质押协议后，股东贷款（由

于该等贷款乃按正常商业条款或更

优条款订立且不以本集团任何资产

作抵押，因此为完全豁免持续关连

交易）须以股权质押作为抵押。

许昌市投为许昌市恒润的主要股

东。因此，根据上市规则第14A章，

许昌市投为本公司附属公司层面

的关连人士。因此，根据上市规则

第14A章，以许昌市投为受益人提

供的股权质押构成本公司关连交易。

订立股权质押协议后，股东贷款（由

于该等贷款乃按正常商业条款或更

优条款订立且不以本集团任何资产

作抵押，因此为完全豁免持续关连

交易）须以股权质押作为抵押，并应

为须予披露及持续关连交易。

有关更多详情，请参阅本公司日期

为2023年11月28日的公告。

(i) Financial asistance to a Conected Person at

subsidiary level

On 28 November 2023 (after trading hours), Xuchang

Hengda entered into the capital injection agrement with

Xuchang Shitou Urban Development Group Company

Limited* (“Xuchang Shitou”) and Xuchang Hengrun Real

Estate Company Limited* (“Xuchang Hengrun”). Pursuant

to the terms of the capital injection agrement: (1) Xuchang

Hengda shal make a capital injection of RMB40 milion into

the registered capital of Xuchang Hengrun; (2) Xuchang

Hengrun shal, within one year after signing the capital

injection agrement (i.e. before 27 November 2024), repay

the shareholders’ loans owed to Xuchang Shitou; and (3)

Xuchang Hengda shal conditionaly enter into the equity

pledge agrement and pledge the equity interest in favour

of Xuchang Shitou (i) upon Xuchang Hengda having paid

up al the aditional registered capital of Xuchang Hengrun

pursuant to the capital injection agrement before 31

December 2023, and (i) within 20 busines days upon

completing the industrial and comercial registration

regarding the capital injection. Upon entering into the equity

pledge agrement, the shareholders’ loans, which were fuly

exempted continuing conected transactions due to having

entered into on normal comercial terms or beter and not

secured by any asets of the group, shal become secured

with the equity pledge.

Xuchang Shitou is a substantial shareholder of Xuchang

Hengrun. Xuchang Shitou is thus a Conected Person

of the Company at subsidiary level under Chapter 14A of

the Listing Rules. Acordingly, the equity pledge provided

in favor of Xuchang Shitou, shal constitute a conected

transaction on the part of the Company under Chapter

14A of the Listing Rules. Upon entering into the equity

pledge agrement, the shareholders’ loans, which were fuly

exempted continuing conected transactions due to having

entered into on normal comercial terms or beter and not

secured by any asets of the Group, shal become secured

with the equity pledge and shal become a discloseable and

continuing conected transaction.

For further details please refer to the anouncement of the

Company dated 28 November 2023.

2023 Anual Report

二零二三年报51

Directors’ Report

董事会报告

上述持续关连交易已经由独立非执行董

事审阅，彼等确认上述交易乃(i)于本集

团日常及一般业务过程中；(i)按一般商

业条款或对本集团而言不逊于向或由独

立第三方提供的条款；及(i)根据规管交

易的有关协议，按公平合理且符合本公

司及股东整体利益的条款订立。

根据所执行的审核，本公司核数师已向

董事会发函确认其并无注意到任何事宜，

致使其相信上述持续关连交易：

(i) 未经董事会批准；

(i) 并非在一切重大方面根据规管交易

的相关协议订立；及

(i) 已超逾其各自年度上限。

关联方交易

本集团于日常业务过程中进行的关联方

交易详情载于综合财务报表附注40。构

成不获豁免上市规则下年度申报规定的

关连交易的关联方交易载于上文「关连

交易」及「持续关连交易」两节，构成上市

规则下完全豁免关连交易已于综合财务

报表附注40(b)披露，而本公司已符合上

市规则第14A章的相关披露规定。

银行贷款及其他借贷

本集团截至2023年12月31日的银行贷款

及其他借贷详情载于综合财务报表附注

30至32。

The aforesaid continuing conected transactions have ben

reviewed by the independent non-executive Directors and they

confirmed that the aforesaid transactions were entered into (i) in

the ordinary and usual course of busines of the Group, (i) on

normal comercial terms or on terms no les favourable to the

Group than terms available to or from independent third parties,

and (i) in acordance with the relevant agrements governing

the transactions on terms that are fair and reasonable and in the

interests of the Company and the shareholders as a whole.

Based on the work performed, the auditor of the Company has

provided a leter to the Board, confirming that nothing has come

to their atention which causes them to believe the continuing

conected transactions abovementioned:

(i) have not ben aproved by the Board;

(i) have not ben entered into, in al material respects, in

acordance with the relevant agrements governing the

transactions; and

(i) have exceded their respective anual caps.

RELATED PARTY TRANSACTIONS

Details of the related party transactions undertaken by the

Group in the normal course of busines are set out in note 40

to the consolidated financial statements. Those related party

transactions, which constituted conected transactions not

being exempt from anual reporting requirement under the

Listing Rules, are set out in the sections headed “Conected

Transactions” and “Continuing Conected Transactions” above.

Those fuly exempted conected transactions under the Listing

Rules are disclosed in note 40(b) to the consolidated financial

statements. The Company has complied with the relevant

disclosure requirements in acordance with Chapter 14A of the

Listing Rules.

BANK LOANS AND OTHER BOROWINGS

Particulars of bank loans and other borowings of the Group

as of 31 December 2023 are set out in notes 30 to 32 to the

consolidated financial statements.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司52

Directors’ Report

董事会报告

董事弥偿

有关董事利益之获准许的可弥偿条文（定

义见香港《公司条例》第469条）现正生

效。

董事于竞争业务之权益

概无董事于根据上市规则第8.10(2)条须

予以披露与本集团业务直接或间接构成

竞争或可能构成竞争之业务中拥有权益。

不竞争契据

李小冰先生、恒诺私人信托有限公司、

恒升企业有限公司及恒润企业有限公司（各

自为「不竞争承诺人」）已于2018年10月22

日以本公司为受益人订立不竞争契据（「不

竞争契据」），据此，彼等已向本公司承

诺，彼等不会且将促使彼等各自的联系

人不会直接或间接拥有、参与或从事对

本集团不时从事的核心业务直接或间接

构成竞争或可能构成竞争的任何业务，

或购入或持有其中的任何权利或权益。

本公司已收到不竞争承诺人有关彼等于

截至2023年12月31日止年度遵守不竞争

契据及关连交易协议的年度确认。

独立非执行董事亦已审查不竞争承诺人

对不竞争契据的遵守情况。独立非执行

董事确认，不竞争承诺人于截至2023年

12月31日止年度并无违反不竞争契据。

INDEMNITY OF DIRECTORS

A permited indemnity provision (as defined in section 469 of

the Hong Kong Companies Ordinance) for the benefit of the

Directors is curently in force.

DIRECTORS’ INTEREST IN COMPETING

BUSINES

None of the Directors had any interest in the busineses which

compete or are likely to compete, either directly or indirectly, with

the busineses of the Group that were required to be disclosed

pursuant to Rule 8.10(2) of the Listing Rules.

DED OF NON-COMPETITION

Each of Mr. Li Xiaobing, Ever Comitment (PTC) Limited,

Ever Enhancement Enterprise Company Limited and Ever

Enrichment Enterprise Company Limited (each a “Non-Compete

Covenantor”) has entered into a ded of non-competition

(the “Ded of Non-competition”) dated 22 October 2018 in

favour of the Company, pursuant to which they have undertaken

with the Company that they shal not, and shal procure that

their respective asociates shal not, directly or indirectly, be

interested, involved or engaged in or acquire or hold any right or

interest in any busines which competes or is likely to compete

directly or indirectly with the core busines of the Group from

time to time.

The Company has received the anual confirmation of the

Non-Compete Covenantors in respect of their compliance with

the Ded of Non-Competition and the conected transaction

agrements during the year ended 31 December 2023.

The independent non-executive Directors also reviewed the

Non-Compete Covenantors’ compliance with the Ded of Non-

Competition. The independent non-executive Directors confirmed

that the Non-Compete Covenantors were not in breach of the

Ded of Non-Competition during the year ended 31 December

2023.

2023 Anual Report

二零二三年报53

Directors’ Report

董事会报告

环境、社会及管治报告

本集团了解环境保护对本集团之长期发

展至关重要。为将对环境之影响降至最

低，本集团将持续不时检讨及改进管理

常规之实效。

环境、社会及管治报告载于本年报第55

至104页。

企业管治

本公司所采纳的主要企业管治常规的报

告。载于本年报第105至126页。

足够的公众持股量

根据本公司可从公开途径取得的资料及

就董事所知，于截止2023年12月31日止

年度及截止至本年报日期，本公司之全

部已发行股本之公众持股量为不少于

25%。

董事资料变动

除本年报所披露者外，概无董事资料变

动须根据上市规则第13.51B(1)条予以披

露。

报告期后事项

除本年报披露外，本集团于2023年12月

31日后并无进行任何重大事件。

捐款

于本年度内，本集团作出慈善捐款约人

民币2,218,000元。

GOVERNANCE REPORT

The Group recognises environmental protection is of vital

importance to the long term development of the Group. In order

to minimise the environmental impact, the Group wil continue

to review and improve the efectivenes of its management

practices from time to time.

A report on the environmental, social and governance is set out

on pages 55 to 104 of this anual report.

CORPORATE GOVERNANCE

A report on the principal corporate governance practices

adopted by the Company is set out on pages 105 to 126 of this

anual report.

SUFICIENCY OF PUBLIC FLOAT

Based on the information that is publicly available to the

Company and within the knowledge of the Directors, at least

25% of the Company’s total isued share capital was held by the

public during the year ended 31 December 2023 and up to the

date of this anual report.

CHANGES IN DIRECTORS’ INFORMATION

Save as disclosed in this anual report, there was no change to

the Directors’ information as required to be disclosed pursuant

to Rule 13.51B(1) of the Listing Rules.

EVENTS AFTER THE REPORTING PERIOD

Save as disclosed in this anual report, no material events were

undertaken by the Group subsequent to 31 December 2023.

DONATIONS

During the year, the Group made charitable donation of

aproximately RMB2,218,000.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司54

Directors’ Report

董事会报告

独立性确认

本公司已接获各独立非执行董事根据上

市规则就其独立性所发出之年度确认函，

并认为所有独立非执行董事确属独立人

士。

核数师

截至2023年12月31日止年度的财务报表

已由长青（香港）会计师事务所审核。长

青（香港）会计师事务所为本公司于本报

告日期的核数师，彼等获董事会委任，

自2024年9月25日起生效，以填补罗兵

咸永道会计师事务所（「罗兵咸永道」）自

2024年8月9日起辞任后出现的临时空缺。

罗兵咸永道曾担任本公司核数师。在罗

兵咸永道的辞任函中，罗兵咸永道指出

若干彼等认为应提请本公司股东垂注的

事宜。有关详情，请参阅本公司日期为

2024年8月12日的公告（「该公告」）。除该

公告所披露者外，董事会并不知悉任何

与罗兵咸永道辞任有关而需提请本公司

股东垂注的事宜。

承董事会命

主席兼执行董事

李小冰

2025年7月18日

CONFIRMATION OF INDEPENDENCE

The Company has received from each of the independent non-

executive Directors an anual confirmation of independence

pursuant to the Listing Rules and considers al the independent

non-executive Directors to be independent.

AUDITOR

The financial statements for the year ended 31 December 2023

have ben audited by McMilan Wods (Hong Kong) CPA Limited.

McMilan Wods (Hong Kong) CPA Limited is the auditor of the

Company as at the date of this report which was apointed by

the Board with efect from 25 September 2024 to fil the casual

vacancy folowing the resignation of PricewaterhouseCopers

(“PwC”) with efect from 9 August 2024.

PwC was the auditor of the Company. In the resignation leter of

PwC, PwC pointed out that certain isues they believe should be

brought to the atention of the shareholders of the Company, for

details, please refer to the anouncement of the Company dated

12 August 2024 (the “Anouncement”). Save as disclosed in

the Anouncement, the Board is not aware of any mater in

conection with PwC’s resignation that neds to be brought to

the atention of the shareholders of the Company.

By order of the Board

LI Xiaobing

Chairman and Executive Director

18 July 2025

2023 Anual Report

二零二三年报55

Environmental, Social and Governance Report

环境、社会及管治报告

报告目的及标准

本集团谨此遵循上市规则附录C2《环境、

社会及管治报告指引》，呈报本集团截至

2023年12月31日止年度的环境、社会及

管治报告（下称「ESG报告」）。

ESG报告旨在识别及披露本集团有关环

境、社会及管治（下称「ESG」）的重大事

宜以及关键绩效指标，阐述本集团全面

实践可持续发展理念及社会责任。

汇报原则

：基于我们与持份者的持续

沟通，集团已经制定了分析环境和

社会方面的模型。基于我们内部的

重要性分析，可能影响持份者观点

的ESG议题将被披露。相关ESG议

题的重要性分析，请参阅「ESG议题

的重要性」章节。

：ESG数据会以数字形式呈现，

我们的ESG表现可以与我们的同行、

行业标准和前一年的表现进行比较。

计算依据的详情会在本报告的相关

章节中进一步披露。

：本报告中披露的所有信息都

应是不偏不倚的。不会有任何可能

不适当地影响持份者的决定误导性

的表现形式、选择和遗漏。

：为确保可比性，所有ESG关

键绩效指标的计算和假设均与上年

度一致。如我们的方法出现任何变

动，我们将会清楚披露并告知持份

者。

PURPOSE AND CRITERIA OF THE REPORT

To comply with the requirements set out in the Environmental,

Social and Governance Reporting Guide in Apendix C2 of the

Listing Rules, the Group hereby presents its Environmental,

Social and Governance Report (the “ESG Report”) for the year

ended 31 December 2023.

The purpose of the ESG Report is to identify and disclose the

major isues of the Group in relation to the environment, society

and governance (hereafter “ESG”) as wel as its key performance

indicators while ilustrating its pursuit of sustainable development

and practice of its social responsibility in every aspect.

REPORTING PRINCIPLES

1. Materiality: Based on our continuous comunications

with stakeholders, the Group has established a model for

analysing environmental and social data. Based on our

internal materiality analysis, ESG isues that may impact the

views of stakeholders are disclosed. For details regarding

the materiality analysis on ESG isues, please refer to the

section headed “Importance of the ESG topics”.

2. Quantitative: ESG data is presented in figures, such

that our ESG performance can be compared to that of

our pers, industry standards and our performance in the

previous year. Details about the basis of calculation wil be

further disclosed in relevant sections in this report.

3. Balance: Al information disclosed in this report should be

unbiased, with no misleading presentations, selections and

omisions that may unduly influence the decision making of

stakeholders.

4. Consistency: To ensure comparability, al calculations and

asumptions regarding ESG KPIs are kept consistent with

that of the previous year. We wil clearly disclose and inform

stakeholders of any changes to our methodology.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司56

Environmental, Social and Governance Report

环境、社会及管治报告

SCOPE AND PERIOD OF THE ESG REPORT

The scope of the ESG Report is determined each year by Ever

Reach, having discused the busines size of each subsidiary

and considered the development of the Group’s key projects. A

total of 5 (2022: 7) subsidiaries have ben included in the ESG

report for the year, including:

• Xuchang Hengda Property Group Company Limited*

• Yuzhou City Hengda Property Company Limited*

• Yuzhou City Hengnuo Property Company Limited*

• Yuzhou Taiyu Real Estate Development Company Limited*

• Xiangcheng Hengda Real Estate Development Company

Limited*

The ESG Report discloses the major isues and key performance

indicators of the main key projects in the operations and

real estate development busines of the Group in respect of

environmental management, social responsibility and governance

during the period betwen 1 January 2023 and 31 December

2023 (hereafter the “ESG Reporting Period”).

Loking forward, Ever Reach believes that sustainable

development wil continue to play an important part in its

busines operations. In the future, the Group wil continue

to improve its data colection and reporting system on

environmental management, social responsibility and

governance performance, and gradualy enhance the quality and

comprehensivenes of the ESG Report in the long run.

DATA COLECTION METHODOLOGY

The data used in the ESG Report comes from the relevant

functional departments of selected subsidiaries.

* English name of identification purpose only

ESG报告范围及期间

恒达控股每年根据各附属公司的业务规

模和考虑集团核心项目发展去讨论及确

定本ESG报告范围。本年度，包括在本

ESG报告中合共5间附属公司（2022年：7

间），包括：

‧ 许昌恒达房地产集团有限公司

‧ 禹州市恒达房地产有限责任公司

‧ 禹州市恒诺房地产开发有限公司

‧ 禹州市泰禹房地产开发有限公司

‧ 襄城县恒达房地产开发有限公司

本ESG报告披露于2023年1月1日至2023

年12月31日（下称「ESG报告期间」），集团

营运及房地产开发业务中的主要核心项

目在环境管理、社会责任及管治方面的

重大事宜和关键绩效指标。

展望未来，恒达控股相信可持续发展将

继续在业务中扮演重要角色。日后，本

集团会持续完善有关环境管理、社会责

任及管治表现的数据收集及汇报系统，

逐步长远提升ESG报告的质素及全面性。

数据收集方法

本ESG报告中所使用数据均来自选定的

附属公司相关职能部门。

* 英文名称仅供识别

2023 Anual Report

二零二三年报57

Environmental, Social and Governance Report

环境、社会及管治报告

CONCERNS OF THE STAKEHOLDERS

The Group ataches great importance to its social responsibility

and sustainability and tries its best to understand the concerns

of each of its stakeholders and met their expectations and

requirements through operations and various comunication

chanels, so as to grow strong together with them and

contribute the greatest value to the comunity.

持份者的关注

集团重视社会责任及可持续发展，了解

各个持份者所关注的议题，积极通过营

运及不同的沟通渠道满足持份者的期望

和要求，以实现共同进步及发展，为社

区贡献最大的价值。

StakeholdersConcernsResponse of the Group

持份者关注的议题集团的回应

GovernmentOperation in

compliance

Economic growth

Comunity

construction

The Group adheres to the busines philosophy of honesty and

integrity. It has actively fulfiled the obligations of corporate citizens,

and promoted the harmonious development of society, so as to

become a model for corporate citizenship.

We maintain strict compliance with the laws and regulations, paying

taxes honestly, fighting coruption, money laundering and bribery;

we give ful play to our strengths in resource integration while

“enacting measures acording to local conditions and aplying

them on wel-chosen targets”; we wil further optimize our real

estate development busines and strive to establish a strategic

presence in the development of high-end homes and smart

comunities.

政府合规经营

经济增长

社区建设

集团恪守诚实守信的经营理念。积极履行企业公民的义务，推动

社会的和谐发展，做企业公民的典范。

严格遵循法律法规，依法纳税、反腐败、反洗钱、反行贿。发挥

资源集成优势，「因地制宜、精准施策」，进一步优化房地产开发

业务，并致力实践高端家居及智慧社区开发的战略性布局。

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环境、社会及管治报告

StakeholdersConcernsResponse of the Group

持份者关注的议题集团的回应

CustomersProduct quality, safety

experience &

customer services

Privacy &

confidentiality

The Group insists on thinking from the perspective of customers,

creating value for customers, and taking a customer-oriented

aproach. Using this as a source, we have developed the ideal

housings for diferent groups of people, and met the neds of our

customers now and in future through continuous inovation.

We strive to build high-quality houses and smart living environment

in acordance with the strict quality standards for housing

and building materials. We have set up multiple customer

comunication and fedback chanels to listen to their opinions

and handle inquiries or complaints. We have in place multiple

protection measures for the privacy of customer data, with those

who have direct aces to the customer information required to

sign a Customer Data Confidentiality Agrement.

客户产品质量及安全居住

体验及客户服务

隐私保密

集团坚持站在客户角度思考，为客户创造价值，一切以客户为中心。

以此为源，我们已为不同人群倾心打造理想家居，并通过持续创

新满足客户现在和未来的需求。

按照严格的房屋及建筑材料质量检定标准，建造高质量房屋及智

慧化居住环境。设立多个客户沟通及回馈渠道，聆听客户意见及

处理询问或投诉。对客户数据隐私有多重维护及保障，直接触

及管理客户信息的人员签订《客户数据保密协议》。

2023 Anual Report

二零二三年报59

Environmental, Social and Governance Report

环境、社会及管治报告

StakeholdersConcernsResponse of the Group

持份者关注的议题集团的回应

InvestorsInvestment returns

Corporate information

transparency

Interests protection

The Group is acountable to al investors and strives to provide

them with reasonable, sustained and stable returns on their

investments.

We are making great eforts to capture the market trend

while constantly enhancing our management capabilities, our

brand influence and value. We maintain close and transparent

comunication with our investors and the market through investor

metings, shareholders’ metings and release of anual reports

and interim reports. We have in place a rigorous risk management

and internal control system in coperation with the internal audit

function, so that the management and audit comite can focus

on the adequacy and efectivenes of our risk management and

internal control system.

投资者投资回报

公司信息透明度

权益保障

集团对所有投资者负责，努力使投资者获得合理的、持续的和稳

定的收益。

精准把握市场趋势，不断提升管理能力，强化品牌影响力及价值。

通过投资者会议、股东大会、年报及中期报告的发布，与投资者

及市场保持紧密透明的沟通。设有严密的风险管理及内部监控系统，

配合内部审核职能，管理层及审核委员会能专注于其风险管理及

内部监控系统的充分性及有效性。

EmployesHealth & safety

Carer development

Training oportunities

The Group believes that its employes are the most valuable

asets. We fuly respect the rights and interests of our employes,

and provide them with a platform to exert their talents and achieve

their carer development, such that our employes can grow

together and share the operating results with the Company.

We strive to create a competitive work environment, a sound

performance apraisal system and a remuneration and welfare

system while constantly improving our training and development

system, so as to help our employes blend into the long-term

development of the Group, spark of their potentials and enhance

their satisfaction and sense of belonging.

员工健康及安全

职业发展

培训机会

集团信奉员工是企业最宝贵的财富。充分尊重员工权益，为员工

提供施展才干和实现抱负的平台，员工与企业共同发展壮大，企

业与员工共同分享成果。

营造具竞争力的工作氛围、完善的绩效考核与薪酬福利体系、持

续完善培训发展体系，引导员工积极融入到企业长远发展之中，

激发员工潜能，提升员工的满意度和归属感。

Ever Reach Group (Holdings) Company Limited

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Environmental, Social and Governance Report

环境、社会及管治报告

StakeholdersConcernsResponse of the Group

持份者关注的议题集团的回应

SupliersTransparency in

procurement

proces

Development

oportunities

Comercial integrity

We have in place a wel-maintained suplier management system,

which enables a clear division of the supervisory functions and

combines suplier asesment and aproval, suplier selection and

performance evaluation to overse the suply chain management in

al aspects.

供应商采购流程透明度

发展机会

商业诚信

拥有完善的供应商管理制度，包括监管职能的明确分工、供应商

的评估及审批、供应商选择及表现评价，从各个方面监督供应链

管理。

ComunityJob oportunities

Environment

friendlines &

energy saving

Public welfare

We are comited to the long-term and ambitious development

of our busines and creating more job oportunities for the

comunity. We wil try our best to gradualy reduce emision and

consumption of energy, reduce grenhouse gas emision and

improve energy eficiency while vigorously practicing our corporate

social responsibility and promoting the development of philanthropy

in the regions where we operate.

社区就业机会

环保节能

公益事业

长远积极地发展业务，创造更多就业机会。逐步实践减排减耗，

减少温室气体排放及提升能源使用效益。努力实践企业社会责任，

推动多个业务地区的慈善事业发展。

2023 Anual Report

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Environmental, Social and Governance Report

环境、社会及管治报告

IMPORTANCE OF THE ESG TOPICS

The Group has conducted an asesment of the importance

of the ESG topics. The factors for consideration include the

strategic objectives and policies of the busineses of the

Group, industry standards, legal and regulatory responsibilities,

environmental protection, resource utilisation, quality control

and employe protection, etc. with the aim of helping the Group

identify important isues. Through such an asesment and

analysis, the Group has identified various major isues and has

described the Group’s response to such important isues in a

more complete and acurate way in the ESG Report.

ESG议题的重要性

集团已对ESG议题进行了重要性分析评

估，考虑因素包括集团的业务战略目标

和政策、行业标准、法律和监管责任、

环境保护、资源使用、质量监控、雇员

保障等，以助集团识别重要议题。通

过重要性评估分析，集团识别各项重要

议题，并在本ESG报告中更全面准确地

阐述集团对重要议题的回应。

ESG(cid:7497)(cid:26307)(cid:10955)(cid:10196)(cid:24486)(cid:12735)(cid:7611)(cid:20163)(cid:7433)(cid:24715)(cid:22591)(cid:12005) Importance of ESG Topics to External Stakeholders

(cid:7497)

(cid:26307)

(cid:10955)

(cid:13802)

(cid:25988)

(cid:9686)

(cid:7433)

(cid:24715)

(cid:22591)

(cid:12005)

(cid:24715)(cid:22591)(cid:12005)(cid:8388)(cid:13902)(cid:18087)(cid:25889) Materiality Asesment Matrix

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司62

Environmental, Social and Governance Report

环境、社会及管治报告

ItemESG TopicItemESG Topic

项目ESG议题项目ESG议题

1Customer satisfaction15Environmental risks (e.g. polution) and social

risks (e.g. monopoly) for supliers

客户满意度供应商的环境风险（如：污染）和社会风险（如：

垄断）

2Staf remuneration, benefits and rights

(e.g. working hours, rest periods, working

environment)

16Measures in relation to protection of

environment and natural resources

员工薪酬、福利和权利（例如工作时间、休息

时间、工作环境）

保护环境和天然资源的措施

3Ocupational health and safety17Hazardous waste generation

职业健康和安全有害废弃物的产生

4Customer information and privacy protection18Use of materials (e.g. paper, packaging, raw

materials)

顾客信息和私隐保护材料使用（例如纸张、包装、原材料）

5Product and service labeling19Exhaust gas emisions

产品和服务标签空气排放

6Compliance with and protection of intelectual

property rights

20Anti-coruption policies and whistleblowing

procedures

遵守和保护知识产权反贪污政策及举报流程

7Environmental friendlines of purchased

products and services

21Suplier selection and monitoring

采购产品和服务的环境友好性供应链选择和监察

8Sales and marketing (e.g. advertisements)22Staf development, training and promotion

营销和推广（例如广告）员工发展和培训晋升

9Number of concluded legal cases in relation to

corupt practices (e.g. bribery, extortion, fraud,

and money laundering)

23Non-hazardous waste generation

关于腐败行为的已结案法律案件数量，例如贿赂、

勒索、欺诈和洗钱

无害废弃物的产生

10Prevention of child labour and forced labour24Comunity suport (e.g. donation, volunter

work)

防止雇佣童工和强制劳工社区支持（例如捐赠，志愿服务）

11Energy use (e.g. electricity, gas, fuel)25Climate change

能源使用（例如电力、燃气、燃料）气候变化

12Anti-coruption training provided for Directors

and staf

26Water use

向董事和员工提供的反贪污培训水资源使用

13Staf diversity and equal oportunities27Grenhouse gas emisions

员工多元化和平等机会温室气体排放

14Promotion of local employment28Product health and safety

促进当地就业产品健康及安全

2023 Anual Report

二零二三年报63

Environmental, Social and Governance Report

环境、社会及管治报告

根据重要性分析矩阵，位于右上角的事

项为相对更重要的ESG范畴。该等事项

分别为「客户满意度」、「员工薪酬、福利

和权利（例如工作时间、休息时间、工作

环境）」及「职业健康和安全」。上述事项

将作为本集团业务可持续发展的主要推

动力，并将在下文中进一步阐述。

董事会的环境、社会及管治声明

为了加强集团对可持续发展的管理工作，

本集团已建立可持续发展管治架构，将

可持续发展的主题逐步纳入我们所有业

务单位的业务发展战略基础中。厘定各

部门及附属公司有关ESG的职责，将可

持续发展的理念扎根于我们的员工团队，

为本集团经营所在社区创造价值。

董事会负责全面监管本集团的可持续发

展的工作事宜，包括制定有关ESG的策

略、愿景，监督实际表现及进展并考虑

相关的风险及机遇。董事会在制定ESG

的管理方针及策略时会考虑重要性评估

以及与各利益相关方沟通时所收集到的

意见来厘定本集团的可持续发展关注重

点，并就处理该等议题确立资源分配的

优先顺序。另外，董事会及高级管理层

每年检讨与本集团可持续发展相关的议

题及政策，及时对政策作出修订。

透过本集团的ESG管理方针及策略，本

集团致力于重点领域带来积极成果：(i)

客户满意度(i)员工薪酬、福利和权利（例

如工作时间、休息时间、工作环境）(i)

职业健康和安全。随后，本集团亦会继

续因应各方因素，调整本集团的整体方

针和策略。

Acording to the Materiality Asesment Matrix, items located

at the uper right corner represent ESG topics of higher

importance, namely “customer satisfaction”, “staf remuneration,

benefits and rights” (such as working hours, rest periods,

working environment), and “ocupational health and safety”. The

above items are the key drivers for the sustainable development

of the Group and wil be further elaborated below.

THE BOARD’S ESG STATEMENT

To strengthen our sustainability management, the Group

has established a governance framework for sustainable

development that progresively integrates sustainability topics

into the basis of the busines development strategy of al

busines units. By defining the ESG responsibilities of each

department and subsidiary, we were able to rot the concept

of sustainability in our workforce and create value for the

comunities in which we operate.

The Board is responsible for the overal monitoring of the

Group’s ESG isues, including the development of strategies and

visions relating to ESG, monitoring our actual performance and

progres, as wel as considering related risks and oportunities.

In developing its ESG management aproach and strategy, the

Board wil take into acount the materiality asesment and

the fedback colected from its comunication with various

stakeholders to determine the sustainability focus of the Group,

and establish the priorities for resource alocation to adres

such isues. In adition, the Board and the senior management

wil review topics and policies related to the Group’s sustainable

development on an anual basis and make timely changes to the

policies.

Through our ESG management aproach and strategy, the

Group is comited to deliver positive results in its four focus

areas: (i) customer satisfaction; (i) staf remuneration, benefits

and rights; (i) ocupational health and safety. In the future, the

Group wil continue to adjust its overal aproach and strategy in

response to various factors.

Ever Reach Group (Holdings) Company Limited

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环境、社会及管治报告

ENVIRONMENTAL, SOCIAL AND GOVERNANCE

DISCLOSURE

ENVIRONMENT

The Group has ben comited to ensuring strict compliance of

its busines activities with local laws and regulations, including but

not limited to the “Environmental Protection Law of the People’s

Republic of China”, the “Atmospheric Polution Prevention and

Control Law of the People’s Republic of China”, the “Water Polution

Prevention and Control Law of People’s Republic of China” and

the “Law of the People’s Republic of China on the Prevention

and Control of Environmental Polution by Solid Wastes”. It also

imposes stringent requirements on the management measures for

environmental protection and discuses the reduction goals with its

contractors and requires them to strictly folow the environmental

protection principles. The Group has also formulated a series of

environment protection measures to reduce emisions and energy

consumption, prevent dust and reduce noise, so as to integrate

environmental management into its daily operation and strive to

minimise the impact of its operations on the environment. During

the ESG Reporting Period, the Group was not aware of any material

non-compliance with aplicable laws and regulations relating to air

emisions, grenhouse gas emisions, discharges into water and

land, and generation of hazardous and non-hazardous waste.

环境、社会和管治披露

环境

集团始终确保于经营活动中遵守地方相

关的法律法规，包括但不限于《中华人

民共和国环境保护法》、《中华人民共和

国大气污染防治法》、《中华人民共和国

水污染防治法》及《中华人民共和国固体

废物污染环境防治法》等，对环境保护

的管理措施设有严格要求，同时与承建

商探讨减排目标，要求所有承建商严格

遵守环境保护的原则。集团制定一系列

减排、减耗及防尘减噪等的环境保护

措施，将环保管理纳入日常营运范围，

努力实现对环境造成最低程度影响。于

ESG报告期间内，本集团知悉未有任何

有关大气及温室气体排放、向水及土地

排污以及产生有害或无害废弃物的重大

违规个案。

2023 Anual Report

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Environmental, Social and Governance Report

环境、社会及管治报告

A1 EMISIONS

Emision reduction is an important isue in the Group’s

environmental protection program, for which it is making

constant eforts to reduce emision in its daily operations

and enhance its energy eficiency. In our daily operations,

we used environment-friendly devices such as OA ofice

automation system and watersaving products. Given our

emphasis on environmental polution, we continued to

encourage our employes to hold video conferences more

frequently and reduce the number of busines trips during

the year, in order to safeguard employes’ wel-being and

enhance work eficiency. As a result, the above measures

were efective in reducing emisions of grenhouse gases

and other air polutants.

During the year, the Group included in its asesment the

emisions of grenhouse gas and other air polutants by its

core projects of the real estate busines and colected data

by region and development projects.

A1 排放物

减排是集团的环保计划中的重要议

题，集团正逐步在日常营运当中实

践减排及提升集团的能源效益。日

常运作中，集团使用了OA办公自动

化系统，节水型产品等环保设备。

因对环境污染的重视，集团继续鼓

励员工多使用视频会议系统以减少

出差量，从而保障自身健康，亦可

提高工作效率。上述措施均有效减

少温室气体及其他空气污染物的排

放。

集团将本年度内房地产业务主要核

心项目的温室气体及其他空气污染

物排放纳入评估，针对地区及发展

项目进行数据收集。

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环境、社会及管治报告

A1.1 空气污染物

集团于本年度并无煤气生产

的氮氧化物(NO

)及硫氧化物

(SO

)。

以下为来自车辆的空气污染物

排放数据：

Air polutants

(note 1)

Unit20232022

Percentage

change

(Note 3)

空气污染物

（附注1）

单位2023年2022年

百分比

比较

（附注3）

Nitrogen oxides (NO

) from vehicleskg26.1064.30-59.41%

来自车辆的氮氧化物(NO

)千克

Sulfur oxides (SO

) from vehicleskg0.580.43+34.88%

来自车辆的硫氧化物(SO

)千克

Particulate Mater (PM) from vehicleskg1.926.01-68.05%

来自车辆的呼吸悬浮颗粒(PM)千克

Total air polutants emisions

(note 2)

kg28.6170.74-59.74%

总空气污染物排放

（附注2）

千克

附注：

(1) 2022年空气污染物排放数据

包括7间附属公司；2023年空

气污染物排放数据包括5间附

属公司。

(2) 上述排放报告所采用的计算

方法基于由联交所发表的《如

何准备环境、社会及管治报

告 — 附录二：环境关键绩效

指标汇报指引》。

，考虑到业务需要，

集团安排了通勤班车以供员

工通勤，而2023年未有相关

的安排，故总体排放相较于

2022年有所减少。

A1.1 AIR POLUTANTS

During the year, no nitrogen oxide (NO

) and sulfur

oxide (SO

) arose from the Group’s gas production.

Data for air polutant emisions from vehicles is as

folows:

Notes:

(1) Data in relation to air polutants emisions in 2022

included 7 subsidiaries, while data in relation to air

polutants emisions in 2023 included 5 subsidiaries.

(2) The calculation method used in the emisions report

above is based on the “How to prepare an ESG Report

— Apendix 2: Reporting Guidance on Environmental

KPIs” published by the Stock Exchange.

, the Group aranged transportation for employe

comutes in view of operational neds, while no

such arangements were made in 2023. As such, total

emisions decreased as compared to 2022.

2023 Anual Report

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环境、社会及管治报告

A1.2 温室气体排放

本集团积极响应国家低碳经济

发展的发展方针，为达致减排

效果，集团落实要求：

‧ 办公和施工车辆尽量按经

济速度行使；

‧ 公务用车：鼓励使用电话

沟通解决问题，减少用车

需求，两个部门到同一地

点（或邻近）办公的需共用

车辆，单程在4公里以内的

须使用公共交通工具，（不

含出租车辆）;

‧ 车辆更换零配件要严格执

行报批制度，能继续使用

的零配件应继续使用；

‧ 定期检查燃料用油储存设

备完好性，做好添加记录；

‧ 使用环保汽车尿素及低排

放的燃料，例如欧盟五期

柴油来减排；

‧ 鼓励雇员在不使用时关闭

电子设备，将打印机闲置

时设置为节能模式，并在

办公时间结束后关闭空调

和照明系统。

A1.2 GRENHOUSE GAS EMISIONS

As an active response to the national development

policy of building a low-carbon economy, the Group

implemented the folowing rules to reduce emisions:

• Work and construction vehicles should be driven

within their respective sped limits;

: Employes are

encouraged to make telephone cals to resolve

busines maters to reduce vehicle use. No more

than one vehicle wil be leased out for company

busines conducted at the same location (or areas

nearby) by diferent departments. Employes must

use public transportation (excluding vehicles for

hire) for one-way trips under 4 km;

• An aproval system for replacement of car parts

is strictly enforced. Serviceable car parts should

remain in use;

• Fuel storage equipment is regularly reviewed to

ensure that it is in god condition. Fuel refils are

duly recorded;

, diesel exhaust fluid

and low-carbon fuels (e.g. Euro V Diesel) are used;

• Employes are encouraged to turn of electronic

devices when not in use, enable the power-saving

mode for idle printers, and turn of air-conditioners

and lights after working hours.

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Scope of grenhouse gas emisions

(note 1)

Unit20232022

Percentage

change

温室气体排放范围

（附注1）

单位2023年2022年百分比较

Scope 1 Direct grenhouse gas emisions

(note 2)

范围1直接温室气体排放

（附注2）

— Grenhouse gas emisions relating

to mobile combustion sources (land,

air, and water transport)

tones of CO

— 流动燃烧源的温室气体排放

（陆上、航空及水上运输）

吨二氧化碳当量105.5029.33+259.70%

Scope 2 Indirect grenhouse gas

emisions

范围2间接温室气体排放

— Purchased electricity

(note 3)

tones of CO

— 购买电力

（附注3）

吨二氧化碳当量388.79617.58-37.05%

Scope 3 Other indirect grenhouse gas

emisions

tones of CO

范围3其他间接温室气体排放吨二氧化碳当量24.4919.85+23.38%

— Waste paper disposed in landfilstones of CO

— 弃置到堆填区的废纸吨二氧化碳当量13.6410.89+25.25%

— Grenhouse gas emisions arising

from the use of electricity by

government departments to treat

freshwater and sewage

tones of CO

— 政府部门使用电力处理食水及污水

所引致的温室气体排放

吨二氧化碳当量9.914.97+99.40%

— Busines travels by airplane

(note 4)

tones of CO

— 雇员乘坐飞机出外公干

（附注4)

吨二氧化碳当量0.943.99-76.44%

Total grenhouse gas emisions

(note 5)

tones of CO

总温室气体排放

（附注5）

吨二氧化碳当量518.78666.76-22.19%

Grenhouse gas emision intensitytones of CO

employe

温室气体密度吨二氧化碳当

量╱每位员工

1.772.84-60.45%

2023 Anual Report

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环境、社会及管治报告

附注：

(1) 2022年温室气体排放数据包

括7间附属公司；2023年温室

气体排放数据包括5间附属公

司。

(2) 2023年汽车用量增多是因为

2022年受COVID-19影响，所

以用车量较少。另外，由于

2023年是疫情放开第一年，

日常工地业务，工地检查，外

出办公等需求急剧增加，故

用车所引致的温室气体排放

有所增加。

(3) 集团逐步提升对资源消耗的

意识，敦促员工有效管理资

源及制定环境保护的措施。

(4) 于ESG报告期间员工出差有所

减少，故大幅减少的相关温

室气体排放。

(5) 上述排放报告所采用的计算

方法基于由联交所发表的《如

何准备环境、社会及管治报

告 — 附录二：环境关键绩效

指标汇报指引》。

Notes:

(1) Data in relation to grenhouse gas emisions in

2022 included 7 subsidiaries, while data in relation

to grenhouse gas emisions in 2023 included 5

subsidiaries.

(2) Increase in usage of vehicles in 2023 is relative to the

low usage of vehicles in 2022 as a result of the impact

of COVID-19. Further, in light of 2023 being the first

year after pandemic restrictions were lifted, there was a

sharp increase in demand for daily site operations, site

inspections and busines travel, leading to an increase

in grenhouse gas emisions from usage of vehicles.

(3) The Group has ben steadily raising awarenes of

consumption of resources, promoting eficient resource

management among employes and formulating

environmental protection measures.

, there was a decrease

in busines travel. As such, there was a significant

decrease in related grenhouse gas emisions.

(5) The calculation method used in the emisions report

above is based on the “How to prepare an ESG Report

— Apendix 2: Reporting Guidance on Environmental

KPIs” published by the Stock Exchange.

Ever Reach Group (Holdings) Company Limited

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环境、社会及管治报告

本集团认为透过不断努力减少

资源消耗，有助于减少温室气

体排放，并在ESG管理方面取

得更好的进展。本集团的温室

气体排放来源主要来自范围2

间接排放的购买电力，而为了

提升ESG报告的全面性及质素，

本集团亦主动披露有关范围3

其他间接温室气体排放的数据，

让投资者及各持份者可以更好

地了解本集团在ESG方面的表

现。鉴于大部分温室气体排放

来自能源消耗，本集团高度重

视提高能效及减少能耗。并将

继续关注能源排放和生产对环

境可能造成的影响，尽可能减

少能源消耗，提高有效性，在

以后的工作中也会一直减少或

维持于稳定水平。

The Group believes that our continuous eforts to

reduce resource consumption wil help lower the

levels of grenhouse gas emisions and achieve beter

progres in ESG management. The Group’s grenhouse

gas emisions mainly resulted from purchased

electricity under scope 2 indirect emisions. The Group

has also actively disclosed data in relation to scope 3

other indirect grenhouse gas emisions in order to

provide a more comprehensive and high quality ESG

Report and alow investors and stakeholders to have a

beter understanding of the Group’s ESG performance.

Given that most of our grenhouse gas emisions

resulted from energy consumption, the Group highly

emphasises improving energy eficiency and reducing

energy consumption. We wil continue to monitor the

potential impacts of energy-related emisions and

production activities on the environment, sek to

minimise energy consumption, improve eficiency, and

reduce or maintain a stable level of emisions in future.

2023 Anual Report

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Environmental, Social and Governance Report

环境、社会及管治报告

A1.3 有害废弃物

集团致力透过源头减废及循环

再用以减少废弃物。就集团房

地产发展业务，集团致力透过

不同行动避免产生不必要的废

物。

Hazardous waste

(note 1)

Unit20232022

Percentage

change

有害废弃物

（附注1）

单位2023年2022年百分比较

Total amount of hazardous waste

(note 2, 3)

tones0.941.21-22.31%

有害废弃物总量

（附注2,3）

吨

— Cleaning chemicals

(note 4)

tones0.830.99-16.16%

— 清洁化学品

（附注4）

吨

— Electrical apliances

(note 5)

tones0.100.21-52.38%

— 电子设备

（附注5）

吨

— Bateriestones0.010.01+0.00%

— 电池吨

Hazardous waste intensitytones/employe0.0030.008-62.50%

有害废弃物密度吨╱每位员工

A1.3 HAZARDOUS WASTE

The Group is comited to reducing waste from

its source and adopting recycling practices. The

Group is also comited to avoiding producing

unecesary waste during the operation of its real

estate development busines, through the adoption of

diferent measures.

Ever Reach Group (Holdings) Company Limited

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附注：

(1) 虽然有害废物只占集团废物

总量的小部分，集团仍严格

处理有害废物，并遵照《固体

废物污染环境防治法》并采取

一切必要的预防措施，确保

员工和环境安全。上述废弃

物报告所采用的计算方法基

于由联交所发表的《如何准备

环境、社会及管治报告 — 附

录二：环境关键绩效指标汇报

指引》。

(2) 2022年有害废弃物数据包括7

间附属公司；2023年有害废弃

物数据包括5间附属公司。

(3) 本集团在ESG报告期间内不

断采取各项措施，提高员工对

有害物质减排的意识并不断

贯彻到具体的运营以及实际

工作中；同时亦由于对于清洁

化学品的使用量需求减低，

最终在2023年减少了22.31%

的废弃物。

，故对

于清洁化学品的使用量需求

减低，所以相比2022年减少了

16.16%的废弃物。

Notes:

(1) Although hazardous waste only acounts for a smal

portion of the Group’s total waste volume, al hazardous

waste is handled in a stringent maner by the Group.

We adopt al necesary prevention measures in

acordance with the Law on the Prevention and Control

of Environmental Polution by Solid Waste” to ensure the

safety of our staf and the environment. The calculation

method used in the waste report above is based on

the “How to prepare an ESG Report — Apendix 2:

Reporting Guidance on Environmental KPIs” published

by the Stock Exchange.

(2) Data in relation to hazardous waste in 2022 included 7

subsidiaries, while data in relation to hazardous waste in

2023 included 5 subsidiaries.

, the Group continued

to take various measures to enhance awarenes of

reduction in discharge of hazardous materials among

employes and implementation in specific operational

and work proceses. At the same time, demand for

usage of cleaning chemicals has decreased. Ultimately,

there was a reduction of 22.31% in waste in 2023.

, demand for usage of

cleaning chemicals has decreased. As such, there was a

decrease of 16.16% in waste as compared to 2022.

2023 Anual Report

二零二三年报73

Environmental, Social and Governance Report

环境、社会及管治报告

本公司的电子设备所带来的

有害污染在2023年有非常显

著下降（52.38%）。原因在于

公司严格控制电子设备的购

入，并以设备保养为、更换零

部件等措施，以提高原有设

备的使用率及延长设备使用

寿命，以达到降低电子设备

的有害污染和企业成本的目

的。

集团正逐步提升ESG报告的质

素及全面性，敦促员工收集各

环境数据，以便有效管理及制

定环境保护的措施。本集团将

继续评估、记录及每年披露温

室气体排放及其他环境数据，

有助日后进一步制定减排目标。

本集团将继续关注有害废弃物

的产生以及关注生产对环境可

能造成的影响，尽可能减少不

必要的消耗，提高有效性，在

以后的工作中也会一直减少或

维持于稳定水平。

, there

was a highly significant decrease (52.38%) in hazardous

polution resulting from the Company’s electronic

apliances in 2023, due to the Company’s strict control

over purchase of electronic apliances and measures to

prioritise maintenance and replacement of spare parts

to improve the usage rate and extend the life cycle of

existing apliances, in order to realise the objectives of

reducing hazardous polution from electronic apliances

and busines costs.

To gradualy enhance the quality and

comprehensivenes of the ESG Report, the Group

urges its staf to colect environmental data to

efectively manage and formulate environmental

protection measures. The Group wil continue

to ases, record and disclose data relating to

grenhouse gas emisions and other information on

an anual basis to further develop emision reduction

targets in the future. We wil continue to monitor the

potential impacts of hazardous waste production

and production activities on the environment, sek to

minimise unecesary consumption, improve eficiency,

and reduce or maintain a stable level of waste

production in future.

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A1.4 无害废弃物

集团在施工方面采用了各种环

保措施，例如在房地产开发的

规划和建设阶段中，集团通过

规划设计以有效减少土方开挖。

同时，在办公区设立废纸回收

箱，以此希望员工们群策群力，

员工可将办公的废旧纸张、杂

志、书籍、报纸及其他纸制品

集中收集出售，收入充减相关

费用。影印机的碳粉盒在碳粉

耗尽后，本集团亦会委托相关

回收商进行回收。我们为减少

使用纸张，积极鼓励员工双面

列印，并尽可能重复使用所有

已单面列印的纸张列印非法定

及普通公司文件。

本年度内总共外运回收处理无

害废弃物记录产生的数据如下：

Non-hazardous waste

(note 1)

Unit20232022

Percentage

change

无害废弃物

（附注1）

单位2023年2022年百分比较

Total amount of non-hazardous waste

(note 2)

tones3.533.21+9.97%

无害废弃物总量

（附注2）

吨

Kitchen waste

(note 3)

tones1.991.50+32.67%

厨余

（附注3）

吨

General ofice waste

(note 3)

tones1.501.71-12.28%

厨余

（附注3)

吨

Non-hazardous waste intensitytones/employe0.010.02-50.00%

无害废弃物密度吨╱每位员工

A1.4 NON-HAZARDOUS WASTE

In respect of the construction works, the Group

adopted a variety of environmental protection

measures, for example, in the stage of planing and

construction in real estate development, the Group

tried to reduce land excavation and mountain damage

through careful planing and design. In adition, waste

paper colection bins are placed in our ofice area in

the hope that our staf wil work together to dispose of

waste paper, magazines, boks, newspapers and other

paper products used in our operations for centralized

colection and seling, with the income ofseting the

relevant costs. The Group engages relevant recyclers

to recycle toner cartridges of our printers when they

run out of ink. To reduce paper usage, we actively

encourage our staf to adopt two-sided printing and

reuse single-sided print-outs for non-legal and general

busines documents.

The total amount of non-hazardous waste recycled and

procesed during the year is recorded as folows:

2023 Anual Report

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环境、社会及管治报告

附注：

(1) 2022年产生无害废弃物数据

包括7间附属公司；2023年产

生无害废弃物数据包括5间附

属公司。

(2) 上述废弃物报告所采用的计

算方法基于由联交所发表的

《如何准备环境、社会及管治

报告 — 附录二：环境关键绩

效指标汇报指引》。

(3) 2023年本集团无害物质排放

相比于2022年有少量上升，

其中主要是由厨余垃圾量的

上升所导致的，其原因在于

员工就餐人数增加。

本集团将继续坚持节能减排的

政策，适量、适当地减少纸张

消耗，鼓励员工使用电子设备

等记录信息及减少不必要的打

印，希望进一步减少制造一般

办公室废物。另外，本集团亦

倡导员工减少浪费食物，在用

餐时间只购买刚好份量的食物。

并定期检查冰箱，避免过量储

存食物，倒是食物变质造成浪

费。

本集团严格遵守相关的废弃物

处理法例，包括《中华人民共和

国危险废物焚烧污染控制标准》、

《中华人民共和国危险废物储存

污染控制标准》及《中华人民共

和国危险废物填埋污染控制标

准》的规定。

Notes:

(1) Data in relation to non-hazardous waste in 2022 included

7 subsidiaries, while data in relation to non-hazardous

waste in 2023 included 5 subsidiaries.

(2) The calculation method used in the waste report above

is based on the “How to prepare an ESG Report —

Apendix 2: Reporting Guidance on Environmental KPIs”

published by the Stock Exchange.

, there was a slight increase in discharge of non-

hazardous materials as compared to 2022, mainly due to

an increase in kitchen waste resulting from the increase

in the volume of employe meals.

The Group wil continue to adhere to the policy of

energy conservation and emision reduction, reduce

paper consumption in an apropriate and proper way

and encourage employes to use electronic equipment

to record information and cut back on unecesary

printing, for we aim to further reduce general ofice

waste. Moreover, the Group encourages its employes

to reduce fod waste by buying the amount of fod

they actualy ned during meal times, and checking

their refrigerator regularly to prevent overstorage, which

may lead to fod spoilage and wastage.

The Group strictly complies with the relevant laws

relating to waste disposal, including the requirements

under the “Standard for Polution Control on Hazardous

Waste Incineration of the People’s Republic of China”,

the “Standard for Polution Control on Hazardous

Waste Storage of the People’s Republic of China”,

and the “Standard for Polution Control on Hazardous

Waste Landfil of the People’s Republic of China”.

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A2 资源使用

A2.1 直接及间接能源消耗

集团已建立《节能降耗管理办

法》，我们为减少使用纸张，积

极鼓励员工双面列印，并重复

使用所有已单面列印的纸张列

印非法定及普通公司文件，要

求办公纸张申领要严格控制。

在公务方面，公司尽量使用电

话沟通，以减少相关用车的需

求，树立「节约光荣，浪费可耻」

的思想，积极做好集团节能工

作。

另外，集团十分注重培养员工

的节能意识，呼吁各部门员工

共同抵制浪费能源的行为。集

团要求每个员工下班时关闭电

脑、灯等设备。在正常温度比

较适宜的情况下，应停止使用

空调。夏季室外温度高于摄氏

30度时可开启空调，空调温度

控制在摄氏26度以上并调至低

风，室内温度保持在25-26度；

冬季室外温度低于摄氏8度才

启用空调，温度控制在摄氏20

度左右，室内温度保持在18-20

度。空调不用时不得处于待机

状态，并派保安每日于办公室

工作时间结束后进行巡逻，检

查并确认各楼层的灯、其他不

必要的耗电设备已关闭。同时，

采用节能灯和安全灯照明。严

禁使用电炉、热得快及非节能

型的大功率用电器具。另一方

面，集团亦提倡使用国家、行

业推荐的节能、高效、环保的

施工设备及电子设备，以提高

能源效益。固此集团通过积极

监察及管理资源使用，以降低

营运成本及碳足迹。

A2 USE OF RESOURCES

A2.1 Direct and indirect energy consumption

To reduce paper usage, the Group has formulated the

“Administrative Measures for Energy Conservation and

Consumption Reduction” to encourage its employes

to adopt two-sided printing and reuse single-sided

print-outs for non-legal and general busines

documents. As required, the use of ofice paper is put

under strict control. In terms of busines engagements,

the Company mostly uses telephone comunication

to reduce the demand for using vehicles, upholds the

mindset of “saving being a glory, waste being a shame”,

and actively implements the energy conservation

strategy of the Group.

In adition, the Group ataches great importance

to cultivating employes’ awarenes of energy

conservation and cals on its employes in various

departments to jointly resist the waste of energy.

The Group requires each employe to switch of

computers, lights and other ofice equipment at the

end of each working day. When the natural temperature

is apropriate, the air conditioners should not be

used. When the outdor temperature in sumer is

higher than 30°C, the air conditioners can be turned

on. The air conditioners should be set at above 26°C

and adjusted to low wind, and the indor temperature

should be maintained at 25 to 26°C. In winter, when

the outdor temperature is lower than 8°C, the air

conditioners can be turned on and set at about 20°C.

The rom temperature should be maintained at 18 to

20°C. When the air conditioners are not in use, they

should not be left in the standby state, and security

guards should be sent to take a patrol after ofice

hours on a daily basis to check and confirm that al the

lights and other unecesary power-consuming devices

on each flor have ben switched of. At the same

time, compact fluorescent lamps and safety lamps

should be used. The use of electric stoves, portable

imersion heaters and non-energy saving apliances

with high power consumption is strictly prohibited. On

the other hand, the Group also promotes the use of

energy-saving, eficient, and environmentaly-friendly

construction equipment and electrical apliances

recomended by national and industrial authorities

to improve our energy eficiency. The Group therefore

actively monitors and manages our use of resources to

reduce our operating costs and carbon fotprint.

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环境、社会及管治报告

集团将本年度内房地产业务主

要核心项目的各类能源消耗纳

入评估，针对地区及发展项目

进行数据收集。集团本年度各

类能源消耗的数据如下：

Use of energy

(note 1)

Unit20232022

Percentage

change

能源的使用

（附注1）

单位2023年2022年百分比较

Non-renewable fuels (direct)

(note 3)

MWh384.40106.86+259.72%

不可再生燃料（直接）

（附注3）

兆瓦时

Purchased energy (indirect)

购买能源（间接）

— Electricity

(note 1)

MWh681.731,012.26-32.65%

— 电力

（附注1）

兆瓦时

Total energy consumption

(note 2)

MWh1066.131,119.12-4.73%

总能耗

（附注2）

兆瓦时

Energy consumption intensityMWh/employe3.644.76-23.59%

能源耗量密度兆瓦时╱每位员工

附注：

（间接）数据

包括7间附属公司；2023年购

买能源（间接）数据包括5间附

属公司。

(2) 上述能源耗量报告所采用的

计算方法基于由联交所发表

的《如何准备环境、社会及管

治报告 — 附录二：环境关键

绩效指标汇报指引》。

2022年因受疫情影响，许多

日常巡检、工地检查、技术指

导等业务无法正常开展，调

整为线上进行。疫情开放后，

2023年工作正常开展业务，

外勤业务较多，汽油使用量

相应的增加，所消耗的汽油

量相较于2022年增多。

During the year, the Group included various types of

energy consumption by its core projects of the real

estate busines into the asesment and colected

data by region and development projects. The data on

energy consumption by the Group during the year is

set forth as folows:

Notes:

(1) Data in relation to purchased energy (indirect) in

2022 included 7 subsidiaries, while data in relation

to purchased energy (indirect) in 2023 included 5

subsidiaries.

(2) The calculation method used in the energy consumption

report above is based on the “How to prepare an ESG Report

— Apendix 2: Reporting Guidance on Environmental KPIs”

published by the Stock Exchange.

(3) While there was an increase in development projects

located outside counties and cities where the Group

is based in, in 2022 most of our work such as daily

inspections, site inspections and technical supervision

could not be caried out normaly and were conducted

online instead. Upon the lifting of pandemic restrictions

in 2023, normal operations resumed with more work

involving busines travel, usage of gasoline increased

acordingly and gasoline consumption increased as

compared to 2022.

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Environmental, Social and Governance Report

环境、社会及管治报告

，提高

电力的使用效益，并不断贯

彻到具体的运营以及实际工

作中所以2023年电力使用相

较上一年有所减少。

集团将继续监督员工节约能源，

以减少能耗，实现节能减排，

塑造绿色企业。尽可能减少不

必要的消耗，提高有效性，在

以后的工作中也会一直减少或

维持于稳定水平。

A2.2 水资源的使用

集团致力提高雇员对节约用水

的意识，借此减少用水。集团

推行的措施包括：

‧ 于办公室张贴标签提醒雇

员避免不必要的资源消耗；

‧ 用水完毕后，及时关闭水

龙头；

‧ 项目部对送水管进行普查，

检查管道是否有漏水情况，

杜绝长流水现象发生；

‧ 使用节水型产品；

‧ 实施水资源的循环使用；

‧ 办公区、生活区、施工现

场各设水表，由专人负责

进行登记，每月根据各部

位用水量的记录进行数据

分析。

(4) The Group monitors and promotes energy saving

in order to improve electricity usage eficiency with

continuous implementation in specific operational and

work proceses. As a result, usage of electricity in 2023

decreased as compare to the previous year.

The Group wil continue to monitor its employes’

energy saving in an efort to reduce energy

consumption, achieve energy conservation and

emision reduction and create a gren corporate.

We wil sek to minimise unecesary consumption,

improve eficiency, and reduce or maintain a stable

level of energy consumption in future.

A2.2 USE OF WATER RESOURCES

The Group is comited to raising the awarenes

of its employes on water-saving, to reduce water

consumption. Measures adopted by the Group include:

• Puting up posters in our ofices to remind

employes not to consume unecesary

resources;

;

• Requiring our project department to cary out

general inspections of water delivery pipes to

check for leakages, to prevent water wastage;

;

;

, comon

areas, and construction sites, with registration

and monthly analysis caried out by a responsible

oficer based on the water consumption records of

each department.

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环境、社会及管治报告

集团使用的所有饮用水和冲厕

用水，均由持有认可牌照╱许

可证的市政供水机构提供，并

没有于采购相关适合用水上遇

上问题。

Water consumption

(note 1)

Unit20232022

Percentage

change

用水

（附注1）

单位2023年2022年百分比较

Total water consumption

(note 2) (note 3)

15,974.438,011.00+99.41%

耗水总量

（附注2）（附注3）

立方米

Water consumption intensitym

/employe54.5234.09+59.93%

耗水密度立方米╱每位员工

附注：

(1) 2022年耗水量数据包括7间附

属公司；2023年耗水量数据包

括5间附属公司。

(2) 上述水资源的使用报告所采

用的计算方法基于由联交所

发表的《如何准备环境、社会

及管治报告 — 附录二：环境

关键绩效指标汇报指引》。

(3) 2022年因受疫情影响全市遭

遇了数次封控，其中最长一次

封控时间约一个月，故大部

分员工封控在家，2022年底

全面开放，2023年恢复正常

运营，所以整体用水量高于

2022年。

本集团将继续评估及记录其用

水量，并将其与去年的数据进

行比较，以维持未来的节水目

标。于ESG报告期间，本集团

未发现任何有关就业务营运不

当使用水源的问题。

Al freshwater and flushing water used by the Group

are provided by municipal water suply authorities

with authorised licenses/permits. The Group faced no

isues when purchasing suitable water.

Notes:

(1) Data in relation to water consumption in 2022 included 7

subsidiaries, while data in relation to water consumption

in 2023 included 5 subsidiaries.

(2) The calculation method used in the water consumption report

above is based on the “How to prepare an ESG Report —

Apendix 2: Reporting Guidance on Environmental KPIs”

published by the Stock Exchange.

, the entire city was under lockdown for

various periods due to the pandemic, of which the

longest lockdown period was aproximately one

month, therefore most employes remained at home.

Restrictions were fuly lifted by the end of 2022 and

normal operations resumed in 2023. As such, overal

water consumption was higher than 2022.

The Group wil continue to ases and record its

water consumption and compare it with the data from

the previous year, to achieve our water consumption

goals in the future. During the ESG Reporting Period,

the Group did not identify any isues relating to the

improper use of water in its busines operations.

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A2.3 包装材料

本集团与日常业务运作中并不

涉及包装材料的使用。

A3 环境与天然资源

为积极响应国家提出加快建设「节

约型社会」的要求，落实公司节约能

源资源的管理办法，使公司成为高

效、勤俭、节能的表率，规范建筑

企业节能降耗的具体管理工作。集

团积极塑造绿色理念，将此理念融

汇贯穿于整个建筑项目的规划、设

计、施工、销售等各个环节，将绿

色环保融入集团的建筑风格。集团

与一流设计院合作，将建筑设计与

周围自然条件融和，极力营造舒适

的生活空间，为客户提供生态绿色

家园。

集团坚守国家和地方的环境保护法

及国家颁发的各类环境保护的法律

法规进行项目开发，包括但不限于

《中华人民共和国环境保护法》、《中

华人民共和国大气污染防治法》、《中

华人民共和国水污染防治法》及《中

华人民共和国固体废物污染环境防

治法》等。在房地产开发的规划及

建设时，集团与承建商积极协调沟

通，倡导绿色施工，通过科学管理

和技术进步，达到节约资源及减少

施工活动对环境的影响。

A2.3 Packaging Materials

The Group’s daily busines operations did not involve

the use of packaging materials.

A3 ENVIRONMENT AND NATURAL RESOURCES

In order to respond positively to the national strategic

policy which requires sped-up of construction of

conservation-oriented society and implement the

Company’s administrative measures for energy

conservation, make the Company become an eficient,

conserving and energy-saving example, and regulate

the specific management of energy conservation and

consumption reduction of construction enterprises, the

Group actively promotes environment-friendly concept and

instils it in every stage of the entire construction project, i.e.

planing, design, construction and sale, striving to integrate

the concepts of gren and environmental protection into the

architectural style of the Group. The Group also coperates

with the outstanding design institutes to integrate the

architectural design with the surounding natural conditions,

and strives to create a comfortable living space and provide

ecological gren homes for customers.

The Group complies with the national and local

environmental protection laws and various types of

environmental protection laws and regulations promulgated

by the PRC as it caries out its project development,

including but not limited to the “Environmental Protection

Law of the People’s Republic of China”, the “Atmospheric

Polution Prevention and Control Law of the People’s

Republic of China”, the “Water Polution Prevention and

Control Law of the People’s Republic of China”, and the

“Solid Waste Prevention and Control Law of the People’s

Republic of China”. In the stage of planing and construction

in real estate development, the Group proactively

comunicates with contractors and advocates gren

construction work and strives to save resources and reduce

the impact of construction work on the environment through

scientific management and technological advancement.

2023 Anual Report

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A4 气候变化

气候变化的影响越来越被世界各地

的人士及企业关注，可持续性的环

境保护已成为房地产行业的战略重

点。本集团一直密切关注气候变化

带来的风险，这将使本集团能够顺

利过渡并在低碳经济中蓬勃发展。

实体风险

实体风险是指气候变化的物理影响对公

司造成的风险。它们包括由特定事件引

起的急性物理风险，尤其是与天气相关

的事件，比如风暴、洪水、火灾或热浪，

该事件可能会损坏工程，影响物料供应，

造成一系列负面影响。以及由气候的长

期变化引起的慢性身体风险，例如温度

变化、海平面上升、可用水量减少、生

物多样性丧失以及土地和土壤生产力的

变化。本集团已制定《气候变化政策》，

涵盖各种与天气相关的事件，以降低急

性物理风险风险。

过渡风险

过渡风险是集团向低碳和气候适应经济

转型而产生的风险。它们包括：(1)原有

的高碳排放的运营模式和生产技术将面

临淘汰，企业不得不增加探索式创新的

投入，因此将会面临成本增加的风险；(2)

低碳转型会使得整体的商业模式发生改

变，企业可能需要重新对产品进行更改

及定价的风险。

A4 CLIMATE CHANGE

With people and busineses al over the world being

increasingly concerned about the impact brought about by

climate change, sustainable environmental protection has

become a strategic focus in the real estate industry. The

Group has ben paying close atention to the risks posed by

climate change, which wil enable us to undergo a smoth

transition to a low-carbon economy and achieve prosperous

growth.

Physical risks

Physical risks refer to risks related to physical impacts of climate

change on the Company, which include acute physical risks

driven by specific events, especialy weather-related events

such as storms, flods, fires or heat waves. Such events may

cause damage to construction works, afect material suplies

and result in a series of negative impacts. Physical risks also

refer to chronic physical risks arising from long-term shifts in

climate paterns, such as temperature changes, rising sea levels,

reduced water availability, los of biodiversity, and changes in

land and soil productivity. The Group has developed a “Climate

Change Policy” that covers various events relating to the weather

to reduce acute physical risks.

Transition risks

Transition risks refer to risks arising from the Group’s transition

to a low-carbon and climate resilient economy, which include:

(1) existing busines models and production technologies

involving high carbon emisions wil face elimination and

enterprises wil have to increase eforts in exploratory inovation,

thereby increasing the risk of increase in costs; (2) low carbon

transformation wil lead to an overal change in busines model

and enterprises may have to risk making changes to products

and pricing.

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环境、社会及管治报告

政策及法律风险

即使商业环境可能会受到政策变化的影

响，本集团的业务运营是灵活的，能够

适应气候变化政策的任何变化。本集团

致力于业务营运过程中维持高环境标准

以达致相关规定，并将继续投放人力及

财务资源于适用法律及法规项下规定的

环境保护，减少碳足迹。所遵守的法律

法规，包括但不限于《中华人民共和国环

境保护法》、《中华人民共和国大气污染

防治法》、《中华人民共和国水污染防治法》

及《中华人民共和国固体废物污染环境防

治法》等。于本年度，本集团遵守有关气

体及温室气体排放、向水及土地排污以

及产生有害及非有害废物的环境保护法

例及法规。本集团并无违反我们经营所

在地区的任何环保法例或法规，亦无遭

受有关环境保护的重大罚款、非金钱处

罚及诉讼。

技术风险

集团一直致力于提升兴建房屋时的技术，

集团会考虑于日后继续向这方面投资及

研发，减低房地产开发引致的环境污染。

市场风险

集团经营或计划扩展业务所在城市的房

地产市场竞争激烈。现有及潜在竞争对

手包括我们经营所在城市或市场拥有广

泛业务的大型国家及地区物业开发商及

地方物业开发商。集团会致力减低营运

中对环境的破坏，寻求进一步巩固我们

于该等城市中的市场地位。

Policy and legal risks

Despite the impacts of policy changes on the busines

environment, the Group’s flexible busines model alows it to

adapt to any changes in policies related to climate change. The

Group is comited to maintaining high environmental standards

to met relevant requirements in its operations and wil continue

to invest human and financial resources in environmental

protection eforts as required under aplicable laws and

regulations to reduce carbon fotprint. Laws and regulations that

we comply with include but are not limited to the “Environmental

Protection Law of the People’s Republic of China”, the

“Atmospheric Polution Prevention and Control Law of the

People’s Republic of China”, the “Water Polution Prevention and

Control Law of the People’s Republic of China”, and the “Solid

Waste Polution Prevention and Control Law of the People’s

Republic of China”. During the Year, the Group complied with the

relevant environmental protection laws and regulations in relation

to exhaust gas and grenhouses gas emisions, water and land

discharge, and the generation of hazardous and non-hazardous

waste. The Group did not violate any environmental protection

laws or regulations of the region where we operate, nor was it

subject to significant fines, non-monetary penalties and litigation

relating to environmental protection.

Technology risks

The Group has always ben comited to improving our

construction technology. We wil consider to continue our

investment, research and development in this area, with an

aim to reduce the environmental polution caused by property

development.

Market risks

The real estate markets in the cities in which we have operations

or plan to expand our operations are competitive. Our existing

and potential competitors include both major national and

regional property developers with expansive operations in

the cities or markets in which we operate as wel as local

property developers. The Group is comited to reducing the

environmental impact of our operations and wil sek to further

enhance our market presence in these cities.

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环境、社会及管治报告

声誉风险

为顺应公众对气候变化的看法，本集团

已将环保措施整合到业务运营中。本集

团将密切监察业务营运的碳足迹，并进

一步探索其他方法以减少我们对环境的

影响。

社会

B1 雇佣

集团始终坚信，员工是集团重要资

产，集团坚持以人为本的理念，保

障员工权利与福利。通过营造愉悦、

健康的工作氛围、完善薪酬福利体

系、增加培训的发展机会，引导员

工积极进行职业规划，激发员工对

工作的热诚，提升员工的归属感。

本集团的员工手册旨在围绕雇员薪

酬及福利、培训及发展以及职业健

康，此守则有助界定管理层与雇员

的期望，并于工作时提供保障以免

受不公平或不一致行为待遇及歧视。

雇员薪酬及福利政策

为吸引及挽留优秀人才，在招聘方

面，集团充分考虑岗位工作特点及

需求，反对性别歧视，促进两性平

等。此外，在员工保障及福利方面，

集团为员工致力提供相对健全的保

障及关怀，包括具有市场竞争力的

薪酬水平、倡导员工薪酬公平及公

正、舒适安全的工作环境、年度免

费体检等。

Reputational risks

In response to the public’s views on climate change, the Group

has integrated environmental protection measures in our

busines operations. The Group wil closely monitor the carbon

fotprint of our operations, and further explore other ways to

reduce our impact on the environment.

SOCIETY

B1 EMPLOYMENT

The Group always believe that our employes are

important asets of the Group. The Group adheres to the

people-oriented philosophy and guarantes employes’

rights and benefits. By creating a pleasant and healthy work

environment, improving the salary and welfare systems,

and increasing the training oportunities, we encourage

employes to actively cary out carer planing, motivate

employes’ enthusiasm for work, and enhance employes’

sense of belonging. The Group has developed a code

of conduct under its employe handbok that helps to

comunicate the expectations of the management team

and employes on compensation and welfare, training

and development, and ocupational health, in order to

provide protection against unfair or unequal treatment and

discrimination at work.

Policies on Employes’ Compensation and Benefits

In order to atract and retain talents, the Group takes the

characteristics and neds of the posts and positions into

ful acount when it is hiring people, forbiding gender

discrimination and promoting gender equality. In adition,

for the protection and welfare of its employes, the Group

tries its best to provide them with god protection and care,

including competitive remuneration, equal and fair pay, a

comfortable and safe work environment, and anual fre

body examination etc.

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环境、社会及管治报告

企业按国家及当地政府规定统一为

员工办理养老、医疗、失业、生育

等社会保险。公司亦为员工办理住

房公积金。本集团始终视雇员健康

及安全为优先的考虑因素。每位工

人须遵守安全指示，并接受有关设

备使用的安全培训，亦为特殊岗位

员工办理人身伤害意外保险。

集团会于冬季及夏季派发取暖费及

发降温费，亦会派发交通费、通讯

费、卫生费、误餐补贴、职称补贴

等全员性补贴。如异地工作则会派

发异地工作补贴及租房补贴等特殊

补贴。

集团按照国家保障规定为在职妈

提供保障。在女员工的孕期、产期

及哺乳期间提供相应的带薪产假、

哺乳假。

企业以实现「内部公平性」和「外部竞

争性」为基本原则，通过三项匹配，

即「薪酬与岗位价值相匹配」、「薪酬

与工作能力相匹配」和「薪酬与工作

绩效相匹配」等来建立与完善企业

薪酬体系。

员工定薪标准依据员工个人资历、

学历、相关专业工作年限、实际工

作年限和专业技术任职资格为参考

因素，并根据员工所在岗位、承担

责任和义务及价值、经验评定薪级。

We provide social insurances for employes such as

pension, medical care, unemployment and maternity

insurance acording to national and local provisions.

We also contribute to the housing provident fund for our

employes. Employes’ health and safety are always our

first priority. Al workers are required to comply with safety

instructions and receive safety training on the use of

equipment. We also maintain insurance coverage against

personal injuries and acidents for employes in special

positions.

The Group provides heating and coling subsidies in

the winter and sumer, respectively. We also provide

alowances for transportation, comunication, cleaning,

mised meals, and hardship for al employes. Special

alowances, such as relocation alowance and rental

subsidy, wil be provided to our relocating staf.

We provide benefits for working mothers in acordance

with national regulations, such as paid maternity leave

and breastfeding leave during our female employes’

pregnancy, childbirth, and breastfeding periods.

We take the realisation of “internal equity” and “external

competitivenes” as our fundamental principle. The Group

establishes and improves its remuneration system through

“thre matchings”, which refer to that the remuneration

matches the value of the position, the remuneration matches

the ability, and the remuneration matches the performance.

The remuneration of an individual wil be determined

with reference to the employe’s personal qualifications,

education background, length of service in relevant

profesional fields, actual years of experience and

profesional qualification. The salary scale is asesed

acording to the employe’s position, responsibility and

obligation, value and experience.

2023 Anual Report

二零二三年报85

Environmental, Social and Governance Report

环境、社会及管治报告

集团将通过相关公司业绩考核和岗

位考核两方面对所有员工进行公正、

公开的绩效考核。被考核人整理及

汇总月度重点工作完成情况，并通

过《月度工作计划完成情况》的形式

进行记录，由考核人签字确认。在

年末考核时作为考核人对被考核人

的重点工作完成情况进行评分时的

重要依据。

员工的薪资分为年薪制和月薪制两

类，均由固定薪资和绩效薪资两部

分组成。固定薪资以员工所在岗位

价值评估结果为主要依据，绩效薪

资以考核结果为主要依据。年薪制

员工的薪资分为每月发放部份和年

终发放部份，具体发放方式依照《录

用确认书》中双方约定条款执行。

The Group wil conduct a fair and open performance

apraisal for al employes through asesment on the

results of relevant companies and job performance.

Apraises prepare and sumarise the completion of

monthly priorities and record in the form of “Completion

of Monthly Working Plan”, which wil be signed by the

apraisers for confirmation. It is an important evidence

for apraisers when making apraisals for apraises in

respect to the completion of their priorities at the end of

year.

Salaries of employes are paid on an anual or monthly

basis, both of which are composed of fixed salary and

performance bonus. The fixed salary is determined mainly

based on the asesment result of the value of employes’

positions, and the performance bonus is determined

mainly with reference to the apraisal results. The salary

of employes being paid on an anual basis comprises

of monthly payment part and year-end payment part. The

specific payment method is implemented acording to the

terms agred by both parties in the aceptance leter.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司86

Environmental, Social and Governance Report

环境、社会及管治报告

平等机会

良好的工作场所防止歧视，并为全

体员工提供平等机会，不论年龄、

性别、种族、肤色、性取向、残疾

或婚姻状况。集团招聘秉持公开、

公正、公平的原则，录用标准、甄

选流程等一视同仁，原则统一。在

招聘方面，集团根据岗位特点进行

招聘，反对性别歧视。日常有突出

贡献的，集团也将根据员工奖惩办

法予以激励。年度员工岗位聘任时，

优先予以优秀雇员提拔或锻炼的机

会。

员工多样性

集团关注招聘雇员的多样性，不断

丰富招聘渠道多样化（社会招聘、猎

头、内外部推荐等），关注雇员结构

的多样性，包括雇员学习及工作背

景、业务特长等方面多样性。集团

定期分析现有雇员的结构多样性，

指导后续招聘工作优化。

Equal Oportunity

A god working environment should be fre of discrimination

and should provide equal oportunities for al employes

regardles of their age, gender, ethnicity, skin color,

sexual orientation, disability, or marital status. The Group

adhered to the principle of openes, justice and fairnes

in recruitment and a unified principle without discrimination

in employment standards and selection procedures. The

Group takes the characteristics of the posts and positions

into ful acount when hiring people and fights against

gender discrimination. Those who have made significant

contributions in daily work would be rewarded based on the

reward & punishment measures for employes. During our

anual hiring proces, we wil give priority to outstanding

employes to receive promotion or training oportunities.

Employe Diversity

The Group cares about the diversity of its employes

and constantly expands its recruitment chanels (social

recruitment, headhunting, internal and external referals,

etc.), aiming to maintain the diversity of its employe

structure in such aspects as employe education, working

background and specialties. The Group analyses the

diversity of its curent employe structure on a regular basis

to provide guidance for the folow-up recruitment.

2023 Anual Report

二零二三年报87

Environmental, Social and Governance Report

环境、社会及管治报告

反歧视及反骚扰

集团劳动用工流程严格按照国家反

歧视政策要求及标准，从人员招聘

到日常用工等流程，在宗教、民族、

种族、性别等方面均无歧视政策。

集团亦严格遵守及执行相关制度规

范，并在日常工作中定期审查，不

定期抽查、反馈、通报、整改，各

下属公司自查等相结合的方式确保

执行到位。

集团亦明确规定严惩各种违规的歧

视与骚扰行为，并鼓励员工勇于举

报违规或损害集团利益事件的行为。

员工可随时通过多种渠道报告相关

行为，集团领导及各单位负责人的

电话及邮箱均对员工公开，员工可

随时采用匿名或实名的方式进行报

告。人力行政人员亦会收集员工意

见及建议，包括全员问卷及个别访

谈等方式向员工收取相关信息。在

本报告年内，集团未有收到歧视或

骚扰事件的报告，一旦接收到报告，

集团会严肃依法依规处理。

Anti-discrimination and Anti-harasment

The Group’s labour and employment procedures are strictly

aligned with national policies, requirements and standards

on anti-discrimination and no discrimination against

religion, ethnicity, race and gender is found in policies for

recruitment and daily employment procedures. The Group

also strictly adhered to and observed related institutional

norms and ensured the execution was in place in various

ways including regular reviews, random checks, fedback,

notification, rectification and self-inspection in each

subsidiary in daily work.

The Group has also set clear regulations to severely punish

diferent kinds of discrimination and harasment behaviours

in violation of the regulations and encouraged employes

to report behaviours that were against the regulations

or incidents harmful to the Group’s interests. Employes

may report related behaviours through various chanels

at any time. As phone numbers and emails of the Group’s

management and head of each department were open to

employes, employes may report anonymously or in their

real names at any time. Human resource and administrative

personel would colect employe opinions and sugestions

in such ways as making questionaire among al employes

and doing individual interviews to gather related information

from our employes. During this reporting year, the Group

has not received any report on discrimination or harasment

incidents. The Group would strictly deal with such reports in

acordance with the laws and regulations once any reports

were submited.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司88

Environmental, Social and Governance Report

环境、社会及管治报告

B1.1 雇佣现况

截至2023年底，选定的附属公

司员工总数为293人，均以劳动

合同的方式聘用，员工均在香

港及中国内地工作。

Unit20232022

Percentage

change

单位2023年2022年百分比较

Total number of employes

(note 1, 2)

No. of people293235+24.68%

总员工人数

（附注1、2）

人

Total number of employes by gender

按性别划分的员工总数

MaleNo. of people180151+19.21%

男人

FemaleNo. of people11384+34.52%

女人

Male-to-female ratio of employes

(note 3)

1.621.80-11.11%

男女员工人数比例

（附注3）

Total number of employes by age group

按年龄段划分的员工总数

Aged<30No. of people2919+52.63%

年龄在30岁以下人

Aged 30–50No. of people222188+18.09%

年龄30–50岁人

Aged>50No. of people4228+50.00%

年龄超过50人

附注：

(1) 2022年员工总数包括7间附属

公司；2023年员工总数包括5

间附属公司。

(2) 上述员工总数报告所采用的

统计方法基于由联交所发表

的《如何准备环境、社会及管

治报告 — 附录三：社会关键

绩效指标汇报指引》。

B1.1 Employment Highlights

As of the end of 2023, the total number of employes

at selected subsidiaries was 293, and al of them were

engaged with labour contracts. Al employes worked

in Hong Kong and Mainland China.

Notes:

(1) The data for total number of employes in 2022 included

7 subsidiaries, while the data for total number of

employes in 2023 included 5 subsidiaries.

(2) The calculation method used in the above report

regarding the total number of employes is based on

the “How to prepare an ESG Report — Apendix 3:

Reporting Guidance on Social KPIs” published by the

Stock Exchange.

2023 Anual Report

二零二三年报89

Environmental, Social and Governance Report

环境、社会及管治报告

为确保多元的工作团队，本

集团在扩充人手时特别强调

多元化因素。值得注意的是，

女员工人数较上一年增加

34.52%，使男女比例缩小。

为维持本公司内部整体多元化，

本集团寻求聘用不同学历背

景、地区、专业技能及经验

的人才。

B1.2 雇员流失率

截至2023年底，集团的流失率

为17.80%。以下为雇员在性别

划分及年龄段划分下的雇员流

失率。

Employe turnover rate

(note 1, 2)

Unit20232022

Percentage

change

雇员流失率

（附注1、2）

单位2023年2022年百分比较

Employe turnover rate by gender

按性别划分的雇员流失率

Male%13.89%12.58%+10.40%

男

Female%19.47%11.90%+63.61%

女

Employe turnover rate by age group

按年龄段划分的雇员流失率

Aged<30%51.72%47.37%+9.19%

年龄在30岁以下

Aged 30–50%12.61%8.51%+48.21%

年龄30–50岁

Aged>50%9.52%14.29%-33.35%

年龄超过50

(3) The total number of employes in 2023 has ben

increasing. To ensure a diverse workforce, the Group

has placed significant emphasis on diversity while

expanding its headcount. Notably, the number of female

employes saw a 34.52% rise as compared to the

previous year, contributing to a narower gender gap. In

order to maintain overal diversity within the Company,

the Group sought to hire talents with varied academic

backgrounds, geographical origins, profesional skils,

and experiences.

B1.2 Employe Turnover Rate

As of the end of 2023, the turnover rate of the Group

was 17.80%. The tables below set out the employe

turnover rate by gender and age group.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司90

Environmental, Social and Governance Report

环境、社会及管治报告

附注：

(1) 2022年雇员流失率包括7间附

属公司；2023年雇员流失率包

括5间附属公司。

(2) 上述雇员流失率报告所采用

的统计方法基于由联交所发

表的《如何准备环境、社会及

管治报告 — 附录三：社会关

键绩效指标汇报指引》。

由于集团前线营销人员及工程人员

流动性较大，故此流失率亦相对较

高。日后，集团仍然会广聘英才，

吸纳社会各界有志人士加入集团，

致力于发扬职场性别公平精神，用

人唯贤。

Notes:

(1) The employe turnover rate in 2022 included 7

subsidiaries, while the employe turnover rate in 2023

included 5 subsidiaries.

(2) The calculation method used in the above report

regarding employe turnover rate is based on the “How

to prepare an ESG Report – Apendix 3: Reporting

Guidance on Social KPIs” published by the Stock

Exchange.

Given the high mobility of the Group’s frontline sales and

enginering staf, the turnover rate was relatively high. In

the future, the Group wil continue to recruit talents from al

walks of life to join us, strive to promote gender equality in

the workplace, and employ people on a merit basis.

2023 Anual Report

二零二三年报91

Environmental, Social and Governance Report

环境、社会及管治报告

B2 健康及安全

集团为员工提供舒适安全的工作环

境，办公硬件配备齐全、办公环境

宽敞整洁，员工办公空间充足且配

套资源较丰富，如会议室、休息室

等。集团会定期开展安全消防演练

等，时刻提醒员工注意公共安全。

职业健康安全保障

在员工健康及医疗保障方面，集团

每年免费为员工提供健康体检服务，

集团为员工购买社会保险，当中包

括重大疾病、意外、工伤、门诊及

住院医疗等相关险种。

集团遵守所有关于健康和安全的法

律和法规，包括但不限于《中华人民

共和国劳动法》及《中华人民共和国

社会保险法》等。集团亦有明确的

安全规定文件，并订立「全年安全零

事故」为目标，会定期每年于工地进

行安全检查，以确保员工在工作场

所中的健康和安全。同时，公司开

展了「安全文明教育」培训活动，讲

解了「安全文化、风险事故、日常生

活安全、建筑施工安全、夏季安全

生产」五部分，希望提高员工安全意

识和安全操作技能，预防安全事故

发生。

在过去三年的汇报期内，本集团并

无任何劳动人员因工伤造成死亡，

亦没有因工伤而损失的工作日数。

B2 HEALTH AND SAFETY

The Group provides our employes a comfortable and safe

work environment with wel-equiped ofice hardware. The

ofice building is spacious and clean with abundant ancilary

resources including meting roms, resting areas and

etc. The Group caries out fire drils regularly and always

reminds our employes of paying atention to public safety.

Ocupational Health and Safety Protection

In respect of employe health and medical protection, the

Group provides fre health checkup services each year

for employes, and also provides social insurance for

employes, among which includes relevant insurances for

major diseases, acidents, work-related injuries, outpatient

and inpatient medical care.

The Group has ben complying with al laws and regulations

relating to health and safety, including but not limited to

the “Labor Law of the People’s Republic of China” and the

“Social Insurance Law of the People’s Republic of China”.

The Group also has specific safety requirement documents,

with the established goal of “having zero work injuries

throughout the year”. It conducts safety inspections on site

each year to ensure the health and safety of employes at

the workplace. At the same time, the Company organized

safety training sesions, where we covered the folowing

five topics: safety culture, risk incidents, everyday safety,

construction safety, and safety production in the sumer,

with a view to enhance the safety awarenes and the

safety operation skils of our staf, to prevent incidents from

hapening.

During the past thre reporting years, the Group did not

have any work-related fatalities nor work days lost due to

work-related injuries.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司92

Environmental, Social and Governance Report

环境、社会及管治报告

B3 发展及培训

集团重视员工的职业技能提升和培

训学习，鼓励员工不断进步，透过

培训提升彼等技能，长远让每位员

工在各个岗位上充分发挥所长和潜

能。集团鼓励员工结合个人特长、

兴趣及集团业务发展机会积极争取，

鼓励员工内部流动、跨界发展。集

团已建立成熟的培训学习体系，包

括已形成分层分类的培训学习地图，

并配套各种培训项目，支持员工培

训学习的资源与形式也较丰富多样，

包括线上学习平台、内部培训、派

出培训等。

集团培训计划首先确保的就是针对

性及实用性，每年结合业务发展需

要，根据不同的业务板块、不同专

业、不同的职务层级、不同的岗位

类别设置相应的学习项目，以确保

各岗位人员均能根据其业务类型获

得对应的培训学习机会和资源。集

团每年根据业务及员工发展需要制

定年度培训计划，并定期回顾调整，

确保学习安排符合业务及员工发展

需求。

B3 DEVELOPMENT AND TRAINING

The Group highly emphasises employes’ profesional skil

improvement, training and learning and encourages our staf

to improve and upgrade their skils through training, so that

they can fuly utilise their specialty and potentials at diferent

positions. The Group encourages individuals to combine

their own specialty and hobies with the Group’s busines

development and proactively strive for oportunities. In

adition, the Group also encourages employes to take

internal job rotation and develop acros functions. The

Group has already set up a mature training and learning

system including hierarchical and clasified training and

learning maps, matched with al sorts of training projects.

The Group also has diversified resources and paterns to

suport employes’ training and learning, such as online

learning platform, internal training, external training and so

on.

The Group ensures the pertinence and practicability

when designing training plans. Every year the Group

combines with the ned of busines development and

sets up coresponding learning projects acording to

diferent busines sections, specialties, titles and levels,

job categories so as to make sure employes of various

positions can obtain coresponding training and learning

oportunities and resources acording to their job types.

Every year the Group formulates anual training plans

acording to the ned of busineses and employes and

regularly reviews the plans to make proper adjustments in

order to ensure learning arangements conform to the ned

of busines and employe development.

2023 Anual Report

二零二三年报93

Environmental, Social and Governance Report

环境、社会及管治报告

于年度培训计划中，集团将专门针

对中高级管理人员的现状、业务挑

战等，制订专项培训的内外部学习

计划和机会，使中高级管理人员也

拥有较丰富的学习机会。集团内部

所有培训项目都会进行训前调研和

训后评估，听取参加人员关于学习

安排的意见和建议，同时结合培训

的成效及时调整相关安排。集团的

培训计划、具体培训项目通知、培

训结束后的报道均会通过多种渠道

及时告知员工。

2023年1月10日集团熙郡工程部开展

了以专案工程管理策划编制指引为

主题的培训活动，在培训中集团全

面分析专案施工的各重要环节中可

能出现的问题，提出工程管理方向，

同时从专案工程进度、工程品质、

成本控制、安全文明施工等方面提

出相应工程管理措施。大的提升

了员工在工程专案中提供了很好的

分析和绝决问题的能力。

In the anual training plan, the Group wil formulate exclusive

internal and external learning plans and oportunities aiming

at the present status and busines chalenges faced by

midle-level and senior management so as to make sure

midle-level and senior management are provided with rich

learning oportunities. For al the internal training projects,

the Group conducts research before training and makes

evaluation after training, listens to opinions and sugestions

of atendants about learning arangements, meanwhile

makes relevant adjustments to the arangements based on

the results and outcomes of training. The Group’s training

plan, notices about detailed training programs and reports

after training wil be informed to employes timely via a

variety of chanels.

On 10 January 2023, the Xijun enginering department

of the Group held a training sesion focused on the

preparation of guidelines for project enginering

management and planing. During the sesion, the Group

conducted a comprehensive analysis of potential isues

that could arise at key stages of project construction, and

proposed its enginering management strategy. The Group

also introduced coresponding enginering management

measures to adres isues such as construction progres,

quality, cost control, and safety. The training programe

significantly enhanced the analytical and problem-solving

skils of employes in enginering projects.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司94

Environmental, Social and Governance Report

环境、社会及管治报告

On 17 January 2023, the Integrated Management

Department of the Group held a training sesion focused

on studying the Group’s rules and regulations, as wel

as sharing experiences related to their implementation.

During the sesion, employes engaged in in-depth

discusions about the Group’s policies, which mainly

included the “Measures for Atendance Management”, the

Staf Handbok, the “Measures for Seal Management”,

the “Measures for Busines Trip Management”, the “Trial

Measures for Handling Oficial Documents of Xuchang

Hengda”, along with their respective implementation

details. Through this learning activity, employes gained a

deper understanding of the importance of these rules and

regulations.

On 17 February 2023, the Group held a training sesion

on the fundamentals of the real estate industry, where

we explained and analysed the basic organisational

structure, departmental responsibilities, as wel as the

basic busines proceses within real estate enterprises.

Through this learning and exchange activity, employes

gained a deper understanding of the functions of various

departments of real estate companies and their roles in day-

to-day operations. By understanding busines proceses,

employes identified external departments involved at each

stage of work, enabling them to set concrete goals at work

and improve work eficiency.

On 14 March 2023, the Integrated Management Department

of the Group held a training sesion focused on efective

workplace comunication strategies. The sesion mainly

covered the prerequisites of comunication, core skils

for structured listening, the concept of comunication,

strategies for efective upwards comunication, and ways

to handle chalenging comunication scenarios.

2023年1月17日集团综合管理部开展

了以规章制度学习及执行过程交流

为主题的培训活动，在活动中员工

深入学习交流集团相关规章制度，

主要包括《考勤管理办法》、员工手

册、《印章管理办法》、《出差管理办

法》、《许昌恒达集团公文处理办法（试

行）》及其执行细节。并且通过学习，

员工深刻认识到规章制度的重要性。

2023年2月17日集团开展了以房地产

行业基础知识为主题的培训活动。

集团对房地产行业基本组织构架和

职责和房地产企业基本业务流程进

行讲解分析。通过学习交流：员工

深入了解了房地产企业公司各部门

职责及在实际工作中发挥的对应作

用。通过流程的学习了解到了各阶

段工作所涉及的外联部门，可以在

工作开展中有具体目标，提高工作

效率。

2023年3月14日集团综合管理部门开

展了以职场高效沟通技巧为主题的

培训活动，主要对沟通前提、结构

化倾听核心技巧、沟通的概念、如

何做好向上沟通、如何回应不良沟

通场景等进行培训。

2023 Anual Report

二零二三年报95

Environmental, Social and Governance Report

环境、社会及管治报告

On 7 April 2023, the Enginering Management Department

of the Group conducted an orientation training for new

employes, aimed at helping them understand the

Company’s culture and systems. The training enabled the

new employes to beter implement company policies and

Integrate into the corporate culture in their daily work in the

future. It also clarified our busines proceses, alowing

them to navigate their roles more efectively in this new

environment. By providing thoughtful suport, we helped

new employes quickly adapt to and integrate into their new

work life, fostering a sense of belonging and reinforcing their

loyalty to the Company.

On 17 May 2023, the Yunzhu Project Enginering

Department of the Group conducted a study sesion on

“light stel components for the section from the basement

to above ground”, and “isues related to the delivery of

the Heyuan Project”. Through the sharing and exchange

of ideas, the sesion enabled employes to depen their

profesional knowledge of both theoretical and practical

aspects of their work.

On 10 July 2023, the Yunzhu Project Enginering

Department of the Group conducted a training sesion

focused on the “Asesment and Management Measures

of the Construction Proces of Ever Reach’s Enginering

Management System”, as wel as the “requirements for

strengthening the learning of the Enginering Management

Proces Standards”. The training enhanced employes’

understanding of the components of the asesment

system, including its structure, content, period, target, and

participation criteria.

2023年4月7日集团工程管理部门对

新员工开展了入职培训。说明新员

工了解了公司的文化及各项制度，使

员工在今后的工作生活中更好的去

落实、执行，在实际工作中更好地

感受企业文化。帮新员工理清了工

作生活的思路，在新环境新氛围下

的工作生活更好地开展。帮新员工

更快更好地适应、融入新环境工作

生活，给员工以细节上的温暖，增

强归属感以及对企业的认同。

2023年5月17日集团云筑专案工程部

开展了《地库出地面轻钢构件》、《和

园交付问题》的学习会，通过学习

会的分享与交流使员工充分学习更

加专业的理论和实践的知识。

2023年7月10日集团云筑专案工程部

开展以《恒达集团工程管理体系工程

过程评估管理办法》、《关于加强《工

程管理管理流程标准》学习的要求》

学习为主题的培训。提升员工对评

估体系的构成：评估构架、评估内

容、评估周期、评估对像、参加评

估条件的认识。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司96

Environmental, Social and Governance Report

环境、社会及管治报告

The table below sets out the percentage of trained

employes of the Group by employment category and

gender during the ESG Reporting Period:

Note:

(1) The calculation method used in the above report regarding

the percentage of trained employes is based on the “How to

prepare an ESG Report–Apendix 3: Reporting Guidance on

Social KPIs” published by the Stock Exchange.

以下为集团于ESG报告期间内的受

培训员工人数的比例按职级及性别

划分：

Training and development statistics

(note 1)

Unit20232022

Percentage

change

培训及发展数据

（附注1）

单位2023年2022年百分比较

Percentage of trained employes by gender

按性别划分的受训雇员百分比

Male%54.41%75.87%-28.28%

男

Female%45.59%24.14%+88.85%

女

Percentage of trained employes by employment

Environmental, Social and Governance Report

环境、社会及管治报告

The table below sets out the average number of training

hours of the Group’s staf by employment category and

gender during the ESG Reporting Period:

Notes:

(1) The calculation method used in the above report regarding the

average number of training hours of employes is based on

the “How to prepare an ESG Report — Apendix 3: Reporting

Guidance on Social KPIs” published by the Stock Exchange.

(2) The number of training hours in 2023 was lower than that of

2022 due to the Group’s shift towards more online training

sesions and fewer in-person, concentrated sesions. Online

training primarily consisted of self-directed learning and

voluntary participation.

Loking forward to the future, the Group wil step up its

eforts in providing workplace suport to employes by

actively organising training sesions to help employes

achieve carer advancement and personal growth.

以下为集团于ESG报告期间内的员

工平均培训时数的记录，按职级及

性别划分：

Training and development statistics

(note 1)

Unit20232022

Percentage

change

(note 2)

培训及发展数据

（附注1）

单位2023年2022年

百分比

比较

（附注2）

Average training hours per employe by gender

按性别划分，每名雇员完成培训的平均时数

Malehour2.996.21-63.14%

男小时

Femalehour1.226.48-81.15%

女小时

Average training hours per employe by

employment category

按雇佣类别划分，每名雇员完成培训的平均时数

Senior managementhour0.4426.00-98.29%

高级管理人员小时

Junior and midle managementhour4.901.32+271.46%

初级及中级管理人员小时

General stafhour1.5626.41-94.10%

普通职员小时

附注：

(1) 上述雇员培训平均时数报告所采用

的统计方法基于由联交所发表的《如

何准备环境、社会及管治报告 —

附录三：社会关键绩效指标汇报指

引》。

。其

原因是今年集团多采取线上培训

方式，较少线下集中培训。而线上

培训主要以自主学习，自愿安排培

训为主。

展望未来，集团将更加致力于为员

工提供工作支持，积极开展培训，

帮助员工实现职业发展以及个人进

步。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司98

Environmental, Social and Governance Report

环境、社会及管治报告

B4 LABOUR STANDARDS

Recruiting talents

The Group adopts internal competition for certain

positions and prioritises the deployment or selection of

suitable qualified employes inside the Group. The Group

advocates employes to participate actively pursuant to

competition conditions and procedures, and encourages

each department to suport employes to participate in

internal competition without bariers. The Group would also

aply open elections, regardles of qualifications, sources

and backgrounds, al aplicants must folow the Group’s

recruitment principles and pas the required inspections

from al aspects and our Group only recruits qualified

aplicant. The Group takes the Company’s culture and

value as the basic recruitment criteria, and mainly focuses

on the adaptability and also takes into consideration the

future development potential.

The labour policies and standards of the Group strictly

conform to the “Labor Contract Law of the People’s

Republic of China”, the “Labor Law of the People’s Republic

of China”, and other aplicable labour laws and regulations.

Related labour environment, employment duration, working

time, rest and vacation and other rules al complied with

laws and regulations. Meanwhile, the Group clarified in

labour contracts and also kept employes informed about

labour protection, labour conditions and ocupational

hazard protection. The Group also complied with the

requirements of national and local regulations and policies

in aspects of labour handling procedures, procedure

completenes and procedures thereof. The Group wil

closely monitor the latest status of related governmental

laws and regulations and make coresponding adjustment

and update about its internal systems and procedures.

At the begining of every year, the Group also conducts

analysis and evaluation on curent systems and policies and

makes optimization and adjustment acordingly.

B4 劳工准则

人才招聘

集团对部份岗位实行内部竞聘，优

先考虑从集团内部调配或选聘具合

适资格的员工。集团提倡员工依据

竞聘条件及程序积极参与，鼓励各

部门支持员工参与内部竞聘，不设

障碍。集团亦会采用公开选聘，不

分资历、来源和背景，所有应聘人

员都必须按照集团招聘原则，通过

规定的各个环节的考察，合格后方

能录用。集团会以符合公司的文化

及价值观为招聘的基本标准，以适

岗能力考察为主，兼顾未来发展潜

质。

集团劳动用工政策及标准严格遵守

《中华人民共和国劳动合同法》、《中

华人民共和国劳动法》及其他适用

的雇佣法律及规例，劳动用工相关

的用工环境、雇佣期限、工作时间、

休息休假等条款均符合法律规定，

同时集团在将劳动保护、劳动条件

及职业危害防护在劳动合同中予以

明确并告知。集团用工手续办理流

程、手续完备性及程序均符合国家

及地区法规政策要求。集团会密切

关注政府相关法律法规的更新动态，

并及时对内部制度及程序予以调整

更新，每年初亦会对现行制度及政

策进行分析及评估，优化调整。

2023 Anual Report

二零二三年报99

Environmental, Social and Governance Report

环境、社会及管治报告

Measures for Prevention of Child Labour or Forced Labour

The Group has a zero-tolerance aproach against child

labor and forced labor during our hiring proces. To prevent

the use of child labour and forced labour, the Group ensures

that aplicants have the right to interview and aply for a job

voluntarily. Meanwhile, it sets up a strict aproval procedure

for labour employment. Before employment, al sorts of

credentials, files and information should be complete and

shal undergo strict inspection. Employment should also get

aproval from al levels of management so as to efectively

avoid child labour or other nonstandard labour employment.

The Group also complies with equal and voluntary labour

employment. When signing contracts or agrements with

employes, the Group wil completely and acurately convey

necesary statutory information such as labour working

location, time, salary and so on. Both parties sign labour

contract or agrement under the voluntary principle in order

to avoid forced labour.

防止聘用童工及强制劳工措施

本集团招聘过程中绝不容许童工及

强制劳工。为防止聘用童工及强制

劳工，集团保障应聘人员的自愿面

试及求职权利，同时内部设立严格

的用工录用审批流程，员工录用前，

各类证件及资料信息均应严格完备

且经过审查，通过各层级负责人审

批后方可用工，以有效避免童工等

不规范用工发生。集团亦遵循平等

自愿的用工意愿原则，与员工签订

用工合同或协议时，充分准确传达

法定必要的用工地点、时间、劳动

报酬等信息，且双方本著自愿原则

签署劳动合同或用工协议，避免强

制劳工。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司100

Environmental, Social and Governance Report

环境、社会及管治报告

B5 SUPLY-CHAIN MANAGEMENT

The Group has in place a wel-established suplier

management system, including a clear division of

supervisory function, suplier asesment and aproval,

suplier selection and performance evaluation, and

supervise the suply-chain management from various

aspects. When selecting supliers, the Group would inspect

their contract performance, honesty, and legal compliance,

meanwhile incorporate proper apraisal so as to make a

comprehensive evaluation. Through contractual agrements,

the Group required that al the supliers must comply with

national and local environmental laws and regulations,

including but not limited to the “Environmental Protection

Law of the People’s Republic of China”, the “Atmospheric

Polution Prevention and Control Law of the People’s

Republic of China”, the “Water Polution Prevention and

Control Law of the People’s Republic of China”, and the

“Solid Waste Polution Prevention and Control Law of the

People’s Republic of China”. The Group properly evaluated

our supliers to make sure that they complied with al the

environmental and social requirements and fulfiled their

environmental and social responsibilities. During the ESG

Reporting Period, the total number of supliers engaged

by selected subsidiaries was 101 (2022: 411 partnered

supliers), al of which were supliers from Mainland China.

B5 供应链管理

集团拥有完善的供应商管理制度，

包括监管职能的明确分工、供应商

的评估及审批、供应商选择及表现

评价，从各个方面监督供应链管理。

在选择供应商时，集团会通过考察

其合同履约情况和诚信遵纪守法情

况，加入恰当的评价，以进行综合

考虑。通过合同约定，集团要求所

有供应商必须遵循国家和地方的环

境法律法规，包括但不限于《中华

人民共和国环境保护法》、《中华人

民共和国大气污染防治法》、《中华

人民共和国水污染防治法》及《中华

人民共和国固体废物污染环境防治

法》等，并对供应商作出恰当评价，

以确保其遵守所有环境和社会方面

的要求及担负了其环境及社会责任。

于ESG报告期间，选定的附属公司

统计合作供应商数目为101间（2022

年有411间合作供应商），所有供应

商均是来自中国内地的供应商。

2023 Anual Report

二零二三年报101

Environmental, Social and Governance Report

环境、社会及管治报告

B6 PRODUCT RESPONSIBILITY

Product Quality Management

The Group highly emphasises product quality management

and establishes a strict product quality management system

within the Group. Every quarter, the Group caries out an

inspection with partnered vendors to make sure the quality

of al products met standards. The Group also ataches

great importance to provisions of the laws and regulations

aplicable to our products, including the “Construction Law

of the People’s Republic of China”, and continuously pays

close atention to and complies with them. The construction

materials that our Group uses are of high quality, which

satisfy the relevant requirements in terms of construction

and environmental protection on one hand, and promote

environmental-friendly and power-saving construction on the

other hand.

The Group also has a complete repair and maintenance

mechanism. Once product defects are found, the Group

would be responsible for repair at its own costs, and

would arange delivery only upon the completion of repair

works. If customers sufer a los due to quality defects,

or if there are stil quality problems that seriously afect

the normal residential use of the customer after various

repeated repairs, the Group would definitely folow up

carefuly and pay compensation or arange the return of the

house if apropriate. On the other hand, the Group also

has post-disaster response measures, upon encountering

natural disasters such as typhons, earthquakes and

fires, the Group wil conduct comprehensive inspection

towards buildings and public facilities, including aluminum

dors and windows, entry dors, railings, curtain wals,

public decoration, various water & electricity systems

and equipment, etc., as wel as carying out repair or

reinforcement works acording to the damage level. During

the ESG Reporting Period, no property was subject to

reposesion after undergoing the building inspection

proces, and no complaint were received.

B6 产品责任

产品质量管理

集团非常重视产品质量，集团内部

设有严格的质量管理体系，并于每

季度进行第三方质量检查以确保所

有产品的质量符合标准。集团亦非

常重视产品在相关适用法律法规的

规定，包括《中华人民共和国建筑

法》，并持续关注及遵守。集团一向

使用质量优质的建筑物料，既符合

建筑及环保方面的相关要求，亦提

倡绿色节能建筑。

集团亦设有完整的维修保养制度，

一旦发现产品质量缺陷，集团会负

责修复及承担修复费用，修复完成

后再安排交付。倘若因质量缺陷为

客户造成损失，或在经多次修复后

仍存在严重影响客户正常居住使用

的质量问题，集团定必仔细跟进，

在条件合适的情况下予以赔偿或安

排退房。另一方面，集团亦有灾后

应对措施，当遇到台风、地震、火

灾等自然灾害后，集团会对楼区内

的建筑物及公共设施，包括铝合金

门窗、入户门、栏杆、幕墙、公共

部位装修、各种水电系统及设备等，

进行全面检查，视乎损坏程度进行

维修或加固。于ESG报告期间，在

验楼程序后，并没有任何房地产需

要回收，亦没有收到投诉。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司102

Environmental, Social and Governance Report

环境、社会及管治报告

Safeguarding and protecting intelectual property (IP)

As one of the leading brands in the Xuchang market, we

are comited to protecting our own IP while complying

with the IP policies of other companies. The Group ataches

great importance to the safeguarding and protection of IP

rights and is in compliance with the relevant aplicable laws

and regulations, including but not limited to the “Patent Law

of the People’s Republic of China”. We have implemented

a comprehensive IP management system to protect both

internal and external IP rights. We also have a contingency

plan in place to provide guidance and solutions for the

handling of any cases in relation to IP infringement. During

the ESG Reporting Period, the Group did not record any

material infringement of IP rights.

Protection of consumer data and privacy

The Group strictly complies with the “Personal Information

Protection Law of the People’s Republic of China” and

handles personal information in a lawful, legal and honest

maner. Comited to fuly complying with the privacy

policies in relation to its customers, supliers, and other

related parties, the Group has created a safe environment

where we can store information in our internal system using

data protection measures, where information can only be

acesed by authorized staf. To prevent any acidental or

unauthorized aces, modification or use of information,

the Group wil not disclose personal information of its staf,

customers and supliers, without prior permision from

relevant parties. Al busines operations within the Group

are required to comply with our privacy policies and adopt a

zero-tolerance aproach against non-compliant behaviours.

During the ESG Reporting Period, the Group did not record

any significant breaches of consumer information and

privacy.

维护及保障知识产权

我们为许昌市场上的领导品牌之

一，致力于在保护自身知识产权的

同时，遵守其他公司的知识产权政

策。集团亦非常重视维护及保障知

识产权并遵守相关适用法律法规的

规定，包括但不限于《中华人民共和

国专利法》。我们已实施一套完善的

知识产权管理机制，同时保障内外

部知识产权。我们亦已制定一项应

急计划，为处理任何知识产权相关

侵权行为提供指引及解决方案。于

ESG报告期间，本集团并无录得任

何重大知识产权侵权行为。

保障消费者资料及私隐

集团严谨遵守《个人信息保护法》，

处理个人信息须遵循合法、正当及

诚信。集团致力于完全遵守客户、

供应商、和其他相关方的隐私政策。

建立具有数据保护措施的安全环境，

以将这些数据存储在内部系统中。

只有获得授权的员工才能访问数据，

未经相关方许可，本集团不会披露

其员工、客户及供应商的个人资料。

这是为了防止对这些数据的任何意

外或未经授权的访问、修改或使用。

集团内所有的业务均需遵守私隐政

策，对于违规的情况保持零容忍的

态度。于ESG报告期间，本集团并

无录得任何重大消费者资料及私隐

泄露行为。

2023 Anual Report

二零二三年报103

Environmental, Social and Governance Report

环境、社会及管治报告

B7 反贪污

集团按照高道德标准经营业务，在

防止贿赂和反贪污方面均采纳业内

的良好惯例。集团一贯严格遵守地

方及国家法律，如《中华人民共和国

刑法》及《中华人民共和国反不正当

竞争法》及中国大陆及地方有关反

贪污的其他相关法律。集团订有《廉

洁自律管理办法》，就如何处理与业

务关联单位、利益关联单位之间的

业务往来，为员工提供指引。

指引中明确严禁以行贿或贪污手段

提供任何形式的付款、馈赠或要约，

不准利用职务上的便利，侵占公司

财物、挪用公款，以权谋私。

所有恒达集团员工及本集团代表须

按《廉洁自律管理办法》所载列的诚

信要求及以符合道德规范的方式经

营业务及履行职责。然而，于本年

度，集团并没有为员工举行《廉洁自

律管理办法》的培训。集团明了不

道德的行为给业务带来的潜在风险，

并对各种形式的贪污（包括欺骗、贿

赂、伪造、敲诈、合谋、挪用公款

及勾结）持零容忍态度，如发现任何

涉嫌干犯刑事罪行的个案，本集团

将即时向有关当局举报。于本年度，

本集团并没有发生有关贪污行为的

任何法律案件。

B7 ANTI-CORUPTION

The Group operates its busines in acordance with high

ethical standards and adopts god practices in the industry

in respect of prevention of bribery and anti-coruption. The

Group has always ben in strict compliance with local and

national laws such as the “Criminal Law of the People’s

Republic of China” and the “Anti-Unfair Competition Law

of the People’s Republic of China”, and other relevant

anti-coruption laws in Mainland China and other places.

The Group has in place the “Measures on Integrity and

Self-Discipline Regulation”, which provides guidelines to

employes on how to handle busines transactions with

busines-related entities and interest related entities.

Acording to the guidelines, it is strictly forbiden to provide

any form of payment, gift or ofer by means of bribery

or coruption. It is not alowed to abuse the position to

encroach on the Company’s property, misapropriate public

funds, and abuse power for personal gain.

Al employes and representatives of the Group are

required to operate our busines and perform their duties

in acordance with the integrity requirements set out in

the “Measures on Integrity and Self-Discipline Regulation”

and in an ethical maner. However, the Group did not

organize any trainings on the “Measures on Integrity

and Self-Discipline Regulation” for its staf. The Group

understands the potential risks brought by unethical

practices to our busines and has zero-tolerance to any

form of coruption (including deception, bribery, forgery,

extortion, conspiracy, misapropriation of public funds and

colusion). Any suspected criminal activities, when found,

are reported to the relevant authorities imediately. During

the year, the Group did not have any legal cases related to

coruption.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司104

Environmental, Social and Governance Report

环境、社会及管治报告

B8 COMUNITY INVESTMENT

Ever Reach always keps in mind its social responsibility as

an enterprise when growing its busines. As an acountable

and proactive member of the comunity, the Group is fuly

comited to making positive contributions to help the

underprivileged and those in ned.

Ever Reach coperates with diferent social organizations

and proactively contributes to comunity and charity work.

During the ESG Reporting Period, selected subsidiaries

donated a total amount of aproximately RMB1.54 milion.

Tencent’s “99 Public Welfare Day” is an anual public

charity event jointly initiated by the Tencent Charity

Foundation and thousands of other charity groups in China

under the guidance of the Bureau of Internet Social Work

of the Cyberspace Administration of China and the Social

Welfare and Charity Promotion Department of the Ministry of

Civil Afairs of the PRC. It aims to promote comunity-wide

participation in pubic welfare events, instil a sense of civic

responsibility in the society, help to eradicate poverty,

improve people’s livelihod, and improve education

standards. The topic of this year’s “99 Public Welfare Day”

was “Improving Livelihods with Charity ”, which aimed to

enhance people’s awarenes on social isues, such that

ordinary citizens can also help fulfil others’ dreams, and

contribute to the creation of a harmonious society. During

the “99 Public Welfare Day” campaign, the Group mobilised

al employes, and encouraged staf members from its

subsidiaries, party members and cadres of various districts,

as wel as property owners, to actively participate in the

campaign and make donations.

Meanwhile, the Group has ben actively involved in

educational philanthropy, organising student aid activities

for many consecutive years. Ever Reach firmly believes

that donating to education is a philanthropic endeavour

that benefits both the present and future generations.

In the future, the Group wil continue to give back to the

society with a positive atitude and fulfil its corporate social

responsibility.

B8 社区投资

恒达控股在发展的同时，始终铭记

企业的社会责任。作为社区负责任

及积极的一份子，集团全心全意贡

献社会，帮助弱势社群和有需要人

士。

恒达控股与社会的不同团体合作，

积极参与社区慈善工作。在ESG报

告期间内，选定的附属公司合共捐

款额约为人民币约154万元。

腾讯《99公益日》活动是由中央网信

办公室网络社会工作局及民政部社

会组织管理局指导下，由腾讯公益

基金会联合国内数万家公益慈善组

织共同发起的一年一度全民公益活

动。旨在推动全民参与公益，培养

全民慈善意识，助力脱贫攻坚，助

力民生，助力教育。此次《99公益日》

的项目是《慈善助力民生》，旨在希

望引导用户更多关注社会议题，让

普通人一起去监督和关注梦想的落

地和实施，为营造和谐社会做出了

应有的贡献。在《99公益日》活动火

热开展之际，集团发动全体员工，

号召各成员单位员工及各小区党员

干部、业主积极行动，踊跃捐款。

同时，集团亦积极投身于教育慈善

事业。集团已连续多年举办爱心助

学活动。恒达控股始终相信，捐资

助学是一项功在当代、利在千秋的

慈善事业，集团未来会持续以积极

的态度回报社会，履行企业的社会

责任。

2023 Anual Report

二零二三年报105

Corporate Governance Report

企业管治报告

The Board is pleased to present this corporate governance

report in the Company’s Anual Report for the year ended 31

December 2023.

CORPORATE GOVERNANCE PRACTICES

The Board is comited to achieving god corporate governance

standards.

The Board believes that god corporate governance standards

are esential in providing a framework for the Company to

safeguard the interests of shareholders, enhance corporate

value, formulate its busines strategies and policies, and

enhance its transparency and acountability.

The Company has devised its own code of corporate governance

based on the principles and practices as set out in the Corporate

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

the Listing Rules.

The Board is of the view that throughout the year ended 31

December 2023, the Company has complied with al aplicable

code provisions.

MODEL CODE FOR SECURITIES

TRANSACTIONS

The Company has adopted the Model Code.

Specific enquiry has ben made of al the Directors and the

Directors have confirmed that they have complied with the Model

Code throughout the year ended 31 December 2023.

The Company has also established writen guidelines (the

“Employes Writen Guidelines”) no les exacting than the

Model Code for securities transactions by employes who

are likely to be in posesion of unpublished price-sensitive

information of the Company. No incident of non-compliance of

the Employes Writen Guidelines by the employes was noted

by the Company.

董事会欣然提呈本公司截至2023年12月

31日止年度年报内的本企业管治报告。

企业管治常规

董事会致力于达致良好的企业管治标准。

董事会相信，良好的企业管治标准乃为

本公司提供框架以保障股东权益、提升

企业价值、制定公司业务策略及政策以

及加强其透明度及问责度之关键。

本公司已根据上市规则附录C1所载企业

管治守则（「企业管治守则」）载列的适用

于本公司的原则及常规制订其自身的企

业管治守则。

董事会认为，于截至2023年12月31日止

整个年度，本公司已遵守全部适用守则

条文。

证券交易标准守则

本公司已采纳标准守则。

经向全体董事作出具体查询后，董事确

认，彼等于截至2023年12月31日止整个

年度一直遵守标准守则。

本公司亦就可能拥有本公司未公布股价

敏感消息的雇员制订有关雇员进行证券

交易的书面指引（「雇员书面指引」），其条

款不逊于标准守则。本公司概不知悉有

任何雇员不遵守雇员书面指引的情况。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司106

Corporate Governance Report

企业管治报告

BOARD OF DIRECTORS

The Company is headed by an efective Board which overses

the Group’s busineses, strategic decisions and performance

and takes decisions objectively in the best interests of the

Company.

The Board should regularly review the contribution required from

a Director to perform his responsibilities to the Company, and

whether the Director is spending suficient time performing them.

Board Composition

The Board of the Company curently comprises the folowing

Directors:

Executive Directors

Mr. Li Xiaobing (Chairman)

Mr. Wang Zhenfeng

Ms. Qi Chunfeng

Mr. Wang Quan

Independent Non-executive Directors

Mr. Fang Cheng

Mr. Le Kwok Lun

Mr. Wei Jian

The biographical information of the Directors is set out in the

section headed “Biographical Details of Directors and Senior

Management” on pages 29 to 35 of this anual report.

None of the members of the Board is related to one another.

Chairman and Chief Executive Oficer

The positions of Chairman and Chief Executive Oficer are held

by Mr. Li Xiaobing and Mr. Wang Zhenfeng respectively. The

Chairman provides leadership and is responsible for the efective

functioning and leadership of the Board. The Chief Executive

Oficer focuses on the Company’s busines development and

daily management and operations generaly.

董事会

本公司由高效的董事会领导。董事会监

督本集团的业务、战略决策及表现，并

客观作出符合本公司最佳利益的决定。

董事会应定期检讨董事为履行其对本公

司的责任而须作出的贡献，以及董事是

否花费足够时间履行责任。

董事会组成

本公司董事会目前由以下董事组成：

执行董事

李小冰先生（主席）

王振峰先生

齐春风女士

王权先生

独立非执行董事

方征先生

李国麟先生

魏剑先生

董事的履历资料载于截至本年报第29页

至第35页的「董事及高级管理人员之履历」

一节。

董事会成员彼此之间概无关系。

主席及总裁

主席及总裁职位分别由李小冰先生及王

振峰先生担任。主席负责领导，并确保

董事会的有效运作及领导。总裁一般专

注于本公司的业务发展及日常管理与营

运。

2023 Anual Report

二零二三年报107

Corporate Governance Report

企业管治报告

独立非执行董事

截至2023年12月31日止年度，董事会一

直符合上市规则有关委任至少三名独立

非执行董事（占董事会三分之一人数）而

其中一名独立非执行董事须具备适当的

专业资格或会计或相关财务管理专长的

规定。

本公司已收到各独立非执行董事根据上

市规则第3.13条所载的独立性指引就其

独立性呈交的年度书面确认函。本公司

认为所有独立非执行董事均为独立人士。

董事会独立性评估

本公司已设立董事会独立性评估机制，

其载列确保董事会具备强大独立性的流

程及程序，使董事会可有效行使独立判

断，以更好地维护股东权益，并确保董

事会能够获取独立观点。

评估的目标为提升董事会效率、最大限

度地发挥优势以及确定需要改进或进一

步发展的领域。评估过程亦阐明本公司

需要采取的行动以维持及改善董事会绩

效，例如，满足各董事的个人培训及发

展需求。

根据董事会独立性评估机制，董事会将

对其独立性进行年度审阅。董事会独立

性评估报告将提交董事会，而董事会将

就评估结果及有关改进行动计划（如适用）

进行集体讨论。

Independent Non-executive Directors

During the year ended 31 December 2023, the Board at al

times met the requirements of the Listing Rules relating to

the apointment of at least thre Independent Non-executive

Directors representing one-third of the Board with one of whom

posesing apropriate profesional qualifications or acounting

or related financial management expertise.

The Company has received writen anual confirmation from

each of the Independent Non-executive Directors in respect

of his independence in acordance with the independence

guidelines set out in Rule 3.13 of the Listing Rules. The Company

is of the view that al Independent Non-executive Directors are

independent.

Board Independence Evaluation

The Company has established a Board Independence Evaluation

Mechanism which sets out the proceses and procedures to

ensure a strong independent element on the Board, which

alows the Board efectively exercises independent judgment

to beter safeguard Shareholders’ interests and to ensure that

independent views are available to the Board.

The objectives of the evaluation are to improve Board

efectivenes, maximise strengths, and identify the areas that

ned improvement or further development. The evaluation

proces also clarifies what actions of the Company ned to

be taken to maintain and improve the Board performance, for

instance, adresing individual training and development neds

of each Director.

Pursuant to the Board Independence Evaluation Mechanism,

the Board wil conduct anual review on its independence. The

Board Independence Evaluation Report wil be presented to the

Board which wil colectively discus the results and the action

plan for improvement, if apropriate.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司108

Corporate Governance Report

企业管治报告

董事会每年检讨董事会独立性评估机制

的执行情况及有效性。截至2023年12月

31日止年度，全体董事均已单独回答问

卷的形式完成独立性评估。董事会独立

性评估报告已提交董事会，评估结果均

属满意。

截至2023年12月31日止年度，董事会已

检讨董事会独立评估机制的执行情况及

成效，结果均属满意。

委任及重选董事

本公司独立非执行董事以三年的指定任

期委任，惟可于当时任期届满后重选。

根据本公司组织章程细则，当时三分之

一董事（倘人数并非三或三的倍数，则为

最接近但不低于三分之一的董事）须于每

届股东周年大会上轮值退任，惟每名董

事须至少每三年轮值退任一次。退任董

事可膺选连任。

董事的责任

董事会有责任领导及监控本公司，并共

同负责指导及监督本公司的事务。

董事会直接及间接透过其委员会带领及

指导管理层（包括制定策略及监察管理

层推行策略）、监督本集团营运及财务表

现以及确保设有良好的内部监控和风险

管理制度。

全体董事（包括独立非执行董事）所具备

广泛而宝贵的业务经验、知识及专业精

神，有助董事会有效及高效地履行其职

责。

The implementation and efectivenes of the Board

Independence Evaluation Mechanism is reviewed anualy by the

Board. During the year ended 31 December 2023, al Directors

have completed the independence evaluation in the form of a

questionaire individualy. The Board Independence Evaluation

Report was presented to the Board and the evaluation results

were satisfactory.

During the year ended 31 December 2023, the Board reviewed

the implementation and efectivenes of the Board Independence

Evaluation Mechanism and the results were satisfactory.

Apointment and Re-election of Directors

The independent non-executive Directors of the Company are

apointed for a specific term of 3 years, subject to renewal after

the expiry of the then curent term.

Under the Articles of Asociation of the Company, at each

anual general meting, one-third of the Directors for the time

being, or if their number is not thre of a multiple of thre, the

number nearest to but not les than one-third shal retire from

ofice by rotation provided that every Director shal be subject

to retirement by rotation at least once every thre years. The

retiring Directors shal be eligible for re-election.

Responsibilities of the Directors

The Board should asume responsibility for leadership and

control of the Company; and is colectively responsible for

directing and supervising the Company’s afairs.

The Board directly, and indirectly through its comites, leads

and provides direction to management by laying down strategies

and overseing their implementation, monitors the Group’s

operational and financial performance, and ensures that sound

internal control and risk management systems are in place.

Al Directors, including 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.

2023 Anual Report

二零二三年报109

Corporate Governance Report

企业管治报告

独立非执行董事负责确保本公司高标准

的监管报告，并于董事会内提供制衡作

用，以保障对企业行动及营运的有效独

立判断。

所有董事可全权适时获取本公司的所有

资料，并可于适当情况下应要求寻求独

立的专业意见以履行彼等对本公司的职

责，而费用由本公司承担。

董事须向本公司披露彼等担任其他职务

的详情。

董事会保留其权力以对所有重要事宜作

出决定，当中涉及政策事宜、策略及预

算、内部监控及风险管理、重大交易（尤

其可能涉及利益冲突者）、财务资料、委

任董事以及本公司其他重大营运事务。

有关执行董事会的决策、指导及协调本

公司日常营运及管理的职责，则授权管

理层处理。

本公司已就董事及高级管理层因企业活

动而面临任何法律诉讼，就董事及高级

人员所承担的责任安排适当的保险保障。

董事的持续专业发展

董事应不断留意监管规例的发展及变动，

从而有效地履行其职责，并确保彼等在

知情况下对董事会作出切合需要的贡

献。

每名新任董事于首次获委任时均已获提

供正式、全面及度身定制的就职培训，

以确保彼等已适当地掌握本公司业务及

营运，并充分了解上市规则及有关法律

规定下须承担的董事职责及责任。

The independent non-executive Directors are responsible for

ensuring a high standard of regulatory reporting of the Company

and providing a balance in the Board for bringing efective

independent judgement on corporate actions and operations.

Al Directors have ful and timely aces to al the information

of the Company and may, upon request, sek independent

profesional advice in apropriate circumstances, at the

Company’s expenses for discharging their duties to the

Company.

The Directors shal disclose to the Company details of other

ofices held by them.

The Board reserves for its decision al major maters relating to

policy maters, strategies and budgets, internal control and risk

management, material transactions (in particular those that may

involve conflict of interests), financial information, apointment

of directors and other significant operational maters of the

Company. Responsibilities relating to implementing decisions

of the Board, directing and cordinating the daily operation and

management of the Company are delegated to the management.

The Company has aranged apropriate insurance coverage on

Directors’ and oficers’ liabilities in respect of any legal actions

taken against Directors and senior management arising out of

corporate activities.

Continuous Profesional Development of Directors

Directors shal kep abreast of regulatory developments and

changes in order to efectively perform their responsibilities and

to ensure that their contribution to the Board remains informed

and relevant.

Every newly apointed Director has received formal,

comprehensive and tailored induction on the first ocasion of

his/her apointment to ensure apropriate understanding of the

busines and operations of the Company and ful awarenes of

Director’s responsibilities and obligations under the Listing Rules

and relevant statutory requirements.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司110

Corporate Governance Report

企业管治报告

董事应参与适当的持续专业发展以建立

和更新自身的知识及技能。本公司将为

董事安排内部简报会，及在适当情况下

向董事提供相关主题的阅读材料。本公

司鼓励全体董事参与相关培训课程，相

关费用由本公司承担。

于截至2023年12月31日止年度，本公司

为执行董事举办了一个培训课程。有关

培训课程涵盖范围广泛的主题，包括董

事职务及职责、企业管治等。此外，本

公司亦向董事提供相关阅读材料（包括有

关法律及监管政策的最新资讯)，供彼等

参考及学习之用。

截至2023年12月31日止年度，董事已接

获有关董事职责以及监管规例及业务发

展的持续专业发展的记录，截至本报告

日期，概述如下：

附注：

培训类别

A: 出席培训，包括但不限于简介会、研讨

会、会议及工作坊

B: 阅读有关新闻资讯、报章、期刊、杂志

及有关刊物

Directors should participate in apropriate continuous

profesional development to develop and refresh their knowledge

and skils. Internaly-facilitated briefings for Directors would

be aranged and reading material on relevant topics would

be provided to Directors where apropriate. Al Directors are

encouraged to atend relevant training courses at the Company’s

expenses.

During the year ended 31 December 2023, the Company

organized a training sesion for Executive Directors. Such

training sesion covers a wide range of relevant topics including

directors’ duties and responsibilities, corporate governance

etc. In adition, relevant reading materials including legal and

regulatory update have ben provided to the directors for their

reference and studying.

The record of continuous profesional development relating

to director’s duties and regulatory and busines development

that have ben received by the Directors for the year ended 31

December 2023 and up to date of this report are sumarized as

folows:

DirectorsType of Training

Note

董事培训类别

附注

Executive Directors执行董事

Mr. Li Xiaobing李小冰先生A/B

Mr. Wang Zhenfeng王振峰先生A/B

Ms. Qi Chunfeng齐春风女士A/B

Mr. Wang Quan王权先生A/B

Independent Non-Executive Directors独立非执行董事

Mr. Le Kwok Lun李国麟先生A/B

Mr. Wei Jian魏剑先生A/B

Mr. Fang Cheng方征先生A/B

Note:

Types of Training

A: Atending training sesions, including but not limited to, briefings,

seminars, conferences and workshops

B: Reading relevant news alerts, newspapers, journals, magazines

and relevant publications

2023 Anual Report

二零二三年报111

Corporate Governance Report

企业管治报告

董事会多元化政策

本公司认同及接受达致董事会多元化的

重要性及裨益。董事会采纳董事会多元

化政策，以确保董事会在所需技能、经

验以及观点的多元化方面达到适当的平

衡，从而提升董事会的有效运作并保持

高标准的企业管治水平。

董事会提名委员会主要负责以多项可计

量目标为基准，并参考本公司的业务模

式及特定需求（包括但不限于性别、年龄、

种族、语言、文化及教育背景、行业及

专业经验），物色适合的合资格候选人成

为董事会成员。董事会成员的所有提名

与委任将以用人唯才为原则，并不时考

虑本公司的业务需求。

就执行董事会成员多元化政策而言，本

公司已采纳以下可计量目标：

(A) 董事会至少一名成员须为女性；

(B) 董事会至少三分之一的成员须为独

立非执行董事；

其他专业资格。

提名委员会将至少每年及在适当时候检

讨董事会多元化政策与可计量目标，以

确保董事会的有效运作，为本公司的战

略目标及可持续发展提供支持。

董事会认为董事会目前的组成已达成董

事会成员多元化政策所载的目标。

BOARD DIVERSITY POLICY

The Company recognises and embraces the importance and

benefits to achieve diversity on the Board. Board diversity policy

has ben adopted for the purpose of ensuring that the Board

has the apropriate balance of skils, experience and diversity

of perspectives necesary to enhance the efectivenes of the

Board and to maintain high standards of corporate governance.

The Nomination Comite of the Board has the primary

responsibility for identifying suitably qualified candidates to

become members of the Board based on various measurable

objectives with reference to the Company’s busines model and

specific neds, including but not limited to gender, age, race,

language, cultural and educational background, industry and

profesional experiences. Al nominations and apointments of

the member of the Board wil be made on merit basis taking into

acount the busines of the Company neds from time to time.

For the purpose of implementation of the Board Diversity Policy,

the folowing measurable objectives were adopted:

(A) at least one member of the Board shal be female;

(B) at least one-third of the members of the Board shal be

independent non-executive Directors;

obtained acounting or other profesional qualifications.

The Nomination Comite wil review the board diversity

policy and the measurable objectives at least anualy, and as

apropriate, to ensure the continued efectivenes of the Board

in suport of the Company’s strategic objectives and sustainable

development.

The Board are of the view that the curent composition of the

Board has achieved the objectives set in the Board Diversity

Policy.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司112

Corporate Governance Report

企业管治报告

性别多元化

本公司重视本集团各层级的性别多元化

情况。下表载列于本年报日期本集团雇员

（包括董事会及其他雇员）的性别比例：

于2023年12月31日，男女比例为347:269。

本公司聘用雇员时会考虑包括但不限于

性别、年龄、文化及教育背景、资历、种

族、专业经验、技能、知识及年资等多种

因素，并会确保在整个工作团队实现性

别多元化。

董事会的目标是至少有一名女性董事并

已达成该目标。本集团雇员当中有44%

（269人）为女性，因此董事会认为目前有

关性别多元化的上述结果令人满意。

有关本集团性别比例的详情连同相关数

据可在本年报第55至104页的环境、社会

及管治报告中查阅。

提名政策

本公司已采纳提名政策，该政策载列有

关就委任或重新委任董事而言，物色及

推荐候选人的目标、甄选标准及提名流

程，以确保董事会在技能、经验及观点

多元化方面保持适合本公司的平衡及董

事会的持续性以及在董事会层面的适当

领导能力。于截至2023年12月31日止年

度，概无任何候选人获提名担任董事。

Gender Diversity

The Company values gender diversity acros al levels of the

Group. The folowing table sets out the gender ratio in the

workforce of the Group, including the Board and other employe

as at the date of this Anual Report:

FemaleMale

女性男性

Board董事会14%86%

Other employes其他雇员44%56%

Overal workforce全体雇员44%56%

The gender ratio as at 31 December 2023 is 347:269. The

Company when hiring employes considers a number of factors

including but not limited to gender, age, cultural and education

background, qualification, ethnicity, profesional experience,

skils, knowledge and length of service, and the Company wil

make sure achieving gender diversity acros the workforce.

The Board had targeted to achieve and had achieved at least

one of female Director, 44% (269) of female employes of the

Group and considers that the above curent gender diversity is

satisfactory.

Details on the gender ratio of the Group together with relevant

data can be found in the Environmental, Social and Governance

Report on pages 55 to 104 of this Anual Report.

NOMINATION POLICY

The Company has adopted nomination policy which sets out

the objectives, selection in criteria and nomination procedures

for identifying and recomending candidates for apointment

or re-apointment of Directors in order to ensure that the Board

has a balance of skils, experience and diversity of perspectives

apropriate to the Company and the continuity of the Board and

apropriate leadership at Board level. During the year ended 31

December 2023, no candidate was nominated for directorship.

2023 Anual Report

二零二三年报113

Corporate Governance Report

企业管治报告

董事委员会

董事会已成立4个委员会，即审核委员会、

薪酬委员会、提名委员会及法律合规委

员会，以监管本公司特定方面之事务。

本公司所有董事委员会均已订明特定书

面职权范围，当中清晰列明其职权及职

责。董事委员会的职权范围刊登于本公

司网站及联交所网站，并可应要求供股

东查阅。

审核委员会

审核委员会由三名独立非执行董事组成，

分别为方征先生、李国麟先生及魏剑先

生。李国麟先生为审核委员会主席。

审核委员会的职权范围要求不逊于企业

管治守则所规定的条款。审核委员会的

主要职责为协助董事会审阅财务资料及

报告程序、风险管理及内部监控制度、

内部审核功能成效、审核范围及外聘核

数师的委聘事宜，以及安排让本公司雇

员就本公司的财务报告、内部监控或其

他事宜的潜在不当行为作出提问。

于截至2023年12月31日止年度，审核委

员会举行四次会议，以审阅中期及年度

财务业绩及报告以及有关财务报告、营

运及合规控制、风险管理及内部监控系

统以及内部审核功能成效的重大问题、

委聘外聘核数师及相关工作范围，以及

关连交易及可让雇员对潜在不当行为作

出提问的安排。

审核委员会亦在执行董事避席的情况下

与外聘核数师举行四次会议。

BOARD COMITES

The Board has established 4 comites, namely, the Audit

Comite, Remuneration Comite, Nomination Comite

and Legal Compliance Comite, for overseing particular

aspects of the Company’s afairs. Al Board comites of the

Company are established with specific writen terms of reference

which deal clearly with their authority and duties. The terms of

reference of the Board comites are posted on the Company’s

website and the Stock Exchange’s website and are available to

shareholders upon request.

Audit Comite

The Audit Comite consists of the thre independent

non-executive Directors, namely Mr. Fang Cheng, Mr. Le Kwok

Lun and Mr. Wei Jian. Mr. Le Kwok Lun is the chairman of the

Audit Comite.

The terms of reference of the Audit Comite are of no

les exacting terms than those set out in the CG Code. The

main duties of the Audit Comite are to asist the Board in

reviewing the financial information and reporting proces, risk

management and internal control systems, efectivenes of

the internal audit function, scope of audit and apointment of

external auditors, and arangements to enable employes of

the Company to raise concerns about posible improprieties

in financial reporting, internal control or other maters of the

Company.

During the year ended 31 December 2023, the Audit Comite

held four metings to review the interim and anual financial

results and reports and significant isues on the financial

reporting, operational and compliance controls, the efectivenes

of the risk management and internal control systems and internal

audit function, apointment of external auditors and relevant

scope of works and, conected transactions and arangements

for employes to raise concerns about posible improprieties.

The Audit Comite also met the external auditors four times

without the presence of the Executive Directors.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司114

Corporate Governance Report

企业管治报告

薪酬委员会

薪酬委员会由三名独立非执行董事组成，

分别为方征先生、李国麟先生及魏剑先

生。方征先生为薪酬委员会主席。

薪酬委员会的职权范围要求不逊于企业

管治守则所规定的条款。薪酬委员会的

主要职责包括检讨个别董事及高级管理

层的薪酬组合以及全体董事及高级管理

层的薪酬政策及架构，并就此向董事会

提出推荐建议；以及就发展有关薪酬政

策及架构设立高透明度的程序，以确保

概无董事或彼之任何联系人参与厘定其

本身的薪酬。

薪酬委员会于年内举行了一次会议，以

考虑有关董事及高级管理层的薪酬政策

及薪酬组合的相关事宜。

按区间划分的高级管理层薪酬详情载于

截至2023年12月31日止年度综合财务报

表附注15。

提名委员会

提名委员会由三名成员组成，分别为李

小冰先生（执行董事）以及方征先生及李

国麟先生（均为独立非执行董事）。李小

冰先生为提名委员会主席。

提名委员会的职权范围要求不逊于企业

管治守则所规定的条款。

提名委员会的主要职责包括检讨董事会

的组成、建立及制定提名及委任董事的

相关程序、就董事的委任及继任计划向

董事会提呈推荐建议以及评估独立非执

行董事的独立性。

Remuneration Comite

The Remuneration Comite consists of the thre independent

non-executive Directors, namely Mr. Fang Cheng, Mr. Le Kwok

Lun and Mr. Wei Jian. Mr. Fang Cheng is the chairman of the

Remuneration Comite.

The terms of reference of the Remuneration Comite are

of no les exacting terms than those set out in the CG Code.

The primary functions of the Remuneration Comite include

reviewing and making recomendations to the Board on the

remuneration packages of individual Directors and senior

management, the remuneration policy and structure for al

Directors and senior management; and establishing transparent

procedures for developing such remuneration policy and

structure to ensure that no Director or any of his/her asociates

wil participate in deciding his/her own remuneration.

The Remuneration Comite met once during the year to

consider the relevant maters regarding the remuneration policy

and the remuneration packages of the Directors and senior

management.

Details of the remuneration of the senior management by band

are set out in note 15 to the consolidated financial statements for

the year ended 31 December 2023.

Nomination Comite

The Nomination Comite consists of thre members, namely

Mr. Li Xiaobing, Executive Director, Mr. Fang Cheng and Mr. Le

Kwok Lun, independent non-executive Directors. Mr. Li Xiaobing

is the chairman of the Nomination Comite.

The terms of reference of the Nomination Comite are of no

les exacting terms than those set out in the CG Code.

The principal duties of the Nomination Comite include

reviewing the Board composition, developing and formulating

relevant procedures for the nomination and apointment of

Directors, making recomendations to the Board on the

apointment and sucesion planing of Directors, and

asesing the independence of independent non-executive

Directors.

2023 Anual Report

二零二三年报115

Corporate Governance Report

企业管治报告

于评估董事会的组成时，提名委员会将

考虑各个方面及本公司董事提名程序所

载有关董事会多元化的因素，包括但不

限于性别、年龄、文化及教育背景、专

业资格、技能、知识及行业与地区经验

等。提名委员会讨论及协定达致董事

会多元化发展的可计量目标，并于有需

要时向董事会提出建议以供采纳。

于物色及选择合适的董事人选时，提名

委员会在向董事会作出推荐前会考虑该

人选的品格、资历、经验、独立性、时

间投放及其他有关可配合企业策略及达

致董事会多元化（倘合适）的必要条件。

提名委员会在年内举行了一次会议，以

审查董事会的架构、规模及组成以及独

立非执行董事的独立性，并审查了退任

董事于股东周年大会上竞选的资格。提

名委员会认为，董事会维持了观点多元

化的适当平衡。

法律合规委员会

法律合规委员会由三名成员组成，分别

为王振峰先生（执行董事）、方征先生及

李国麟先生（均为独立非执行董事）。方

征先生为法律合规委员会主席。

法律合规委员会的主要职责包括监督、

识别、检讨及评估有关在本集团业务营

运过程中就（其中包括）所购入地块用途

以及建筑程序及有关物业开发项目的销

售安排所产生的主要合规事宜；及定期

检讨委员会自身、本集团高级管理层成

员及╱或其他相关方识别的合规事宜。

In asesing the Board composition, the Nomination Comite

would take into acount various aspects as wel as factors

concerning Board diversity as set out in the Company’s

Directors’ nomination procedures, including but not limited to

gender, age, cultural and educational background, profesional

qualifications, skils, knowledge and industry and regional

experience etc. The Nomination Comite would discus and

agre on measurable objectives for achieving diversity on the

Board, where necesary, and recomend them to the Board for

adoption.

In identifying and selecting suitable candidates for directorships,

the Nomination Comite would consider the candidate’s

character, qualifications, experience, independence, time

comitment and other relevant criteria necesary to complement

the corporate strategy and achieve Board diversity, where

apropriate, before making recomendation to the Board.

The Nomination Comite met once during the year to review

the structure, size and composition of the Board and the

independence of the Independent Non-executive Directors, and

to consider the qualifications of the retiring directors standing

for election at the Anual General Meting. The Nomination

Comite considered an apropriate balance of diversity

perspectives of the Board is maintained.

LEGAL COMPLIANCE COMITE

The Legal Compliance Comite consists of thre members,

namely Mr. Wang Zhenfeng, Executive Director, Mr. Fang Cheng

and Mr. Le Kwok Lun, independent non-executive Directors. Mr.

Fang Cheng is the chairman of the Legal Compliance Comite.

The principal duties of the Legal Compliance Comite

include monitoring, identifying, reviewing and asesing the

key compliance isues in relation to or arisen in the course

of the Group’s busines operations such as, among other

aspects, usage of al acquired parcels of land as wel as

construction proces and sales arangements regarding property

development projects; and conducting regular review on the

compliance maters identified by the comite itself, senior

management members of the Group and/or other relevant

parties.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司116

Corporate Governance Report

企业管治报告

法律合规委员会在年内召开十二次会议

以监察、识别、检讨及评估与本集团业

务营运各方面有关的主要合规事宜。

企业管治职能

审核委员会履行企业管治守则守则条文

A.2.1所载的职能。

于年内，审核委员会举行一次会议，以

检讨本公司的企业管治政策及常规、董

事及高级管理层的培训及持续专业发展、

本公司在遵守法律法规定方面的政策

及常规、对标准守则及雇员书面指引的

遵守情况、本公司对企业管治守则的遵

守情况以及于本企业管治报告所作的披

露。

董事的出席记录

下表载列各董事于截至2023年12月31日

止年度举行的本公司董事会及董事委员

会议以及股东大会的出席记录：

The Legal Compliance Comite held twelve metings

during the year to monitor, identify, review and ases the key

compliance isues related to various aspects of the Group’s

operations.

CORPORATE GOVERNANCE FUNCTIONS

The functions set out in the code provision A.2.1 of the CG Code

are performed by the Audit Comite.

During the year, the Audit Comite met once to review the

Company’s corporate governance policies and practices,

training and continuous profesional development of directors

and senior management, the Company’s policies and practices

on compliance with legal and regulatory requirements, the

compliance of the Model Code and Writen Employe Guidelines,

and the Company’s compliance with the CG Code and disclosure

in this corporate governance report.

ATENDANCE RECORDS OF DIRECTORS

The atendance record of each director at the Board and Board

Comite metings and the general metings of the Company

held during the year ended 31 December 2023 is set out in the

table below:

Atendance/Number of Metings

出席╱举行会议次数

Name of DirectorBoard

Audit

Comite

Remuneration

Comite

Nomination

Comite

Legal

Compliance

Comite

Anual General

Meting

Extraordinary

General

Meting

董事姓名董事会审核委员会薪酬委员会提名委员会法律合规委员会股东周年大会股东特别大会

Mr. Li Xiaobing李小冰先生7/7N/A 不适用N/A 不适用1/1N/A 不适用1/10/1

Mr. Wang Zhenfeng王振峰先生7/7N/A 不适用N/A 不适用N/A 不适用12/120/10/1

Ms. Qi Chunfeng齐春风女士7/7N/A 不适用N/A 不适用N/A 不适用N/A 不适用0/10/1

Mr. Wang Quan王权先生7/7N/A 不适用N/A 不适用N/A 不适用N/A 不适用1/10/1

Mr. Le Kwok Lun李国麟先生7/74/41/11/112/121/11/1

Mr. Wei Jian魏剑先生6/74/40/1N/A 不适用N/A 不适用0/10/1

Mr. Fang Cheng方征先生7/74/41/11/112/121/11/1

2023 Anual Report

二零二三年报117

Corporate Governance Report

企业管治报告

风险管理及内部监控

董事会确认其对风险管理及内部监控制

度以及检讨其是否有效负责。相关制度

旨在管理而非消除未能达成业务目标的

风险，且仅可就重大失实陈述或亏损作

出合理而非绝对的保证。

董事会全面负责评估及厘定达成本公司

策略目标所愿意承担的风险性质及程度，

建立并维护适当而有效的风险管理及内

部监控制度。

审核委员会协助董事会带领管理层及监

管彼等对风险管理及内部监控制度的设

计、实施及监察。

本公司已制定并采纳多个风险管理程序

及指引，就该等程序及指引授予主要业

务程序及办公职能单位（包括项目管理、

销售及租赁、财务报告、人力资源及信

息技术）并界定及实施其权限。

本公司风险管理及内部监控制度乃遵循

以下原则、特点及流程制订，且董事会

每年进行检讨：

‧ 董事会负责管理及开展本集团业务

且对此进行全面监督，并负责本集

团的整体风险控制。任何涉及重大

风险的重要业务决策在董事会层面

进行检讨、分析及批准，以确保最

高企业管治机构对相关风险作出全

面检查。

RISK MANAGEMENT AND INTERNAL

CONTROLS

The Board acknowledges its responsibility for the risk

management and internal control systems and reviewing their

efectivenes. Such systems are designed to manage rather than

eliminate the risk of failure to achieve busines objectives, and

can only provide reasonable and not absolute asurance against

material mistatement or los.

The Board has the overal responsibility for evaluating and

determining the nature and extent of the risks that it is wiling

to take in achieving the Company’s strategic objectives, and

establishing and maintaining apropriate and efective risk

management and internal control systems.

The Audit Comite asists the Board in leading the

management and overseing their design, implementation and

monitoring of the risk management and internal control systems.

The Company has developed and adopted various risk

management procedures and guidelines with defined authority

for implementation by key busines proceses and ofice

functions, including project management, sales and leasing,

financial reporting, human resources and information technology.

The Company’s risk management and internal control systems

have ben developed with the folowing principles, features and

proceses and are reviewed by the Board on anual basis:

• the Board is responsible for and has general oversight of

the management and conduct of the busines of the Group,

and is in charge of the overal risk control of the Group.

Any significant busines decision involving material risks

are reviewed, analysed and aproved at the Board level to

ensure a thorough examination of the asociated risks at the

highest corporate governance body.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司118

Corporate Governance Report

企业管治报告

‧ 董事会及高级管理层负责本集团的

整体业务营运及风险监控，并负责

监督营运的各个方面，以及监督及

批准本集团项目公司的任何重大业

务决策。本公司已制定载有明确报

告流程及责任的程序及政策，以促

进董事会、区域总部与项目公司之

间的有效沟通。本公司亦已建立一

套管理物业开发活动每个步骤的标

准化物业开发程序。

‧ 审核委员会负责（其中包括）维持令

人满意的监控环境及有效的内部监

控制度（包括内部审核的任何安排），

并透过监察本集团财务报表及年度

报告和账目及半年度报告的完整性，

审阅本集团的财务资料，以及审阅

当中所载有关财务申报的重大判断。

‧ 本集团的城市及地盘甄选决定由董

事会作出。于河南省区域总部的项

目管理部与其他部门（包括财务部、

工程管理部及成本控制部）携手负责

制定开发计划及投资策略的可行性

研究。

‧ 就若干营运及市场风险而言，我们

在营运层面采取控制措施。例如，

我们透过在委任建筑总承建商前对

其背景资料进行审阅并施加严格的

合同规定，同时坚持执行由本集团

及第三方建筑监理公司监督的定期

质量控制措施来尽量降低主要施工

风险。

• the Board and senior management are in charge of overal

busines operations and risk monitoring of the Group, and

are responsible for the supervision of the respective fields

of operations as wel as the supervision and aproval of

any material busines decisions of the Group’s project

companies. Procedures and policies are established

seting out clear reporting lines and responsibilities with

a view to facilitating eficient comunications among the

Board, regional headquarters and the project companies.

A standardized property development proces that governs

each step of the property development activities was also

developed.

, among others,

maintaining a satisfactory control environment and

an efective system of internal control (including any

arangements for internal audit) and to review the Group’s

financial information, by monitoring the integrity of the

Group’s financial statements and anual report and

acounts and half-year report and to review significant

financial reporting judgements contained in them.

’s city and site selection decisions are made by

the Board. The project management department at Henan

regional headquarters is in charge of formulating feasibility

studies for development plans and investment strategies,

which takes into acount and involves the participation

of other departments, including the finance department,

enginering management department and costs control

department.

, control measures

are adopted at an operational level. For example, major

construction risks are minimised by reviewing background

information on general construction contractors before their

apointment and imposing strict contractual requirements,

while adhering to regular quality control measures oversen

by the Group and third-party construction supervision

companies.

2023 Anual Report

二零二三年报119

Corporate Governance Report

企业管治报告

‧ 本公司已根据营运需求，就房地产

开发流程的不同方面对个别雇员采

取不同的内部政策及程序。本公司

亦为雇员提供内部及外部培训，以

增进其行业知识，从而管理营运风

险。

‧ 本公司制定了反欺诈及反腐败政策

和举报政策。该等政策为内部员工

列明相关指引、被视作欺诈及腐败

的活动及举报机制。本公司网站开

通了举报渠道以接获外部举报。投

诉或举报可通过邮寄或发送电子邮

件提交。

‧ 本公司亦制定了有关财务申报及月

末财务结算的政策。该等政策列出

了编制每月财务报告的指引、不同

部门的职责、审阅及提交财务相关

文件的流程。该等政策亦列出财务

部门内财务记录编制的职责划分、

本集团内的呈报渠道以及每月财务

结算及监管程序。附属公司的财务

部门负责每日编制财务记录，并根

据每月财务结算核对清单进行每月

财务结算。每月财务报告包括财务

报表、现金流量预测及关键配套时

间表，将由各附属公司的财务经理

审阅后提交予本集团财务部门进行

最终审阅。本集团的财务部门进一

步审批附属公司提交的财务报告，

然后提交予执行董事供其审阅。董

事会每月进一步讨论财务表现。

• the Company has adopted various internal policies and

procedures for individual employes in respect of diferent

aspects of the property development proces based on

the operational neds. The Company also provides both

in-house and external training to the employes in order to

enhance their industry knowledge to manage the operational

risks.

• the Company has established anti-fraud and coruption

policy and whistle blowing policy. The policies have listed

out the guideline, activities considered as fraud and

coruption and whistle blowing mechanism for internal staf.

The reporting chanel is posted on the Company’s website

for external parties’ reporting. The complaints or report can

be filed through postage or email.

• the Company has also established the policies of financial

reporting and month end financial closing which list out the

guideline on preparing the monthly financial pack, the duties

of diferent departments, and the procedures of reviewing

and submision of the financial related documents. The

policies also listed out the segregation of duties of the

financial record preparation within the finance department,

reporting chanel within the Group and the monthly financial

closing and monitoring procedures. The finance department

of the subsidiaries is responsible for preparing the financial

record on a day-to-day basis and perform monthly financial

closing based on the monthly financial closing checklist. The

monthly financial pack including the financial statements,

cash flow forecast and the key suporting schedule are

reviewed by the finance manager of each subsidiary before

submiting to the Group’s finance department for final

review. The Group’s finance department further reviews and

aproves the financial pack received from the subsidiaries

before submision to the Executive Directors for review. The

Board would further discus the financial performance on a

monthly basis.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司120

Corporate Governance Report

企业管治报告

本公司已委聘独立顾问履行本集团之内

部审核职能。年内，独立顾问已根据内

部审核计划进行内部审核检讨。董事会

在审核委员会、独立顾问及管理层报告

的支持下，对截至2023年12月31日止年

度的风险管理及内部监控制度，包括财

务、营运及合规监控进行审阅，并认为

该等制度属有效及充分。

本公司已制订披露政策，为本公司董事、

高级职员、高级管理层及相关雇员处理

机密资料、监督资料披露及回应查询提

供全面指引。

本公司已实施监控程序，确保严禁未经

授权获得及使用内幕消息。

董事有关财务报表的责任

董事确认编制本公司截至2023年12月31

日止年度财务报表的责任。

董事并不知悉任何对本公司持续经营能

力可能引起重大疑虑的重大不确定事件

或情况。

本公司独立核数师关于其对财务报表的

责任声明载于独立核数师报告第127页至

第135页。

核数师酬金

本公司向其外聘核数师长青（香港）会计

师事务所有限公司就其截至2023年12月

31日止年度提供的审核服务支付的酬金

为人民币2,987,000元。

The Company has engaged independent consultant to perform

the internal audit function for the Group. The independent

consultant has conducted its internal audit review activities

acording to the internal audit plan during the year. The

Board, as suported by the Audit Comite, the independent

consultant as wel as the management report, reviewed the risk

management and internal control systems, including the financial,

operational and compliance controls, for the year ended 31

December 2023, and considered that such systems are efective

and adequate.

The Company has developed its disclosure policy which provides

a general guide to the Company’s Directors, oficers, senior

management and relevant employes in handling confidential

information, monitoring information disclosure and responding to

enquiries.

Control procedures have ben implemented to ensure that

unauthorised aces and use of inside information are strictly

prohibited.

DIRECTORS’ RESPONSIBILITY IN RESPECT OF

THE FINANCIAL STATEMENTS

The Directors acknowledge their responsibility for preparing

the financial statements of the Company for the year ended 31

December 2023.

The Directors are not aware of any material uncertainties relating

to events or conditions that may cast significant doubt upon the

Company’s ability to continue as a going concern.

The statement of the independent auditor of the Company about

their responsibilities on the financial statements is set out in the

independent auditor’s report on pages 127 to 135.

AUDITORS’ REMUNERATION

The remuneration paid to the Company’s external auditors of the

Company, Mesrs. McMilan Wods (Hong Kong) CPA Limited, in

respect of audit services for the year ended 31 December 2023

amounted to RMB2,987,000.

2023 Anual Report

二零二三年报121

Corporate Governance Report

企业管治报告

公司秘书

梁锦晖先生为本公司的公司秘书，彼为

本公司雇员且了解本公司的日常事务。

于截至2023年12月31日止年度，彼根据

上市规则第3.29条参加不少于15小时的

Corporate Governance Report

企业管治报告

于股东大会上提呈建议

开曼群岛公司法或本公司组织章程细则

并无有关允许股东于股东大会上动议新

决议案的规定。股东如欲动议决议案，

可根据上段所述程序要求本公司召开股

东大会。

向董事会提出查询

股东如欲向董事会提出任何查询，可向

本公司发送书面查询。本公司一般不会

处理口头或匿名查询。

联络详情

股东可按下文所述方式发送其查询或上

述要求：

地址：香港铜锣湾礼顿道77号礼顿中

心14楼1409室

（收件人为董事会╱公司秘书）

电邮： enquiry@evereachgrp.com

为免生疑问，股东必须递交及发出正式

签署的书面要求、通告或声明或查询（视

情况而定）的正本至上述地址，并提供

其全名、联络方式以及身份，以便本公

司回复。股东资料可能根据法律规定而

予以披露。

Puting Forward Proposals at General Metings

There is no provision alowing shareholders to move new

resolutions at general metings under the Cayman Islands

Companies Acts or the Articles of Asociation of the Company.

Shareholders who wish to move a resolution may request the

Company to convene a general meting folowing the procedures

set out in the preceding paragraph.

Puting Forward Enquiries to the Board

For puting forward any enquiries to the Board, shareholders

may send writen enquiries to the Company. The Company wil

not normaly deal with verbal or anonymous enquiries.

Contact Details

Shareholders may send their enquiries or requests as mentioned

above to the folowing:

Adres: Rom 1409, Flor 14, Leighton Centre, 77 Leighton

Road, Causeway Bay, Hong Kong

(For the atention of the Board of Directors/

Company Secretary)

Email: enquiry@evereachgrp.com

For the avoidance of doubt, shareholder(s) must deposit and

send the original duly signed writen requisition, notice or

statement, or enquiry (as the case may be) to the above adres

and provide their ful name, contact details and identification in

order to give efect thereto. Shareholders’ information may be

disclosed as required by law.

2023 Anual Report

二零二三年报123

Corporate Governance Report

企业管治报告

与股东及投资者沟通╱投资者关系

本公司相信，与股东有效沟通对促进投

资者关系及投资者对本集团业务表现及

策略之了解非常重要。因此，本公司已

设立网站(w.evereachgroup.com)。

网站内载有最新信息、有关本公司业务

营运及发展的最新情况、本公司的财务

资料、企业管治常规及其他资料，以供

公众查阅。

本公司尽力保持与股东之间的对话，尤

其是透过股东周年大会及其他股东大会。

于股东周年大会上，董事（或其代表（如

适用）将与股东会面并回答彼等的查询。

于回顾年度内，本公司并无对其组织章

程细则作出任何变更。本公司组织章程

细则的最新版本亦可于本公司网站及联

交所网站查阅。

有关股东的政策

本公司实行股东通讯政策以确保股东的

意见及关注得到适当处理。本公司于年

内对股东通讯政策的执行情况及有效性

进行年度审阅，结论是有关政策在接触

本公司股东方面持续有效。

COMUNICATION WITH SHAREHOLDERS AND

INVESTORS/INVESTOR RELATIONS

The Company considers that efective comunication with

shareholders is esential for enhancing investor relations and

investor understanding of the Group’s busines performance and

strategies. For this purpose, the Company has set up a website

(w.evereachgroup.com), where relevant latest information,

the up-to-date state of the Company’s busines operation and

development, the Company’s financial information and corporate

governance practices and other data are available to the public.

The Company endeavours to maintain an on-going dialogue with

shareholders and in particular, through anual general metings

and other general metings. At the anual general meting,

directors (or their delegates as apropriate) are available to met

shareholders and answer their enquiries.

During the year under review, the Company has not made any

changes to its Articles of Asociation. An up-to-date version of

the Company’s Articles of Asociation is also available on the

Company’s website and the Stock Exchange’s website.

Policies relating to Shareholders

The Company has in place a shareholders’ comunication

policy to ensure that shareholders’ views and concerns

are apropriately adresed. The Company conducted its

anual review of the implementation and efectivenes of

the shareholders’ comunication policy during the year and

concluded that it continues to be efective in engaging with the

Company’s shareholders.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司124

Corporate Governance Report

企业管治报告

股东通讯政策

本公司已建立以下多个途径以维持与股

东进行持续沟通：

(a) 公司通讯

上市规则所界定的「公司通讯」是指

本公司为供其任何证券持有人知悉

或采取行动而发出或将发出的任何

文件，包括但不限于本公司的下列

文件：(a)董事会报告、年度账目连

同核数师报告副本以及其财务摘要

报告（如适用）；(b)中期报告及其中

期摘要报告（如适用）；(c)会议通告；

(d)上市文件；(e)通函；及(f)代表委任

表格。本公司的公司通讯将按上市

规则的规定适时刊载于联交所网站

(w.hkex.com.hk)。公司通讯将按

照上市规则的规定及时以中英文或

在允许的情况下以单一语言向股东

及本公司证券的非登记持有人提供。

股东及本公司非登记证券持有人有

权选择公司通讯的语言版本（英文

或中文）或接收方式（印刷版或电子

版）。

(b) 符合上市规则的公告及其他文件

本公司应根据上市规则在联交所网

站及时发布公告（如有关内幕消息、

公司行动及交易等）及其他文件（如

组织章程大纲及细则）。

任何登载于联交所网站的本公司资

料或文件亦将登载于本公司的网站

(w.evereachgroup.com)。

Shareholders Comunication Policy

The Company has established a number of chanels for

maintaining an on-going dialogue with its Shareholders as

folows:

(a) Corporate Comunication

Corporate Comunication as defined under the Listing

Rules refers to any document isued or to be isued by the

Company for the information or action of holders of any

of its securities, including but not limited to the folowing

documents of the Company: (a) the Directors report, anual

acounts together with a copy of the auditors report and,

where aplicable, its sumary financial report; (b) the

interim report and, where aplicable, its sumary interim

report; (c) a notice of meting; (d) a listing document; (e) a

circular; and (f) a proxy form. The Corporate Comunication

of the Company wil be published on the Stock Exchanges

website (w.hkex.com.hk) in a timely maner as required

by the Listing Rules. Corporate Comunication wil be

provided to Shareholders and non-registered holders of the

Company’s securities in both English and Chinese versions

or where permited, in a single language, in a timely

maner as required by the Listing Rules. Shareholders

and non-registered holders of the Company’s securities

shal have the right to chose the language (either

English or Chinese) or means of receipt of the Corporate

Comunication (in printed form or through electronic

means).

(b) Anouncements and Other Documents pursuant to

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 Exchanges website in a timely

maner in acordance with the Listing Rules.

Any information or documents of the Company posted on

the Stock Exchanges website wil also be published on the

Company’s website (w.evereachgroup.com).

2023 Anual Report

二零二三年报125

Corporate Governance Report

企业管治报告

(d) 股东大会

本公司股东周年大会及其他股东大

会是本公司与股东沟通的主要渠道。

本公司应当按照上市规则的规定，

及时向股东提供有关于股东大会上

提呈的决议案的相关资料。所提供

的资料应合理及必要地能供股东就

提呈的决议案作出知情决定。我们

鼓励股东参与股东大会，或倘股东

未能出席会议，亦可委任受委代表

出席会议并在会上投票。在适当或

需要时，董事会主席及其他董事会

成员、董事委员会主席或其代表，

以及外聘核数师应出席本公司股东

大会以回答股东提问（如有）。独立

董事委员会（如有）的主席亦应出席

任何批准关连交易或任何其他须经

独立股东批准的交易的股东大会以

于会上回应问题。

(e) 股东查询

查询股权

股东应透过htps:/w.tricoris.com

的网上股权查询服务，或发送电邮

至is-enquiries@hk.tricorglobal.com，

或拨打热线+852 2980 1333，或亲

身前往位于香港夏悫道16号远东金

融中心17楼的公众柜台，直接向本

公司的股份过户登记分处卓佳证券

登记有限公司提出与彼等股权有关

的查询。

(d) Shareholders Metings

The anual general meting and other general metings

of the Company are primary forum for comunication

betwen the Company and its Shareholders. The Company

shal provide Shareholders with relevant information

on the resolution(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 Shareholders to make an informed decision on the

proposed resolution(s). 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. Where apropriate

or required, the Chairman of the Board and other Board

members, the chairmen of board comites or their

delegates, and the external auditors should atend general

metings of the Company to answer Shareholders questions

(if any). The chairman of the independent board comite

(if any) should also be available to answer questions at

any general meting to aprove a conected transaction

or any other transaction that is subject to independent

Shareholders aproval.

(e) Shareholders Enquiries

Enquiries about Shareholdings

Shareholders should direct their enquiries about their

shareholdings to the Company’s branch share registrar,

Tricor Investor Services Limited, via its online holding

enquiry service at htps:/w.tricoris.com, or send email

to is-enquiries@hk.tricorglobal.com or cal its hotline at +852

2980 1333, or go in person to its public counter at 17/F, Far

East Finance Centre, 16 Harcourt Road, Hong Kong.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司126

Corporate Governance Report

企业管治报告

向董事会及本公司查询关于企业管

治或其他事项

一般而言，本公司不会处理口头

或匿名查询。股东可透过电邮至

enquiry@evereachgrp.com或邮寄至

香港铜锣湾礼顿中心1409室向董事

会作出查询。

股息政策

本公司已根据企业管治守则守则条文F.1.1

采纳股息派付政策，当中载有派付股息

所考虑的因素。于厘定是否建议派付股

息及相关股息支付比率时，董事会考

虑（包括但不限于）本集团的盈利表现、

财务状况、预期营运资金需求、投资需

求、未来扩展计划及一般经济状况，以

及可能会对本公司业务造成影响的其他

外部因素。董事会致力通过可持续的股

息政策在符合股东期望与谨慎管理资本

之间保持平衡，并将持续审阅股息政策

及于适当时作出修订。

Enquiries about Corporate Governance or Other Maters to

be put to the Board and the Company

The Company wil not normaly deal with verbal or

anonymous enquiries. Shareholders may send any enquiries

to the Board by email: enquiry@evereachgrp.com or by

post to Rom 1409, Leighton Centre, Causeway Bay, Hong

Kong.

DIVIDEND POLICY

The Company has adopted a policy on payment of dividends

pursuant to code provision F.1.1 of the CG Code which sets

out the factors in consideration of the payment of dividend. In

determining whether to propose a dividend and the relevant

dividend pay-out ratio, the Board wil consider, including but not

limited to, the Group’s earnings performance, financial position,

expected working capital requirements, investment requirements,

future expansion plan and general economic condition as wel as

other external factors that may have an impact on the busines

of the Company. The Board endeavours to maintain a balance

betwen meting shareholders’ expectations and prudent

capital management with a sustainable dividend policy and

wil continualy review the same and make modification when

apropriate.

2023 Anual Report

二零二三年报127

Independent Auditor’s Report

独立核数师报告

To the Shareholders of

Ever Reach Group (Holdings) Company Limited

(incorporated in the Cayman Islands with limited liability)

OPINION

We have audited the consolidated financial statements of Ever

Reach Group (Holdings) Company Limited (the “Company”)

and its subsidiaries (colectively refered to as the “Group”) set

out on pages 136 to 314, which comprise the consolidated

statement of financial position as at 31 December 2023, and the

consolidated statement of profit or los, consolidated statement

of comprehensive income, consolidated statement of changes

in equity and 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 HKFRS Acounting Standards isued

by the Hong Kong Institute of Certified Public Acountants (the

“HKICPA”) and have ben properly prepared in compliance

with disclosure requirements of the Hong Kong Companies

Ordinance.

致恒达集团（控股）有限公司

全体股东

（于开曼群岛注册成立的有限公司）

意见

吾等已审核第136至314页所载恒达集团

（控股）有限公司（「贵公司」）及其附属公司

（统称「贵集团」）的综合财务报表，当中

包括2023年12月31日的综合财务状况表

以及截至该日止年度的综合损益表、综

合全面收益表、综合权益变动表及综合

现金流量表以及综合财务报表附注（包括

重大会计政策资料）。

吾等认为，综合财务报表已根据香港会

计师公会（「香港会计师公会」）颁布的香

港财务报告准则会计准则真实而中肯地

反映贵集团于2023年12月31日的综合

财务状况，以及其截至该日止年度的综

合财务表现及综合现金流量，并已遵照

《香港公司条例》的披露规定妥为编制。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司128

Independent Auditor’s Report

独立核数师报告

BASIS FOR OPINION

We conducted our audit in acordance with Hong Kong

Standards on Auditing (“HKSAs”) isued by the HKICPA. 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 HKICPA’s Code of Ethics for

Profesional Acountants (the “Code”), 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.

MATERIAL UNCERTAINTY RELATED TO GOING

CONCERN

We draw atention to note 2 to the consolidated financial

statements, which indicates that, as at 31 December

2023, the Group had total curent asets of aproximately

RMB8,703,626,000, including cash and cash equivalents of

aproximately RMB274,808,000. In contrast, the Group faced

total curent liabilities of aproximately RMB6,931,092,000,

including curent portion of bank borowings and other long-

term borowings with an agregate carying amount of

aproximately RMB678,592,000 due within twelve months from

the end of the reporting period, as wel as capital comitments

of aproximately RMB1,375,167,000 for properties under

development for sale and land use rights. In adition, the Group

was also exposed to potential cash outflows arising from the

financial guarantes isued to third parties and related parties

of aproximately RMB7,187,911,000 as at 31 December 2023.

In light of the relative low cash balances, significant short-term

obligations within next twelve months and the potential cash

outflows arising from the financial guarantes isued, together

with uncertainties surounding the Group’s ability to generate

suficient operating cash flows, these events or conditions

indicate that a material uncertainty exists that may cast

significant doubt on the Group’s ability to continue as a going

concern. Our opinion is not modified in respect of this mater.

意见的基准

吾等已根据香港会计师公会颁布的香港

审计准则（「香港审计准则」）进行审计。

吾等在该等准则下承担的责任已在本报

告「核数师就审核综合财务报表所承担

的责任」部分中作进一步阐述。根据香港

会计师公会的《专业会计师道德守则》（「守

则」），吾等独立于贵集团，并已根据

守则履行吾等的其他道德责任。吾等相

信，吾等所获得的审核凭证能为吾等的

意见提供充分及适当的基础。

有关持续经营的重大不确定因素

吾等提请阁下注意综合财务报表

附注2。附注2说明于2023年12月31

日，贵集团拥有流动资产总额约人民

币8,703,626,000元，包括现金及现金等

价物约人民币274,808,000元。另一方

面，贵集团面对约人民币6,931,092,000

元的流动负债总额，包括账面总值约人

民币678,592,000元的银行及其他长期

借款的即期部分（将于报告期末起计未

来十二个月内到期），以及开发中待售

物业及土地使用权的资本承担约人民币

1,375,167,000元。此外，于2023年12月

31日，贵集团面临因向第三方及关联

方提供财务担保而可能产生的现金流出

约人民币7,187,911,000元。鉴于较低的

现金结余、未来十二个月内大额短期责

任以及因提供财务担保而可能产生的现

金流出，连同针对贵集团产生足够营

运现金流能力的不明朗因素，该等事项

或情况显示存在重大不明朗因素，可能

对贵集团持续经营能力产生重大疑问。

吾等并无就此事项修正意见。

Key audit matter	How our audit addressed the key audit matter
关键审计事项	吾等的审计如何处理关键审计事项

2023 Anual Report

二零二三年报129

Independent Auditor’s Report

独立核数师报告

关键审计事项

关键审计事项是根据吾等的专业判断，

认为对本期综合财务报表的审计最为重

要的事项。该事项是在吾等审计整体综

合财务报表及出具意见时进行处理的，

且吾等不会对该事项提供单独的意见。

除《有关持续经营的重大不确定因素》所

述事项之外，吾等所识别的关键审计事

项为持作出售或开发中待售物业的可变

现净值。

KEY AUDIT MATER

Key audit mater is the mater that, in our profesional

judgement, was of most significance in our audit of the

consolidated financial statements of the curent period. This

mater was 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

this mater. In adition to the mater described in the Material

Uncertainty Related to Going Concern, the key audit mater

we identified is net realisable value of properties held or under

development for sale.

Net realisable value of properties held or under

development for sale

持作出售或开发中待售物业的可变现净值

Refer to notes 4.6, 5 and 24 to the consolidated

financial statements.

请参阅综合财务报表附注4.6、5及24。

As at 31 December 2023, the carying amount of

the Group’s properties held or under development

for sale is aproximately RMB7,521,685,000, net of

provision for properties held or under development

for sale of aproximately RMB213,263,000. Provision

for properties held or under development for sale of

aproximately RMB95,062,000 was recognised in

profit or los during the year ended 31 December

2023.

于2023年12月31日，扣除约人民币213,263,000元的

持作出售物业拨备后，贵集团的持作出售物业或开

发中待售物业的账面值约为人民币7,521,685,000元。

截至2023年12月31日止年度确认于损益的持作出售或

开发中待售物业拨备约为人民币95,062,000元。

Our procedures in relation to the net realisable

value of properties held or under development for

sale included:

我们对持作出售或开发中待售物业的可变现净值

的程序包括：

• Obtaining an understanding of the asesment

proces of the net realisable value of

properties held or under development for sale;

• 了解持作出售或开发中待售物业可变现净值

的评估过程；

Key audit matter	How our audit addressed the key audit matter
关键审计事项	吾等的审计如何处理关键审计事项

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司130

Independent Auditor’s Report

独立核数师报告

Net realisable value of properties held or under

development for sale (Continued)

持作出售或开发中待售物业的可变现净值（续）

Properties held or under development for sale are

stated at the lower of cost and net realisable value. In

asesing the net realisable value of properties held or

under development for sale, judgements and estimates

are required to be exercised by the directors of the

Company in determining the future market prices,

seling expenses and cost of completion with reference

to the recent market prices and seling expenses of

similar property types in the same project or by similar

properties, the forecast real estate market conditions

and the actual development cost of the Group’s

completed projects, adjusted by curent market data.

持作出售或开发中待售物业乃以成本与可变现净值两

者中较低者列账。在评估持作出售或开发中待售物业

之可变现净值时，贵公司董事须作出判断及估计，

在参考同一项目中相似类型物业或类似物业的近期市

价及销售开支，推测的房地产市场状况以及贵集团

已完成项目的实际开发成本后，厘定未来市价、销售

开支及完工成本，并根据当前市场数据作出调整。

We have identified the net realisable value of

properties held or under development for sale as a

key audit mater because of their significance to the

consolidated financial statements and the involvement

of a significant degre of judgements and estimates

used by the directors of the Company when asesing

the net realisable value.

吾等将持作出售或开发中待售物业的可变现净值识别

为关键审计事项，原因是其对综合财务报表的重大性，

且贵公司董事在评估可变现净值时涉及大量判断及

估计。

• Evaluating the reasonablenes of the future

market prices, seling expenses and cost of

completion used in the asesment of net

realisable value of the properties held or under

development for sale, on a sample basis, by

comparing it to (i) actual market prices and

seling expenses of the similar property types

in the same project or by similar properties;

(i) the actual development cost of similar

completed properties of the Group; and (i)

market adjustment factor to curent available

market data;

• 针对用于评估持作出售或开发中待售物业可

变现净值的未来市价、销售开支及完工成本，

抽样比较(i)同一项目中相似类型物业或其他类

似物业的实际市价及销售开支；(i) 贵集团已

完成类似物业的实际开发成本；及(i)根据当

前可得市场数据进行市场调整因素，借以评

估其是否合理；

• performing test on the subsequent sales of

properties held or under development for

sale, on a sample basis, and comparing

the actual sales price after the end of the

reporting period to the net realisable value as

determined by the directors of the Company;

and

• 抽样测试持作出售或开发中待售物业的后续

销售，比较报告期之后实际售价与贵公司董

事所厘定的可变现净值；及

• performing recalculation of the provision for

properties held or under development for sale.

KEY AUDIT MATER (CONTINUED)关键审计事项（续）

2023 Anual Report

二零二三年报131

Independent Auditor’s Report

独立核数师报告

其他事项

贵集团截至2022年12月31日止年度的综

合财务报表乃由另一名核数师审计，该

名核数师已于2023年4月4日对该等报表

发表无保留意见。

其他资料

贵公司董事须对其他资料负责。其他资

料包括年报所载的全部资料（但不包括

综合财务报表及吾等就此出具的核数师

报告）。

吾等对综合财务报表的意见并不涵盖其

他资料，吾等不会对该等其他资料发表

任何形式的鉴证结论。

结合吾等对综合财务报表的审计，吾等

的责任是阅读其他资料，并在此过程中，

考虑其他资料是否与综合财务报表或吾

等在审计过程中所了解的情况存在重大

抵触或者似乎存在重大错误陈述的情况。

基于吾等所执行的工作，如果吾等认为

其他资料存在重大错误陈述，吾等需要

报告该事实。吾等在这方面没有任何需

要报告。

董事及审核委员会就综合财务报表

须承担的责任

贵公司董事须负责根据香港会计师公会

颁布的香港财务报告准则会计准则及香

港公司条例的披露规定编制真实而中肯

的综合财务报表，并对其认为使综合

财务报表的编制不存在由于欺诈或错误

而导致的重大错误陈述所需的内部控制

负责。

OTHER MATER

The consolidated financial statements of the Group for the year

ended 31 December 2022 were audited by another auditor who

expresed an unmodified opinion on those statements on 4 April

2023.

OTHER INFORMATION

The directors of the Company are responsible for the other

information. The other information comprises al of the

information included in the anual report other than the

consolidated financial statements and our auditor’s report

thereon.

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 DIRECTORS AND THE

AUDIT COMITE 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 HKFRS Acounting Standards isued

by the HKICPA and the disclosure requirements of the Hong

Kong Companies Ordinance, and for such internal control as the

directors of the Company determine is necesary to enable the

preparation of consolidated financial statements that are fre

from material mistatement, whether due to fraud or eror.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司132

Independent Auditor’s Report

独立核数师报告

董事及审核委员会就综合财务报表

须承担的责任（续）

在编制综合财务报表时，贵公司董事

负责评估贵集团持续经营的能力，并

在适用情况下披露与持续经营有关的事

项，以及使用持续经营为会计基础，除

非贵公司董事有意将贵集团清盘或

停止经营，或别无其他实际的替代方案。

审核委员会协助贵公司董事履行监

督贵集团财务报告程序的责任。

核数师就审核综合财务报表所承担

的责任

吾等的目标，是对综合财务报表整体是

否不存在由于欺诈或错误而导致的重大

错误陈述取得合理保证，并出具包括吾

等意见的核数师报告。吾等仅根据协定

的委聘条款向阁下（作为整体）报告吾

等的意见，除此之外本报告别无其他目

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。

合理保证是高水平的保证，但不能保证

按香港审计准则进行的审计，在某一重

大错误陈述存在时总能发现。错误陈述

可以由欺诈或错误引起，如果合理预期

它们单独或汇总起来可能影响综合财务

报表使用者依赖该等综合财务报表作出

的经济决定，则有关的错误陈述可被视

作重大。

RESPONSIBILITIES OF DIRECTORS AND THE

AUDIT COMITE FOR THE CONSOLIDATED

FINANCIAL STATEMENTS (CONTINUED)

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 Audit Comite asists the directors of the Company 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. We

report our opinion solely to you, as a body, in acordance with

our agred terms of engagement, 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 HKSAs

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.

2023 Anual Report

二零二三年报133

Independent Auditor’s Report

独立核数师报告

核数师就审核综合财务报表所承担

的责任（续）

在根据香港审计准则进行审计的过程中，

吾等运用了专业判断，保持了专业怀疑

态度。吾等亦：

‧ 识别和评估由于欺诈或错误而导致

综合财务报表存在重大错误陈述的

风险，设计及执行审计程序以应对

这些风险，以及获取充足和适当的

审计凭证，作为吾等意见的基础。

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高于未

能发现因错误而导致的重大错误陈

述的风险。

‧ 了解与审计相关的内部控制，以

设计适当的审计程序，但目的并非

对贵集团内部控制的有效性发表

意见。

‧ 评价贵公司董事所采用会计政策

的恰当性及作出会计估计和相关披

露的合理性。

AUDITOR’S RESPONSIBILITIES FOR THE

AUDIT OF THE CONSOLIDATED FINANCIAL

STATEMENTS (CONTINUED)

As part of an audit in acordance with HKSAs, we exercise

profesional judgement and maintain profesional skepticism

throughout the audit. We also:

• 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 of the Company.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司134

Independent Auditor’s Report

独立核数师报告

核数师就审核综合财务报表所承担

的责任（续）

‧ 对贵公司董事采用持续经营会计

基础的恰当性作出结论，及根据所

获取的审计凭证，确定是否存在与

事项或情况有关的重大不确定性，

从而可能导致对贵集团的持续经

营能力产生重大疑虑。如果吾等认

为存在重大不确定性，则有必要在

核数师报告中提请使用者注意综合

财务报表中的相关披露，或假若有

关的披露不足，则吾等应当发表非

无保留意见。吾等的结论是基于核

数师报告日止所取得的审计凭证作

出。然而，未来事项或情况可能导

致贵集团不能持续经营。

‧ 评价综合财务报表的整体列报方式、

结构和内容，包括披露，以及综合

财务报表是否中肯反映有关交易和

事项。

‧ 就贵集团内实体或业务活动的财

务资料获取充足、适当的审计凭证，

以便发表对综合财务报表的意见。

吾等负责集团审计工作的方向、监

督及执行。吾等为审计意见承担全

部责任。

吾等与审核委员会沟通了（其中包括）计

划的审计范围、时间安排及重大审计发

现等，包括吾等在审计中识别出内部控

制的任何重大缺陷。

AUDITOR’S RESPONSIBILITIES FOR THE

AUDIT OF THE CONSOLIDATED FINANCIAL

STATEMENTS (CONTINUED)

’s

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.

, 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.

2023 Anual Report

二零二三年报135

Independent Auditor’s Report

独立核数师报告

核数师就审核综合财务报表所承担

的责任（续）

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专业道德要

求，并与他们沟通有可能合理地被认为

会影响吾等独立性的所有关系和其他事

项，以及在适用的情况下，为减低威胁

而采取的行动或所应用的防范措施。

从与审核委员会沟通的事项中，吾等确

定对本期综合财务报表的审计最为重要

的事项，因而构成关键审计事项。吾等

在核数师报告中描述这些事项，除非法

律法规不允许公开披露该事项，或在极

端罕见的情况下，如果合理预期在吾等

报告中沟通某事项造成的负面后果会超

过产生的公众利益，吾等决定不应在报

告中沟通该事项。

长青（香港）会计师事务所有限公司

执业会计师

卢家麒

审核项目董事

执业证书编号：P06633

香港湾仔

骆克道188号

兆安中心24楼

香港，2025年7月18日

AUDITOR’S RESPONSIBILITIES FOR THE

AUDIT OF THE CONSOLIDATED FINANCIAL

STATEMENTS (CONTINUED)

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.

From the maters comunicated with the Audit Comite,

we determine the mater that was of most significance in the

audit of the consolidated financial statements of the curent

period and is therefore the key audit mater. We describe this

mater 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.

McMilan Wods (Hong Kong) CPA Limited

Certified Public Acountants

Lo Ka Ki

Audit Engagement Director

Practising Certificate Number: P06633

24/F., Siu On Centre

188 Lockhart Road

Wan Chai, Hong Kong

Hong Kong, 18 July 2025

2023
2023年
RMB’000
人民币千元
3,565,598
(3,131,395)
434,203
(2,920)
(168,533)
(131,097)
3,265
4,071
(5,261)
133,728
1,073
(930)
143
133,871
(97,054)
36,817
40,944
(4,127)
36,817
3.41

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司136

Consolidated Statement of Profit or Los

For the year ended 31 December 2023

综合损益表

截至2023年12月31日止年度

2022年

NotesRMB’000

附注人民币千元

Revenue收入72,861,771

Cost of sales销售成本(2,440,395)

Gros profit毛利421,376

Fair value loses on investment

properties

投资物业的公平值

亏损19(2,160)

Seling and marketing expenses销售及市场推广开支(124,270)

Administrative expenses行政开支(135,658)

Reversal of alowance for impairment

of other receivables

拨回其他应收款项

减值拨备25411

Other income其他收入92,841

Other loses, net其他亏损，净额10(8,131)

Operating profit经营利润154,409

Finance income财务收入111,146

Finance costs财务成本11(1,137)

Finance income, net财务收入，净额9

Profit before income tax除所得税前利润12154,418

Income tax expenses所得税开支13(76,649)

Profit for the year年内利润77,769

Profit/(los) for the year

atributable to:

下列各方应占年内

利润╱（亏损）：

Owners of the Company本公司拥有人84,812

Non-controling interests非控股权益(7,043)

77,769

Earnings per share

(expresed in RMB cents)

每股盈利

（以人民币分列示）

— Basic and diluted— 基本及摊薄167.07

2023
2023年
RMB’000
人民币千元
36,817
40,944
(4,127)
36,817

2023 Anual Report

二零二三年报137

Consolidated Statement of Comprehensive Income

For the year ended 31 December 2023

综合全面收益表

截至2023年12月31日止年度

2022年

RMB’000

人民币千元

Profit and total comprehensive income for

the year

年内利润及全面收益总额

77,769

Total comprehensive income/(expense)

atributable to:

下列各方应占全面

收益╱（开支）总额：

Owners of the Company本公司拥有人84,812

Non-controling interests非控股权益(7,043)

77,769

2023
2023年
RMB’000
人民币千元
35,454
119,600
13,184
13,098
53,323
146,920
381,579
40,810
7,521,685
582,461
114,989
3,282
165,591
274,808
8,703,626
9,085,205

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司138

Consolidated Statement of Financial Position

As at 31 December 2023

综合财务状况表

于2023年12月31日

2022年

NotesRMB’000

附注人民币千元

ASETS资产

Non-curent asets非流动资产

Property, plant and equipment物业、厂房及设备1837,017

Investment properties投资物业19122,520

Right-of-use asets使用权资产2017,047

Intangible asets无形资产2113,825

Interests in asociates于联营公司的权益22—

Defered income tax asets递延所得税资产35175,793

Total non-curent asets非流动资产总值366,202

Curent asets流动资产

Prepayments for leasehold land租赁土地预付款项23232,990

Properties held or under

development for sale

持作出售或开发中

待售物业248,485,272

Other receivables and

prepayments

其他应收款项和

预付款项25423,473

Prepaid income taxes预付所得税113,271

Contract costs合同成本6,451

Restricted bank deposits受限制银行存款26(b)180,778

Cash and cash equivalents现金及现金等价物26(a)221,059

Total curent asets流动资产总值9,663,294

Total asets总资产10,029,496

2023
2023年
RMB’000
人民币千元
10,645
299,188
1,296,860
205,684
1,812,377
45,664
1,858,041
232,500
37,537
9,289
16,746
296,072

2023 Anual Report

二零二三年报139

Consolidated Statement of Financial Position

As at 31 December 2023

综合财务状况表

于2023年12月31日

2022年

NotesRMB’000

附注人民币千元

CAPITAL AND RESERVES资本及储备

Share capital股本2710,645

Share premium股份溢价27299,188

Retained profits保留利润1,272,885

Other reserves其他储备28188,715

Equity atributable to owners

of the Company

本公司拥有人应占权益

1,771,433

Non-controling interests非控股权益102,034

Total equity总权益1,873,467

LIABILITIES负债

Non-curent liabilities非流动负债

Bank borowings银行借款30130,500

Other long-term borowings其他长期借款32147,005

Lease liabilities租赁负债3413,441

Defered income tax liabilities递延所得税负债3515,900

Total non-curent liabilities非流动负债总额306,846

2023
2023年
RMB’000
人民币千元
2,007,485
182,900
—
495,692
3,956,814
6,275
281,926
6,931,092
7,227,164
9,085,205
1,772,534
2,154,113

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司140

Consolidated Statement of Financial Position

As at 31 December 2023

综合财务状况表

于2023年12月31日

2022年

NotesRMB’000

附注人民币千元

Curent liabilities流动负债

Trade and other payables贸易及其他应付款项292,272,588

Bank borowings银行借款30193,000

Other borowings其他借款313,500

Curent portion of other long-term

borowings

其他长期借款的

即期部分32198,840

Contract liabilities合同负债334,854,156

Lease liabilities租赁负债347,209

Curent income tax liabilities即期所得税负债319,890

Total curent liabilities流动负债总额7,849,183

Total liabilities总负债8,156,029

Total equity and liabilities总权益及负债10,029,496

Net curent asets流动资产净额1,814,111

Total asets les curent

liabilities

总资产减流动负债

2,180,313

The consolidated financial statements on pages 136 to 314 were

aproved and authorised for isue by the board of directors on

18 July 2025 and are signed on its behalf by:

Li XiaobingWang Zhenfeng

李小冰王振峰

DirectorDirector

董事董事

第136至314页的综合财务报表已于2025

年7月18日经董事会批准及授权刊发，且

由下列人士代其签署：

10,645	299,188	1,272,885	188,715	1,771,433	102,034	1,873,467
—	—	40,944	—	40,944	(4,127)	36,817
—	—	—	—	—	(2,800)	(2,800)
—	—	(16,969)	16,969	—	—	—
—	—	—	—	—	4,000	4,000
—	—	—	—	—	(53,443)	(53,443)
—	—	23,975	16,969	40,944	(56,370)	(15,426)
10,645	299,188	1,296,860	205,684	1,812,377	45,664	1,858,041

2023 Anual Report

二零二三年报141

Consolidated Statement of Changes in Equity

For the year ended 31 December 2023

综合权益变动表

截至2023年12月31日止年度

Atributable to owners of the Company

本公司拥有人应占

capital

premium

Retained

profits

Other

reservesSub-total

Non-

controling

interests

Total

equity

股本股份溢价保留利润其他储备小计非控股权益总权益

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

(Note 28)

（附注28）

At 1 January 2022于2022年1月1日10,645299,1881,252,647184,3921,746,87298,5881,845,460

Profit/(los) and total comprehensive

income/(expense) for the year

年内利润╱（亏损）及全面收益╱

（开支）总额—84,812—84,812(7,043)77,769

Transactions with owners与拥有人的交易

Dividends paid (note 17)已付股息（附注17）—(59,998)—(59,998)—(59,998)

Apropriation to statutory surplus reserve转拨至法定盈余储备—(4,576)4,576—

Capital contributions from non-controling

shareholders

非控股东注资

—15,60015,600

Transactions with non-controling shareholders

(note 42(c)

与非控股东的交易

（附注42(c)）—(253)(253)(5,111)(5,364)

—20,2384,32324,5613,44628,007

At 31 December 2022于2022年12月31日10,645299,1881,272,885188,7151,771,433102,0341,873,467

At 1 January 2023于2023年1月1日

Profit/(los) and total comprehensive

income/(expense) for the year

年内利润╱（亏损）及全面收益╱

（开支）总额

Transactions with owners与拥有人的交易

Dividends paid to non-controling shareholders向非控股东派付的股息

Apropriation to statutory surplus reserve转拨至法定盈余储备

Capital contributions from non-controling

shareholders

非控股东注资

Disposal of a subsidiary (note 36(b)出售一间附属公司（附注36(b)）

At 31 December 2023于2023年12月31日

2023
2023年
RMB’000
人民币千元
102,988
(107,017)
(4,029)
(6,718)
—
43
(55,730)
5,007
(3,803)
3,360
(83)
1,073
15,187
(41,664)

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司142

Consolidated Statement of Cash Flows

For the year ended 31 December 2023

综合现金流量表

截至2023年12月31日止年度

2022年

RMB’000

人民币千元

Cash flows from operating activities经营活动所得现金流量

Net cash generated from operations

(Note 37(a)

营运产生现金净额

（附注37(a)）312,974

PRC Corporate Income Tax and land

apreciation tax paid

已付中国企业所得税及

土地增值税(230,579)

Net cash (used in)/generated from

operating activities

经营活动（所用）╱所得

现金净额82,395

Cash flows from investing activities投资活动所得现金流量

Purchase of property, plant and equipment购置物业、厂房及设备(4,377)

Proceds from disposal of financial asets at

fair value through profit or los

出售按公平值透过损益入账

的金融资产的所得款项6,000

Proceds from disposal of property, plant and

equipment

出售物业、厂房及设备

所得款项77

Temporary funding provided to third parties向第三方提供的临时资金(25,000)

Repayment of temporary funding

from third parties

第三方偿还的临时资金

181,730

Temporary fundings advanced to a related

party

向一名关联方垫付临时资金

(290)

Repayment of temporary fundings from a

related party

一名关联方偿还临时资金

2,000

Net cash outflows from disposal of

subsidiaries (note 36)

出售附属公司的现金流出

净额（附注36）—

Interest received已收利息1,146

Withdrawals of restricted bank deposits提取受限制现金存款(33,942)

Net cash (used in)/from investing

activities

投资活动（所用）╱所得

现金净额127,344

2023
2023年
RMB’000
人民币千元
394,516
(302,616)
(3,500)
307,384
(120,000)
(61,302)
5,047
(4,039)
9,950
(53,386)
33,218
(101,045)
4,000
(5,055)
(930)
—
(2,800)
—
99,442
53,749
221,059
274,808

2023 Anual Report

二零二三年报143

Consolidated Statement of Cash Flows

For the year ended 31 December 2023

综合现金流量表

截至2023年12月31日止年度

2022年

RMB’000

人民币千元

Cash flows from financing activities融资活动所得现金流量

Bank borowings raised筹集银行借款292,500

Repayment of bank borowings偿还银行借款(233,000)

Repayment of other borowings偿还其他借款(53,080)

Other long-term borowings raised筹集其他长期借款68,468

Repayment of other long-term borowings偿还其他长期借款(95,000)

Interests paid on bank and other borowings已付银行及其他借款利息(62,424)

Temporary fundings advanced from related

parties

关联方垫付的临时资金

265,860

Repayment of temporary fundings to related

parties

向关联方偿还临时资金

(273,876)

Temporary funding advanced from third

parties

第三方垫付的临时资金

204,464

Repayment of temporary funding advanced

from third parties

向第三方偿还垫付的

临时资金(263,714)

Advance from non-controling shareholders来自非控股东的垫款96,254

Repayment to non-controling shareholders向非控股东还款(163,706)

Capital injection from non-controling

shareholders

非控股东注资

15,600

Payment of lease liabilities支付租赁负债(2,016)

Interest paid on lease liabilities已付租赁负债利息(1,137)

Dividends paid to owners of the Company已付本公司拥有人股息(59,998)

Dividends paid to non-controling

shareholders

已付非控股东股息

—

Payment for acquisition of aditional interest

in a subsidiary

收购一间附属公司额外权益

的付款(5,364)

Net cash from/(used in) financing

activities

融资活动所得╱（所用）

现金净额(270,169)

Net increase/(decrease) in cash and cash

equivalents

现金及现金等价物

增加╱（减少）净额(60,430)

Cash and cash equivalents at the begining

of the reporting period

报告期初现金及现金等价物

281,489

Cash and cash equivalents at the end of

the reporting period (note 26(a)

报告期末现金及现金等价物

（附注26(a)）221,059

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司144

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

1 GENERAL INFORMATION

Ever Reach Group (Holdings) Company Limited (the

“Company”) was incorporated in the Cayman Islands on 22

July 2016 as an exempted company with limited liability.

Its shares are listed on The Stock Exchange of Hong Kong

Limited (the “Stock Exchange”) on 12 November 2018. In

the opinion of the directors of the Company, the imediate

holding company and ultimate controling party of the

Company are Ever Enhancement Enterprise Company

Limited (“Ever Enhancement”), a company incorporated

in the British Virgin Islands, and Mr. Li Xiaobing (“Mr. Li”),

the executive director of the Company, respectively. The

adreses of the registered ofice and principal place of

busines of the Company are disclosed in the Corporate

Information section to the anual report.

The Company is an investment holding company. The

Company and its subsidiaries (colectively refered to as the

“Group”) are principaly engaged in property development

busines in the People’s Republic of China (the “PRC”).

These consolidated financial statements are presented in

thousands of Renminbi (RMB’000), unles otherwise stated.

2 BASIS OF PREPARATION

These consolidated financial statements have ben

prepared in acordance with HKFRS Acounting Standards

isued by the Hong Kong Institute of Certified Public

Acountants (the “HKICPA”). HKFRS Acounting Standards

comprise al individual Hong Kong Financial Reporting

Standards (“HKFRSs”); Hong Kong Acounting Standards

(“HKASs”); and Interpretations. These consolidated financial

statements also comply with the aplicable disclosure

provisions of the Rules Governing the Listing of Securities

on the Stock Exchange and the disclosure requirements of

the Hong Kong Companies Ordinance. Material acounting

policies adopted by the Group are disclosed in note 4.

1 一般资料

恒达集团（控股）有限公司（「本公司」）

于2016年7月22日在开曼群岛注册

成立为获豁免有限公司。其股份于

2018年11月12日于香港联合交易所

有限公司（「联交所」）上市。本公司董

事认为，本公司的直接控股公司及

最终控股方分别为恒升企业有限公

司（「恒升」，一间于英属处女群岛注

册成立的公司）以及本公司执行董事

李小冰先生（「李先生」）。本公司注册

办事处及主要营业地点的地址披露

于本年报「公司资料」一节。

本公司为一家投资控股公司。本公

司及其附属公司（统称为「本集团」）

主要在中华人民共和国（「中国」）从

事物业开发业务。

除非另有指明，该等综合财务报表

乃以人民币千元呈列。

2 编制基准

该等综合财务报表乃根据香港会计

师公会（「香港会计师公会」）颁布的

香港财务报告准则会计准则编制。

香港财务报告准则会计准则包括所

有个别香港财务报告准则（「香港财

务报告准则」）、香港会计准则（「香

港会计准则」）及诠释。该等综合财

务报表亦符合联交所证券上市规则

的适用披露条文以及香港《公司条例》

的披露规定。本集团采纳的重要会

计政策披露于附注4。

2023 Anual Report

二零二三年报145

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

2 BASIS OF PREPARATION (CONTINUED)

Going concern consideration

As at 31 December 2023, the Group had total curent

asets of aproximately RMB8,703,626,000, including cash

and cash equivalents of aproximately RMB274,808,000.

In contrast, the Group faced total curent liabilities of

aproximately RMB6,931,092,000, including curent

portion of bank borowings and other long-term borowings

with an agregate carying amount of aproximately

RMB678,592,000 due within twelve months from the end

of the reporting period, as wel as capital comitments

of aproximately RMB1,375,167,000 for properties under

development for sale and land use rights (note 38). In

adition, the Group was also exposed to potential cash

outflows arising from the financial guarantes isued

to third parties and a related party of aproximately

RMB7,187,911,000 as at 31 December 2023 (note 39). In

light of the relative low cash balances, significant short-

term obligations within next twelve months and the potential

cash outflows arising from the financial guarantes isued,

together with uncertainties surounding the Group’s ability

to generate suficient operating cash flows, these events or

conditions indicate the existence of material uncertainty that

may cast significant doubt on the Group’s ability to continue

as a going concern.

In view of the above, the directors of the Company have

reviewed the Group’s cash flow projections covering a

period at least twelve months from the date of aproval of

these consolidated financial statements, which have taken

into acount the available financial resources, the Group’s

cash flows from operations, available banking facilities and

the folowing measures:

(i) The Group wil continue to actively adjust sales and

pre-sale activities to beter respond to market neds,

make eforts to achieve the latest budgeted sales and

pre-sales volumes and amounts, and timely monitor the

colection of sales and pre-sales proceds;

2 编制基准（续）

持续经营考虑

于2023年12月31日，本集团拥有流

动资产总额约人民币8,703,626,000

元，包括现金及现金等价物约人民

币274,808,000元。另一方面，本集

团面对约人民币6,931,092,000元的

流动负债总额，包括账面总值约人

民币678,592,000元的银行及其他长

期借款的即期部分（将于报告期末

起计未来十二个月内到期），以及开

发中待售物业及土地使用权的资本

承担约人民币1,375,167,000元（附注

38）。此外，于2023年12月31日，本

集团面临因向第三方及关联方提供

财务担保而可能产生的现金流出约

人民币7,187,911,000元（附注39）。鉴

于较低的现金结余、未来十二个月

内大额短期责任以及因提供财务担

保而可能产生的现金流出，连同针

对本集团产生足够营运现金流能力

的不明朗因素，该等事项或情况显

示存在重大不明朗因素，可能对本

集团持续经营能力产生重大疑问。

基于上述情况，本公司董事已审阅

本集团涵盖自本综合财务报表获批

准日期起计至少十二个月期间之现

金流量预测，当中已考虑可用财务

资源、本集团营运所得现金流、可

用银行融资以及以下措施：

(i) 本集团将继续积极调整销售及

预售活动，以更好地应对市场

需求，并努力实现最新的预算

销售及预售数量及金额，并及

时监控销售及预售所得款项的

收款进度；

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司146

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

2 编制基准（续）

持续经营考虑（续）

(i) 本集团将与主要承建商及供应

商保持续沟通及进行协商，

以安排向该等卖家付款及按

计划完成建筑进度，并于清税

后偿付土地增值税（「土地增值

税」）；

(i) 本集团将继续与相关银行及其

他金融机构积极沟通，使本集

团能够及时取得所需的项目开

发贷款，或就合资格项目的开

发贷款商讨更佳的还款时间表。

此外，根据过往经验，有关银

行及其他金融机构一般会按物

业开发进度提供所需资金，使

本集团不会在此方面临重大

不明朗因素；及

(iv) 本集团将与项目公司的关联方

及非控股东持续合作，彼

等以书面方式同意提供资金

支持，并不会就于2023年12

月31日分别结欠彼等之结余约

人民币15,304,000元及人民币

83,533,000元（计入贸易及其他

应付款项（附注29）要求还款，

直至本集团有财务能力还款，

以确保所有现有项目的开发及

销售会按预算进行，不会出现

严重中断情况。

基于上文所述者，本公司董事认为，

本集团将有足够营运资金履行其自

本综合财务报表获批准日期起计至

少未来十二个月到期的财务责任。

因此，本公司董事信纳以持续经营

基准编制本集团的综合财务报表属

恰当做法。该等综合财务报表并不

包括在本集团无法持续经营的情况

下，可能须就资产及负债的账面值

及重新分类作出的任何调整。

2 BASIS OF PREPARATION (CONTINUED)

Going concern consideration (Continued)

(i) The Group wil maintain continuous comunication

and agre with major contractors and supliers to

arange payments to these vendors and complete the

construction progres as scheduled, and setle the

land apreciation tax (“LAT”) upon tax clearance;

(i) The Group wil continue to actively comunicate

with relevant banks and other financial institutions so

that the Group can timely secure necesary project

development loans or negotiate a beter repayment

schedule for its loans for qualified project development.

In adition, based on past experience, the banks and

other financial institutions wil normaly provide funding

as neded acording to the property development

progres without significant uncertainties to the Group;

and

(iv) The Group wil continuously coperate with the

related parties and non-controling shareholders of

the project companies and they agred in writing

to provide funding suport and not to demand for

repayment for the balances, included in trade and other

payables (note 29), owed to them of aproximately

RMB15,304,000 and RMB83,533,000, respectively,

as at 31 December 2023, until the Group has financial

ability to do so, in order to ensuring the development

and sales of al existing projects as budgeted without

material interuptions.

Based on the above, in the opinion of the directors of the

Company, the Group wil have suficient working capital to

fulfil its financial obligations as and when they fal due at

least the coming twelve months from the date of aproval

of these consolidated financial statements. Acordingly, the

directors of the Company are satisfied that it is apropriate

to prepare these consolidated financial statements on

a going concern basis. These consolidated financial

statements do not include any adjustments relating to the

carying amounts and reclasification of asets and liabilities

that might be necesary should the Group be unable to

continue as a going concern.

2023 Anual Report

二零二三年报147

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

3 采纳新订及经修订香港财务报

告准则会计准则

(a) 应用新订及经修订香港财务报

告准则会计准则

本集团已于编制该等综合财务

报表时首次应用以下由香港会

计师公会颁布并于2023年1月1

日或之后开始的年度期间强制

生效的新订及经修订香港财务

报告准则会计准则：

香港财务报告准则第17号保险合约

香港会计准则第1号及香港

财务报告准则实务报告

第2号（修订本）

会计政策的披露

香港会计准则第8号

（修订本）

会计估计的定义

香港会计准则第12号

（修订本）

与单一交易产生的

资产及负债有关的

递延税项

香港会计准则第12号

（修订本）

国际税务改革 — 支柱

二范本规则

于本年度应用新订及经修订香

港财务报告准则会计准则对本

集团于本年度及过往年度的综

合财务状况及表现及╱或该等

综合财务报表所载的披露并无

重大影响。

3 ADOPTION OF NEW AND AMENDMENTS TO

HKFRS ACOUNTING STANDARDS

(a) Aplication of new and amendments to HKFRS

Acounting Standards

The Group has aplied the folowing new and

amendments to HKFRS Acounting Standards isued

by the HKICPA for the first time, which are mandatorily

efective for the anual period begining on or after 1

January 2023, for the preparation of these consolidated

financial statements:

HKFRS 17Insurance Contracts

Amendments to HKAS 1 and

HKFRS Practice Statement 2

Disclosure of Acounting Policies

Amendments to HKAS 8Definition of Acounting Estimates

Amendments to HKAS 12Defered Tax related to Asets and

Liabilities arising from a Single

Transaction

Amendments to HKAS 12International Tax Reform — Pilar Two

Model Rules

The aplication of the new and amendments to HKFRS

Acounting Standards in the curent year had no

material impact on the Group’s consolidated financial

positions and performance for the curent and prior

years and/or on the disclosures set out in these

consolidated financial statements.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司148

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

3 采纳新订及经修订香港财务报

告准则会计准则（续）

(b) 已颁布但尚未生效的新订及经修

订香港财务报告准则会计准则

本集团并无应用以下已颁布但

于2023年1月1日开始的财政年

度尚未生效之新订及经修订香

港财务报告准则会计准则及诠

释。

于以下日期

或之后开始的

会计期间生效

香港会计准则第1号（修订本）— 将负债

分类为流动或非流动

2024年1月1日

香港会计准则第1号（修订本）— 附带契

诺的非流动负债

2024年1月1日

香港会计准则第7号及香港财务报告准

则第7号（修订本）—供应商融资安排

2024年1月1日

香港财务报告准则第16号（修订本）— 售

后租回的租赁负债

2024年1月1日

香港诠释第5号（经修订）—呈列财务报

表 — 借款人对包含按要求偿还条款

的定期贷款的分类

2024年1月1日

香港会计准则第21号及香港财务报告

第1号（修订本）— 缺乏可兑换性

2025年1月1日

香港财务报告准则第9号及香港财务

报告准则第7号（修订本）

— 金融工具分类及计量

2026年1月1日

香港财务报告准则第9号及香港财务报

告准则第7号（修订本）— 涉及依赖自

然能源产生电力之合约

2026年1月1日

香港财务报告准则会计准则之年度改进

— 第11卷

2026年1月1日

香港财务报告准则第18号 — 财务报表

的呈列及披露

2027年1月1日

香港诠释第5号（经修订）（修订本）—

借款人对包含按要求还款条款的定

期贷款的分类

2027年1月1日

香港财务报告准则第10号及香港会计准

则第28号（修订本）—投资者与其联营

公司或合营企业之间的资产出售或注

资

待香港会计师

公会厘定

3 ADOPTION OF NEW AND AMENDMENTS

TO HKFRS ACOUNTING STANDARDS

(CONTINUED)

(b) New and amendments to HKFRS Acounting

Standards in isue but not yet efective

The Group has not aplied the folowing new and

amendments to HKFRS Acounting Standards and

the Interpretation that have ben isued but are not

yet efective for the financial year begining 1 January

2023.

Efective for

the acounting periods

begining on or after

Amendments to HKAS 1 — Clasification of Liabilities as Curent or

Non-curent

1 January 2024

Amendments to HKAS 1 — Non-curent Liabilities with Covenants1 January 2024

Amendments to HKAS 7 and HKFRS 7 — Suplier Finance

Arangements

1 January 2024

Amendments to HKFRS 16 — Lease Liability in a Sale and Leaseback1 January 2024

Hong Kong Interpretation 5 (Revised) — Presentation of Financial

Statements — Clasification by the Borower of a Term Loan that

Contains a Repayment on Demand Clause

1 January 2024

Amendments to HKAS 21 and HKFRS 1 — Lack of Exchangeability1 January 2025

Amendments to HKFRS 9 and HKFRS 7 — Clasification and

Measurement of Financial Instruments

1 January 2026

Amendments to HKFRS 9 and HKFRS 7 — Contracts Referencing

Nature-dependent Electricity

1 January 2026

Anual Improvements to HKFRS Acounting Standards — Volume 111 January 2026

HKFRS 18 — Presentation and Disclosure in Financial Statements1 January 2027

Amendments to HK Interpretation 5 (Revised) — Clasification by the

Borower of a Term Loan that Contains a Repayment on Demand

Clause

1 January 2027

Amendments to HKFRS 10 and HKAS 28 — Sale or Contribution of

Asets betwen an Investor and its Asociate or Joint Venture

To be determined

by the HKICPA

2023 Anual Report

二零二三年报149

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

3 采纳新订及经修订香港财务报

告准则会计准则（续）

(b) 已颁布但尚未生效的新订及经

修订香港财务报告准则会计准

则（续）

本公司董事预期，除下文所述

者外，应用其他的修订本香港

财务报告准则会计准则及诠释

于可见未来不会对综合财务报

表造成重大影响。

香港会计准则第1号（修订本）

— 将负债分类为流动或非流

动、对香港诠释第5号（经修

订）之相关修订以及香港会计

准则第1号（修订本）— 附带契

诺的非流动负债（统称「香港

会计准则第1号之修订」）

香港会计准则第1号（修订本）—

将负债分类为流动或非流动的

修订于2020年发布（「2020年修

订」），澄清确定负债应分类为

流动或非流动时的相关规定，

尤其是针对实体是否具有权利

将负债结算时间延迟至报告期

末后至少十二个月的确定基准。

该等修订规定，实体必然具有

于报告期末延迟结算的权利。

分类不受管理层是否会行使延

迟结算的权利的意图或预期所

影响。此外，该等修订亦澄清

将会或可能会以实体发行自身

的权益工具结算的负债分类。

香港会计准则第1号（修订本）—

附带契诺的非流动负债修订于

2022年发布（「2022年修订」），

进一步澄清在实体延迟结算的

权利受遵守契诺规限的情况下，

该负债应如何分类为流动或非

流动。

3 ADOPTION OF NEW AND AMENDMENTS

TO HKFRS ACOUNTING STANDARDS

(CONTINUED)

(b) New and amendments to HKFRS Acounting

Standards in isue but not yet efective

(Continued)

The directors of the Company anticipate that, except as

described below, the aplication of other amendments

to HKFRS Acounting Standards and the Interpretation

wil not have material impact on these consolidated

financial statements in the foreseable future.

Amendments to HKAS 1 — Clasification of

Liabilities as Curent or Non-curent, related

amendments to Hong Kong Interpretation 5

(Revised) and Amendments to HKAS 1 — Non-

curent Liabilities with Covenants (colectively

refered to as the “HKAS 1 Amendments”)

Amendments to HKAS 1 — Clasification of Liabilities

as Curent or Non-curent isued in 2020 (the “2020

Amendments”) clarify the requirements on determining

if a liability is curent or non-curent, in particular the

determination over whether an entity has the right to

defer setlement of the liability for at least 12 months

after the end of the reporting period. The amendments

specify that an entity’s right to defer setlement must

exist at the end of the reporting period. Clasification is

unafected by management’s intentions or expectations

about whether the entity wil exercise its right to

defer setlement. The amendments also clarify the

clasification of liabilities that wil or may be setled by

isuing an entity’s own equity instruments.

Amendments to HKAS 1 — Non-curent Liabilities with

Covenants isued in 2022 (the “2022 Amendments”)

further clarify how an entity determines the curent or

non-curent clasification of a liability when its right

to defer the setlement is subject to compliance with

covenants.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司150

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

3 采纳新订及经修订香港财务报

告准则会计准则（续）

(b) 已颁布但尚未生效的新订及经

修订香港财务报告准则会计准

则（续）

香港会计准则第1号（修订本）

— 将负债分类为流动或非流

动、对香港诠释第5号（经修

订）之相关修订以及香港会计

准则第1号（修订本）— 附带契

诺的非流动负债（统称「香港

会计准则第1号之修订」）（续）

该等修订规定，在实体有权延

迟结算负债，而有关权利受未

来十二个月内遵守未来契诺规

限的情况下，实体必须针对将

贷款安排所产生的负债分类为

为非流动而作出额外披露。

该等修订将于2024年1月1日或

之后开始的年度期间生效，并

须追溯应用，亦可选择提早应

用。然而，倘实体选择提早应

用2020年修订，则亦须一并提

早应用2022年修订，反之亦然。

根据本集团于2023年12月31日

的未偿还负债，本公司董事认

为，于香港会计准则第1号之修

订生效日起应用香港会计准则

第1号之修订，将不会对本集团

负债的分类产生任何变动。

3 ADOPTION OF NEW AND AMENDMENTS

TO HKFRS ACOUNTING STANDARDS

(CONTINUED)

(b) New and amendments to HKFRS Acounting

Standards in isue but not yet efective

(Continued)

Amendments to HKAS 1 — Clasification of

Liabilities as Curent or Non-curent, related

amendments to Hong Kong Interpretation 5

(Revised) and Amendments to HKAS 1 — Non-

curent Liabilities with Covenants (colectively

refered to as the “HKAS 1 Amendments”)

(Continued)

The amendments require aditional disclosures by

an entity that clasifies liabilities arising from loan

arangements as non-curent when it has a right to

defer setlement of those liabilities that are subject to

the entity complying with future covenants within twelve

months.

The amendments are efective for anual periods

begining on or after 1 January 2024 and shal be

aplied retrospectively. Earlier aplication is permited.

However, an entity that aplies the 2020 Amendments

early is also required to aply the 2022 Amendments,

and vice versa.

Based on the Group’s outstanding liabilities as at

31 December 2023, the directors of the Company

considered that the aplication of the HKAS 1

Amendments, upon the efective date of the HKAS

1 Amendments, wil not result in any change in the

clasification of the Group’s liabilities.

2023 Anual Report

二零二三年报151

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

3 采纳新订及经修订香港财务报

告准则会计准则（续）

(b) 已颁布但尚未生效的新订及经

修订香港财务报告准则会计准

则（续）

香港财务报告准则第18号「财

务报表的呈列及披露」

香港财务报告准则第18号将取

代香港会计准则第1号「财务报

表的呈列」，并引入若干新规定，

以实现类似企业财务表现的可

比性，并为财务报表使用者提

供更多更具相关性及透明度的

信息。尽管香港财务报告准则

第18号不会影响综合财务报表

项目的确认或计量方式，但香

港财务报告准则第18号就综合

财务报表的呈列引入重大变动，

著重于综合损益表中呈列的财

务表现资料，这将影响本集团

综合财务报表中呈列及披露财

务表现的方式。香港财务报告

准则第18号引入的主要变动涉

及(i)损益表的架构；(i)管理层界

定的业绩计量（提述为替代或

非公认会计原则业绩计量）的

规定披露；及(i)加强资料汇总

及细分的要求。

本公司董事现正评估应用香港

财务报告准则第18号对综合财

务报表的呈列及披露方式的影

响。

3 ADOPTION OF NEW AND AMENDMENTS

TO HKFRS ACOUNTING STANDARDS

(CONTINUED)

(b) New and amendments to HKFRS Acounting

Standards in isue but not yet efective

(Continued)

HKFRS 18 — Presentation and Disclosure in

Financial Statements

HKFRS 18 wil replace HKAS 1 — Presentation of Financial

Statements, introducing new requirements that wil help

to achieve comparability of the financial performance

of similar entities and provide more relevant information

and transparency to users. Even though HKFRS 18 wil

not impact the recognition or measurement of items

in the consolidated financial statements, HKFRS 18

introduces significant changes to the presentation of

the consolidated financial statements, with a focus on

information about financial performance present in the

consolidated statement of profit or los, which wil afect

how the Group present and disclose financial performance

in the consolidated financial statements. The key changes

introduced in HKFRS 18 relate to (i) the structure of the

statement of profit or los; (i) required disclosures for

management-defined performance measures (which

are refered to alternative or non-GAP performance

measures); and (i) enhanced requirements for agregation

and disagregation of information.

The directors of the Company are curently asesing

the impact of aplying HKFRS 18 on the presentation

and disclosures of the consolidated financial

statements.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司152

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料

除下文会计政策另有提述者外（例如

投资物业），该等综合财务报表均使

用历史成本法编制。编制该等符合

香港财务报告准则会计准则的综合

财务报表需要使用若干关键会计估

计，亦需要管理层于应用本集团会

计政策的过程中行使判断。涉及较

高程度判断或复杂性的范畴，或涉

及对于该等综合财务报表而言属重

大的假设及估计的范畴披露于附注

5。

一般而言，历史成本是根据为换取

货品及服务而支付的代价的公平值。

公平值是指于计量日期，市场参与

者之间的有秩序交易中就出售资产

或转移负债会收取或支付的价格，

不论该价格是可直接观察得出或是

透过其他估值方法估算得出。

编制该等综合财务报表时应用的重

大会计政策载列如下。除另有说明

外，否则有关政策已贯彻应用到所

有呈列的年份。

4.1 附属公司

4.1.1 综合账目

附属公司指本集团拥有控

制权的所有实体（包括结构

实体）。当本集团承受或享

有参与实体所得的可变回

报，且有能力透过其指导

实体活动的权力影响该等

回报时，则本集团控制该

实体。附属公司在控制权

转移至本集团之日全面综

合入账。附属公司在控制

权终止之日起停止综合入

账。

4 MATERIAL ACOUNTING POLICY

INFORMATION

These consolidated financial statements have ben

prepared under the historical cost convention, unles

mentioned otherwise in the material acounting policies

below (e.g. investment properties). The preparation of

these consolidated financial statements in conformity with

HKFRS Acounting Standards requires the use of certain

critical acounting estimates. It also requires management

to exercise its judgement in the proces of aplying

the Group’s acounting policies. The areas involving

a higher degre of judgement or complexity, or areas

where asumptions and estimates are significant to these

consolidated financial statements are disclosed in note 5.

Historical cost is generaly based on the fair value of the

consideration given in exchange for gods and services.

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,

regardles of whether that price is directly observable or

estimated using another valuation technique.

The material acounting policies aplied in the preparation

of these consolidated financial statements are set out

below. These policies have ben consistently aplied to al

the year presented, unles otherwise stated.

4.1 Subsidiaries

4.1.1 Consolidation

Subsidiaries are al entities (including structured

entities) over which the Group has control. The

Group controls an entity when the Group is

exposed to, or has rights to, variable returns from

its involvement with the entity and has the ability

to afect those returns through its power to direct

the activities of the entity. Subsidiaries are fuly

consolidated from the date on which control is

transfered to the Group. They are deconsolidated

from the date that control ceases.

2023 Anual Report

二零二三年报153

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.1 附属公司（续）

4.1.1 综合账目（续）

集团内公司间交易、结余

以及集团公司间的交易所

产生的未变现收益均予以

对销。未变现的亏损亦作

对销，除非交易提供所转

让资产出现减值证据。倘

必要，附属公司的会计政

策已作出改动以符合本集

团采纳的政策。

非控股权益指并非直接或

间接归属于本公司的附属

公司权益。非控股权益于

综合财务状况表及综合权

益变动表中呈列为权益。

非控股权益于综合损益表

及综合全面收益表中呈列

为非控股东与本公司拥

有者之间的年度损益及全

面收益总额之分配。

损益及其他面收益各部分

归属于本公司拥有人及非

控股东，即使这会导致

非控股权益出现亏绌结

余。

(a) 控制权不变的情况下

于附属公司的拥有权

权益变动

与非控股东进行的

不会导致失去控制权

的交易入账列作权益

交易 — 即入账列作以

拥有人身份与附属公

司拥有人之间的交易。

任何已付代价公平值

与分占所购入附属公

司资产净值账面值之

间的差额计入权益。

因向非控股东进行

出售所产生的收益或

亏损亦计入权益。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.1 Subsidiaries (Continued)

4.1.1 Consolidation (Continued)

Intercompany transactions, balances and

unrealised gains on transactions betwen the

Group companies are eliminated. Unrealised

loses are also eliminated unles the transaction

provides evidence of an impairment of the

transfered aset. Acounting policies of

subsidiaries have ben changed where necesary

to ensure consistency with the policies adopted by

the Group.

Non-controling interests represent the equity in

subsidiaries not atributable, directly or indirectly,

to the Company. Non-controling interests are

presented in the consolidated statement of

financial position and consolidated statement of

changes in equity within equity. Non-controling

interests are presented in the consolidated

statement of profit or los and consolidated

statement of comprehensive income as an

alocation of profit or los and total comprehensive

income for the year betwen the non-controling

shareholders and owners of the Company.

Profit or los and each component of other

comprehensive income are atributed to the

owners of the Company and to the non-controling

shareholders even if this results in the

non-controling interests having a deficit balance.

(a) Changes in ownership interests in subsidiaries

without change of control

Transactions with non-controling shareholders

that do not result in a los of control are

acounted for as equity transactions — that

is, as transactions with the owners of the

subsidiaries in their capacity as owners.

The diference betwen fair value of any

consideration paid and the relevant share

acquired of the carying amount of net asets

of the subsidiaries is recorded in equity.

Gains or loses on disposal to non-controling

shareholders are also recorded in equity.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司154

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.1 附属公司（续）

4.1.1 综合账目（续）

(b) 出售附属公司

倘本集团失去一间附

属公司的控制权，则(i)

于失去控制权当日终

止确认该附属公司资

产（包括任何商誉）及

负债之账面值；(i)于

失去控制权当日终止

确认于前附属公司之

任何非控股权益之账

面值（包括彼等应占的

其他全面收益的部分）；

及(i)确认已收代价的

公平值与任何保留权

益的公平值的总额，

任何由此产生的差额

将于本集团应占损益

中确认为收益或亏损。

当该附属公司的资产

及负债按重估金额或

公平值列账，而相关

累计收益或亏损已在

其他全面收益中确认

并在权益中累计时，

先前于其他全面收益

中确认并在权益中累

计之金额，将按犹如

本集团已直接出售相

关资产或负债入账（即

按适用香港财务报告

准则会计准则之规定

重新分类至损益或直

接转拨至保留盈利）。

于失去控制权当日于

前附属公司保留之任

何投资之公平值将根

据香港财务报告准则

第9号「金融工具」，于

其后入账时被列作初

始确认之公平值或（如

适用）初始确认联营公

司或合营企业之投资

成本。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.1 Subsidiaries (Continued)

4.1.1 Consolidation (Continued)

(b) Disposal of subsidiaries

When the Group loses control of a subsidiary,

it (i) derecognises the asets (including any

godwil, if any) and liabilities of the subsidiary

at their carying amounts at the date when

control is lost; (i) derecognises the carying

amount of any non-controling interests in the

former subsidiary at the date when control

is lost (including any components of other

comprehensive income atributable to them);

and (i) recognises the agregate of the fair

value of the consideration received and the

fair value of any retained interest, with any

resulting diference being recognised as a

gain or los atributable to the Group. When

asets and liabilities of the subsidiary are

caried at revalued amounts or fair values and

the related cumulative gain or los has ben

recognised in other comprehensive income

and acumulated in equity, the amounts

previously recognised in other comprehensive

income and acumulated in equity are

acounted for as if the Group had directly

disposed of the related asets and liabilities

(i.e. reclasified to profit or los or transfered

directly to retained profits as specified by

aplicable HKFRS Acounting Standards).

The fair value of any investment retained in

the former subsidiary at the date when control

is lost is regarded as the fair value on initial

recognition for subsequent acounting under

HKFRS 9 Financial Instruments or, when

aplicable, the cost on initial recognition of an

investment in an asociate or a joint venture.

2023 Anual Report

二零二三年报155

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.1 附属公司（续）

4.1.2 独立财务报表

在本公司的财务状况表中，

于附属公司的投资乃按成

本扣除减值亏损（如有）列

账，除非投资获分类为持

作出售（或计入获分类为

持作出售的出售组别）则除

外。成本包括投资的直接

归属成本。附属公司的业

绩由本公司按已收及应收

股息入账。

倘于附属公司投资的股息

超过宣派股息期内附属公

司的全面收益总额，或倘

各独立财务报表投资的账

面值超过综合财务报表中

被投资方的资产净值（包括

商誉）的账面值，则须对附

属公司投资进行减值测试。

4.2 联营公司

联营公司为本集团对其有重大

影响力的实体。重大影响力乃

于有关实体的财务及营运政策

的决策拥有参与权而非控制权

或共同控制权。于评估本集团

有否重大影响时，会考虑现时

是否拥有可行使或可转换的潜

在投票权（包括其他实体持有的

潜在投票权）及其影响。于评估

一项潜在投票权有否重大影响

时，不会考虑持有人行使或转

换该权利的意图及财务能力。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.1 Subsidiaries (Continued)

4.1.2 Separate Financial Statements

In the Company’s statement of financial position,

an investment in a subsidiary is stated at cost les

impairment loses, if any, unles the investment is

clasified as held for sale (or included in a disposal

group that is clasified as held for sale). Cost

includes direct atributable costs of investments.

The results of subsidiaries are acounted for by

the Company on the basis of dividend received or

receivable.

Impairment testing of the investments in

subsidiaries is required upon receiving a dividend

from these investments if the dividend exceds

the total comprehensive income of the subsidiary

in the period the dividend is declared or if the

carying amount of the investment in the separate

financial statements exceds the carying amount

in the consolidated financial statements of the

investe’s net asets including godwil.

4.2 Asociates

Asociates are entities over which the Group has

significant influence. Significant influence is the

power to participate in the financial and operating

policy decisions of an entity but is not control or joint

control over those policies. The existence and efect

of potential voting rights that are curently exercisable

or convertible, including potential voting rights held

by other entities, are considered when asesing

whether the Group has significant influence. In

asesing whether a potential voting right contributes

to significant influence, the holder’s intention and

financial ability to exercise or convert that right is not

considered.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司156

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.2 附营公司（续）

于联营公司的权益乃采用权益

法于综合财务报表列账，并按

成本作出初始确认。所收购联

营公司的可识别资产及负债乃

按其于收购当日的公平值计量。

倘投资成本超出本集团分占联

营公司的可识别资产及负债公

平净值，则差额以商誉列账，

商誉乃计入投资之账面值。倘

本集团分占可识别资产及负债

的公平净值高于收购成本，则

有关差额于综合损益中确认。

本集团评估有否客观证据表明

于联营公司的权益可能出现减

值。当存在任何客观证据时，

该权益的全部账面值（包括商誉）

按照香港会计准则第36号作为

单一资产测试减值，方法为比

较其可收回金额（使用价值与公

平值减出售成本的较高者）与账

面值。已确认的任何减值亏损

不会分配至构成权益账面值的

一部分的任何资产（包括商誉）。

该减值亏损的任何拨回按照香

港会计准则第36号确认，惟以

该权益其后增加的可收回金额

为限。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.2 Asociates (Continued)

Interests in asociates are acounted for in the

consolidated financial statements by the equity method

and is initialy recognised at cost. Identifiable asets

and liabilities of the asociate in an acquisition are

measured at their fair values at the acquisition date.

The exces of the cost of the investment over the

Group’s share of the net fair value of the asociate’s

identifiable asets and liabilities is recorded as godwil

which is included in the carying amount of the

investment. Any exces of the Group’s share of the net

fair value of the identifiable asets and liabilities over

the cost of acquisition is recognised in consolidated

profit or los.

The Group aseses whether there is an objective

evidence that the interest in an asociate may be

impaired. When any objective evidence exists, the

entire carying amount of the interest (including

godwil) is tested for impairment in acordance

with HKAS 36 as a single aset by comparing its

recoverable amount (higher of value in use and fair

value les costs of disposal) with its carying amount.

Any impairment los recognised is not alocated to any

aset, including godwil, that forms part of the carying

amount of the interest. Any reversal of that impairment

los is recognised in acordance with HKAS 36 to

the extent that the recoverable amount of the interest

subsequently increases.

2023 Anual Report

二零二三年报157

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.2 附营公司（续）

本集团分占联营公司收购后的

损益及其他全面收益于综合损

益表及综合全面收益表中确认。

当本集团分占联营公司之亏损

等于或超过其于联营公司之权

益（包括实质上构成本集团于联

营公司的投资净额一部分之任

何长期权益）时，本集团不会进

一步确认亏损，除非本集团已

代联营公司承担责任或支付款

项。倘联营公司其后报告利润，

本集团仅于其分占的利润相等

于其分占的未确认亏损后，方

会恢复确认其分占的利润。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.2 Asociates (Continued)

The Group’s share of an asociate’s post-acquisition

profit or los and other comprehensive income is

recognised in consolidated statement of profit or los

and consolidated statement of comprehensive income.

When the Group’s share of loses in an asociate

equals or exceds its interest in the asociate (which

includes any long-term interests that, in substance,

form part of the Group’s net investment in the

asociate), the Group does not recognise further

loses, unles it has incured obligations or made

payments on behalf of the asociate. If the asociate

subsequently reports profit, the Group resumes

recognising its share of the profit only after its share of

the profit equals the share of loses not recognised.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司158

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.3 外币换算

(a) 功能及呈列货币

本集团各实体的财务报表

所包括的项目，乃按该实

体经营所在的主要经济环

境的货币（「功能货币」）计

量。本公司的功能货币为

港元（「港元」）。由于本集

团大部分资产及业务均位

于中国，综合财务报表以

人民币（「人民币」）呈列。

(b) 交易及结余

外币交易乃按交易日或项

目重新计量估值日的适用

汇率换算为功能货币。因

上述交易结算及按年终汇

率兑换以外币计值的货币

资产及负债而产生的汇兑

收益或亏损，均于综合损

益表确认。

与借款以及现金及现金等

价物有关的汇兑收益或亏

损于综合损益表内的「财务

收入或成本」呈列。所有其

他汇兑收益或亏损于综合

损益表内的「其他亏损—净

额」呈列。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.3 Foreign curency translation

(a) Functional and presentation curency

Items included in the financial statements of each

of the Group’s entities are measured using the

curency of the primary economic environment

in which the entity operates (the “functional

curency”). The functional curency of the

Company is Hong Kong dolars (“HK$”). Since the

majority of the asets and operations of the Group

are located in the PRC, the consolidated financial

statements are presented in Renminbi (“RMB”).

(b) Transactions and balances

Foreign curency transactions are translated into

the functional curency using the exchange rates

prevailing at the dates of the transactions or

valuation where items are re-measured. Foreign

exchange gains or loses resulting from the

setlement of such transactions and from the

translation at year-end exchange rates of monetary

asets and liabilities denominated in foreign

curencies are recognised in the consolidated

statement of profit or los.

Foreign exchange gains or loses that relate to

borowings and cash and cash equivalents are

presented in the consolidated statement of profit

or los, within “finance income or costs”. Al other

foreign exchange gains or loses are presented in

the consolidated statement of profit or los within

“other loses, net”.

2023 Anual Report

二零二三年报159

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.3 外币换算（续）

倘本集团旗下所有实体（均

无涉及严重通胀经济的货

币）的功能货币与呈列货币

不同，则该等实体的业绩

及财务状况按以下方式换

算为呈列货币：

(i) 财务状况表的资产及

负债按收市汇率换算；

(i) 损益表及全面收入表

的收入及开支按平均

汇率换算（除非这平均

值并非于交易日期当

前利率的累计影响的

合理约数，在此情况

下，收入及开支会按

交易日期的汇率进行

换算）；及

(i) 所有因此而产生的汇

兑差额于其他全面收

入中确认。

因收购海外实体而产生的

商誉及公平值调整，均作

为该海外实体的资产及负

债处理，并按收市汇率换

算。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.3 Foreign curency translation (Continued)

The results and financial position of al the Group

entities (none of which has the curency of a

hyperinflationary economy) that have a functional

curency diferent from the presentation curency

are translated into the presentation curency as

folows:

(i) asets and liabilities for the statement of

financial position are translated at the closing

rate;

(i) income and expenses for the statement of

profit or los and statement of comprehensive

income are translated at average exchange

rates (unles this average is not a reasonable

aproximation of the cumulative efect of

the rates prevailing on the transaction dates,

in which case income and expenses are

translated at the exchange rates on the

transaction dates); and

(i) al resulting exchange diferences are

recognised in other comprehensive income.

Godwil and fair value adjustments arising on the

acquisition of a foreign entity are treated as asets

and liabilities of the foreign entity and translated at

the closing rate.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司160

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.4 物业、厂房及设备

物业、厂房及设备按成本减累

计折旧及减值亏损（如有）入账。

成本包括收购该等项目直接应

占的开支。

只有当项目相关的未来经济利

益很可能流入本集团，以及该

项目的成本能可靠地计量，后

续成本方计入资产的账面值或

确认为独立资产（如适用）。被

替换部分的账面值会终止确认。

所有其他维修保养费用于产生

期间于综合损益表中扣除。

物业、厂房及设备折旧使用直

线法计算，按其估计可使用年

期分配其成本减其剩余价值，

有关估计可使用年期如下：

—楼宇20年

—汽车4年

—电子设备3–5年

—家私、装置

及设备

5年

—租赁装修租期或可使用

年期（以较

短者为准）

资产的剩余价值及可使用年期

于各报告期末检讨及调整（如

适用），并将任何估计变动的影

响按预期基准入账。

出售物业、厂房及设备产生的

收益或亏损乃透过比较出售物

业、厂房及设备的所得款项与

账面值而厘定，并于综合损益

表中确认为「其他亏损，净额」。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.4 Property, plant and equipment

Property, plant and equipment are stated at cost

les acumulated depreciation and any impairment

loses, if any. Cost includes expenditure that is directly

atributable to the acquisition of the items.

Subsequent costs are included in the aset’s

carying amount or recognised as a separate aset,

as apropriate, only when it is probable that future

economic benefits asociated with the item wil flow to

the Group and the cost of the item can be measured

reliably. The carying amount of the replaced part is

derecognised. Al other repairs and maintenance are

charged to the consolidated statement of profit or los

during the period in which they are incured.

Depreciation on property, plant and equipment is

calculated using the straight-line method to alocate

their costs les their residual values over their

estimated useful lives, as folows:

— Buildings20 years

— Motor vehicles4 years

— Electronic devices3–5 years

— Furniture, fitings and

equipment

5 years

— Leasehold improvementhe shorter of lease terms

or useful lives

The asets’ residual values and useful lives are

reviewed, and adjusted if apropriate, at the end of

each reporting period, with the efect of any changes in

estimate acounted for on a prospective basis.

Gains or loses on disposal of property, plant and

equipment are determined by comparing sales

proceds with the carying amount of property, plant

and equipment and are recognised as “other loses,

net” in the consolidated statement of profit or los.

2023 Anual Report

二零二三年报161

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.5 无形资产

许可证

单独收购的许可证按成本列示。

于业务合并中收购的许可证于

收购日期按公允值确认。其拥

有限可使用年期，其后按成

本减累计摊销及减值亏损（如有）

列账。

许可证使用直线法摊销，以将

成本分配到估计可使用年期，

详情如下：

— 许可证20年

4.6 持作出售或开发中待售物业

持作出售或开发中待售物业按

成本与可变现净值之较低者入

账。物业开发成本包括土地使

用权成本（包括土地拍卖价、收

购土地的其他拆迁费用及扣除

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.7 投资物业

投资物业（主要包括租赁土地

及楼宇）就长期租赁收益或资本

增值或上述两个因素而持有。

投资物业亦包括日后用作投资

物业的在建或开发中物业。投

资物业最初按成本（包括相关交

易成本及借款成本（倘适用）计

量。于初始确认后，投资物业

按公平值（相当于本集团管理层

经考虑任何可获得的由外部估

值师得出的估值结果后于各报

告期末厘定的公开市值）计值。

公平值乃按活跃市场价格计算，

并就特定资产的性质、位置或

状况的任何差异性作出调整（若

必要）。若未能获得资料，本集

团采用较不活跃市场的近期价

格或折现金流量预测等其他

替代估值方法。公平值变动按

单独项独立计入综合损益表。

投资物业的租金收入按附注

4.24(b)所述的方法入账。

4.8 租赁

本集团会于合约初始生效时评

估该合约是否属租赁或包含租

赁。倘合约为换取代价而给予

在一段时间内控制可识别资产

使用的权利，则该合约属租赁

或包含租赁。倘客户有权主导

可识别的资产的使用及从该使

用中获取几乎所有的经济收益，

则表示控制权已转移。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.7 Investment properties

Investment property, principaly comprising leasehold

land and buildings, is held for long-term rental yields

or for capital apreciation or both. It also includes

properties that are being constructed or developed

for future use as investment properties. Investment

property is initialy measured at cost, including related

transaction costs and where aplicable borowing

costs. After initial recognition, investment properties are

caried at fair value, representing open market value

determined by management of the Group at the end of

each reporting period taking into acount any available

valuation results performed by external valuers. Fair

value is based on active market prices, adjusted, if

necesary, for any diference in the nature, location

or condition of the specific aset. If the information

is not available, the Group uses alternative valuation

methods such as recent prices on les active markets

or discounted cash flow projections. Changes in fair

values are recorded in the consolidated statement of

profit or los as a separate line item.

Rental income from investment properties is acounted

for as described in note 4.24(b).

4.8 Leases

At inception of a contract, the Group aseses whether

the 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. Control is conveyed

where the customer has both the right to direct the use

of the identified aset and to obtain substantialy al of

the economic benefits from that use.

2023 Anual Report

二零二三年报163

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.8 租赁（续）

(i) 本集团作为承租人

倘合约包含租赁部分及非

租赁部分，本集团已选择

不区分非租赁部分，并将

各租赁部分及任何相关非

租赁部分视作为所有租赁

的单一租赁部分。

于租赁开始日期，本集团

确认使用权资产及租赁负

债，惟租赁期为12个月或

更短的短期租赁及低价值

租赁除外。当本集团就低

价值资产订立租赁时，本

集团按每项租赁情况决定

是否将租赁资本化。与该

等不作资本化租赁相关的

租赁付款在租赁期内按系

统基准确认为开支。

当将租赁资本化时，租赁

负债初始按租赁期内应付

租赁付款的现值确认，并

使用租赁中隐含的利率或

（倘该利率不可直接厘定）

使用相关的增量借款利率

贴现。根据合理确定的延

期选择权支付的租赁付款

亦计入租赁负债的计量当

中。初始确认后，租赁负

债按摊销成本计量，而利

息开支则使用实际利率法

计算。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.8 Leases (Continued)

(i) The Group as a lese

Where the contract contains lease component(s)

and non-lease component(s), the Group has

elected not to separate non-lease components

and acounts for each lease component and any

asociated non-lease components as a single

lease component for al leases.

At the lease comencement date, the Group

recognises a right-of-use aset and a lease liability,

except for short-term leases that have a lease

term of 12 months or les and leases of low-value

asets. When the Group enters into a lease in

respect of a low-value aset, the Group decides

whether to capitalise the lease on a lease-by-lease

basis. The lease payments asociated with those

leases which are not capitalised are recognised as

an expense on a systematic basis over the lease

term.

Where the lease is capitalised, the lease liability is

initialy recognised at the present value of the lease

payments payable over the lease term, discounted

using the interest rate implicit in the lease or, if that

rate canot be readily determined, using a relevant

incremental borowing rate. Lease payments to be

made under reasonably certain extension options

are also included in the measurement of the lease

liability. After initial recognition, the lease liability is

measured at amortised cost and interest expense

is calculated using the efective interest method.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司164

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.8 租赁（续）

(i) 本集团作为承租人（续）

为厘定增量借款利率，本

集团：

(i) 在可能情况下，使用

个别承租人最近获得

的第三方融资为出发

点，并作出调整以反

映自获得第三方融资

以来融资条件的变动；

(i) 使用累加法，首先就

集团实体所持有租赁

的信贷风险（最近并

无第三方融资）调整无

风险利率；及

(i) 进行特定于租赁的调

整，例如期限、国家、

货币及抵押。

倘个别承租人（透过近期

融资或市场数据）可获得

与租赁付款情况类似的可

观察摊销贷款利率，则集

团实体将该利率作为厘定

增量借款利率的起点。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.8 Leases (Continued)

(i) The Group as a lese (Continued)

To determine the incremental borowing rate, the

Group:

(i) where posible, uses recent third-party

financing received by the individual lese as

a starting point, adjusted to reflect changes

in financing conditions since third party

financing was received;

(i) uses a build-up aproach that starts with a

risk-fre interest rate adjusted for credit risk

for leases held by the group entities, which

does not have recent third party financing;

and

(i) makes adjustments specific to the lease, e.g.

term, country, curency and security.

If a readily observable amortising loan rate is

available to the individual lese (through recent

financing or market data) which has a similar

payment profile to the lease, then the group

entities use that rate as a starting point to

determine the incremental borowing rate.

2023 Anual Report

二零二三年报165

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.8 租赁（续）

(i) 本集团作为承租人（续）

于租赁资本化时确认的使

用权资产初始按成本计量，

其包括租赁负债的初始金

额加上在开始日期或之前

支付的任何租赁付款，以

及所产生的任何初始直接

成本。在适用情况下，使

用权资产的成本亦包括拆

除及移除相关资产或还原

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.8 租赁（续）

(i) 本集团作为出租人

当本集团作为出租人时，

会于租赁开始时厘定每项

租赁是否属于融资租赁或

经营租赁。倘租赁将相关

资产拥有权附带的绝大部

分风险及回报转让予承租

人，则分类为融资租赁。

若情况并非如此，租赁则

分类为经营租赁。

4.9 非金融资产减值

非金融资产之账面值于各报告

期末检讨有否出现减值迹象，

而倘资产已减值，则透过综合

损益以开支撇减至其估计可收

回金额。可收回金额乃就个别

资产厘定，除非资产并无产生

很大程度上独立于其他资产或

资产组别之现金流入。在此情

况下，则可收回金额按资产所

属之现金产生单位厘定。可收

回金额为个别资产或现金产生

单位之使用价值与其公平值减

出售成本两者中之较高者。

使用价值为资产╱现金产生单

位之估计未来现金流量之现值。

现值按反映货币时间值及资产╱

现金产生单位（已计量减值）之

特定风险之税前贴现率计算。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.8 Leases (Continued)

(i) The Group as a lesor

When the Group acts as a lesor, it determines at

lease inception whether each lease is a finance

lease or an operating lease. A lease is clasified

as a finance lease if it transfers substantialy al the

risks and rewards incidental to the ownership of

an underlying asets to the lese. If this is not the

case, the lease is clasified as an operating lease.

4.9 Impairment of non-financial asets

The carying amounts of non-financial asets are

reviewed at the end of each reporting period for

indications of impairment and where an aset is

impaired, it is writen down as an expense through the

consolidated statement of profit or los to its estimated

recoverable amount. The recoverable amount 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. If this is the case, recoverable amount is

determined for the cash-generating unit to which the

aset belongs. Recoverable amount is the higher of

value in use and the fair value les costs of disposal of

the individual aset or the cash-generating unit.

Value in use is the present value of the estimated future

cash flows of the aset/cash-generating unit. Present

values are computed using pre-tax discount rates that

reflect the time value of money and the risks specific

to the aset/cash-generating unit whose impairment is

being measured.

2023 Anual Report

二零二三年报167

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.9 非金融资产减值（续）

现金产生单位之减值亏损首先

用于抵销单位商誉，然后于现

金产生单位的其他资产之间按

比例分配。随后估计变动导致

的可收回金额增长计入损益，

直至拨回减值。

4.10 土地使用权

中国的土地均为国有，故不存

在个人土地所有权。本集团收

购若干土地权利并就有关权利

支付的出让金按土地使用权入

账。

土地使用权根据土地上所建相

关物业的拟订用途分类及入账。

对于持作自用的物业，相应的

土地使用权被视为使用权资产，

且采用直线法按成本列账并按

使用年期进行摊销。

对于开发中物业及持作出售物

业，相应的土地使用权按部分

开发成本列账并根据附注4.6所

载政策入账。

对持作投资物业的物业而言，

相应的土地使用权按部分成本

列账并根据附注4.7所载政策入

账。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.9 Impairment of non-financial asets (Continued)

Impairment loses for cash-generating units are

alocated first against the godwil of the unit and

then pro rata amongst the other asets of the

cash-generating unit. Subsequent increases in the

recoverable amount caused by changes in estimates

are credited to profit or los to the extent that they

reverse the impairment.

4.10 Land use rights

Land in the PRC is state-owned and no individual land

ownership right exists. The Group acquired the rights

to certain land, and the premiums paid for such rights

are recorded as land use rights. Land use rights are

clasified and acounted for in acordance with the

intended use of respective properties as erected on the

land.

For properties that are held for own use, coresponding

land use rights are regarded as right-of-use asets, and

are stated at cost and amortised over the use terms

using the straight-line method.

For properties that are under development and held for

sale, coresponding land use rights are acounted for

as part of the development costs, and are acounted

for in acordance with the policy stated in note 4.6.

For properties that are held as investment properties,

coresponding land use rights are acounted for as

part of the costs, and are acounted for in acordance

with the policy stated in note 4.7.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司168

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.11 金融资产

所有正常购买或销售的金融资

产，按交易日基准确认及终止

确认。正常购买或销售金融资

产是指按照市场规定或惯例须

在一段期限内进行资产交付的

金融资产买卖。所有已确认的

金融资产其后均按摊销成本或

公平值（视乎金融资产的分类而

定）进行全面计量。

4.11.1 分类

本集团将其金融资产分为

以下计量类别：

‧ 其后按公平值计量（包

括透过其他全面收入

或透过损益）的金融

资产；及

‧ 按摊销成本计量的金

融资产。

分类取决于实体管理金融

资产的商业模式以及现金

流量的合同条款。

对于债务工具的投资，其

收益及亏损计入何处取决

于持有该笔投资的商业模

式。对于股本工具的投资，

除非股本工具并非为以交

易目的而持有，且于初始

确认投资时，本集团选择

指定该投资为按公平值计

入其他全面收益（非循环），

致使公平值的其后变动在

其他全面收益内确认，否

则其分类为按公平值计损

益。该选择乃按个别工具

为基准作出，惟仅会在该

投资符合发行人所认定的

股权定义时方会作出。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets

Al regular way purchases or sales of financial asets

are recognised and derecognised on a trade date

basis. Regular way purchases or sales are purchases or

sales of financial asets that require delivery of asets

within the time frame established by regulation or

convention in the marketplace. Al recognised financial

asets are measured subsequently in their entirety at

either amortised cost or fair value, depending on the

clasification of the financial asets.

4.11.1 Clasification

The Group clasifies its financial asets in the

folowing measurement categories:

• those to be measured subsequently at fair

value (either through other comprehensive

income or through profit or los), and

• those to be measured at amortised cost.

The clasification depends on the entity’s busines

model for managing the financial asets and the

contractual terms of the cash flows.

For investments in debt instruments, this wil

depend on the busines model in which the

investment is held. For investments in equity

instruments, it is clasified as FVTPL unles

the equity instruments are not held for trading

purposes and on initial recognition of the

investment the Group makes an election to

designate the investment at FVTOCI (non-

recycling) such that subsequent changes in fair

value are recognised in other comprehensive

income. Such elections are made on an

instrument-by-instrument basis, but may only be

made if the investment mets the definition of

equity from the isuer’s perspective.

2023 Anual Report

二零二三年报169

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.11 金融资产（续）

4.11.1 分类（续）

本集团只有在改变管理该

等资产的商业模式时方会

对债务投资进行重新分类。

于初始确认时，本集团按

金融资产的公平值加（倘并

非按公平值透过损益入账

的金融资产）直接归属于金

融资产收购的交易成本计

量金融资产。按公平值透

过损益入账的金融资产的

交易成本于综合损益表支

销。

4.11.2 确认和计量

债务工具

债务工具的其后计量取决

于本集团管理资产的业务

模式及该资产的现金流量

特征。本集团将其债务工

具分为以下计量类别：

‧ 摊销成本：持作收回

合同现金流量的资产，

倘该等资产现金流量

仅指支付的本金及利

息，则按摊销成本计

量。其后按摊销成本

计量且并非对冲关系

一部分的债务投资的

收益或亏损于资产取

消确认或减值时在综

合损益表中确认。该

等金融资产的利息收

入采用实际利率法计

入财务收入。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets (Continued)

4.11.1 Clasification (Continued)

The Group reclasifies debt investments when and

only when its busines model for managing those

asets changes.

At initial recognition, the Group 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 that are directly

atributable to the acquisition of the financial

aset. Transaction costs of financial asets caried

at fair value through profit or los are expensed in

the consolidated statement of profit or los.

4.11.2 Recognition and measurement

Debt instruments

Subsequent measurement of debt instruments

depends on the Group’s busines model

for managing the aset and the cash flow

characteristics of the aset. The Group

clasified its debt instruments into the folowing

measurement category:

: Asets that are held for

colection of contractual cash flows where

those cash flows represent solely payments

of principal and interest are measured at

amortised cost. A gain or los on a debt

investment that is subsequently measured at

amortised cost and is not part of a hedging

relationship is recognised in the consolidated

statement of profit or los when the aset is

derecognised or impaired. Interest income

from these financial asets is included in

finance income using the efective interest

rate method.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司170

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.11 金融资产（续）

4.11.3 金融资产减值

本集团确认以摊销成本、

其他应收款项、受限制银

行存款、现金及现金等价

物计量的债务工具投资的

预期信贷亏损（「预期信贷

亏损」）的减值拨备。在每

个报告期末更新的预期信

贷亏损金额反映自各个金

融工具初始确认以来信贷

风险的变化。

就所有金融工具而言，倘

信贷风险自初始确认以来

已大幅增加，则本集团确

认全期预期信贷亏损。然

而，倘金融工具的信贷风

险自初始确认以来并无大

幅增加，则本集团就该金

融工具计量与12个月预期

信贷亏损等额的减值拨

备。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets (Continued)

4.11.3 Impairment of financial asets

The Group recognises an alowance for

impairment on investments in debt instruments

under expected credit loses (the “ECL”) that are

measured at amortised cost, other receivables,

restricted bank deposits and cash and cash

equivalents. The amount of the ECL is updated

at the end of each reporting period to reflect

changes in credit risk since initial recognition of

the respective financial instrument.

For al financial instruments, the Group recognises

lifetime ECL when there has ben a significant

increase in credit risk since initial recognition.

However, if the credit risk on the financial

instrument has not increased significantly

since initial recognition, the Group measures

the alowance for impairment for that financial

instrument at an amount equal to 12-month ECL.

2023 Anual Report

二零二三年报171

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets (Continued)

4.11.3 Impairment of financial asets (Continued)

Lifetime ECL represents the ECL that wil result

from al posible default events over the expected

life of a financial instrument. In contrast, 12-month

ECL represents the portion of lifetime ECL that

is expected to result from default events on a

financial instrument that are posible within 12

months after the end of the reporting period.

Significant increase in credit risk

In asesing whether the credit risk on a financial

instrument has increased significantly since initial

recognition, the Group compares the risk of a

default ocuring on the financial instrument at

the end of the reporting period with the risk of

a default ocuring on the financial instrument

at the date of initial recognition. In making

this asesment, the Group considers both

quantitative and qualitative information that is

reasonable and suportable, including historical

experience and forward-loking information

that is available without undue cost or efort.

Forward-loking information considered includes

the future prospects of the industries in which the

Group’s debtors operate, obtained from economic

expert reports, financial analysts, governmental

bodies, relevant think-tanks and other similar

organisations, as wel as consideration of various

external sources of actual and forecast economic

information that relate to the Group’s core

operations.

4 重大会计政策资料（续）

4.11 金融资产（续）

4.11.3 金融资产减值（续）

全期预期信贷亏损指将于

金融工具的预期限内所

导致发生所有可能的违约

事件的预期信贷亏损。反

之，12个月的预期信贷亏

损指预计因于报告期末后

的12个月内可能发生的金

融工具违约事件而产生的

全期预期信贷亏损之部

分。

信贷风险大幅增加

在评估金融工具之信贷风

险自初始确认后是否大幅

增加时，本集团将金融工

具于报告期末之违约风险

与金融工具于初始确认日

期产生之违约风险进行比

较。于进行评估时，本集

团会同时考虑合理有据的

定量及定性资料，包括毋

须付出不必要之成本或努

力而获得之过往经验及前

瞻资料。所考虑的前瞻资

料包括本集团债务人经营

所在行业的未来前景（来自

经济专家报告、财经分析

员、政府机构、相关智囊

团及其他类似机构）以及与

本集团核心业务有关的实

际及预测经济资料（来自多

个外界资料来源）。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司172

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.11 金融资产（续）

4.11.3 金融资产减值（续）

信贷风险大幅增加（续）

具体而言，评估信贷风险

自初始确认以来有否大幅

增加时会考虑下列资料：

— 金融工具的外部（如有）

或内部信贷评级实际

上或预期将显著恶化；

— 针对某一金融工具之

外部市场指标显示信

贷风险显著恶化；

— 商业、财务或经济状

况现时或预测会出现

不利变动，而有关变

动预期会导致债务人

履行其债务责任之能

力显著下降；

— 债务人之经营业绩实

际上或预期会显著恶

化；

— 相同债务人的其他金

融工具信贷风险显著

增加；或

— 债务人所处之监管、

经济或技术环境实际

上或预期会出现重大

不利变动，而有关变

动导致债务人履行其

债务责任之能力显著

下降。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets (Continued)

4.11.3 Impairment of financial asets (Continued)

Significant increase in credit risk (Continued)

In particular, the folowing information is taken into

acount when asesing whether credit risk has

increased significantly since initial recognition:

— an actual or expected significant deterioration

in the financial instrument’s external (if

available) or internal credit rating;

— significant deterioration in external market

indicators of credit risk for a particular

financial instrument;

— existing or forecast adverse changes in

busines, financial or economic conditions

that are expected to cause a significant

decrease in the debtor’s ability to met its

debt obligations;

— an actual or expected significant deterioration

in the operating results of the debtor;

— significant increases in credit risk on other

financial instruments of the same debtor; or

— an actual or expected significant adverse

change in the regulatory, economic, or

technological environment of the debtor

that results in a significant decrease in the

debtor’s ability to met its debt obligations.

2023 Anual Report

二零二三年报173

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.11 金融资产（续）

4.11.3 金融资产减值（续）

信贷风险大幅增加（续）

无论上述评估结果如何，

倘合约付款逾期超过30日，

本集团将假定金融资产之

信贷风险自初始确认起显

著增加，除非本集团拥有

合理有据之资料证明事实

并非如此。

尽管如此，倘金融工具被

厘定为于报告期末具有低

信贷风险，本集团将假设

金融工具之信贷风险自初

始确认起并无显著增加。

金融工具于以下情况被厘

定为具有低信贷风险：

(i) 金融工具之违约风险

低；

(i) 债务人短期内具备雄

厚实力以履行其合约

现金流量责任；及

(i) 较长远之经济及商业

状况出现不利变动将

可能（但并非必然）削

弱借款人履行其合约

现金流量责任之能力。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets (Continued)

4.11.3 Impairment of financial asets (Continued)

Significant increase in credit risk (Continued)

Irespective of the outcome of the above

asesment, the Group presumes that the credit

risk on a financial aset has increased significantly

since initial recognition when contractual payments

are more than 30 days past due, unles the Group

has reasonable and suportable information that

demonstrates otherwise.

Despite the foregoing, the Group asumes that

the credit risk on a financial instrument has not

increased significantly since initial recognition

if the financial instrument is determined to have

low credit risk at the end of the reporting period.

A financial instrument is determined to have low

credit risk if:

(i) the financial instrument has a low risk of

default;

(i) the debtor has a strong capacity to met its

contractual cash flow obligations in the near

term; and

(i) adverse changes in economic and busines

conditions in the longer term may, but wil not

necesarily, reduce the ability of the borower

to fulfil its contractual cash flow obligations.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司174

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.11 金融资产（续）

4.11.3 金融资产减值（续）

信贷风险大幅增加（续）

倘根据全球理解的定义资

产有「投资级别」的外部信

贷评级或倘若并无外部评

级，本集团认为金融资产

的信贷风险低，则资产的

内部评级为「履约」。「履约」

表示交易对方有强劲的财

务状况及过往并无逾期款

项。

本集团定期监察就确定信

贷风险曾否显著增加所用

标准之成效，并视适当情

况修订有关标准，以确保

其能够于款项逾期前发现

信贷风险显著增加。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets (Continued)

4.11.3 Impairment of financial asets (Continued)

Significant increase in credit risk (Continued)

The Group considers a financial aset to have

low credit risk when the aset has external credit

rating of “investment grade” in acordance with

the globaly understod definition or if an external

rating is not available, the aset has an internal

rating of “performing”. Performing means that the

counterparty has a strong financial position and

there is no past due amounts.

The Group regularly monitors the efectivenes of

the criteria used to identify whether there has ben

a significant increase in credit risk and revises

them as apropriate to ensure that the criteria are

capable of identifying significant increase in credit

risk before the amount becomes past due.

2023 Anual Report

二零二三年报175

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.11 金融资产（续）

4.11.3 金融资产减值（续）

违约之定义

基于过往经验显示，应收

账款一般在符合以下任何

一项条件时将无法收回，

因此本集团认为，就内部

信贷风险管理而言，以下

条件构成违约事件。

— 交易对方违反财务契

诺；或

— 内部生成或从外部来

源所得之资料显示，

债务人不大可能向债

权人（包括本集团）支

付全数款项（在不计及

本集团所持之任何抵

押品下）。

无论上述分析结果如何，

倘金融资产逾期超过365

日，本集团将视作已发生

违约，除非本集团拥有合

理有据之资料证明较宽松

之违约标准更为适用，则

另作别论。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets (Continued)

4.11.3 Impairment of financial asets (Continued)

Definition of default

The Group considers the folowing as constituting

an event of default for internal credit risk

management purposes as historical experience

indicates that receivables that met either of the

folowing criteria are generaly not recoverable.

— when there is a breach of financial covenants

by the counterparty; or

— information developed internaly or obtained

from external sources indicates that the

debtor is unlikely to pay its creditors, including

the Group, in ful (without taking into acount

any colaterals held by the Group).

Irespective of the above analysis, the Group

considers that default has ocured when a

financial aset is more than 365 days past due

unles the Group has reasonable and suportable

information to demonstrate that a more laging

default criterion is more apropriate.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司176

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.11 金融资产（续）

4.11.3 金融资产减值（续）

信贷减值金融资产

当一项或多项对金融资产

之估计未来现金流量造成

负面影响之事件发生时，

即代表金融资产已出现信

贷减值。金融资产出现信

贷减值之证据包括涉及以

下事件之可观察数据：

— 发行人或交易对手方

出现重大财政困难；

— 违反合约，例如发生

拖欠或逾期之情况；

— 向交易对手方作出贷

款之贷款人出于与交

易对手方财政困难有

关之经济或合约考虑，

给予交易对手方在其

他情况下不会作出之

让步；

— 交易对手方将可能进

入破产或其他财务重

组；或

— 因财政困难而导致金

融资产失去活跃市

场。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets (Continued)

4.11.3 Impairment of financial asets (Continued)

Credit-impaired financial asets

A financial aset is credit-impaired when one or

more events that have a detrimental impact on the

estimated future cash flows of that financial aset

have ocured. Evidence that a financial aset is

credit-impaired includes observable data about

the folowing events:

— significant financial dificulty of the isuer or

the counterparty;

— a breach of contract, such as a default or

past due event;

— the lender(s) of the counterparty, for

economic or contractual reasons relating to

the counterparty’s financial dificulty, having

granted to the counterparty a concesion(s)

that the lender(s) would not otherwise

consider;

— it is becoming probable that the counterparty

wil enter bankruptcy or other financial

reorganisation; or

— the disapearance of an active market for that

financial aset because of financial dificulties.

2023 Anual Report

二零二三年报177

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.11 金融资产（续）

4.11.3 金融资产减值（续）

撇销政策

当有资料显示债务人陷入

严重财政困难，且并无实

际收回款项之可能时（例

如债务人被清盘或进入破

产程序，或该等款项逾期

超过两年（以较早发生者为

准），本集团会撇销金融

资产。经计及法律意见（如

适用）后，已撇销之金融资

产可能仍可于本集团之收

回程序下被强制执行。所

收回之任何款项于综合损

益表内确认。

预期信贷亏损之计量及确认

预期信贷亏损之计量可计

算出违约概率、违约损失

率（即违约时之亏损大小）

及违约风险敞口。违约概

率及违约损失率之评估乃

基于上述经前瞻资料调整

之过往数据得出。至于违

约风险敞口，就金融资产

而言，其指资产于报告期

末之账面总值。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets (Continued)

4.11.3 Impairment of financial asets (Continued)

Write-of policy

The Group writes of a financial aset when there

is information indicating that the debtor is in

severe financial dificulty and there is no realistic

prospect of recovery, including when the debtor

has ben placed under liquidation or has entered

into bankruptcy procedings, or the amounts are

over two years past due, whichever ocurs soner.

Financial asets writen of may stil be subject to

enforcement activities under the Group’s recovery

procedures, taking into acount legal advice where

apropriate. Any recoveries made are recognised

in consolidated statement of profit or los.

Measurement and recognition of the ECL

The measurement of the ECL is a function of

the probability of default, los given default (i.e.

the magnitude of the los if there is a default)

and the exposure at default. The asesment

of the probability of default and los given

default is based on historical data adjusted by

forward-loking information as described above.

As for the exposure at default, for financial asets,

this is represented by the asets’ gros carying

amount at the end of the reporting period.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司178

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.11 金融资产（续）

4.11.3 金融资产减值（续）

预期信贷亏损之计量及确认

（续）

金融资产之预期信贷亏损

按根据合约应付本集团之

所有合约现金流量与本集

团预期可收取之所有现金

流量（按原定实际利率贴现）

之间的差额估算。

倘本集团已于前一个报告

期计量一项金融工具之亏

损拨备为相等于全期预期

信贷亏损金额，但于当前

报告日期确定其不再符合

全期预期信贷亏损之条件，

则本集团于报告日期末将

计量亏损拨备为相等于12

个月预期信贷亏损金额，

采用简化方法的资产除外。

本集团通过亏损拨备账相

应调整所有金融工具的账

面值，于损益确认减值拨

备。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.11 Financial asets (Continued)

4.11.3 Impairment of financial asets (Continued)

Measurement and recognition of the ECL

(Continued)

For financial asets, the ECL is estimated as the

diference betwen al contractual cash flows

that are due to the Group in acordance with the

contract and al the cash flows that the Group

expects to receive, discounted at the original

efective interest rate.

If the Group has measured the los alowance

for a financial instrument at an amount equal to

lifetime ECL in the previous reporting period, but

determines at the curent reporting date that the

conditions for lifetime ECL are no longer met, the

Group measures the los alowance at an amount

equal to 12-month ECL at the end of the reporting

period, except for asets for which simplified

aproach was used.

The Group recognises an alowance for impairment

in profit or los for al financial instruments with a

coresponding adjustment to their carying amount

through a los alowance acount.

2023 Anual Report

二零二三年报179

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.12 其他应收款项

其他应收款项初步按公平值确

认，其后则以实际利息法按已

摊销成本减去减值拨备计量。

倘其他应收款项预期在一年或

之内（或如属较长时间，则以一

般营运周期为准）收回，则分类

为流动资产，否则呈列为非流

动资产。

4.13 合同成本及负债以及获得合同的

成本

在与客户签订合同后，本集团

获得向客户收取代价的权利，

并承担向客户转移货品或服务

的履约责任。该等权利和履约

责任的组合产生净资产或净负

债，这取决于剩余权利与履约

责任之间的关系。倘剩余有条

件收取代价权利的计量超过达

致的履约责任，则合同为资产

且确认为合同成本。反之，倘

所计量的剩余履约责任超过所

计量的剩余权利，则合同为负

债且确认为合同负债。直接归

属于获得合同产生的印花税和

销售佣金等成本，倘可收回，

则予以资本化并计入合同成本。

对于客户支付款项与所承诺物

业转移之间期间不同的合同，

合同的交易价格因包含融资成

份的影响（如重大）而进行调整。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.12 Other receivables

Other receivables are recognised initialy at fair value

and subsequently measured at amortised cost using

the efective interest method, les alowance for

impairment.

If colection of other receivables is expected in one year

or les (or in the normal operating cycle of the busines

if longer), they are clasified as curent asets. If not,

they are presented as non-curent asets.

4.13 Contract costs and liabilities and cost for

obtaining contracts

Upon entering into a contract with a customer, the

Group obtains rights to receive consideration from

the customer and asumes performance obligations

to transfer gods or services to the customer.

The combination of those rights and performance

obligations gives rise to a net aset or a net liability

depending on the relationship betwen the remaining

rights and the performance obligations. The contract

is an aset and recognised as contract costs if

the measure of the remaining conditional rights to

consideration exceds the satisfied performance

obligations. Conversely, the contract is a liability

and recognised as contract liabilities if the measure

of the remaining performance obligations exceds

the measure of the remaining rights. Costs such as

stamp duty and sales comisions incured directly

atributable to obtaining a contract, if recoverable, are

capitalised and recorded in contract costs.

For contracts where the period betwen the payment

by the customer and the transfer of the promised

property is diferent, the transaction price is adjusted

for the efects of a financing component, if significant.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司180

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.14 现金及现金等价物

于综合现金流量表内，现金及

现金等价物包括手头现金、银

行活期存款、其他原到期日为

三个月或以内的短期高流动性

投资。

4.15 股本

普通股归类为权益。发行新股

份或购股权直接有关的增量成

本于权益列示为自所得款项扣

除税项的扣减。

4.16 借款

借款最初乃按公平值（扣除已产

生的交易成本）确认。借款其后

按摊销成本列账。所得款项（扣

除交易成本）与赎回价值两者间

的差额乃采用实际利息法于借

款期间在综合损益表予以确认。

于贷款将很有可能部分或全部

提取的情况下，就设立贷款融

资支付的费用乃确认为贷款交

易成本。在此情况下，该费用

将递延至提取贷款发生时。在

并无迹象显示该贷款融资将很

有可能部分或全部提取的情况

下，该费用拨充资本作为流动

资金服务的预付款项，并于其

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.17 借款成本

因收购、兴建或生产合资格资

产（即须相当长时间方可作拟定

用途或出售的资产）而直接产生

的一般及特定借款成本归入该

等资产的成本，直至当资产基

本上可作拟定用途或出售为止。

特定借款有待用作合资格资产

的开支前用作暂时投资所赚得

的投资收入会自合资格资本化

的借款成本中扣除。

所有其他借款成本乃于产生时

于期内的损益确认。

4.18 贸易及其他应付款项

贸易应付款项为于日常业务过

程中向供应商购入货品或服务

的应付承担。倘有关账款乃于

一年或之内（或如属较长时间，

则以一般营运周期为准）到期，

贸易及其他应付款项分类为流

动负债，否则会按非流动负债

呈列。

贸易及其他应付款项初步按公

平值确认，其后采用实际利息

法按摊销成本计量。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.17 Borowings costs

General and specific borowing costs directly

atributable to the acquisition, construction or

production of qualifying asets, which are asets that

necesarily take a substantial period of time to get

ready for their intended use or sale, are aded to the

cost of those asets, until such time as the asets are

substantialy ready for their intended use or sale.

Investment income earned on the temporary investment

of specific borowings pending their expenditure on

qualifying asets is deducted from the borowings

costs eligible for capitalisation.

Al other borowing costs are recognised in profit or

los in the period in which they are incured.

4.18 Trade and other payables

Trade payables are obligations to pay for gods or

services that have ben acquired in the ordinary course

of busines from supliers. Trade and other payables

are clasified as curent liabilities if payment is due

within one year or les (or in the normal operating cycle

of the busines if longer). If not, they are presented as

non-curent liabilities.

Trade and other payables are recognised initialy at fair

value and subsequently measured at amortised cost

using the efective interest method.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司182

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.19 税款

所得税是指即期税款及递延税

项的总和。

目前应缴的税款是以年内应课

税利润为基础。应课税利润不

同于损益中确认的利润，因为

其不包括其他年份应课税或可

扣减的收支项目以及从来都毋

须课税或扣减的收支项目。本

集团的即期税负债采用截至报

告期末已经颁布或实质上已颁

布的税率计算。

递延税项乃根据综合财务报表

中资产及负债的账面值与计算

应课税利润时所用的相应税务

基础之间的暂时性差额确认。

递延税项负债一般针对所有应

课税暂时性差额确认。递延税

项资产在很可能获得可扣减暂

时性差额的应课税利润时，一

般针对所有可扣减暂时性差额

确认。倘暂时性差额在既不影

响应课税利润或会计利润的交

易中产生自商誉（如有）或初始

确认（商业合并除外）其他资产

及负债，且于交易的时间点并

无产生等额的应课税及可扣减

暂时性差额，则不会确认有关

资产及负债。

递延税项负债乃就于附属公司、

联营公司权益及合营企业的投

资所产生的应课税暂时性差额

而确认，惟本集团可控制暂时

性差额的拨回且暂时性差额有

可能于可预见未来不会拨回则

除外。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.19 Taxation

Income tax represents the sum of the curent tax and

defered tax.

The tax curently payable is based on taxable profit for

the year. Taxable profit difers from profit recognised in

profit or los because of items of income or expense

that are taxable or deductible in other years and items

that are never taxable or deductible. The Group’s

liability for curent tax is calculated using tax rates that

have ben enacted or substantively enacted by the end

of the reporting period.

Defered tax is recognised on temporary diferences

betwen the carying amounts of asets and liabilities

in the consolidated financial statements and the

coresponding tax bases used in the computation

of taxable profit. Defered tax liabilities are generaly

recognised for al taxable temporary diferences.

Defered tax asets are generaly recognised for al

deductible temporary diferences to the extent that

it is probable that taxable profits wil be available

against which deductible temporary diferences can be

utilised. Such asets and liabilities are not recognised

if the temporary diference arises from godwil, if

any, or from the initial recognition (other than in a

busines combination) of other asets and liabilities

in a transaction that afects neither the taxable profit

nor the acounting profit and at the time of transaction

does not give rise to equal taxable and deductible

temporary diferences.

Defered tax liabilities are recognised for taxable

temporary diferences arising on investments in

subsidiaries, interests in asociates and joint ventures,

except where the Group is able to control the reversal

of the temporary diference and it is probable that the

temporary diference wil not reverse in the foreseable

future.

2023 Anual Report

二零二三年报183

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.19 税款（续）

递延税项资产之账面值在各报

告期末进行审阅，并于很可能

无法获得足够的应课税利润以

收回全部或部分资产的情况下

相应减少。

递延税项以报告期末之前已颁

布或实质上已颁布之税率为基

础，按预期清偿该负债或变现

该资产当期应用之税率计算。

递延税项确认于损益。

递延税项资产及负债之计量反

映本集团预期于报告期末收回

或清偿其资产及负债账面值的

方式所导致之税务结果。

就计量使用公平值模型计量之

投资物业之递延税项而言，有

关物业之账面值乃假设透过销

售收回，除非该假设被推翻则

除外。当投资物业可予折旧及

于本集团之业务模式（其业务目

标是随时间流逝而非透过销售

消耗投资物业所包含之绝大部

分经济效益）内持有时，有关假

设会被推翻。倘该假设被推翻，

则该等投资物业之递延税项按

物业将被收回之预期方式计量。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.19 Taxation (Continued)

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 profits wil be available to alow al or part of the

aset to be recovered.

Defered tax is calculated at the tax rates that are

expected to aply in the period when the liability is

setled or the aset is realised, based on tax rates that

have ben enacted or substantively enacted by the end

of the reporting period. Defered tax is recognised in

profit or los.

The measurement of defered tax asets and liabilities

reflects the tax consequences that would folow from

the maner in which the Group expects, at the end of

the reporting period, to recover or setle the carying

amount of its asets and liabilities.

For the purposes of measuring defered tax for

investment properties that are measured using the fair

value model, the carying amounts of such properties

are presumed to be recovered through sale, unles the

presumption is rebuted. The presumption is rebuted

when the investment property is depreciable and is

held within a busines model of the Group whose

busines objective is to consume substantialy al of the

economic benefits embodied in the investment property

over time, rather than through sale. If the presumption

is rebuted, defered tax for such investment properties

are measured based on the expected maner as to

how the properties wil be recovered.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司184

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.19 税款（续）

就计量本集团会确认使用权资

产及相关租赁负债之租赁交易

之递延税项而言，本集团会首

先厘定使用权资产或租赁负债

是否可进行税务扣减。

就租赁负债可进行税务扣减之

租赁交易而言，本集团会对使

用权资产及租赁负债分别应用

香港会计准则第12号的规定。

本集团确认与租赁负债有关的

递延税项资产，惟以可能有应

课税利润可用于抵销可扣减暂

时性差额为限，并就所有应课

税暂时性差额确认递延税项负

债。

当有法定可执行权利可将即期

税项资产与即期税项负债抵销，

且递延税项资产与负债与同一

税务机关征收的所得税有关，

且本集团拟按净额基准结算其

即期税项资产及负债，或同时

变现资产及结算负债，则可将

递延税项资产与负债互相抵销。

4.20 中国土地增值税

土地增值税按土地增值金额（即

出售物业所得款项减可扣税开支）

介乎30%至60%的累进税率征

收。土地增值税确认为所得税

开支。就中国企业所得税而言，

已付土地增值税为可扣税开支。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.19 Taxation (Continued)

For the purposes of measuring defered tax for

leasing transactions in which the Group recognises

the right-of-use asets and the related lease liabilities,

the Group first determines whether the tax deductions

are atributable to the right-of-use asets or the lease

liabilities.

For leasing transactions in which the tax deductions

are atributable to the lease liabilities, the Group aplies

HKAS 12 requirements to right-of-use asets and lease

liabilities separately. The Group recognises a defered

tax aset related to lease liabilities to the extent that it

is probable that taxable profit wil be available against

which the deductible temporary diferences can be

utilised and a defered tax liability for al taxable

temporary diferences.

Defered tax asets and liabilities are ofset when

there is a legaly enforceable right to set of curent

tax asets against curent tax liabilities and when they

relate to income taxes levied by the same taxation

authority and the Group intends either to setle its

curent tax asets and liabilities on a net basis, or to

realise the aset and setle the liability simultaneously.

4.20 PRC LAT

LAT is levied at progresive rates ranging from 30% to

60% on the apreciation amount of land value, being

the proceds from sales of properties les deductible

expenditures. LAT is recognised as an income tax

expense. LAT paid is a deductible expense for PRC

enterprise income tax purposes.

2023 Anual Report

二零二三年报185

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.21 雇员福利

根据中国的规则及法规，本集

团的中国雇员参与由中国有关

省市政府组织的各项定额供款

退休福利计划，据此，本集团

及中国雇员须每月按雇员薪金

的一定百分比向该等计划作出

供款，惟设有若干上限。

省市政府承诺承担根据上述计

划应付所有现有及日后退休中

国雇员的退休福利责任。除按

月供款外，本集团并无责任为

其雇员支付额外的退休费用及

其他退休后福利。该等计划的

资产与本集团资产分开，并由

中国政府管理的独立管理基金

持有。

供款于应付时确认为雇员福利

开支。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.21 Employe benefits

In acordance with the rules and regulations in

the PRC, the PRC based employes of the Group

participate in various defined contribution retirement

benefit plans organised by the relevant municipal and

provincial governments in the PRC under which the

Group and the PRC based employes are required to

make monthly contributions to these plans calculated

as a percentage of the employes’ salaries, subject to

a certain ceiling.

The municipal and provincial governments undertake to

asume the retirement benefit obligations of al existing

and future retired PRC based employes payable under

the plans described above. Other than the monthly

contributions, the Group has no further obligation for

the payment of retirement and other post-retirement

benefits of its employes. The asets of these plans

are held separately from those of the Group in

independently administrated funds managed by the

PRC government.

The contributions are recognised as employe benefit

expenses when they are due.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司186

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.22 拨备

当本集团因过往事件而须承担

现有法律或推定责任，履行责

任时很可能引致资源流出及有

关金额已作可靠估算时，确认

法律申索拨备。

如出现多项类似责任，履行责

任时须流出资源的可能性乃经

考虑整体责任类别后确定。即

使就同一责任类别所包含的任

何一个项目而言流出资源的可

能性甚微，仍须确认拨备。

拨备乃采用税前利率按预期履

行责任所需开支的现值计量，

该税前利率反映市场当时对货

币时间价值的评估及该责任的

特定风险。因时间流逝而增加

的拨备确认为利息开支。

4.23 财务担保负债

财务担保合约乃于发出担保时

确认为财务负债。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.22 Provisions

Provisions for legal claims are recognised when the

Group has a present legal or constructive obligation as

a result of past events, it is probable that an outflow of

resources wil be required to setle the obligation and

the amount has ben reliably estimated.

Where there are a number of similar obligations, the

likelihod that an outflow wil be required in setlement

is determined by considering the clas of obligations as

a whole. A provision is recognised even if the likelihod

of an outflow with respect to any one item included in

the same clas of obligations may be smal.

Provisions are measured at the present value of the

expenditures expected to be required to setle the

obligation using a pre-tax rate that reflects curent

market asesments of the time value of money and

the risks specific to the obligation. The increase in

the provision due to pasage of time is recognised as

interest expense.

4.23 Financial guarante liabilities

Financial guarante contracts are recognised as a

financial liability at the time the guarante is isued.

2023 Anual Report

二零二三年报187

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.23 财务担保负债（续）

财务担保负债初步按公平值加

发出财务担保负债直接产生的

交易成本计量。于初始确认后，

该等合同乃按根据香港财务报

告准则第9号厘定的亏损拨备

金额及初始确认金额（以较高者

为准）减去根据香港财务报告准

则第15号确认的收入累计摊销

计量。财务担保的公平值乃厘

定为根据债务工具作出的合同

付款及在没有担保下将须作出

的付款两者之间的净现金流量

差额的现值，或就承担责任而

可能须向第三方支付的估计金

额。

财务担保负债当且仅当合同列

明的责任已解除或注销或届满

时方于综合财务状况表中终止

确认。

4.24 收入确认

收入按在本集团日常业务过程

中就销售物业及提供服务已收

或应收代价的公平值计量。收

入按扣除折扣、销售相关税款

及撇减与本集团公司销售后列

账。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.23 Financial guarante liabilities (Continued)

Financial guarante are initialy measured at fair value

plus transaction costs that are directly atributable

to the isue of the financial guarante liabilities. After

initial recognition, such contracts are measured at the

higher of the amount of the los alowance determined

in acordance with HKFRS 9 and the amount initialy

recognised les cumulative amortisation of income

recognised in acordance with HKFRS 15. The fair

value of financial guarantes is determined as the

present value of the diference in net cash flows

betwen the contractual payments under the debt

instrument and the payments that would be required

without the guarante, or the estimated amount that

would be payable to a third party for asuming the

obligations.

Financial guarante liabilities are derecognised from the

consolidated statement of financial position when, and

only when, the obligation specified in the contract is

discharged or canceled or expired.

4.24 Revenue recognition

Revenue is measured at the fair value of the

consideration received or receivable for the sales of

properties and provision of services in the ordinary

course of the Group’s activities. Revenue is shown, net

of discounts, sales related taxes and after eliminating

sales with the Group companies.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司188

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.24 收入确认（续）

收入乃于资产的控制权转移至

客户时确认。视乎合同条款及

适用于该合同的法律规定，资

产控制权可经过一段时间或于

某一时间点转移。倘本集团在

履约过程中满足下列条件，资

产的控制权将经过一段时间转

移：

‧ 提供全部利益，而客户亦

同步收取并消耗有关利益；

‧ 随著本集团履约，创建及

提升由客户控制的资产；

或

‧ 并无创建对本集团而言有

其他用途的资产，而本集

团可强制执行其权利收回

至今已完成履约部分的款

项。

倘资产的控制权经过一段时间

转移，收入确认将按整个合同

期间参考已完成履约责任的进

度进行。否则，收入于客户获

得资产控制权的时间点确认。

完成履约责任的进度根据本集

团完成履约责任的付出或投入

参考报告期末所产生的合同成

本占各项合同的估计总成本之

百分比计量。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.24 Revenue recognition (Continued)

Revenues are recognised when or as the control of the

aset is transfered to the customer. Depending on the

terms of the contract and the laws that aply to the

contract, control of the aset may transfer over time

or at a point in time. Control of the aset is transfered

over time if the Group’s performance:

• provides al of the benefits received and consumed

simultaneously by the customer;

• creates and enhances an aset that the customer

controls as the Group performs; or

• do not create an aset with an alternative use to

the Group and the Group has an enforceable right

to payment for performance completed to date.

If control of the aset transfers over time, revenue is

recognised over the period of the contract by reference

to the progres towards complete satisfaction of

that performance obligation. Otherwise, revenue is

recognised at a point in time when the customer

obtains control of the aset.

The progres towards complete satisfaction of the

performance obligation is measured based on the

Group’s eforts or inputs to the satisfaction of the

performance obligation, by reference to the contract

costs incured up to the end of the reporting period as

a percentage of total estimated costs for each contract.

2023 Anual Report

二零二三年报189

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

4 重大会计政策资料（续）

4.24 收入确认（续）

(a) 物业销售

对于在某一时点转移物业

控制权的物业开发销售合

同而言，收入于客户根据

合同接受物业或视作接受

物业时（即客户有能力指示

物业的用途并于其后取得

该物业的所有余下利益的

时点）且本集团已获得现时

的付款请求权并很可能收

回代价时确认。

于厘定交易价时，本集团

已就融资部分（倘属重大）

的影响调整已承诺的代价

金额。

(b) 租金收入

根据经营租赁出租物业所

得租金收入于租期内按直

线法确认。

服务收入在提供服务的会

计期间确认。

4.25 利息收入

利息收入按时间比例基准以实

际利率法确认。

4 MATERIAL ACOUNTING POLICY

INFORMATION (CONTINUED)

4.24 Revenue recognition (Continued)

(a) Sales of properties

For property development and sales contract for

which the control of the property is transfered

at a point in time, revenue is recognised when

the property is acepted by the customer, or

demed as acepted acording to the contract,

which is the point in time when the customer has

the ability to direct the use of the property and

obtain substantialy al of the remaining benefits

of the property, and the Group has present right

to payment and the colection of consideration is

probable.

In determining the transaction price, the Group

adjusts the promised amount of consideration

for the efect of a financing component if it is

significant.

(b) Rental income

Rental income from properties being let under

operating leases is recognised on a straight line

basis over the lease terms.

Revenue from services is recognised in the

acounting period in which the services are

rendered.

4.25 Interest income

Interest income is recognised on a time-proportion

basis using the efective interest method.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司190

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

5 重要会计估计及判断

于应用本集团的会计政策（载述于

附注4）时，本公司董事须作出对所

确认金额有重大影响的判断（涉及

估计的判断除外），并就未能轻易从

其他来源取得的资产及负债的账面

值作出估计及假设。估计及相关假

设乃根据过往经验及其他被认为相

关的因素得出。实际结果可能有别

于该等估计。

估计及相关假设按持续基准审阅。

倘会计估计修订仅影响作出修订的

期间，则在修订期间确认；倘会计

估计修订同时影响本期间及未来期

间，则在修订期间及未来期间确认。

应用会计政策时作出的关键判断

于应用本集团的会计政策时，本公

司董事已作出下列对综合财务报表

所确认的金额有最重大影响的判断

（涉及估计的判断除外，该等判断将

于下文处理）。

(a) 持续经营考虑

持续经营假设的评估需要本公

司董事在特定时间点对本质上

不确定的事件及条件的未来结

果作出判断。经计及附注2详述

的考虑因素后，本公司董事认

为本集团可于该等综合财务报

表获批准日期起计未来12个月

期间内保持足够的流动资金。

本公司董事亦相信本集团将拥

有充足的现金资源满足其自本

综合财务报表获批准日期起计

未来12个月期间的未来营运资

金及其他融资需求。

5 CRITICAL ACOUNTING JUDGEMENTS AND

ESTIMATES

In aplying the Group’s acounting policies, which are

described in note 4, the directors of the Company are

required to make judgements (other than those involving

estimations) that have a significant impact on the amounts

recognised and to make estimates and asumptions about

the carying amounts of asets and liabilities that are not

readily aparent from other sources. The estimates and

asociated asumptions are based on historical experience

and other factors that are considered to be relevant. Actual

results may difer from these estimates.

The estimates and underlying asumptions are reviewed on

an ongoing basis. Revisions to acounting estimates are

recognised in the period in which the estimate is revised

if the revision afects only that period, or in the period of

the revision and future periods if the revision afects both

curent and future periods.

Critical judgements in aplying acounting policies

In the proces of aplying the Group’s acounting policies,

the directors of the Company have made the folowing

judgements that have the most significant efect on the

amounts recognised in the consolidated financial statements

(apart from those involving estimations, which are dealt with

below).

(a) Going concern consideration

The asesment of the going concern asumption

involves making judgements by the directors of the

Company, at a particular point of time, about the future

outcome of events and conditions which are inherently

uncertain. The directors of the Company believe that

the liquidity of the Group can be maintained in the

coming twelve-month period from the date of aproval

of these consolidated financial statements after taking

into the considerations as detailed in note 2. The

directors of the Company also believe that the Group

wil have suficient cash resources to satisfy its future

working capital and other financing requirements for

the next twelve months from the date of aproval of

these consolidated financial statements.

2023 Anual Report

二零二三年报191

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

5 重要会计估计及判断（续）

应用会计政策时作出的关键判断（续）

(b) 信贷风险大幅增加

诚如附注4所解释，就获分类为

「正常」的金融资产而言，预期

信贷亏损按相等于12个月的预

期信贷亏损的减值拨备计量，

而就获分类为「关注」或「不良」

的金融资产而言，则按全期预

期信贷亏损的减值拨备计量。

当资产的信贷风险自初始确认

以来有大幅增加时，便会转入

「关注」类别。香港财务报告准

则第9号并无界定何谓信贷风

险大幅增加。于评估资产的信

贷风险有否大幅增加时，本集

团会考虑合理有据的定性及量

性前瞻资料。

5 CRITICAL ACOUNTING JUDGEMENTS AND

ESTIMATES (CONTINUED)

Critical judgements in aplying acounting policies

(Continued)

(b) Significant increase in credit risk

As explained in note 4, ECL are measured as an

alowance for impairment equal to 12-month ECL for

financial asets clasified as “performing”, or lifetime

ECL for financial asets under “underperforming”

or “non-performing”). An aset moves to

“underperforming” when its credit risk has increased

significantly since initial recognition. HKFRS 9 does

not define what constitutes a significant increase in

credit risk. In asesing whether the credit risk of an

aset has significantly increased, the Group takes into

acount qualitative and quantitative reasonable and

suportable forward-loking information.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司192

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

5 重要会计估计及判断（续）

估计不确定性的主要来源

以下为于报告期末有关未来的主要

假设及估计不确定性因素的其他主

要来源，有关假设及来源具有导致

资产及负债之账面值于下一个财政

年度内发生重大调整的重大风险。

(a) 投资物业的公平值

投资物业乃根据本集团的会计

政策按公平值列账。投资物业

的公平值由持有受认可的相关

专业资格的独立专业合资格估

值师泓亮咨询及评估有限公司

（「泓亮」）厘定。投资物业的公

平值载于附注19。有关估值乃

根据若干假设及估计得出，其

受不明朗因素影响，可能会跟

实际结果有重大差异。作出该

等假设及估计时，已根据报告

期末的市况合理考虑相关假设。

该等估计会定期与邻近地区类

似类型物业的可得市场资料进

行比较。

于2023年12月31日，投资物业的

账面值约为人民币119,600,000

元（2022年：人民币122,520,000

元），及于截至2023年12月31日

止年度内所确认投资物业的公

平值亏损约为人民币2,920,000元

（2022年：人民币2,160,000元）。

5 CRITICAL ACOUNTING JUDGEMENTS AND

ESTIMATES (CONTINUED)

Key sources of 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 discused below.

(a) Fair value of investment properties

Investment properties are stated at fair values in

acordance with the Group’s acounting policies. The

fair values of investment properties are determined by

independent profesional qualified valuers, Vincorn

Consulting and Apraisal Limited (“Vincorn”), who hold

recognised relevant profesional qualification. Such

valuations were based on certain asumptions and

estimations, which were subject to uncertainties and

might materialy difer from actual results. In making

these asumptions and estimations, reasonable

consideration has ben given to the underlying

asumptions based on market conditions existing at

the end of the reporting period. These estimates are

regularly compared to available market information for

similar type of properties in nearby locations.

As at 31 December 2023, the carying amount

of investment properties was aproximately

RMB119,600,000 (2022: RMB122,520,000), with the fair

value loses on investment properties of aproximately

RMB2,920,000 (2022: RMB2,160,000) recognised

during the year ended 31 December 2023.

2023 Anual Report

二零二三年报193

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

5 重要会计估计及判断（续）

估计不确定性的主要来源（续）

(b) 持作销售物业或开发中待售

物业的可变现净值

本公司董事根据持作销售物业

或开发中待售物业的估计可变

现净值为该等物业计提拨备。

厘定该等物业的可变现净值时，

涉及参考相同项目的类似物业

种类或类似物业的近期市场价

格及销售开支、预测房地产市

况及本集团已完成项目的实际

开发成本后对有关未来售价、

销售开支及竣工成本作出重大

会计估计。由于中国物业市场

波动，故实际可变现净值可能

会高于或低于报告期末作出的

估计。倘拨备增加或减少，均

会影响本集团未来年度的营运

表现。

于2023年12月31日，扣除约人

民币213,263,000元（2022年：

人民币118,201,000元）的持作

出售或开发中待售物业拨备

后，持作出售物业或开发中待

售物业的账面值约为人民币

7,521,685,000元（2022年：人民

币8,485,272,000元）。

5 CRITICAL ACOUNTING JUDGEMENTS AND

ESTIMATES (CONTINUED)

Key sources of estimation uncertainty (Continued)

(b) Net realisable value of properties held or under

development for sale

The directors of the Company make provision for

properties held or under development for sale based on

the estimated net realisable value of such properties.

Determination of net realisable value of such properties

involved significant acounting estimates on the future

market prices, seling expenses and the costs to

completion with reference to the recent market prices

and seling expenses of similar property types in the

same project or by similar properties, the forecast real

estate market conditions and the actual development

cost of the Group’s completed projects, adjusted by

curent market data. Given the volatility of the property

market in the PRC, the actual net realisable value might

be higher or lower than the estimates made as at the

end of the reporting period. Any increase or decrease

in the provision would afect the Group’s operating

performance in future years.

As at 31 December 2023, the carying amount

of the properties held or under development for

sale was aproximately RMB7,521,685,000 (2022:

RMB8,485,272,000), net of provision for properties

held or under development for sale of aproximately

RMB213,263,000 (2022: RMB118,201,000).

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司194

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

5 重要会计估计及判断（续）

估计不确定性的主要来源（续）

估

于报告期末，本公司董事对建

筑成本预付款项的账面值进行

审阅，以识别是否有任何迹象

显示潜在减值。倘存在任何迹

象，则对有关资产的可收回金

额进行估算，以确定减值亏损

程度（如有）。在评估建筑成本

预付款项是否有任何迹象显示

潜在减值过程中，本集团会参

考与该等建筑成本预付款项相

关的物业开发项目的公平值及

估计销售成本去考虑可收回金

额。

于2023年12月31日，本公司董

事得出结论，认为并无任何

迹象显示于2023年12月31日的

建筑成本预付款项约人民币

126,245,000元（2022年：人民币

142,557,000元）存在潜在减值。

5 CRITICAL ACOUNTING JUDGEMENTS AND

ESTIMATES (CONTINUED)

Key sources of estimation uncertainty (Continued)

construction cost

At the end of the reporting period, the directors of

the Company reviews the carying amount of the

prepayments for construction cost to identify if there

is any indication for posible impairment. If any such

indication exists, the recoverable amount of the

aset is estimated in order to determine the extent

of the impairment los, if any. In asesing whether

there is any indication of posible impairment on the

prepayments for construction cost, the Group has

considered the recoverable amount with reference to

the fair value of the respective property development

project and estimated cost of sale in which such

prepayments for construction cost related to.

As at 31 December 2023, the directors of the Company

concluded that there was no indication of posible

impairment in relation to prepayments for construction

cost of aproximately RMB126,245,000 (2022:

RMB142,557,000) as at 31 December 2023.

2023 Anual Report

二零二三年报195

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

5 重要会计估计及判断（续）

估计不确定性的主要来源（续）

(d) 其他应收款项的减值拨备

其他应收款项的减值拨备乃基

于预期信贷亏损模型中使用的

假设及估计得出。本集团于作

出该等假设及选择预期信贷亏

损模型的输入数据时，会根据

本集团的过往经验及于报告期

末的前瞻资料作出重大判断及

估计。该等假设及估计的变动

可能会对评估的结果造成重大

影响，因此可能需要于综合损

益表中计提额外的减值拨备。

于2023年12月31日，扣除其他

应收款项的减值拨备约人民

币54,279,000元（2022年：人民

币57,544,000元）后，其他应

收款项的账面值约为人民币

436,050,000元（2022年：人民币

244,747,000元）。于截至2023年

12月31日止年度，已确认拨回

其他应收款项的减值拨备约人

民币3,265,000元（2022年：人民

币411,000元）。

5 CRITICAL ACOUNTING JUDGEMENTS AND

ESTIMATES (CONTINUED)

Key sources of estimation uncertainty (Continued)

(d) Alowance for impairment of other receivables

The alowance for impairment of other receivables are

based on asumptions and estimates used in the ECL

model. The Group uses significant judgements and

estimates in making these asumptions and selecting

inputs in the ECL model, based on the Group’s

historical experience and forward-loking information

at the end of the reporting period. Changes in these

asumptions and estimates could materialy afect

the result of the asesment and it may be necesary

to make aditional alowance for impairment in the

consolidated statement of profit or los.

As at 31 December 2023, the carying amount of other

receivables was aproximately RMB436,050,000 (2022:

RMB244,747,000), net of alowance for impairment of

other receivables of aproximately RMB54,279,000

(2022: RMB57,544,000). Reversal of alowance for

impairment of other receivables of aproximately

RMB3,265,000 (2022: RMB411,000) has ben

recognised during the year ended 31 December 2023.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司196

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

5 重要会计估计及判断（续）

估计不确定性的主要来源（续）

(e) 中国土地增值税

本集团须缴纳中国土地增值税。

然而，由于中国各个城市的不

同征税区的税项征收及支付有

所差异，于厘定土地增值税金

额时须作出重大判断及估计。

管理层按其对本集团项目所在

城市地方税务机构的税务规则

及最新常规的诠释的理解作出

最佳估计，本集团据此确认土

地增值税。最终税款与最初录

得的金额可能出现重大差异，

而有关差额将影响于地方税务

机构确定该等税项期间的即期

所得税及递延所得税。

于截至2023年12月31日止年

度，自土地增值税产生的所得

税开支约为人民币70,518,000

元（2022年：人民币13,689,000

元），包括(i)自土地增值税产

生的即期所得税开支约人民币

38,979,000元（2022年：人民币

12,863,000元）；及(i)自土地增

值税产生的递延税项开支约

人民币31,539,000元（2022年：

人民币826,000元），已确认于

综合损益表，并计入所得税开

支。于2023年12月31日，自土

地增值税产生的递延所得税

资产的账面净值约为人民币

16,850,000 元（2022年：人民币

48,389,000元）。

5 CRITICAL ACOUNTING JUDGEMENTS AND

ESTIMATES (CONTINUED)

Key sources of estimation uncertainty (Continued)

(e) LAT of the PRC

The Group is subject to LAT in the PRC. However,

since the implementation and setlement of the tax

varies among various tax jurisdictions in cities of

the PRC, significant judgements and estimates are

required in determining the amount of the LAT. The

Group recognises the LAT based on management’s

best estimates acording to its understanding of the

interpretation of tax rules and latest practice of local

tax jurisdictions in the cities where the Group’s projects

are located. The final tax outcome could be materialy

diferent from the amounts that were initialy recorded,

and these diferences wil impact the curent income

tax and the defered income tax in the periods in

which such taxes have ben finalised with local tax

authorities.

During the year ended 31 December 2023, income

tax expense arising from LAT was aproximately

RMB70,518,000 (2022: RMB13,689,000), comprising

of (i) curent income tax expense arising from LAT of

aproximately RMB38,979,000 (2022: RMB12,863,000);

and (i) defered tax expense arising from LAT of

aproximately RMB31,539,000 (2022: RMB826,000)

has ben recognised in consolidated statement of

profit or los and included in income tax expense.

As at 31 December 2023, the net carying amount of

the defered income tax aset arising from LAT was

aproximately RMB16,850,000 (2022: RMB48,389,000).

2023 Anual Report

二零二三年报197

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

5 重要会计估计及判断（续）

估计不确定性的主要来源（续）

(f) 当期及递延所得税

本集团须缴纳中国企业所得税。

在厘定企业所得税的拨备时须

作出重大判断。在日常业务过

程中，多项交易及计算方式均

会导致未能确定最终所定税项。

倘该等事项的最终税款与最初

录得的款额有所差异，有关差

额将会影响厘定税项期间的即

期所得税及递延税项拨备。

与若干可扣税临时差额及税项

亏损有关的递延税项资产，可

在本公司董事认为日后将有应

课税利润可供抵销临时差额或

税项亏损的情况下确认。其实

际利用结果可能不同。

于2023年12月31日，与若干递

延所得税负债抵销后，递延所

得税资产的账面值约为人民币

146,920,000元（2022年：人民币

175,793,000元）。

5 CRITICAL ACOUNTING JUDGEMENTS AND

ESTIMATES (CONTINUED)

Key sources of estimation uncertainty (Continued)

(f) Curent and defered income tax

The Group is subject to corporate income tax in the

PRC. Significant judgement is required in determining

the provision for corporate income tax. There are

transactions and calculations for which the ultimate

determination is uncertain during the ordinary course of

busines. Where the final tax outcome of these maters

is diferent from the amounts that we initialy recorded,

such diference wil impact the curent income tax

and defered tax provision in the period in which such

determination is made.

Defered tax asets relating to certain deductible

temporary diferences and tax loses are recognised

when the directors of the Company consider to be

probable that future taxable profit wil be available

against which the temporary diferences or tax loses

can be utilised. The outcome of their actual utilisation

may be diferent.

As at 31 December 2023, the carying amount of the

defered income tax aset, after of-seting certain

defered income tax liabilities, was aproximately

RMB146,920,000 (2022: RMB175,793,000).

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司198

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

5 CRITICAL ACOUNTING JUDGEMENTS AND

ESTIMATES (CONTINUED)

Key sources of estimation uncertainty (Continued)

(g) Impairment of non-financial asets

The Group’s non-financial asets (including

property, plant and equipment, right-of-use asets,

intangible asets, prepayments for leasehold land

and prepayments included in other receivables and

prepayments) are stated at costs les acumulated

depreciation and impairment, if any. In determining

whether an aset is impaired, the Group has exercised

judgements and estimates, particularly in asesing:

(1) whether an event has ocured or any indicators of

posible impairment that may afect the aset value;

(2) whether the carying value of an aset can be

suported by the recoverable amount, in the case of

value in use, the net present value of future cash flows

which are estimated based upon the continued use

of the aset; and (3) the apropriate key asumptions

to be aplied in estimating the recoverable amounts

including cash flow projections and an apropriate

pre-tax discount rate. When it is not posible to

estimate the recoverable amount of an individual

aset, the Group estimates the recoverable amount of

the cash-generating unit to which the aset belongs.

Changing the asumptions and estimates, including

the revenue growth rate and discount rates in the cash

flow projections, could materialy afect the net present

value used in the impairment test and the recoverable

amount based on value in use.

As at 31 December 2023, in view of the indication

of posible impairment, the Group performed

impairment asesment on (i) property, plant and

equipment with carying amount of aproximately

RMB35,454,000 (2022: RMB37,017,000); (i) right-of-use

asets of RMB13,184,000 (2022: RMB17,047,000); (i)

intangible asets of aproximately RMB13,098,000

(2022: RMB13,825,000); (iv) prepayments for

leasehold land of aproximately RMB40,810,000

(2022: RMB232,990,000); and (v) prepayments for

construction cost included in other receivables and

prepayments of aproximately RMB126,245,000 (2022:

RMB142,557,000). No impairment loses have ben

recognised during the year ended 31 December 2023

(2022: nil).

5 重要会计估计及判断（续）

估计不确定性的主要来源（续）

(g) 非金融资产减值

本集团的非金融资产（包括物

业、厂房及设备、使用权资产、

无形资产以及计入其他应收款

项和预付款项的预付款项）按

成本减累计折旧及减值（如有）

列账。于厘定资产是否出现减

值时，本集团已行使判断及估

计，尤其是于评估：(1)是否发

生事件或出现任何显示存在减

值的迹象，可能对资产价值造

成影响；(2)资产的账面值是否

受可收回金额支持（如属使用价

值的情况则为基于持续使用该

资产的情况估计的未来现金流

的现值净额）；及(3)估计可收回

金额时所采用的适当关键假设，

包括现金流量预测及适当的税

前贴现率。当无法估计个别资

产的可收回金额时，本集团会

估计该资产所属的现金产生单

位的可收回金额。假设及估计

（包括现金流量预测的收益增长

率及贴现率）的任何变动，均可

能会对减值测试中使用的现值

净额及基于使用价值得出的可

收回金额产生重大影响。

于2023年12月31日，鉴於潜在

减值迹象，本集团对(i)账面值

约人民币35,454,000元（2022

年：人民币37,017,000元）的物

业、厂房及设备；(i)人民币

13,184,000元（2022年：人民币

17,047,000元）的使用权资产；

(i)约人民币13,098,000元（2022

年：人民币13,825,000元）的无

形资产；(iv)租赁土地预付款项

约人民币40,810,000元（2022

年：人民币232,990,000元）；及

(v)计入其他应收款项和预付款

项的建筑成本预付款项约人民

币126,245,000元（2022年：人民

币142,557,000元）进行减值评

估。于截至2023年12月31日止

年度，概无确认任何减值亏损

（2022年：无）。

2023 Anual Report

二零二三年报199

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理

6.1 金融风险因素

本集团活动涉及多类金融风险，

包括市场风险（包括货币风险及

利率风险）、信贷风险及流动资

金风险。本集团的整体风险管

理计划针对金融市场的不可预

计因素，并致力将对本集团财

务表现的潜在负面影响减至最

低。

(a) 市场风险

(i) 货币风险

本集团仅在中国主要

从事物业开发、销售

及管理业务，而几乎

所有交易均以人民币

计值。此外，本集团

绝大多数资产及负债

均以人民币计值。因

此，本集团并无面临

重大外币风险。因此，

本公司董事得出结论，

认为货币风险极低，

因此并无呈列任何敏

感度分析。

本集团目前并无外汇

对冲政策。然而，本

公司董事留意外汇风

险（如有），并会在必

要情况下考虑对冲重

大外汇风险。

6 FINANCIAL RISK MANAGEMENT

6.1 Financial risk factors

The Group’s activities expose it to a variety of financial

risks comprising market risk (including curency risk

and interest rate risk), credit risk and liquidity risk. The

Group’s overal risk management programe focuses

on the unpredictability of financial markets and seks

to minimise potential adverse efects on the Group’s

financial performance.

(a) Market risk

(i) Curency risk

The Group is principaly engaged into the

development, sale and management of

properties solely in the PRC with almost

al transactions denominated in RMB. In

adition, the majority of the Group’s asets

and liabilities are denominated in RMB.

Acordingly, the Group is not exposed to

significant foreign curency risk. Given such,

the directors of the Company concluded that

the curency risk is minimal and hence no

sensitivity analysis was presented.

The Group curently does not have a foreign

exchange hedging policy. However, the

directors of the Company monitor foreign

exchange exposure, if any, and wil consider

hedging significant foreign exchange

exposure should the ned arise.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司200

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

(a) 市场风险（续）

(i) 现金流量及公平值利

率风险

本集团面临有关若干

定息银行借款及其他

长期借款的公平值利

率风险。本集团亦面

临有关计入现金及现

金等价物的银行存款、

若干浮息银行借款及

其他浮息长期借款的

现金流利率风险。本

集团的政策为将借款

维持为浮息，以尽量

减低公平值利率风险。

本集团面临的现金流

利率风险主要集中于

中国人民银行所报利

率的波动。

下文的敏感度分析乃根

据于报告期末所面临

金融工具的利率风险而

确定。该分析假设于

报告期末存在的金融

工具在整个年度持续

存在。向主要管理层人

员进行利率风险的内

部报告时，使用上升或

下降50个基点（2022年：

50个基点），即管理层

合理认为利率可能变

动范围的评估。

倘若利率上升╱下跌

50个基点（2022年：

50个基点），而其他

变数保持不变，本集

团除所得税前溢利将

分别减少╱增加约人

民币108,000元（2022

年：人民币24,000元），

主要是浮息借款的利

息开支增加╱减少所

致。

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.1 Financial risk factors (Continued)

(a) Market risk (Continued)

(i) Interest rate risk

The Group is exposed to fair value interest

rate risk in relation to certain bank borowings

and other long-term borowings with fixed

interest rate. The Group is also exposed

to cash flow interest rate risk in relation to

cash at banks included in the cash and

cash equivalents, certain bank borowings

and certain other long-term borowings

with variable interest rates. It is the Group’s

policy to kep its borowings at floating rate

of interests so as to minimise the fair value

interest rate risk. The Group’s cash flow

interest rate risk is mainly concentrated on

the fluctuation of interest rates quoted by the

People’s Bank of China.

The sensitivity analyses below have ben

determined based on the exposure to

interest rates for financial instruments at the

end of the reporting period. The analysis is

prepared asuming the financial instruments

outstanding at the end of the reporting

period were outstanding for the whole year.

A 50 basis points (2022: 50 basis points)

increase or decrease is used when reporting

interest rate risk internaly to key management

personel and represents management’s

asesment of the reasonably posible

change in interest rates.

If interest rates had ben 50 basis points

(2022: 50 basis points) higher/lower and

al other variables were held constant, the

Group’s profit before income tax would

decrease/increase by aproximately

RMB108,000 (2022: RMB24,000) mainly

resulted by increase/decrease in interest

expense of variable-rate borowings.

2023 Anual Report

二零二三年报201

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

(b) 信贷风险

信贷风险指因本集团交易

对手方未能履行合约义务

而导致本集团蒙受财务损

失的风险。于2023年12月

31日，本集团面临因交易

对手方未能履行义务及本

集团提供财务担保而可能

导致财务损失的最大信贷

风险（不计及任何抵押品或

其他信用增强措施）乃来自

综合财务状况表所列载之

已确认金融资产的账面值，

以及附注39所披露与本集

团提供财务担保相关的或

然负债款项。

本集团的信贷风险主要来

自其他应收款项、合约成

本、受限制银行存款、银

行存款及财务担保合约。

为尽量减低信贷风险，本

公司董事已委派专责团队

负责制定信用限额及信用

批核，亦设有其他监控程

序确保会采取跟进行动收

回逾期债务。

(i) 受限制银行存款及银行存

款

受限制银行存款及银行存

款方面的信贷风险有限，

原因是相关交易对手方均

为获得国际信贷评级机构

评定为高信贷评级的银行。

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.1 Financial risk factors (Continued)

(b) Credit risk

Credit risk refers to the risk that the Group’s

counterparties default on their contractual

obligations resulting in financial loses to the

Group. As at 31 December 2023, the Group’s

maximum exposure to credit risk, without taking

into acount any colaterals held or other credit

enhancements, which wil cause a financial los to

the Group due to failure to discharge an obligation

by the counterparties and financial guarantes

provided by the Group, is arising from the carying

amount of the respective recognised financial

asets as stated in the consolidated statement of

financial position and the amount of contingent

liabilities in relation to financial guarantes isued

by the Group as disclosed in note 39.

The credit risk of the Group mainly arises from

other receivables, contract costs, restricted bank

deposits, cash at banks and financial guarante

contracts.

In order to minimise the credit risk, the directors of

the Company have delegated a team responsible

for determination of credit limits and credit

aprovals. Other monitoring procedures are also

in place to ensure that folow-up action is taken to

recover overdue debts.

(i) Restricted bank deposits and cash at banks

The credit risk on restricted bank deposits

and cash at banks is limited because the

counterparties are banks with high credit

ratings asigned by international credit-rating

agencies.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司202

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

(b) 信贷风险（续）

(i) 财务担保

本集团已制订有关政

策，以确保向具备适

当财务实力并按合适

百分比支付首期的买

家作出销售。本集团

已为本集团物业单位

的若干买家安排银行

融资，并提供担保以

确保该等买家履行还

款责任。倘买家于担

保期内未能支付按揭

贷款，持有担保的银

行可要求本集团偿还

未偿还的贷款本金及

其任何应计利息。在

此情况下，本集团于

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

(b) 信贷风险（续）

(i) 财务担保（续）

本集团已向本集团一

间联营公司授出担保

（附注39(b)）。倘联营

公司未能按时间表向

偿还股东贷款，联营

公司的主要股东可能

会要求本集团偿还若

干未偿还结余及就此

应计的利息。在有关

情况下，本集团有权

透过销售开发中物业

或持作出售物业，向

联营公司取得未来还

款。本公司董事认为

联营公司拥有足够资

产进行还款，故信贷

风险有限。

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.1 Financial risk factors (Continued)

(b) Credit risk (Continued)

(i) Financial guarantes (Continued)

The Group has granted guarantes to

an asociate of the Group (note 39(b). If

the asociate defaults on the repayment

of shareholder’s loans on schedule, the

shareholder of the asociate might demand

the Group to repay certain outstanding

balance and interests acrued thereon.

Under such circumstances, the Group is

entitled to obtain future repayment from the

asociate through sales of its properties

under development or properties held for

sale. The directors of the Company consider

the asociate has suficient asets for the

repayment so that the credit risk is limited.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司204

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

(b) 信贷风险（续）

(i) 其他应收款项

本集团密切监察该等

其他应收款项，以确

保在出现违约风险时

可采取措施收回该等

结余。

本集团将其他应收款

项分为四类，此乃反

映其信贷风险以及确

定各类别减值拨备的

方法。该等内部信贷

风险评级与外部信用

评级一致。

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.1 Financial risk factors (Continued)

(b) Credit risk (Continued)

(i) Other receivables

The Group closely monitors these other

receivables to ensure actions are taken to

recover these balances in the case of any risk

of default.

The Group uses four categories for other

receivables which reflect their credit risk

and how the alowance for impairment is

determined for each of those categories.

These internal credit risk ratings are aligned

to external credit ratings.

2023 Anual Report

二零二三年报205

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

(b) 信贷风险（续）

(i) 其他应收款项（续）

支持本集团预期信贷

亏损模型的假设摘要

如下：

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.1 Financial risk factors (Continued)

(b) Credit risk (Continued)

(i) Other receivables (Continued)

A sumary of the asumptions underpining

the Group’s ECL model is as folows:

CategoryGroup definition of category

Basis for recognition of

alowance for impairment

类别类别的组别界定确认减值拨备的基准

Performing

正常

Customers have a low risk of default

and a strong capacity to met

contractual cash flows or has not ben

a significant increase in credit risk

since initial recognition and that are

not credit impaired

客户违约风险较低，并且具有满足合

同现金流量的实力，或自初步确认以

来信贷风险并无大幅增加且并无出现

信贷减值

12 month ECL. Where the expected

lifetime of an aset is les than 12

months, expected loses are measured

at its expected lifetime.

12个月预期信贷亏损。倘资产的预期

年期少于12个月，则预期亏损按其预

期年期计量。

Underperforming

关注

Receivables for which there is a

significant increase in credit risk

应收款项涉及的信贷风险显著增加

Lifetime ECL — not credit impaired

全期预期信贷亏损 — 并无出现信贷

减值

Non-performing

不良

Financial asets are asesed as credit

impaired

利息及╱或本金还款逾期超过365天

Lifetime ECL — credit impaired

全期预期信贷亏损 — 出现信贷减值

Write-of

撇销

Interest and/or principal repayments

are more than 2 years past due and

there is no reasonable expectation of

recovery

利息及╱或本金还款逾期超过2年，并

且合理预期无法收回

Aset is writen-of

撇销资产

Gross carrying amount	Allowance for impairment	Net carrying amount
账面总值	减值拨备	账面净值
RMB’000	RMB’000	RMB’000
人民币千元	人民币千元	人民币千元
437,189	(1,139)	436,050
53,140	(53,140)	—
490,329	(54,279)	436,050

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司206

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

(b) 信贷风险（续）

(i) 其他应收款项（续）

下表详述本集团其他

应收款项的信贷质素，

以及本集团所面临最

大信贷风险（按信贷

风险类别划分）。

有关其他应收款项减

值拨备变动之详情载

于附注25。

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.1 Financial risk factors (Continued)

(b) Credit risk (Continued)

(i) Other receivables (Continued)

The tables below detail the credit quality of

the Group’s other receivables, as wel as the

Group’s maximum exposure to credit risk by

credit risk category.

External credit

rating

Internal credit

rating12 month or Lifetime ECL

外部信贷评级内部信贷评级

12个月或全期预期

信贷亏损

Other receivables, as at

31 December 2023

N/APerforming12 month ECL

其他应收款项，

于2023年12月31日

不适用正常12个月预期信贷亏损

N/ANon-performingLifetime ECL

不适用不良全期预期信贷亏损

External credit

rating

Internal credit

rating12 month or Lifetime ECL

Gros

carying

amount

Alowance

for

impairment

Net

carying

amount

外部信贷评级内部信贷评级

12个月或全期预期

信贷亏损账面总值减值拨备账面净值

RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元

Other receivables, as at

31 December 2022

N/APerforming12 month ECL248,151(3,404)244,747

其他应收款项，

于2022年12月31日

不适用正常12个月预期信贷亏损

N/ANon-performingLifetime ECL54,140(54,140)—

不适用不良全期预期信贷亏损

302,291(57,544)244,747

Details of the movement of the alowance for

impairment of other receivables are set out in

note 25.

2023 Anual Report

二零二三年报207

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

本集团董事务求透过内部

销售所得款项及充足的承

诺信贷融资额维持足够现

金以满足其物业项目的营

运需求和承诺。

本集团面临附注2所载流

动资金风险。本公司董事

认为，本集团将会有足够

营运资金履行至少于本综

合财务报表获批准日期后

未来十二个月内到期的财

务责任，有关详情载于附

注2。

下表载列本集团非衍生金

融负债的剩余合约到期日

分析。该表按金融负债未

贴现金流及本集团最早

被要求付款或已协定的还

款日期编制。具体而言，

附带来索即付条文的其他

长期借款列入最早的时间

带，而不论有关银行使

权利的可能性。

该表包括本金及利息现金

流。如属浮息项目，其未

贴现金额乃根据报告期末

的利率计算得出。

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.1 Financial risk factors (Continued)

The directors of the Company aim to maintain

suficient cash through internaly generated sales

proceds and an adequate amount of comited

credit facilities to met its operation neds and

comitments in respect of property projects.

The Group is exposed to liquidity risk as set out in

note 2 and the directors of the Company are of the

opinion that the Group wil have suficient working

capital to fulfil its financial obligations as and when

they fal due at least the coming twelve months

from the date of aproval of these consolidated

financial statements and the details of which are

set out in note 2.

The folowing table details the Group’s remaining

contractual maturity for its non-derivative financial

liabilities. The table has ben drawn up based on

the undiscounted cash flows of financial liabilities

based on the earliest date on which the Group can

be required to pay or agred repayment dates.

Specificaly, other long-term borowings with a

repayment on demand clause are included in the

earliest time band regardles of the probability of

the banks chosing to exercise their rights.

The table includes both principal and interest cash

flows. To the extent that interest flows are floating

rate, the undiscounted amount is derived from

interest rate at the end of the reporting period.

On demand or Within 1 year	Between 1 to 2 years	Between 2 to 5 years	Total Undiscounted Cash flows	Carrying amount
来索即付或 1年以内	1至2年	2至5年	未贴现现金流总额	账面值
RMB’000	RMB’000	RMB’000	RMB’000	RMB’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
1,720,091	—	—	1,720,091	1,720,091
205,603	216,280	29,918	451,801	415,400
533,641	27,144	13,402	574,187	533,229
7,711	5,319	5,647	18,677	15,564
2,467,046	248,743	48,967	2,764,756	2,684,284
7,187,911	—	—	7,187,911	7,187,911

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司208

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

于2023年12月31日

于2022年12月31日

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.1 Financial risk factors (Continued)

As at 31 December 2023

Trade and other payables贸易及其他应付款项

Bank borowings银行借款

Other long-term borowings其他长期借款

Lease liabilities租赁负债

Financial guarante contracts财务担保合约

As at 31 December 2022

On demand or

within 1 year

Betwen

1 to 2 years

Betwen

2 to 5 yearsOver 5 years

Total

Undiscounted

Cash flows

Carying

amount

来索即付或

1年以内1至2年2至5年5年以上

未贴现金流

总额账面值

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

Trade and other payables贸易及其他应付款项1,959,792—1,959,7921,959,792

Bank borowings银行借款211,42573,70068,447—353,572323,500

Other borowings其他借款3,681—3,6813,500

Other long-term borowings其他长期借款224,007138,03613,402—375,445345,845

Lease liabilities租赁负债8,9755,5258,5481,64524,69320,650

2,407,880217,26190,3971,6452,717,1832,653,287

Financial guarante contracts财务担保合约6,882,031—6,882,0316,882,031

Within 1 year	Between 1 to 2 years	Between 2 to 5 years	Total Undiscounted Cash flows	Carrying amount
1年以内	1至2年	2至5年	未贴现现金流总额	账面值
RMB’000	RMB’000	RMB’000	RMB’000	RMB’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
50,400	44,640	20,880	115,920	90,000

2023 Anual Report

二零二三年报209

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

附带来索即付条文的其他

长期借款列入上文到期分

析表的「来索即付或1年以

内」时间带。于2023年12月

31日，该等其他长期借款

的未贴现本金总额为人民

币90,000,000元（2022年：

人民币126,000,000元）。考

虑到本集团的综合财务状

况，本公司董事不认为贷

款人会行使酌情权要求即

时还款。本公司董事认为，

该等其他长期借款将按贷

款协议所载还款时间表偿

还。于当时的本金及利息

现金流出总额如下：

于2023年12月31日

于2022年12月31日

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.1 Financial risk factors (Continued)

Other long-term borowings with a repayment

on demand clause are included in the “on

demand or within 1 year” time band in the above

maturity analysis. As at 31 December 2023, the

agregate undiscounted principal amount of

these other long-term borowings amounted to

RMB90,000,000 (2022: RMB126,000,000). Taking

into acount the Group’s consolidated financial

position, the directors of the Company do not

believe that it is probable that the borower wil

exercise their discretionary rights to demand

imediate repayment. The directors of the

Company believe that such other long-term

borowings wil be repaid in acordance with the

scheduled repayment dates set out in the loan

agrements. At that time, the agregate principal

and interest cash outflows are as folows:

As at 31 December 2023

Other long-term borowings with

repayment on demand clause

附带来索即付条文

的其他长期借款

As at 31 December 2022

Within 1 year

Betwen

1 to 2 years

Betwen

2 to 5 years

Total

Undiscounted

Cash flows

Carying

amount

1年以内1至2年2至5年

未贴现金流

总额账面值

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

Other long-term borowings with

repayment on demand clause

附带来索即付条文

的其他长期借款56,16050,40065,520172,080126,000

2023
2023年
RMB’000
人民币千元
436,050
165,591
274,808
876,449

2023
2023年
RMB’000
人民币千元
1,720,091
415,400
—
533,229
2,668,720
7,295,311

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司210

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.1 金融风险因素（续）

上列财务担保合约计入的

金额是在担保事项的对手

方申索全数担保金额的情

况下，本集团根据有关安

排可能需要就该金额结算

的最高金额。根据报告期

末的预测，本公司董事认

为比较可能的是根据有关

安排并无任何应付金额。

然而，该预测视乎对手方

根据担保申索的可能性而

可能有变。

6.2 金融工具类别

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.1 Financial risk factors (Continued)

The amounts included above for financial

guarante contracts are the maximum amounts

the Group could be required to setle under the

arangement for the ful guaranted amount if

that amount is claimed by the counterparty to the

guarante. Based on expectations at the end of

the reporting period, the directors of the Company

consider that it is more likely than no amount wil

be payable under the arangement. However, this

estimate is subject to changes depending on the

probability of the counterparty claiming under the

guarante.

6.2 Categories of financial instruments

2022年

RMB’000

人民币千元

Financial asets at amortised cost按摊销成本计量的

金融资产

— Other receivables— 其他应收款项244,747

— Restricted bank deposits— 受限制银行存款180,778

— Cash and cash equivalents— 现金及现金等价物221,059

646,584

2022年

RMB’000

人民币千元

Financial liabilities at amortised cost按摊销成本计量的

金融负债

— Trade and other payables— 贸易及其他应付款项1,959,792

— Bank borowings— 银行借款323,500

— other borowings— 其他借款3,500

— other long-term borowings— 其他长期借款345,845

2,632,637

Financial guarante contracts财务担保合约6,992,531

2023 Anual Report

二零二三年报211

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.3 资本风险管理

本集团资本管理的目标是确保

本集团能持续经营，以为股东

带来回报，并维持最优资本架

构以减少资本成本。

为维持或调整资本架构，本集

团可调整支付予股东的股息金

额、发行新股份或出售资产以

减少债务。

本集团以杠杆比率为基准监察

其资本。杠杆比率按债务净额

除以资本总额计算，而债务净

额按借款总额（包括计息借款及

租赁负债）扣减现金及现金等价

物计算，资本总额则按综合财

务状况表列账的权益总额加上

债务净额计算。

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.3 Capital risk management

The Group’s objectives when managing capital are to

safeguard the Group’s ability to continue as a going

concern in order to provide returns for shareholders

and to maintain an optimal capital structure to reduce

the cost of capital.

In order to maintain or adjust the capital structure, the

Group may adjust the amount of dividends paid to

shareholders, isue new shares or sel asets to reduce

debt.

The Group monitors capital on the basis of the gearing

ratio. Gearing ratio is calculated as net debt divided by

total capital. Net debt is calculated as total borowings,

including interest bearing borowings and lease

liabilities les cash and cash equivalents. Total capital is

calculated as total equity, as shown in the consolidated

statement of financial position, plus net debt.

2023
2023年
RMB’000
人民币千元
415,400
533,229
—
15,564
964,193
(274,808)
689,385
1,858,041
2,547,426
27.06%

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司212

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.3 资本风险管理（续）

于2023年12月31日的杠杆比率

如下：

本集团所受的外部资本规定包括：(i)

为维持于联交所的上市地位，本公

司股份必须有至少25%公众持股量；

及(i)遵守计息借款附带的财务契诺。

本集团定期获取股份过户登记处有

关主要股东权益的报告，显示非公

众持股量。该报告显示本公司于截

至2023年及2022年12月31日止年度

内一直符合25%的限额。

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.3 Capital risk management (Continued)

The gearing ratios at 31 December 2023 were as

folows:

2022年

RMB’000

人民币千元

Bank borowings银行借款323,500

Other long-term borowings其他长期借款345,845

Other borowings其他借款3,500

Lease liabilities租赁负债20,650

Total borowings借款总额693,495

Les: Cash and cash equivalents减：现金及现金等价物(221,059)

Net debt债务净额472,436

Total equity权益总额1,873,467

Total capital资本总额2,345,903

Gearing ratio杠杆比率20.14%

The externaly imposed capital requirements for the

Group are: (i) in order to maintain its listing on the

Stock Exchange, it has to have a public float of at least

25% of the shares of the Company; and (i) to met

financial covenants atached to the interest-bearing

borowings.

The Group receives a report from the share registrars

on substantial share interests showing the non-public

float and it demonstrates continuing compliance with

the 25% limit throughout the years ended 31 December

2023 and 2022.

2023
2023年
RMB’000
人民币千元
3,554,210
2,668
3,556,878
8,720
3,565,598

2023 Anual Report

二零二三年报213

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

6 金融风险管理（续）

6.4 公平值估计

并非经常按公平值计量的金

融工具之公平值

本公司董事认为，于综合财务

报表中按摊销成本入账的金融

资产及金融负债的账面值与相

关公平值并无重大差异。

7 收入

收入指截至2023年12月31日止年度

销售物业产生的收入、租金收入及

服务收入。本集团年内收入之分析

如下：

附注：截至2023年12月31日止年度，销

售物业包括向关联方销售物业

约人民币2,831,000元（2022年：

人民币17,447,000元）（附注40(b)

(vi)）。

6 FINANCIAL RISK MANAGEMENT

(CONTINUED)

6.4 Fair value measurement

Fair value of financial instruments that are not

measured at fair value on a recuring basis

The directors of the Company considered that the

carying amounts of financial asets and financial

liabilities recorded at amortised cost in the consolidated

financial statements are not materialy difer from their

respective fair values.

7 REVENUE

Revenue represents revenue arising on sales of properties,

rental income and service income for the year ended 31

December 2023. An analysis of the Group’s revenue for the

year is as folows:

2022年

RMB’000

人民币千元

Revenue from contracts with

customers within the scope of

HKFRS 15

香港财务报告准则第15号

范围内的客户合约收入

Sales of properties (note)销售物业（附注）2,850,035

Service income服务收入4,904

2,854,939

Revenue from other source来自其他来源之收入

Rental income租金收入6,832

2,861,771

Note: Include in sales of property was sales of properties to

related parties of aproximately RMB2,831,000 (2022:

RMB17,447,000) during the year ended 31 December

2023 (note 40(b)(vi).

2023
2023年
RMB’000
人民币千元
3,554,210
2,668
3,556,878

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司214

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

7 收入（续）

按确认收入的时间划分的客户合约

收入之分类：

于截至2023年及2022年12月31日止

年度，所有收入均产生自中国。

8 分部资料

本公司执行董事已被确认为主要经

营决策者（「主要经营决策者」）。本

集团管理层已根据主要经营决策者

所审阅用于分配资源及评估表现的

内部报告厘定经营分部。

本集团主要在中国从事物业开发。

主要经营决策者按一个呈报分部审

阅业务的经营业绩，以评估表现以

及就资源如何分配作出决策。向主

要经营决策者呈报以用作资源分配

及表现评估的指标为收入及除所得

税后利润。因此，概无呈列分部资

料。

截至2023年及2022年12月31日止年

度，本集团的全部收入均源自中国，

且于2023年及2022年12月31日，本

集团全部非流动资产均位于中国。

此外，截至2023年及2022年12月31

日止年度，来自单一外部客户的收

入并无占本集团收入的10%或以上。

7 REVENUE (CONTINUED)

Disagregation of revenue from contracts with customers by

timing of recognition:

2022年

RMB’000

人民币千元

Timing of revenue recognition确认收入的时间

At a point in time于某时间点2,850,035

Over time随时间推移4,904

2,854,939

Al revenue are generated from the PRC during the years

ended 31 December 2023 and 2022.

8 SEGMENT INFORMATION

The executive directors of the Company have ben identified

as the chief operating decision maker (the “CODM”).

Management of the Group has determined the operating

segments based on the internal reports reviewed by the

CODM, which are used to alocate resources and ases

performance.

The Group is principaly engaged in property development

in the PRC. The CODM reviews the operating results of

the busines as one segment to ases performance and

make decision about resources to be alocated. Revenue

and profit after income tax are the measures reported

to the CODM for the purpose of resources alocation

and performance asesment. Therefore, no segment

information is presented.

Al of the Group’s revenue are derived in the PRC for the

years ended 31 December 2023 and 2022, and al of non-

curent asets of the Group were located in the PRC as

at 31 December 2023 and 2022. There was no revenue

derived from a single external customer that acounts for

10% or more of the Group’s revenue for the years ended 31

December 2023 and 2022.

2023
2023年
RMB’000
人民币千元
2,830
1,241
4,071

2023
2023年
RMB’000
人民币千元
2,218
356
18
4,053
37
—
—
(1,421)
5,261

2023 Anual Report

二零二三年报215

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

9 OTHER INCOME

2022年

RMB’000

人民币千元

Management fe income管理费收入974

Others其他1,867

2,841

10 OTHER LOSES, NET

2022年

RMB’000

人民币千元

Donations捐款5,643

Penalties, fines and compensations罚款、罚金及赔偿3,756

Exchange loses, net汇兑亏损，净额1,628

Los/(gain) on disposal of

subsidiaries, net (note 36)

出售附属公司亏损╱（收益），

净额（附注36）(203)

Los on disposal of property, plant and

equipment

出售物业、厂房及设备的

亏损727

Los on disposal of financial asets at fair

value through profit or los

出售按公平值透过损益入账

的金融资产的亏损155

Gain on disposal of right-of-use asets出售使用权资产收益(8)

Others其他(3,567)

8,131

9 其他收入

10 其他亏损，净额

2023
2023年
RMB’000
人民币千元
1,073
(69,668)
—
(930)
(70,598)
69,668
(930)
143

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司216

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

11 财务收入╱（成本）

附注：于截至2023年12月31日止年度资

本化的财务成本乃透过对合资格

资产采用7.41%（2022年：8.36%）

的资本化率计算。

11 FINANCE INCOME/(COSTS)

2022年

RMB’000

人民币千元

Finance income财务收入

— Interest income on bank deposits— 银行存款利息收入1,146

Finance costs财务成本

— Interest on bank and other borowings

and other long-term borowings

— 银行及其他借款及其他

长期借款的利息(63,316)

— Interest on pre-sale deposits received— 已收预售按金的利息(286)

— Interest on lease liabilities— 租赁负债利息(1,137)

(64,739)

Les: Amount capitalised (note)减：资本化金额（附注）63,602

Finance costs财务成本(1,137)

Finance income, net财务收入，净额9

Note: Finance costs capitalised during the year ended 31

December 2023 are calculated by aplying a capitalisation

rate of 7.41% (2022: 8.36%) per anum on qualifying asets.

2023
2023年
RMB’000
人民币千元
110,240
2,987
8,201
3,832
727
115
24
3,019,928
95,062

2023 Anual Report

二零二三年报217

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

12 除所得税前利润

年内除所得税前利润于扣除以下项

目后得出：

12 PROFIT BEFORE INCOME TAX

Profit before income tax for the year has ben arived at

after charging:

2022年

RMB’000

人民币千元

Staf costs (including directors’

emoluments (note 15) (note 14)

员工成本（包括董事酬金

（附注15）（附注14）119,487

Auditor’s remuneration — audit services核数师酬金—审计服务2,667

Depreciation charge on property,

plant and equipment, included in

administrative expenses

物业、厂房及设备折旧开支

（计入行政开支）

8,534

Depreciation charge on right-of-use

asets, included in administrative

expenses

使用权资产折旧开支

（计入行政开支）

4,440

Amortisation charge on intangible asets,

included in administrative expenses

无形资产摊销开支

（计入行政开支）728

Expenses relating to short-term leases,

included in administrative expenses

与短期租赁相关的开支

（计入行政开支）206

Expenses relating to leases of low-value

asets, included in administrative

expenses

与低价值资产租赁相关的

开支（计入行政开支）

Cost of properties recognised as

expenses

确认为开支的物业成本

2,382,276

Provision for properties held

or under development for sale,

included in cost of sales

持作出售或开发中

待售的物业的拨备

（计入销售成本）30,652

2023
2023年
RMB’000
人民币千元
28,356
38,979
67,335
29,719
97,054

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司218

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

13 INCOME TAX EXPENSES

2022年

RMB’000

人民币千元

Curent income tax即期所得税

— PRC Corporate Income Tax— 中国企业所得税84,308

— PRC LAT— 中国土地增值税12,863

97,171

Defered income tax (note 35)递延所得税（附注35）(20,522)

76,649

PRC Corporate Income Tax

Under the Corporate Income Tax (the “CIT”) Law of the

PRC, the CIT rate aplicable to the Group’s subsidiaries

established in the PRC from 1 January 2008 is 25%.

The CIT Law and its implementation rules impose a

witholding tax of 10% for dividends distributed by a PRC

entity to its imediate holding company incorporated

outside the PRC for profits generated begining on or after

1 January 2008 and undistributed profits generated prior to

1 January 2008 are exempted from such witholding tax.

A lower witholding tax rate of 5% may be aplied when

the imediate holding companies are incorporated in Hong

Kong acording to the tax treaty arangement betwen the

PRC and Hong Kong.

13 所得税开支

中国企业所得税

根据《中华人民共和国企业所得税法》

（「企业所得税法」），于2008年1月1日

起适用于本集团于中国成立的附属

公司的企业所得税率为25%。

企业所得税法及其实施细则规定，

中国实体就自2008年1月1日或之后

产生的利润向其于中国境外注册成

立的直接控股公司派发股息，须按

10%的税率缴付预扣税，而于2008

年1月1日之前产生的未分派利润豁

免该预扣税。根据中国与香港签订

的税收协定安排，若直接控股公司

于香港注册成立，可适用较低的5%

预扣税率。

2023 Anual Report

二零二三年报219

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

13 所得税开支（续）

中国企业所得税（续）

于2023年12月31日，并未就不可

分派利润约人民币1,337,762,000元

（2022年：人民币1,300,169,000元）

相关的应课税暂时差额确认约人民

币133,776,000元（2022年：人民币

130,017,000元）的递延税项负债，因

为本集团能够控制拨回有关暂时差

额的时间，且有关暂时差额于可预

见的未来很可能不会被拨回。

土地增值税

中国土地增值税乃按照30%至60%

（2022：30%至60%）的累进税率对

土地增值额征收。土地增值额为出

售物业所得款项减可扣减开支（包括

土地使用权租赁支出及所有物业发

展开支），并于综合损益表内列作所

得税开支。

香港利得税

截至2023年及2022年12月31日止年

度，由于本集团于香港注册成立的

附属公司并无拥有须缴纳香港利得

税的应课税利润，故概无作出香港

利得税拨备。

海外企业所得税

截至2023年及2022年12月31日止年

度，由于在开曼群岛及英属维尔京

群岛注册成立的公司无须缴纳任何

税项，故并无就该等公司确认税项

拨备。

13 INCOME TAX EXPENSES (CONTINUED)

PRC Corporate Income Tax (Continued)

As at 31 December 2023, defered tax liabilities of

aproximately RMB133,776,000 (2022: RMB130,017,000)

have not ben recognised in respect of the taxable

temporary diferences asociated with the un-distributable

profits of aproximately RMB1,337,762,000 (2022:

RMB1,300,169,000) because the Group is in a position

to control the timing of the reversal of such temporary

diferences and it is probable that such temporary

diferences wil not be reversed in the foreseable future.

LAT

PRC LAT is levied at progresive rates ranging from 30% to

60% (2022: 30% to 60%) on the apreciation of land value,

being the proceds from sales of properties les deductible

expenditures including lease charges for land use rights and

al property development expenditures, and is included in

the consolidated statement of profit or los as income tax

expenses.

Hong Kong Profits Tax

No provision for Hong Kong Profits Tax was provided as the

Group’s subsidiary incorporated in Hong Kong did not have

asesable profit subject to Hong Kong Profits Tax for the

years ended 31 December 2023 and 2022.

Overseas corporate income tax

No provision for taxation has ben recognised for

companies incorporated in the Cayman Islands and the

British Virgin Islands as they were not subject to any tax

during the years ended 31 December 2023 and 2022.

2023
2023年
RMB’000
人民币千元
133,871
33,468
16,269
81,031
(20,258)
(9,208)
—
(4,248)
97,054

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司220

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

13 INCOME TAX EXPENSES (CONTINUED)

The income tax expenses for the year can be reconciled to

the profit before income tax per the consolidated statement

of profit or los as folows:

2022年

RMB’000

人民币千元

Profit before income tax除所得税前利润154,418

Tax at domestic tax rate of 25%

(2022: 25%)

按本地税率25%（2022年：

25%）计算的所得税38,605

Tax efect of expenses not deductible for

tax purposes

不可用于扣税的开支的税务

影响20,905

PRC LAT中国土地增值税13,964

Tax credit on PRC CIT中国土地增值税的税项抵免(3,491)

Tax efect of witholding tax on

undistributed profits

未分配利润征收预扣税的

税务影响—

Tax efect of tax loses not recognised未确认的税项亏损的税务

影响6,666

Tax efect of utilisation of tax loses

previously not recognised

使用先前未确认的税项亏损

的税务影响—

76,649

Details of the defered taxation are set out in note 35.

13 所得税开支（续）

年内所得税开支可与综合损益表中

的除所得税前利润对账如下：

有关递延税项的详情载于附注35。

2023
2023年
RMB’000
人民币千元
91,058
19,182
110,240

2023 Anual Report

二零二三年报221

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

14 STAF COSTS (INCLUDING DIRECTORS’

EMOLUMENTS)

2022年

RMB’000

人民币千元

Salaries, alowances and other benefits薪金、津贴及其他福利98,685

Contributions to retirement benefit

schemes

向退休福利计划供款

20,802

119,487

The Group operates a Mandatory Provident Fund Scheme

(the “MPF Scheme”) for al qualifying employes in Hong

Kong. The asets of the schemes are held separately from

those of the Group, in funds under the control of trustes.

Under the scheme, the employer and its employes are

each required to make contributions to the plan at 5% (2022:

5%) of the employes’ relevant income, subject to a cap of

monthly relevant income of HK$30,000 (2022: HK$30,000).

The employes of the Group’s subsidiaries established

in the PRC are members of a state-managed retirement

benefit scheme operated by the PRC government. The

subsidiaries are required to contribute certain percentage

of payrol costs to the retirement benefit scheme to fund

the benefits. The only obligation of the Group with respect

to the retirement benefit scheme is to make the specified

contributions.

The total expense charged to profit or los of aproximately

RMB19,182,000 (2022: RMB20,802,000) represents

contributions payable to these schemes by the Group in

respect of the curent acounting period.

There were no forfeited contributions utilised during the

years ended 31 December 2023 and 2022 to reduce future

contributions.

14 员工成本（包括董事酬金）

本集团为香港所有合资格雇员营运

一个强制性公积金计划（「强积金计

划」）。计划资产与本集团的资产分

开持有，存放于受托人控制的基金

中。根据计划，雇主及雇员各自须

按雇员相关收入的5%（2022年：5%）

向计划作出供款，相关月薪上限为

30,000港元（2022年：30,000港元）。

本集团于中国成立的附属公司的雇

员均为由中国政府管理的国家管理

退休福利计划的成员。该等附属公

司须向退休福利计划缴纳一定百分

比的薪资成本。本集团在该退休福

利计划项下的唯一责任为缴纳指定

供款。

自损益扣除的开支总额约为人民

币19,182,000元（2022年：人民币

20,802,000元），其指本集团于本会

计期间向该等计划应付的供款。

于截至2023年及2022年12月31日止

年度，概无动用任何已没收供款以

减少未来供款。

—	1,059	203	82	1,344
—	661	155	—	816
—	229	129	61	419
—	854	203	61	1,118
—	2,803	690	204	3,697
264	—	—	—	264
264	—	—	—	264
264	—	—	—	264
792	—	—	—	792
792	2,803	690	204	4,489

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司222

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

15 BENEFITS AND INTERESTS OF DIRECTORS,

FIVE HIGHEST PAID INDIVIDUALS AND

SENIOR MANAGEMENT EMOLUMENTS

(a) Directors’ emoluments

The emoluments of the Company’s directors paid/

payable by the companies comprising the Group are

set out below:

Name of director董事姓名Fes

Salaries

and other

alowances

Discretionary

bonus

Contributions

to retirement

benefit schemesTotal

袍金

薪金及

其他津贴酌情花红

向退休福利

计划供款总计

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

Year ended 31 December 2023截至2023年12月31日止年度

Executive directors执行董事

Mr. Li Xiaobing李小冰先生

Ms. Qi Chunfeng齐春风女士

Mr. Wang Quan王权先生

Mr. Wang Zhenfeng王振峰先生

Independent non-executive

directors

独立非执行董事

Mr. Le Kwok Lun李国麟先生

Mr. Fang Cheng方征先生

Mr. Wei Jian魏剑先生

Total总计

15 董事、五名最高薪酬人士的福利

及权益及高级管理层酬金

(a) 董事的酬金

本集团旗下各公司已付╱应付

本公司董事的酬金载列如下：

2023 Anual Report

二零二三年报223

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

15 BENEFITS AND INTERESTS OF DIRECTORS,

FIVE HIGHEST PAID INDIVIDUALS AND

SENIOR MANAGEMENT EMOLUMENTS

(CONTINUED)

(a) Directors’ emoluments (Continued)

Name of director董事姓名Fes

Salaries

and other

alowances

Discretionary

bonus

Contributions

to retirement

benefit schemesTotal

袍金

薪金及

其他津贴酌情花红

向退休福利

计划供款总计

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

Year ended 31 December 2022截至2022年12月31日止年度

Executive directors执行董事

Mr. Li Xiaobing李小冰先生—1,084203781,365

Ms. Qi Chunfeng齐春风女士—76315515933

Mr. Wang Quan王权先生—33412958521

Mr. Wang Zhenfeng王振峰先生—891203581,152

—3,0726902093,971

Independent non-executive

directors

独立非执行董事

Mr. Le Kwok Lun李国麟先生264—264

Mr. Fang Cheng方征先生264—264

Mr. Wei Jian魏剑先生264—264

792—792

Total总计7923,0726902094,763

No emoluments were paid by the Group to the directors

of the Company as an inducement for joining the Group

or as compensation for los of ofice during the years

ended 31 December 2023 and 2022.

15 董事、五名最高薪酬人士的福利

及权益及高级管理层酬金（续）

(a) 董事的酬金（续）

于截至2023年及2022年12月31

日止年度，本集团概无向本公

司董事支付任何酬金，作为加

入本集团的奖励或离职时的补

偿。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司224

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

15 董事、五名最高薪酬人士的福利

及权益及高级管理层酬金（续）

(a) 董事的酬金（续）

截至2023年及2022年12月31日

止年度，本公司董事并无根据

任何安排放弃或同意放弃酬金。

截至2023年及2022年12月31日

止年度，概无同时为董事的最

高行政人员。

上文披露的酌情花红乃由本公

司薪酬委员会经参考个人表现

后厘定。

董事于交易、安排或合约的

重大权益

除附注40所披露者外，截至

2023年及2022年12月31日止年

度末或于截至2023年及2022年

12月31日止年度任何时间，概

无存续任何与本集团业务有关

的重大交易、安排及合约，乃

涉及本公司而本公司董事及有

关董事的关连人士于其拥有重

大权益（不论直接或间接）。

15 BENEFITS AND INTERESTS OF DIRECTORS,

FIVE HIGHEST PAID INDIVIDUALS AND

SENIOR MANAGEMENT EMOLUMENTS

(CONTINUED)

(a) Directors’ emoluments (Continued)

There was no arangement under which a director

of the Company waived or agred to waive any

emoluments for the years ended 31 December 2023

and 2022.

There was no chief executive who was also a director

for the years ended 31 December 2023 and 2022.

Discretionary bonus disclosed above were determined

by the Remuneration Comite of the Company with

reference to the individual performance.

Directors’ material interests in transactions,

arangements or contracts

Except as disclosed in note 40, there were no

significant transactions, arangements and contracts in

relation to the Group’s busines to which the Company

was a party and in which a director of the Company

and the director’s conected party had a material

interest, whether directly or indirectly, subsisted at the

end of the years ended 31 December 2023 and 2022

or at any time during the years ended 31 December

2023 and 2022.

2023
2023年
RMB’000
人民币千元
772

2023
2023年
1
—

2023 Anual Report

二零二三年报225

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

15 BENEFITS AND INTERESTS OF DIRECTORS,

FIVE HIGHEST PAID INDIVIDUALS AND

SENIOR MANAGEMENT EMOLUMENTS

(CONTINUED)

(b) Five highest paid individuals

The five individuals whose emoluments were the

highest in the Group for the year ended 31 December

2023 include four (2022: thre) directors of the

Company whose emoluments are disclosed above. The

emoluments payable to the remaining one (2022: two)

individual for the year ended 31 December 2023 is as

folows:

2022年

RMB’000

人民币千元

Salaries, alowances and

contributions to retirement benefit

schemes

基本薪金、津贴及向

退休福利计划供款

1,708

The emoluments fel within the folowing bands:

Number of employe(s)

雇员人数

2022年

Nil to HK$1,000,000零至1,000,000港元1

HK$1,000,001 to HK$1,500,0001,000,001港元至1,500,000

港元1

no director or any of the five highest paid individuals

received any emolument from the Group as an

inducement to join or as compensation for los of

ofice.

15 董事、五名最高薪酬人士的福利

及权益及高级管理层酬金（续）

(b) 五名最高薪酬人士

截至2023年12月31日止年度，

本集团的五名最高薪酬人士包

括四名（2022年：三名）本公司董

事，彼等的酬金已披露于上文。

截至2023年12月31日止年度，

应付余下一名（2022年：两名）人

士的酬金分别载列如下：

介乎下列区间的酬金：

止年度，并无董事或任何五名

最高薪酬人士自本集团收取任

何酬金作为加入时的奖金或作

为离职补偿。

2023
2023年
1

2023
2023年
40,944
1,200,000
3.41

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司226

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

15 董事、五名最高薪酬人士的福利

及权益及高级管理层酬金（续）

(d) 高级管理层酬金

已付∕应付本集团高级管理层（不

包括本公司董事）酬金的区间如

下：

16 每股盈利

每股基本及摊薄盈利乃按截至2023

年12月31日止年度本公司拥有人应

占本集团利润除以已发行普通股加

权平均数计算并呈列如下：

15 BENEFITS AND INTERESTS OF DIRECTORS,

FIVE HIGHEST PAID INDIVIDUALS AND

SENIOR MANAGEMENT EMOLUMENTS

(CONTINUED)

(d) Senior management’s emoluments

The emoluments paid/payable to senior management

of the Group (excluding directors of the Company) fel

within the folowing band:

Number of employe

雇员人数

2022年

Nil to HK$1,000,000零至1,000,000港元1

16 EARNINGS PER SHARE

Basic and diluted earnings per share is calculated by

dividing the Group’s profit atributable to owners of the

Company by the weighted average number of ordinary

shares in isue during the year ended 31 December 2023

and presented as folows:

2022年

The Group’s profit atributable to owners

of the Company for the purpose of

calculating basic and diluted earnings

per share (RMB’000)

就计算每股基本及摊薄盈利

而言本公司拥有人应占

本集团利润（人民币千元）

84,812

Weighted average number of ordinary

shares in isue for the purpose of

calculating basic and diluted earnings

per share (’000)

就计算每股基本及摊薄盈利

而言已发行普通股加权

平均数（千股）

1,200,000

Basic and diluted earnings per share

(expresed in RMB cents)

每股基本及摊薄盈利

（以人民币分为单位）7.07

2023
2023年
RMB’000
人民币千元
—

2023 Anual Report

二零二三年报227

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

16 每股盈利（续）

由于截至2023年及2022年12月31日

止年度概无已发行摊薄股份，因此

每股摊薄盈利与每股基本盈利相同。

17 股息

于2022年3月30日，本公司董事建

议就截至2021年12月31日止年度派

付末期股息每股缴足普通股6.0港仙

（相当于约人民币5.0分）。该建议股

息约人民币59,998,000元于2021年

12月31日并无确认为负债，并已于

2022年12月31日止年度派付。

于截至2023年12月31日止年度概无

建议派付任何股息（2022年：无），

自报告期末以来亦无建议派付任何

股息（2022年：无）。

16 EARNINGS PER SHARE (CONTINUED)

Diluted earnings per share was equal to the basic earnings

per share as there were no dilutive shares in isue during

the years ended 31 December 2023 and 2022.

17 DIVIDENDS

2022年

RMB’000

人民币千元

Dividends paid in cash during the

reporting period

于报告期内以现金派付的

股息59,998

On 30 March 2022, the directors of the Company

recomended the payment of a final dividend of 6.0 HK

cents (equivalent to aproximately 5.0 RMB cents) per each

fuly paid ordinary share in respect of the year ended 31

December 2021. Such proposed dividend of aproximately

RMB59,998,000 is not recognised as a liability as at 31

December 2021 and has ben paid during the year ended

31 December 2022.

No dividend was proposed during the year ended 31

December 2023 (2022: nil), nor has any dividend ben

proposed since the end of the reporting period (2022: nil).

13,860	7,221	2,439	1,543	11,954	37,017
—	5,164	1,123	431	—	6,718
—	(70)	(10)	—	—	(80)
(907)	(2,690)	(1,557)	(479)	(2,568)	(8,201)
12,953	9,625	1,995	1,495	9,386	35,454
21,993	39,306	12,082	5,498	24,221	103,100
(9,040)	(29,681)	(10,087)	(4,003)	(14,835)	(67,646)
12,953	9,625	18 1,物995	业、厂1房,495及	设备（9续,386	） 35,454

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司228

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

18 物业、厂房及设备18 PROPERTY, PLANT AND EQUIPMENT

Buildings

Motor

vehicles

Electronic

devices

Furniture,

fitings and

equipment

Leasehold

improvementTotal

楼宇汽车电子设备

家私、

装置及设备租赁装修总计

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

Cost成本21,99335,42510,9264,93724,76798,048

Acumulated depreciation累计折旧(7,226)(28,790)(7,536)(3,139)(9,379)(56,070)

Net bok amount账面净值14,7676,6353,3901,79815,38841,978

Year ended 31 December 2022截至2022年12月31日止年度

Opening net bok amount年初账面净值14,7676,6353,3901,79815,38841,978

Aditions添置—3,0741,077226—4,377

Disposals出售—(246)(5)(7)(546)(804)

Depreciation charge折旧费用(907)(2,242)(2,023)(474)(2,888)(8,534)

Closing net bok amount年末账面净值13,8607,2212,4391,54311,95437,017

At 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日

Cost成本21,99338,01011,9085,07524,221101,207

Acumulated depreciation累计折旧(8,133)(30,789)(9,469)(3,532)(12,267)(64,190)

Net bok amount账面净值13,8607,2212,4391,54311,95437,017

Year ended 31 December 2023截至2023年12月31日止年度

Opening net bok amount年初账面净值

Aditions添置

Disposals出售

Depreciation charge折旧费用

Closing net bok amount年末账面净值

At 31 December 2023于2023年12月31日

Cost成本

Acumulated depreciation累计折旧

Net bok amount账面净值

2023
2023年
RMB’000
人民币千元
122,520
(2,920)
119,600

2023
2023年
RMB’000
人民币千元
(8,720)
2,920

2023 Anual Report

二零二三年报229

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

18 物业、厂房及设备（续）

于2023年12月31日，总账面值约为

人民币12,692,000元（2022年：人民

币13,549,000元）的楼宇获质押作为

本集团获授银行借款的抵押品（附

注30）。

19 投资物业

就投资物业确认于综合损益表的金

额

附注：本公司董事的结论为，于截至

2023年及2022年12月31日止年度，

来自产生租金收入或并无产生租

金收入的投资物业的直接营运开

支并不重大。

18 PROPERTY, PLANT AND EQUIPMENT

(CONTINUED)

Buildings with agregate carying amount of aproximately

RMB12,692,000 as at 31 December 2023 (2022:

RMB13,549,000) were pledged as colaterals for the Group’s

bank borowings (note 30).

19 INVESTMENT PROPERTIES

2022年

RMB’000

人民币千元

At the begining of the reporting period报告期初124,680

Fair value loses公平值亏损(2,160)

At the end of the reporting period报告期末122,520

Amounts recognised in consolidated statement of

profit or los for investment properties

2022年

RMB’000

人民币千元

Gros rental income from investment

properties (note)

投资物业租金收入总额

（附注）(6,832)

Fair value loses on investment properties投资物业公平值亏损2,160

Note: The directors of the Company concluded that the direct

operating expenses from investment properties that

generated rental income or not generating rental income

were insignificant during the years ended 31 December

2023 and 2022.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司230

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

19 投资物业（续）

公平值层级

于计量投资物业的公平值时，倘市

场参与者于计量日期为资产定价时

会考虑该等资产的特征，则本集团

会考虑该等特征。

非金融资产的公平值计量会考虑市

场参与者透过以最大限度使用该资

产达致最佳用途，或透过将该资产

出售给能够以最大限度使用该资产

达致最佳用途的其他市场参与者产

生经济利益的能力。

本集团采用在当前情况下适用并且

有足够可利用数据支持的估值技术

计量公平值，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。具体而言，本集团根据

输入数据的特征将公平值计量分为

以下三个等级：

第一级按相同资产或负债在活跃

市场上之报价（未经调整）。

第二级对公平值计量而言属重大

的最低层次输入数据乃直

接或间接可观察的估值技

术。

第三级对公平值计量而言属重大

的最低层次输入数据乃不

可观察的估值技术。

19 INVESTMENT PROPERTIES (CONTINUED)

Fair value hierarchy

When measuring fair value of investment properties, the

Group takes into acount the characteristics of the aset

if market participants would take those characteristics into

acount when pricing the aset at the measurement date.

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. Specificaly, the Group categorised the fair value

measurements into thre levels, based on the characteristics

of inputs, as folows:

Level 1 Quoted (unadjusted) market prices in active

markets for identical asets or liabilities.

Level 2 Valuation techniques for which the lowest

level input that is significant to the fair value

measurement is directly or indirectly observable.

Level 3 Valuation techniques for which the lowest

level input that is significant to the fair value

measurement is unobservable.

2023 Anual Report

二零二三年报231

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

19 投资物业（续）

公平值层级（续）

于2023年12月31日，采用公平值层

级第3层项下的重大不可观察输入

数据计算位于中国的投资物业的

公平值约为人民币119,600,000 元

（2022年：人民币122,520,000元）。

本集团政策为于导致转拨的事件或

情况变动日期确认公平值层级转入

及转出。

截至2023年及2022年12月31日止年

度，公平值层级第1、2及3层之间并

无进行转拨。

本集团的估值程序

本集团的投资物业于2023年12月31

日及2022年12月31日由独立专业合

资格估值师泓亮咨询及评估有限公

司进行估值，该估值师持有获认可

的相关专业资格及具备投资物业所

在位置及分部的近期经验。所有投

资物业乃就其目前最有效及最佳方

式计量公平值。

估值技术

本集团于2023年12月31日拥有八处

（2022年：八处）投资物业，全部位

于中国河南省。

投资物业的估值乃采用收入法（年

期及复归法）根据将现有租约之分析

得出的资本化率厘定。

截至2023年及2022年12月31日止年

度，估值技术并无变动。

19 INVESTMENT PROPERTIES (CONTINUED)

Fair value hierarchy (Continued)

Fair value of the investment properties located in the PRC

at 31 December 2023 using significant unobservable

inputs under fair value hierarchy Level 3 amounted to

aproximately RMB119,600,000 (2022: RMB122,520,000).

The Group’s policy is to recognise transfers into and

transfers out of fair value hierarchy Levels as of the date

of the event or change in circumstances that caused the

transfer.

There were no transfers betwen fair value hierarchy Levels

1, 2 and 3 for the years ended 31 December 2023 and

2022.

Valuation proceses of the Group

The Group’s investment properties were valued at 31

December 2023 and 31 December 2022 by independent

profesional qualified valuers, Vincorn, who hold recognised

relevant profesional qualification and have recent

experience in the locations and segments of the investment

properties. For al investment properties, the fair values are

measured at their highest and best use.

Valuation techniques

The Group has eight (2022: eight) investment properties

as at 31 December 2023, al of which are located in Henan

Province, the PRC.

The valuation of investment properties was determined using

the income aproach (term and reversionary method) which

was based on capitalisation rate derived from an analysis of

existing tenancies.

There were no changes to the valuation techniques for the

years ended 31 December 2023 and 2022.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司232

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

19 投资物业（续）

有关使用重大不可观察输入数据（第

3层）公平值计量的资料：

19 INVESTMENT PROPERTIES (CONTINUED)

Information about fair value measurements using

significant unobservable inputs (level 3):

Description

Fair value

as at

Valuation

technique

Unobservable

inputs

Range of unobservable

inputs

Relationship of

unobservable

inputs to fair value

说明于下列日期的公平值估值技术不可观察输入数据不可观察输入数据范围

不可观察输入数据与

公平值的关系

Property I31 December 2023:

RMB2,880,000

31 December 2022:

RMB3,040,000

Income aproach

(term and

reversionary

method)

Term yieldTerm yield of 7% (2022: 7%), taking

into acount the yield generated from

comparable properties and adjustment

to reflect the certainty of term income

secured and to be received.

The higher the term yield,

the lower the fair value

物业一2023年12月31日：

人民币2,880,000元

2022年12月31日：

人民币3,040,000元

收入法（年期及复

归法）

年期回报率年期回报率7%（2022年：7%），经计及可比

较物业产生的回报率及就反映已取得及

将收取年期收入的确定性作出调整。

年期回报率越高，则公平值

越低

Reversionary yieldReversionary rate of 7.5% (2022: 7.5%),

taking into acount the anual unit

market rental income and unit market

value of the comparable properties.

The higher the reversionary

yield, the lower the fair

value

复归回报率复归回报率7.5%（2022年：7.5%），经计及

可比较物业的年度单位市场租金收入及

单位市值。

复归回报率越高，则公平值

越低

Market unit rent of

individual unit

Market unit rent of RMB8.2 (2022:

RMB8.30) per square meter per month,

using direct market comparables and

taking into acount the location and

other individual factors, such as road

frontage, size of property and facilities.

The higher the market unit

rent, the higher the fair

value

个别单位的市场单

位租金

市场单位租金每月每平方米人民币8.2元

（2022年：人民币8.30元），使用直接市场

比较及经计及位置及其他个别因素，例

如临街、物业规模及设施。

市场单位租金越高，则公平

值越高

2023 Anual Report

二零二三年报233

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Description

Fair value

as at

Valuation

technique

Unobservable

inputs

Range of unobservable

inputs

Relationship of

unobservable

inputs to fair value

说明于下列日期的公平值估值技术不可观察输入数据不可观察输入数据范围

不可观察输入数据与

公平值的关系

Property I31 December 2023:

RMB19,300,000

31 December 2022:

RMB19,900,000

Income aproach

(term and

reversionary

method)

Term yieldTerm yield of 6.5% (2022: 6.5%), taking

into acount the yield generated from

comparable properties and adjustment

to reflect the certainty of term income

secured and to be received.

The higher the term yield,

the lower the fair value

物业二2023年12月31日：

人民币19,300,000元

2022年12月31日：

人民币19,900,000元

收入法（年期及复

归法）

年期回报率年期回报率6.5%（2022年：6.5%），经计及

可比较物业产生的回报率及就反映已取

得及将收取年期收入的确定性作出调整。

年期回报率越高，则公平值

越低

Reversionary yieldReversionary rate of 7% (2022: 7%), taking

into acount the anual unit market

rental income and unit market value of

the comparable properties.

The higher the reversionary

yield, the lower the fair

value

复归回报率复归回报率7%（2022年：7%），经计及可比

较物业的年度单位市场租金收入及单位

市值。

复归回报率越高，则公平值

越低

Market unit rent of

individual unit

Market unit rent of RMB44 (2022: RMB45)

per square meter per month, using direct

market comparables and taking into

acount the location and other individual

factors, such as road frontage, size of

property and facilities.

The higher the market unit

rent, the higher the fair

value

个别单位的市场单

位租金

市场单位租金每月每平方米人民币44元

（2022年：人民币45元），使用直接市场比

较及经计及位置及其他个别因素，例如

临街、物业规模及设施。

市场单位租金越高，则公平

值越高

19 INVESTMENT PROPERTIES (CONTINUED)

Information about fair value measurements

using significant unobservable inputs (level 3):

(Continued)

19 投资物业（续）

有关使用重大不可观察输入数据（第

3层）公平值计量的资料：（续）

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司234

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Description

Fair value

as at

Valuation

technique

Unobservable

inputs

Range of unobservable

inputs

Relationship of

unobservable

inputs to fair value

说明于下列日期的公平值估值技术不可观察输入数据不可观察输入数据范围

不可观察输入数据与

公平值的关系

Property I31 December 2023:

RMB7,530,000

31 December 2022:

RMB7,750,000

Income aproach

(term and

reversionary

method)

Term yieldTerm yield of 4% (2022: 4%), taking

into acount the yield generated from

comparable properties and adjustment

to reflect the certainty of term income

secured and to be received.

The higher the term yield,

the lower the fair value

物业三2023年12月31日：

人民币7,530,000元

2022年12月31日：

人民币7,750,000元

收入法（年期及复

归法）

年期回报率年期回报率4%（2022年：4%），经计及可比

较物业产生的回报率及就反映已取得及

将收取年期收入的确定性作出调整。

年期回报率越高，则公平值

越低

Reversionary yieldReversionary rate of 4% (2022: 4%), taking

into acount the anual unit market

rental income and unit market value of

the comparable properties.

The higher the reversionary

yield, the lower the fair

value

复归回报率复归回报率4%（2022年：4%），经计及可比

较物业的年度单位市场租金收入及单位

市值。

复归回报率越高，则公平值

越低

Market unit rent of

individual unit

Market unit rent of RMB59.7 (2022:

RMB61.0) per square meter per month,

using direct market comparables and

taking into acount the location and

other individual factors, such as road

frontage, size of property and facilities.

The higher the market unit

rent, the higher the fair

value

个别单位的市场单

位租金

市场单位租金每月每平方米人民币59.7元

（2022年：人民币61.0元），使用直接市场

比较及经计及位置及其他个别因素，例

如临街、物业规模及设施。

市场单位租金越高，则公平

值越高

19 INVESTMENT PROPERTIES (CONTINUED)

Information about fair value measurements

using significant unobservable inputs (level 3):

(Continued)

19 投资物业（续）

有关使用重大不可观察输入数据（第

3层）公平值计量的资料：（续）

2023 Anual Report

二零二三年报235

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Description

Fair value

as at

Valuation

technique

Unobservable

inputs

Range of unobservable

inputs

Relationship of

unobservable

inputs to fair value

说明于下列日期的公平值估值技术不可观察输入数据不可观察输入数据范围

不可观察输入数据与

公平值的关系

Property IV31 December 2023:

RMB41,100,000

31 December 2022:

RMB42,000,000

Income aproach

(term and

reversionary

method)

Term yieldTerm yield of 4.5% (2022: 4.5%), taking

into acount the yield generated from

comparable properties and adjustment

to reflect the certainty of term income

secured and to be received.

The higher the term yield,

the lower the fair value

物业四2023年12月31日：

人民币41,100,000元

2022年12月31日：

人民币42,000,000元

收入法（年期及复

归法）

年期回报率年期回报率4.5%（2022年：4.5%），经计及

可比较物业产生的回报率及就反映已取

得及将收取年期收入的确定性作出调整。

年期回报率越高，则公平值

越低

Reversionary yieldReversionary rate of 5% (2022: 5%), taking

into acount the anual unit market

rental income and unit market value of

the comparable properties.

The higher the reversionary

yield, the lower the fair

value

复归回报率复归回报率5%（2022年：5%），经计及可比

较物业的年度单位市场租金收入及单位

市值。

复归回报率越高，则公平值

越低

Market unit rent of

individual unit

Market unit rent of RMB17.8 (2022:

RMB18.3) per square meter per month,

using direct market comparables and

taking into acount the location and

other individual factors, such as road

frontage, size of property and facilities.

The higher the market unit

rent, the higher the fair

value

个别单位的市场单

位租金

市场单位租金每月每平方米人民币17.8元

（2022年：人民币18.3元），使用直接市场

比较及经计及位置及其他个别因素，例

如临街、物业规模及设施。

市场单位租金越高，则公平

值越高

19 INVESTMENT PROPERTIES (CONTINUED)

Information about fair value measurements

using significant unobservable inputs (level 3):

(Continued)

19 投资物业（续）

有关使用重大不可观察输入数据（第

3层）公平值计量的资料：（续）

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司236

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Description

Fair value

as at

Valuation

technique

Unobservable

inputs

Range of unobservable

inputs

Relationship of

unobservable

inputs to fair value

说明于下列日期的公平值估值技术不可观察输入数据不可观察输入数据范围

不可观察输入数据与

公平值的关系

Property V31 December 2023:

RMB9,670,000

31 December 2022:

RMB9,880,000

Income aproach

(term and

reversionary

method)

Term yieldTerm yield of 5.5% (2022: 5.5%), taking

into acount the yield generated from

comparable properties and adjustment

to reflect the certainty of term income

secured and to be received.

The higher the term yield,

the lower the fair value

物业五2023年12月31日：

人民币9,670,000元

2022年12月31日：

人民币9,880,000元

收入法（年期及复

归法）

年期回报率年期回报率5.5%（2022年：5.5%），经计及

可比较物业产生的回报率及就反映已取

得及将收取年期收入的确定性作出调整。

年期回报率越高，则公平值

越低

Reversionary yieldReversionary rate of 6% (2022: 6%), taking

into acount the anual unit market

rental income and unit market value of

the comparable properties.

The higher the reversionary

yield, the lower the fair

value

复归回报率复归回报率6%（2022年：6%），经计及可比

较物业的年度单位市场租金收入及单位

市值。

复归回报率越高，则公平值

越低

Market unit rent of

individual unit

Market unit rent of RMB20.5 (2022:

RMB21.0) per square meter per month,

using direct market comparables and

taking into acount the location and

other individual factors, such as road

frontage, size of property and facilities.

The higher the market unit

rent, the higher the fair

value

个别单位的市场单

位租金

市场单位租金每月每平方米人民币20.5元

（2022年：人民币21.0元），使用直接市场

比较及经计及位置及其他个别因素，例

如临街、物业规模及设施。

市场单位租金越高，则公平

值越高

19 INVESTMENT PROPERTIES (CONTINUED)

Information about fair value measurements

using significant unobservable inputs (level 3):

(Continued)

19 投资物业（续）

有关使用重大不可观察输入数据（第

3层）公平值计量的资料：（续）

2023 Anual Report

二零二三年报237

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Description

Fair value

as at

Valuation

technique

Unobservable

inputs

Range of unobservable

inputs

Relationship of

unobservable

inputs to fair value

说明于下列日期的公平值估值技术不可观察输入数据不可观察输入数据范围

不可观察输入数据与

公平值的关系

Property VI31 December 2023:

RMB7,990,000

31 December 2022:

RMB8,170,000

Income aproach

(term and

reversionary

method)

Term yieldTerm yield of 3.5% (2022: 3.5%), taking

into acount the yield generated from

comparable properties and adjustment

to reflect the certainty of term income

secured and to be received.

The higher the term yield,

the lower the fair value

物业六2023年12月31日：

人民币7,990,000元

2022年12月31日：

人民币8,170,000元

收入法（年期及复

归法）

年期回报率年期回报率3.5%（2022年：3.5%），经计及

可比较物业产生的回报率及就反映已取

得及将收取年期收入的确定性作出调整。

年期回报率越高，则公平值

越低

Reversionary yieldReversionary rate of 4% (2022: 4%), taking

into acount the anual unit market

rental income and unit market value of

the comparable properties.

The higher the reversionary

yield, the lower the fair

value

复归回报率复归回报率4%（2022年：4%），经计及可比

较物业的年度单位市场租金收入及单位

市值。

复归回报率越高，则公平值

越低

Market unit rent of

individual unit

Market unit rent of RMB16.0 (2022:

RMB16.3) per square meter per month,

using direct market comparables and

taking into acount the location and

other individual factors, such as road

frontage, size of property and facilities.

The higher the market unit

rent, the higher the fair

value

个别单位的市场单

位租金

市场单位租金每月每平方米人民币16.0元

（2022年：人民币16.3元），使用直接市场

比较及经计及位置及其他个别因素，例

如临街、物业规模及设施。

市场单位租金越高，则公平

值越高

19 INVESTMENT PROPERTIES (CONTINUED)

Information about fair value measurements

using significant unobservable inputs (level 3):

(Continued)

19 投资物业（续）

有关使用重大不可观察输入数据（第

3层）公平值计量的资料：（续）

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司238

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Description

Fair value

as at

Valuation

technique

Unobservable

inputs

Range of unobservable

inputs

Relationship of

unobservable

inputs to fair value

说明于下列日期的公平值估值技术不可观察输入数据不可观察输入数据范围

不可观察输入数据与

公平值的关系

Property VI31 December 2023:

RMB29,500,000

31 December 2022:

RMB30,120,000

Income aproach

(term and

reversionary

method)

Term yieldTerm yield of 3.5% (2022: 3.5%), taking

into acount the yield generated from

comparable properties and adjustment

to reflect the certainty of term income

secured and to be received.

The higher the term yield,

the lower the fair value

物业七2023年12月31日：

人民币29,500,000元

2022年12月31日：

人民币30,120,000元

收入法（年期及复

归法）

年期回报率年期回报率3.5%（2022年：3.5%），经计及

可比较物业产生的回报率及就反映已取

得及将收取年期收入的确定性作出调整。

年期回报率越高，则公平值

越低

Reversionary yieldReversionary rate of 4% (2022: 4%), taking

into acount the anual unit market

rental income and unit market value of

the comparable properties.

The higher the reversionary

yield, the lower the fair

value

复归回报率复归回报率4%（2022年：4%），经计及可比

较物业的年度单位市场租金收入及单位

市值。

复归回报率越高，则公平值

越低

Market unit rent of

individual unit

Market unit rent of RMB15.2 (2022:

RMB15.5) per square meter per month,

using direct market comparables and

taking into acount the location and

other individual factors, such as road

frontage, size of property and facilities.

The higher the market unit

rent, the higher the fair

value

个别单位的市场单

位租金

市场单位租金每月每平方米人民币15.2元

（2022年：人民币15.5元），使用直接市场

比较及经计及位置及其他个别因素，例

如临街、物业规模及设施。

市场单位租金越高，则公平

值越高

19 INVESTMENT PROPERTIES (CONTINUED)

Information about fair value measurements

using significant unobservable inputs (level 3):

(Continued)

19 投资物业（续）

有关使用重大不可观察输入数据（第

3层）公平值计量的资料：（续）

2023 Anual Report

二零二三年报239

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Description

Fair value

as at

Valuation

technique

Unobservable

inputs

Range of unobservable

inputs

Relationship of

unobservable

inputs to fair value

说明于下列日期的公平值估值技术不可观察输入数据不可观察输入数据范围

不可观察输入数据与

公平值的关系

Property VI31 December 2023:

RMB1,630,000

31 December 2022:

RMB1,660,000

Income aproach

(term and

reversionary

method)

Term yieldTerm yield of 3.5% (2022: 3.5%), taking

into acount the yield generated from

comparable properties and adjustment

to reflect the certainty of term income

secured and to be received.

The higher the term yield,

the lower the fair value

物业八2023年12月31日：

人民币1,630,000元

2022年12月31日：

人民币1,660,000元

收入法（年期及复

归法）

年期回报率年期回报率3.5%（2022年：3.5%），经计及

可比较物业产生的回报率及就反映已取

得及将收取年期收入的确定性作出调整。

年期回报率越高，则公平值

越低

Reversionary yieldReversionary rate of 4% (2022: 4%), taking

into acount the anual unit market

rental income and unit market value of

the comparable properties.

The higher the reversionary

yield, the lower the fair

value

复归回报率复归回报率4%（2022年：4%），经计及可比

较物业的年度单位市场租金收入及单位

市值。

复归回报率越高，则公平值

越低

Market unit rent of

individual unit

Market unit rent of RMB11.8 (2022:

RMB12.1) per square meter per month,

using direct market comparables and

taking into acount the location and

other individual factors, such as road

frontage, size of property and facilities.

The higher the market unit

rent, the higher the fair

value

个别单位的市场单

位租金

市场单位租金每月每平方米人民币11.8元

（2022年：人民币12.1元），使用直接市场

比较及经计及位置及其他个别因素，例

如临街、物业规模及设施。

市场单位租金越高，则公平

值越高

19 INVESTMENT PROPERTIES (CONTINUED)

Information about fair value measurements

using significant unobservable inputs (level 3):

(Continued)

19 投资物业（续）

有关使用重大不可观察输入数据（第

3层）公平值计量的资料：（续）

2023
2023年
RMB’000
人民币千元
(5,209)
5,743

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司240

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

19 投资物业（续）

有关使用重大不可观察输入数据（第

3层）公平值计量的资料：（续）

倘复归回报率按独立合资格估值

师采用的参数计算增加或减少10%

（2022年：10%），投资物业公平值如

下所示：

倘年期回报率或个别单位的市场单

位租金按独立合资格估值师采用的

参数计算增加或减少10%，于2023

年及2022年12月31日的投资物业公

平值并无重大变动。

本集团通过采用符合预计收回该等

投资物业方式的税率及税基计量有

关该等投资物业的临时差额的递延

所得税（附注35）。

于2023年12月31日，公平值约人民

币16,960,000元的投资物业（2022

年：人民币50,770,000元）已作为抵

押品被抵押以取得本集团的银行借

款（附注30）。

于2022年12月31日，公平值约人民

币30,969,000元（2023年：无）的投资

物业已作为第三方借款抵押品被抵

押（附注39(c)）。

19 INVESTMENT PROPERTIES (CONTINUED)

Information about fair value measurements

using significant unobservable inputs (level 3):

(Continued)

If the reversionary yield increased or decreased by 10%

(2022: 10%) from the parameter used by the independent

qualified valuers, the fair value of the investment properties

would have ben as folows:

2022年

RMB’000

人民币千元

(Decrease)/increase of fair value of the

investment properties

投资物业公平值（减少）╱

增加

— 10 percent increase in reversionary

yield

— 复归回报率增加10%

(5,275)

— 10 percent decrease in reversionary

yield

— 复归回报率减少10%

6,026

There wil be no significant change for the fair value of the

investment properties as at 31 December 2023 and 2022 if

the term yield or market unit rent of individual unit increased

or decreased by 10% from the parameter used by the

independent qualified valuers.

The Group measured defered income tax relating to the

temporary diferences of these investment properties by

adopting the tax rates and the tax bases that are consistent

with the expected maner of recovery of these investment

properties (note 35).

As at 31 December 2023, investment properties with

fair value of aproximately RMB50,770,000 (2022:

RMB1,851,000) were pledged as colaterals for the Group’s

bank borowings (note 30).

As at 31 December 2022, investment properties with fair

value of aproximately RMB30,969,000 (2023: nil) were

pledged as colaterals for third parties’ borowings (note

39(c).

17,047	—	17,047
133	—	133
(164)	—	(164)
(3,832)	—	(3,832)
13,184	—	13,184

2023 Anual Report

二零二三年报241

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

20 使用权资产

于截至2022年12月31日止年度，已

出售账面值约人民币24,000元的汽

车（计入使用权资产）以及约人民币

32,000元的相关租赁负债。于截至

2022年12月31日止年度，已确认出

售使用权资产收益约人民币8,000元

（附注9）。于截至2023年12月31日止

年度，概无出售任何使用权资产。

于截至2023年12月31日止年度，本

集团提早终止一项办公室租赁，相

关使用权资产的及相应租赁负债约

为人民币164,000元（2022年：零）。

于截至2023年12月31日止年度，并

无于损益确认任何提早终止租赁之

收益（2022年：零）。

20 RIGHT-OF-USE ASETS

Ofice

premises

Motor

vehiclesTotal

办公室场所汽车总计

RMB’000RMB’000RMB’000

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19,6734819,721

Adition添置1,790—1,790

Disposal出售—(24)(24)

Depreciation折旧(4,416)(24)(4,440)

At 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日

Adition添置

Early termination提早终止

Depreciation折旧

At 31 December 2023于2023年12月31日

During the year ended 31 December 2022, motor vehicles

included in right-of-use asets with carying amount of

aproximately RMB24,000 and related lease liability of

aproximately RMB32,000 has ben disposed of. Gain on

disposal of right-of-asets of aproximately RMB8,000 (note

9) has ben recognised during the year ended 31 December

2022. There was no disposal of right-of-use asets during

the year ended 31 December 2023.

During the year ended 31 December 2023, the Group has

early terminated a lease of ofice premise with right-of-use

aset and coresponding lease liability of aproximately

RMB164,000 (2022: nil). No gain or los has ben

recognised in profit or los arised from the early termination

of such lease for the year ended 31 December 2023 (2022:

nil).

2023
2023年
RMB’000
人民币千元
3,832
930
115
24
—

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司242

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

20 使用权资产（续）

于2023年12月31日，已确认约人民

币15,564,000元（2022年：人民币

20,650,000元）的租赁负债以及约人

民币13,184,000元（2022年：人民币

17,047,000元）的相关使用权资产。

除出租人持有的租赁资产中的抵押

权益之外，租赁协议并无施加任何

契诺。租赁资产不得用作借款担保

用途。

于综合损益表确认的金额呈列如下：

有关租赁的现金流出详情载于附注

37(d)。

于2023年及2022年12月31日止年度，

本集团为其营运租赁不同办公室场

所。租约一般固定为2至10年（2022

年：2至10年）。

20 RIGHT-OF-USE ASETS (CONTINUED)

Lease liabilities of aproximately RMB15,564,000 (2022:

RMB20,650,000) are recognised with related right-of-

use asets of aproximately RMB13,184,000 (2022:

RMB17,047,000) as at 31 December 2023. The lease

agrements do not impose any covenants other than the

security interests in the leased asets that are held by the

lesor. Leased asets may not be used as security for

borowing purposes.

Amount recognised in the consolidated statement of profit

or los was presented as folows:

2022年

RMB’000

人民币千元

Depreciation charge on right-of-use asets

(included in administrative expenses)

使用权资产折旧开支

（计入行政开支）4,440

Interest expenses on lease liabilities

(included in finance costs)

租赁负债利息开支

（计入财务成本）1,137

Expenses relating to short-term leases

(included in administrative expenses)

与短期租赁相关的开支

（计入行政开支）206

Expenses relating to leases of low-

value asets (included in administrative

expenses)

与低价值资产租赁相关的

开支（计入行政开支）

Gain on disposal of right-of-use asets

(included in other loses, net)

出售使用权资产收益

（计入其他亏损，净额）(8)

Details of the cash outflows for leases are set out in note

37(d).

During the years ended 31 December 2023 and 2022, the

Group leases various ofice premises for its operations.

Rental contracts are typicaly made for fixed periods of 2 to

10 years (2022: 2 to 10 years).

14,553
(728)
13,825
13,825
(727)
13,098
14,553
(1,455)
13,098

2023 Anual Report

二零二三年报243

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

21 无形资产21 INTANGIBLE ASETS

Licences

许可证

RMB’000

人民币千元

At 1 January 2022于2022年1月1日

Cost成本14,553

Acumulated amortisation累计摊销—

Net bok amount账面净值14,553

Year ended 31 December 2022截至2022年12月31日止年度

Opening net bok amount期初账面净值14,553

Amortisation charge摊销费用(728)

Closing net bok amount期末账面净值 13,825

At 31 December 2022于2022年12月31日

Cost成本

Acumulated amortisation累计摊销

Net bok amount账面净值

Year ended 31 December 2023截至2023年12月31日止年度

Opening net bok amount期初账面净值

Amortisation charge摊销费用

Closing net bok amount期末账面净值

At 31 December 2023于2023年12月31日

Cost成本

Acumulated amortisation累计摊销

Net bok amount账面净值

2023
2023年
RMB’000
人民币千元
—
53,323
53,323

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司244

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

22 于联营公司的权益

有关本集团联营公司的详情如下：

22 INTERESTS IN ASOCIATES

2022年

RMB’000

人民币千元

At the begining of the reporting period于报告期初—

Recognition of an asociate (note 36(b)确认一间联营公司（附注36(b)）—

At the end of the reporting period于报告期末—

Details of the asociates of the Group are as folows:

Name

Place of

establishment

Registered

capital

Percentage of

ownership interest

Principal

activities

名称成立地点注册股本拥有人权益百分比主要业务

Xuchang Xujian Real Estate Co., Ltd.*

(许昌许建置业有限公司)

(“Xuchang Xujian”) (note (a)

The PRCRMB16,000,00020%

(2022: 20%)

Property

development

in the PRC

许昌许建置业有限公司（「许昌许建」）

（附注(a)）

中国人民币16,000,000元20%

（2022年：20%）

于中国从事

房地产开发

Xuchang Hengzhu Real Estate

Development Co., Ltd.*

(许昌恒筑房地产开发有限公司

(“Xuchang Hengzhu”) (note (b)

The PRCRMB50,000,000 41%

(2022: 41%)

Property

development

in the PRC

许昌恒筑房地产开发有限公司

（「许昌恒筑」）（附注(b)）

中国不适用41%

（2022年：41%）

于中国从事

房地产开发

Yanling Wanhong Real Estate Co., Ltd.*

(鄢陵县万弘置业有限公司)

(“Yanling Wanhong”) (note (c)

The PRCRMB109,461,00049%

(2022: N/A)

Properties

holding in

the PRC

鄢陵县万弘置业有限公司（「鄢陵县万弘」）

（附注(c)）

中国人民币109,461,000元49%

（2022年：N/A）

于中国持有物业

2023 Anual Report

二零二三年报245

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

22 使用权益法入账的投资（续）

附注：

(a) 于2020年8月3日，本集团于许昌许

建的投资已获许昌许建董事会批准。

本集团以现金代价方式给予初始投

资额约人民币20,042,000元，以换

取许昌许建20%的股权，并取得对

许昌许建的重大影响力。许昌许建

获分类为本集团联营公司。

于2023年及2022年12月31日，许昌

许建股权所有权的工商变更登记手

续尚未完成。于截至2023年12月31

日止年度之前，已计提全数减值约

人民币20,042,000元。

(b) 于2022年3月16日，本集团与一名

与本集团并无关连的独立第三方订

立了股份转让协议，据此，本集团

同意以零代价方式向独立第三方出

售其于许昌恒筑（本公司一间接

全资附属公司）的49%股权。

于2022年8月30日，本集团以零代

价向独立第三方进一步出售其于许

昌恒筑的10%股权，导致本集团持

有许昌恒筑的剩余股权为41%。紧

随完成有关出售事项之后，本集团

失去对许昌恒筑的控制权。因此，

许昌恒筑不再是附属公司，并获分

类为本集团联营公司，剩余股权以

权益法入账。

本公司董事认为，将予初始确认为

于联营公司的权益的金额对综合财

务报表而言并不重大，故概无就此

确认任何金额。

于2023年及2022年12月31日，于许

昌恒筑的权益的账面值为零。

22 INTERESTS IN ASOCIATES (CONTINUED)

Notes:

(a) On 3 August 2020, the Group’s investment in Xuchang

Xujian has ben aproved by the board of directors of

Xuchang Xujian. The Group contributed an initial investment

of aproximately RMB20,042,000 by cash consideration in

return of 20% equity interest in Xuchang Xujian, and obtained

significant influence over Xuchang Xujian. Xuchang Xujian was

clasified as an asociate of the Group.

As at 31 December 2023 and 2022, the change of the

legal title of equity interest in the Industry and Comerce

Registration for Xuchang Xujian has yet to be completed. Ful

impairment of aproximately RMB20,042,000 has ben made

prior to the year ended 31 December 2022.

(b) On 16 March 2022, the Group and an independent third party

not conected with the Group entered into a share transfer

agrement, in which the Group agred to dispose of 49%

equity interest in Xuchang Hengzhu, an indirect wholy-owned

subsidiary of the Company, to the independent third party at

nil consideration.

On 30 August 2022, the Group further disposed of its 10%

equity interest in Xuchang Hengzhu to the independent

third party at nil consideration, resulting the Group holding

a remaining 41% equity interest in Xuchang Hengzhu.

Imediately upon the completion of such disposal, the Group

lost control of Xuchang Hengzhu. Acordingly, Xuchang

Hengzhu ceased to be a subsidiary and was clasified as an

asociate of the Group, with the remaining interest acounted

for using the equity method.

In the opinion of the directors of the Company, amount to be

initialy recognised as interest in the asociate was imaterial

to the consolidated financial statements and no amount has

ben recognised in this regard.

As at 31 December 2023 and 2022, the carying amount of

the interest in Xuchang Hengzhu was nil.

31 December 2023
2023年 12月31日
RMB’000
人民币千元
114,957
(6,062)
108,895

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司246

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

22 使用权益法入账的投资（续）

附注：（续）

鄢陵万弘的非控股东（其于出售

事项前持有鄢陵万弘之49%股权）

出售其于鄢陵万弘的2%股权，现

金代价约为人民币2,189,000元。紧

接出售事项之前，鄢陵万弘为本公

司间接非全资附属公司，本公司持

有鄢陵万弘51%股权。紧随交易之

后，本集团失去对鄢陵万弘的控制

权，其不再为本公司附属公司。其

后，鄢陵万弘获分类为联营公司，

剩余49%股权以权益法入账。

与鄢陵万弘有关且对本集团属重大

并以权益入账的财务资料概要载列

如下：

22 INTERESTS IN ASOCIATES (CONTINUED)

Notes: (Continued)

of its 2% equity interest in Yanling Wanhong to the non-

controling shareholder of Yanling Wanhong, which held 49%

equity interest in Yanling Wanhong prior to the disposal, for a

cash consideration of aproximately RMB2,189,000. Prior to

the disposal, Yanling Wanhong was an indirectly non-wholy

owned subsidiary of the Company, with the Group holding

a 51% equity interest. Imediately after the transaction, the

Group lost control over Yanling Wanhong, which ceased

to be a subsidiary of the Company. Yanling Wanhong was

subsequently reclasified as an asociate, and the remaining

49% equity interest is now acounted for using the equity

method.

The sumarised financial information in respect of

Yanling Wanhong that is material to the Group and are

equity-acounted for is set out below:

17 November

2023 (date of

acquisition)

2023年

11月17日

（收购日期）

RMB’000

人民币千元

Curent asets流动资产114,957

Curent liability流动负债(6,062)

Net asets资产净额108,895

From 17 November 2023 (date of acquisition) to 31 December 2023
由2023年 11月17日（收购日期）至 2023年12月31日
RMB’000
人民币千元
—
—
—
—

31 December 2023
2023年12月31日
RMB’000
人民币千元
108,895
49%
53,323

2023 Anual Report

二零二三年报247

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

22 使用权益法入账的投资（续）

附注：（续）

上文呈列的财务资料概要与于联营公司

的权益的账面值之对账载列如下：

本集团于应用权益法时已不再确认

其于许昌许建及许昌恒筑分占的亏

损。本公司董事认为，分占该等联

营公司的未确认亏损并不重大，故

毋须呈列。

22 INTERESTS IN ASOCIATES (CONTINUED)

Notes: (Continued)

Revenue收期

Expense开支

Profit and total comprehensive income

for the period

期内利润及全面收益总额

Dividends received from Yanling Wanhong向鄢陵万弘收取的股息

The reconciliation of the sumarised financial information

presented above to the carying amount of the interests in

asociates is set out below:

Net asets of Yanling Wanhong鄢陵万弘的资产净值

Proportion of the Group’s ownership interest本集团拥有人权益的比例

Carying amount of the Group’s interest in

Yanling Wanhong

本集团于鄢陵万弘的权益的账面值

The Group has stoped recognising its share of loses of Xuchang

Xujian and Xuchang Hengzhu when aplying the equity method.

In the opinion of the directors of the Company, the unrecognised

share of those asociates was imaterial to be presented.

* The English name is for identification purpose only.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司248

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

23 租赁土地预付款项

于2023年12月31日，租赁土地预付

款项的账面值为人民币40,810,000元

（2022年：人民币232,990,000元），指

收购租赁土地之款项，其将于接获

所有权凭证或开展开发活动后转拨

至持作出售或开发中待售物业。

于2022年12月31日，本集团须于

2023年2月28日前支付约人民币

102,696,000元，惟直至2022年12月

31日仍未支付有关款项。本集团已

向地方政府申请延期付款。有关金

额已计入附注38所披露的于2022年

12月31日的资本承担。于截至2023

年12月31日止年度，有关金额已获悉

数支付。

23 PREPAYMENTS FOR LEASEHOLD LAND

As at 31 December 2023, the carying amount of

the prepayments for leasehold land of aproximately

RMB40,810,000 (2022: RMB232,990,000) represented the

acquisition of leasehold land which wil be transfered to

properties held or under development for sale upon receipt

of ownership certificates or comencement of development

activities.

As at 31 December 2022, amount of aproximately

RMB102,696,000 was required to be paid by the Group

before 28 February 2023 but was not paid up to 31

December 2022. The Group has aplied to the local

government of the extension of such payment. The

amount has ben included in capital comitment as at 31

December 2022 as disclosed in note 38. Such amount has

ben fuly paid during the year ended 31 December 2023.

2023
2023年
RMB’000
人民币千元
5,295,466
2,439,482
7,734,948
(213,263)
7,521,685

2023
2023年
RMB’000
人民币千元
2,177,399
5,418,140
139,409
7,734,948
(213,263)
7,521,685

2023 Anual Report

二零二三年报249

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

24 持作出售或开发中待售物业

持作出售或开发中待售物业结余如

下：

持作出售或开发中待售物业包括：

24 PROPERTIES HELD OR UNDER

DEVELOPMENT FOR SALE

Balance of properties held or under development for sale is

as folows:

2022年

RMB’000

人民币千元

Properties under development for sale开发中待售物业6,525,842

Properties held for sale持作出售物业2,077,631

8,603,473

Les: Pr ovision for properties held or under

development for sale

减：持作出售或开发中

待售物业的拨备(118,201)

8,485,272

Properties held or under development for sale comprise:

2022年

RMB’000

人民币千元

Land use rights and demolition and

resetlement costs after deducting

related government grants

于扣除相关政府补助后

的土地使用权及拆迁

和安置费用3,011,579

Construction costs and capitalised expenditures建筑成本及资本化开支5,395,616

Interest capitalised资本化利息196,278

8,603,473

Les: Pr ovision for properties held or under

development for sale

减：持作出售或开发中

待售物业的拨备(118,201)

8,485,272

2023
2023年
RMB’000
人民币千元
8,603,473
2,272,635
(121,232)
(3,019,928)
7,734,948

2023
2023年
RMB’000
人民币千元
118,201
95,062
213,263

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司250

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

24 持作出售或开发中待售物业（续）

持作出售或开发中待售物业变动（计

提持作出售或开发中待售物业的拨

备前）如下：

该等持作出售或开发中待售物业减

值拨备的变动如下：

24 PROPERTIES HELD OR UNDER

DEVELOPMENT FOR SALE (CONTINUED)

Movements of properties held or under development

for sale, before provision for properties held or under

development for sale, are as folows:

2022年

RMB’000

人民币千元

At the begining of the reporting period报告期初9,002,697

Adition添置1,983,052

Disposal of a subsidiary

(notes 36(a) and (b)

出售一间附属公司

（附注36(a)及(b)）—

Costs of properties recognised as

expenses

确认为开支的物业成本

(2,382,276)

At the end of the reporting period报告期末8,603,473

Movements of the provision for properties held or under

development for sale are as folows:

2022年

RMB’000

人民币千元

At the begining of the reporting period报告期初87,549

Provision for properties held or under

development for sale recognised in

profit or los, net

于损益确认持作出售或开发

中待售物业的拨备，净额

30,652

At end of the reporting period报告期末118,201

2023
2023年
RMB’000
人民币千元
2,110,224
5,624,724
7,734,948

2023 Anual Report

二零二三年报251

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

24 持作出售或开发中待售物业（续）

本集团管理层预计持作出售或开发

中待售物业截至2023年12月31日的

金额将于以下期间确认为物业销售

的成本：

持作出售或开发中待售物业均位于

中国。

于2023年12月31日，本集团若干人

民币1,427,002,000元（2022年：人民

币885,720,000元）的持作出售或开

发中待售物业已作为抵押品被抵押

以取得本集团的银行借款（附注30）

及其他长期借款（附注32）。

于2023年12月31日，本集团若干人

民币156,239,000元（2022年：人民币

137,397,000元）的持作出售或开发

中待售物业已作为第三方及一名关

联方的借款的抵押品被抵押（附注

39(c)）。

24 PROPERTIES HELD OR UNDER

DEVELOPMENT FOR SALE (CONTINUED)

Management of the Group expects that the amount of the

properties held or under development for sale as at 31

December 2023 wil be recognised as cost of sales during

the folowing periods:

2022年

RMB’000

人民币千元

Amounts expected to be recognised as

cost of sales:

预期确认为销售成本的金额：

Within 1 year1年内2,507,182

After 1 year1年后6,096,291

8,603,473

The properties held or under development for sale are al

located in the PRC.

As at 31 December 2023, certain properties held or

under development for sale of the Group amounted to

RMB1,427,002,000 (2022: RMB885,720,000) were pledged

as colaterals for the Group’s bank borowings (note 30) and

other long-term borowings (note 32).

As at 31 December 2023, the certain properties held or

under development for sale of the Group amounted to

RMB156,239,000 (2022: RMB137,397,000) were pledged as

colaterals for third parties’ and a related party’s borowings

(note 39(c).

2023
2023年
RMB’000
人民币千元
126,245
13,609
6,557
146,411
111,188
53,140
40,503
102,864
55,730
2,189
114,610
10,105
490,329
(54,279)
436,050
582,461

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司252

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

25 其他应收款项和预付款项25 OTHER RECEIVABLES AND PREPAYMENTS

2022年

RMB’000

人民币千元

Prepayments for construction cost (note (a)预付建筑成本（附注(a)）142,557

Prepaid tax and surcharges (note (b)预付税项及附加费

（附注(b)）23,296

Value-aded-tax recoverable可收回增值税12,873

178,726

Tender and other deposits (note (c)投标及其他按金

（附注(c)）157,027

Receivable from project service (note (d)项目服务应收款项

（附注(d)）54,140

Amount due from a related party (note 40(c)(i)应收一名关联方款项

（附注40(c)(i)）40,060

Receivables from government related to

the cost of demolition and resetlement

activities (note (e)

与拆迁及安置活动成本

有关的应收政府款项

（附注(e)）41,712

Temporary funding receivables from third

parties (note (f)

应收第三方临时资金

（附注(f)）5,007

Consideration receivable from disposal of

a subsidiary (note 36(b)

出售一间附属公司应收

代价（附注36(b)）—

Receivable from a contractor and suplier

(note (g)

应收一名承建商及供应

商款项（附注(g)）—

Others其他4,345

Other receivables, gros其他应收款项，总额302,291

Les: al lowance for impairment of other

receivables

减：其他应收款项的

减值拨备(57,544)

Other receivables, net其他应收款项，净额244,747

Total总计423,473

2023 Anual Report

二零二三年报253

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

25 其他应收款项和预付款项（续）

附注：

(a) 建筑成本预付款项指预付建筑成

本，该等款项将转拨至开发中待售

物业。

于2023年12月31日，建筑成本预付

款项包括若干款项是按照预期建

筑成本支付并于其后获承建商及供

应商退还。

根据本集团的信贷政策及控制，

建筑成本的若干预付款项是以本

集团的银行借款支付，由银行由银

行以受托支付方式直接向承建商及

供应商转账预付款项。为(i)保障资

金的信贷风险；(i)维持本集团的营

运现金需求；及(i)优化本集团开发

项目所用资金的分配，本集团要求

承建商及供应商退还上述资金。收

回资金后，本集团按照施工进度及

付款时间表安排向承建商及供应商

付款。

本公司董事经获取其委聘法律顾问

的意见及银行发出的确认函后，认

为有关安排不会违反相关银行贷款

协议的贷款契诺。

(b) 预付税项及附加费乃于本集团向客

户收取与销售物业相关的垫款时征

收。

投标按金、项目发展及移工资，

以及本集团持作出售物业的住房维

修基金。

(d) 项目服务应收款项指就产生的建筑

成本及项目管理费用可自客户收回

的尚未收回结余。本集团代表若干

客户管理建设项目并赚取预先厘定

的所提供服务的服务费。于2023年

及2022年12月31日，由于有关结余

的账龄较长，其已全数减值。

25 OTHER RECEIVABLES AND PREPAYMENTS

(CONTINUED)

Notes:

(a) Prepayments for construction costs represent the prepaid

construction costs, which wil be transfered to properties

under development for sale.

As at 31 December 2023, certain amount included in

the prepayments for construction cost, which was paid

in acordance with the expected construction cost, was

subsequently returned by the contractors and the supliers.

In acordance with the Group’s credit policy and controls,

certain prepayments for construction cost were paid by the

bank borowings of the Group, which was directly transfered

to the contractors and supliers from the banks by way of

the entrusted payment. In order to (i) safeguard the credit

risk of the fund; (i) maintain the operating cash neds of

the Group; and (i) beter alocate the fund used by the

development projects of the Group, the Group would request

the contractors and supliers to return the above-mentioned

fund. After the receipt of the fund, the Group would arange

payment to the contractors and supliers of the development

projects in acordance with the construction progres and

payment schedule.

The directors of the Company, with the view of the legal

counsel engaged by the Company and confirmation from the

banks, consider that the arangement would not breach the

loan covenants of the bank loan agrements.

(b) Prepaid tax and surcharges are levied when the Group

receives advances from customers in relation to the sales of

properties.

rights, project development and migrant wages and housing

maintenance fund for properties held for sale of the Group.

(d) Receivable from project service represents the outstanding

balance recoverable from customer for the construction costs

and project management fes incured. The Group manages

the construction projects on behalf of certain customers, and

earns a pre-determined service fe for the services provided.

The balance has ben fuly impaired as at 31 December 2023

and 2022 due to long-ageing.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司254

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

25 其他应收款项和预付款项（续）

附注：（续）

(e) 该结余指代表政府支付的拆迁和安

置费用以及可自政府收回的款项。

(f) 应收临时资金款项主要为于2023

年及2022年12月31日应收中国河南

省禹州市财政局及魏都投资的不计

息应收款项。

(g) 于2023年12月31日，该结余包括(i)

应收一名承建商（为独立于本集团

的第三方）款项人民币100,860,000

元（2022年：零）；及(i)应收一名承

建商（为独立于本集团的第三方）款

项人民币13,750,000元（2022年：

零）。

截至2023年12月31日止年度，本集

团基于识别出一名承建商（「该承建

商」）陷入财务困难，试图委任另一

名承建商（「新承建商」，同时为本

集团其他物业开发项目的一名承

建商）承接该承建商的物业开发项

目。然而，委任新承建商的事项不

获中国地方当局批准，同时人民币

100,860,000元的资金已由银行以

受托支付方式直接转账新承建商。

因此，本集团已要求新承建商退还

资金，而该等资金已于2024年3月

退还本集团。

截至2023年12月31日止年度，本集

团与一名供应商（「该供应商」，为

独立于本集团的第三方）签订一项

买卖协议，据此，本集团将向该供

应商采购建筑材料，并已由银行以

受托支付方式直接向供应商支付预

付款项。然而，该供应商拖延交付

所需建筑材料，而本集团已要求退

还以受托支付方式支付的预付款项。

于2023年12月31日，应收该供应商

的结欠余额为人民币13,750,000元，

其后该余额已于2024年10月结清。

25 OTHER RECEIVABLES AND PREPAYMENTS

(CONTINUED)

Notes: (Continued)

(e) The balances represent demolition and resetlement costs

paid on behalf of and recoverable from government.

(f) Temporary funding receivables mainly represented non-

interest bearing receivables from Finance Bureau, Yuzhou

City, Hunan Province, the PRC, and Weidu Investment as at

31 December 2023 and 2022.

(g) As at 31 December 2023, included in the balance were (i)

receivable from a contractor, an independent third party of

the Group, of RMB100,860,000 (2022: nil); and (i) receivable

from a contractor, an independent third party of the Group, of

RMB13,750,000 (2022: nil).

During the year ended 31 December 2023, the Group, in view

of the financial dificulties of one contractor (the “Contractor”)

as identified from the Group, the Group has tried to apoint

another contractor (the “New Contractor”), which is also

a contractor of other property development project of the

Group, to take up the property development project of the

Contractor. However, such apointment of the New Contractor

has not ben aproved by the local PRC authority while the

fund of RMB100,860,000 has ben directly transfered to the

New Contractor from bank by way of the entrusted payment.

As a result, the Group has requested the return of the fund

from the New Contractor and such fund was subsequently

returned to the Group in March 2024.

During the year ended 31 December 2023, the Group and

a suplier (the “Suplier”), an independent third party of the

Group, signed a sale and purchase agrement in which the

Group wil purchase construction materials from the Suplier.

Prepayment has ben made to the Suplier directly from the

bank by way of the entrusted payment. However, the Suplier

has default on delivery of the required construction materials

and the Group requested the refund of the prepayment

made by way of the entrusted payment. As at 31 December

2023, the outstanding balance from the Suplier was

RMB13,750,000 and such balance has ben subsequently

setled in October 2024.

57,544
(3,265)
54,279

2023 Anual Report

二零二三年报255

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

25 其他应收款项和预付款项（续）

于截至2023年12月31日止年度，其

他应收款项的减值拨备变动如下：

于2023年及2022年12月31日，其他应

收款项及预付款项的账面值全部以

人民币计值。

25 OTHER RECEIVABLES AND PREPAYMENTS

(CONTINUED)

The movement of alowance for impairment of other

receivables during the year ended 31 December 2023 are

as folows:

RMB’000

人民币千元

At 1 January 2022于2022年1月1日57,955

Reversal of alowance recognised in profit or los拨回确认于损益的拨备(411)

At 31 December 2022 and 1 January 2023于2022年12月31日及2023年1月1日

Reversal of alowance recognised in profit or los拨回确认于损益的拨备

At 31 December 2023于2023年12月31日

As at 31 December 2023 and 2022, the carying amount of

other receivables and prepayments are al denominated in

RMB.

2023
2023年
RMB’000
人民币千元
273,865
943
274,808

2023
2023年
RMB’000
人民币千元
274,462
346
274,808

2023
2023年
RMB’000
人民币千元
76,883
88,708
165,591

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司256

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

26 现金及现金等价物以及受限制

银行存款

(a) 现金及现金等价物

本集团银行结余包括按基于每

日银行存款利率的浮动利率计

息的银行存款。

(b) 受限制银行存款

26 CASH AND CASH EQUIVALENTS AND

RESTRICTED BANK DEPOSITS

(a) Cash and cash equivalents

2022年

RMB’000

人民币千元

Cash at banks银行存款220,355

Cash on hand手头现金704

Cash and cash equivalents现金及现金等价物221,059

2022年

RMB’000

人民币千元

Cash at banks and on hand银行存款及手头现金

— denominated in RMB— 以人民币计值220,340

— denominated in HK$— 以港元计值719

Cash and cash equivalents现金及现金等价物221,059

The Group’s bank balances consist of bank deposits

carying interests at floating rates based on daily bank

deposit rates.

(b) Restricted bank deposits

2022年

RMB’000

人民币千元

Deposits as security for customers’

mortgage loans (note (a)

就客户按揭贷款作为

担保的存款（附注(a)）

105,134

Others (note (b)其他（附注(b)）75,644

180,778

2023 Anual Report

二零二三年报257

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

26 现金及现金等价物以及受限制

银行存款（续）

(b) 受限制银行存款（续）

附注：

(a) 有关结余限于为本集团若干

客户根据若干城市的地方法

规而提取的银行借款提供担

保。该等存款将于发出物业

所有权证时予以解除。

(b) 其他包括银行就未来项目发

展而言受限制的若干银行存

款。

根据中国法例法规，该等源

自预售物业而向客户收取的

按金的受限制银行存款，仅

可参照各个开发项目的进度以

特定百分比提取。

于截至2023年12月31日止年

度，本集团提取有关受限制银

行存款，借以(i)偿付本集团开

发项目的应付建筑成本；及(i)

维持本集团的经营现金流，以

使本集团营运得以持续。作

为补救行动，本集团已取得

中国有关当局批准，确认有

关垫款总体上符合相关中国

规章及法规。因此，鉴于中

国有关当局发出批准，本公司

董事认为有关垫款总体上符

合相关规章及法规，且潜在

诉讼风险甚微。

26 CASH AND CASH EQUIVALENTS AND

RESTRICTED BANK DEPOSITS (CONTINUED)

(b) Restricted bank deposits (Continued)

Notes:

(a) The balance are restricted to secure the bank

borowings taken by certain customers of the Group

pursuant to the local regulations of certain cities. Such

deposits wil be released upon the isuance of property

ownership certificates.

(b) Others include certain bank deposits restricted by the

bank for future project development.

In acordance with the rules and regulations in the

PRC, these restricted bank deposits, which arised

from the customers deposits received from pre-sale of

the properties, are only permited to be withdrawn by

certain percentages with reference to the progres of

the respective development projects.

During the year ended 31 December 2023, the Group

has withdrawn such restricted bank deposits for the

purpose of (i) setling the construction cost payables

for the Group’s development projects; and (i) maintain

operating cash flows of the Group to continue the

Group’s operations. As a remedial action, the Group

has obtained aproval from the relevant PRC authority

stating that such advances complied with relevant of

rules and regulations in the PRC in general. Hence,

the directors of the Company, in view of the aproval

from the relevant PRC authority, considered that such

advances complied with relevant rules and regulations in

general and the potential litigation risk is being remote.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司258

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

27 股本及股份溢价

法定股本

已发行及缴足普通股

27 SHARE CAPITAL AND SHARE PREMIUM

Authorised share capital

Number of

ordinary

sharesAmount

普通股数目金额

HK$

港元

Ordinary shares @HK$0.01 each每股0.01港元的普通股

At 1 January 2022, 31 December 2022,

1 January 2023 and 31 December 2023

于2022年1月1日、2022年12月

31日、2023年1月1日及2023

年12月31日2,400,000,00024,000,000

Isued and fuly paid ordinary shares

Number of

ordinary shares

Share capital

RMB’000

Share premium

RMB’000Total

普通股数目股本股份溢价总计

RMB’000RMB’000RMB’000

人民币千元人民币千元人民币千元

Isued and fuly paid ordinary

shares @HK$0.01 each

每股0.01港元的已发行及

缴足普通股

At 1 January 2022, 31 December

2022, 1 January 2023 and

31 December 2023

于2022年1月1日、2022年12月

31日、2023年1月1日及2023年

12月31日1,200,000,00010,645299,188309,833

2023 Anual Report

二零二三年报259

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

28 其他储备28 OTHER RESERVES

Capital

reserve

Merger

reserve

Statutory

surplus

reserve

Aset

revaluation

reserveTotal

资本储备合并储备法定盈余储备资产重估储备总计

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

(Note (a)(Note (b)(Note (c)(Note (d)

（附注(a)）（附注(b)）（附注(c)）（附注(d)）

At 1 January 2022于2022年1月1日16,2244,774151,90811,486184,392

Apropriation to statutory

surplus reserve

转拨至法定盈余储备

—4,576—4,576

Transactions with non-controling

shareholders (note 42(c)

与非控股东的交易

（附注42(c)）(253)—(253)

At 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日15,9714,774156,48411,486188,715

Apropriation to statutory

surplus reserve

转拨至法定盈余储备

—16,969—16,969

At 31 December 2023于2023年12月31日15,9714,774173,45311,486205,684

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司260

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

28 其他储备（续）

(a) 2023年及2022年12月31日的资本

储备指本集团就收购现有附属

公司非控股权益支付的总代价

与该等非控股权益账面总值经

抵销于附属公司的投资后的差

额。

(b) 于2023年及2022年12月31日的

合并储备指于本集团为本公司

股份于联交所上市而进行重组

期间，本集团就收购附属公司

所支付的总代价与所收购附属

公司资本总额的差额。

司组织章程细则，该等在中国

成立的附属公司每年须将其法

定利润（经抵销任何过往年度

亏损后）的10%拨入法定盈余储

备账户。当法定盈余储备结余

达到该等附属公司注册资本的

50%后，则可选择是否进一步

转拨。法定盈余储备可用于抵

销过往年度亏损或增加实缴股

本。然而，在作该等用途后，

有关法定盈余储备须不少于注

册资本的25%。

除清盘外，法定盈余储备不可

用于分派现金股息，并受到若

干相关中国法规所限制。

(d) 资产重估储备指物业、厂房及

设备于转拨至投资物业当日的

公平价值调整。

28 OTHER RESERVES (CONTINUED)

(a) Capital reserve as at 31 December 2023 and 2022

represents the diference of agregate consideration

paid by the Group for acquisition of non-controling

interests of existing subsidiaries and the agregate

carying amount of those non-controling interests, after

elimination of investments in subsidiaries.

(b) Merger reserve as at 31 December 2023 and 2022

represents the diference of agregate consideration

paid by the Group for the acquisition of subsidiaries

and the agregate capital of the subsidiaries acquired

during the Group’s reorganisation for the listing of

shares of the Company on the Stock Exchange.

the articles of asociation of the PRC subsidiaries,

these subsidiaries established in the PRC shal

apropriate 10% of its anual statutory profit (after

ofseting any prior years’ loses) to the statutory

surplus reserve acount. When the balance of statutory

surplus reserve reaches 50% of the registered capital

of these subsidiaries, any further apropriation is

optional. The statutory surplus reserve can be utilised

to ofset prior years’ loses or to increase paid-in

capital. However, statutory surplus reserve shal be

maintained at a minimum of 25% of registered capital

after such utilisation.

The statutory surplus reserve are non-distributable for

cash dividends except in the event of liquidation and

are subject to certain restrictions set out in the relevant

PRC regulations.

(d) Aset revaluation reserve represents the fair value

adjustment of property, plant and equipment at the

date of transfer to investment properties.

2023
2023年
RMB’000
人民币千元
1,490,485
81,591
205,803
83,533
18,939
57,172
21,325
15,304
958
32,375
2,007,485

2023 Anual Report

二零二三年报261

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

29 贸易及其他应付款项29 TRADE AND OTHER PAYABLES

2022年

RMB’000

人民币千元

Trade payables (note (d)贸易应付款项（附注(d)）1,627,408

Deposits received from customers (note (a)自客户收取的按金

（附注(a)）

50,971

Value-aded-tax and other tax payable

(note (b)

增值税及其他应付

税项（附注(b)）

261,825

Amounts due to non-controling shareholders应付非控股东款项151,360

Temporary funding payables (note (c)应付临时资金款项

（附注(c)）

62,375

Interest payables应付利息48,806

Salaries payables应付薪金26,528

Amounts due to related parties (note 40(c)(iv)应付关联方款项

（附注40(c)(iv)）

14,296

Other payable to a related party (note 40(c)(i)应付一名关联方其他

款项（附注40(c)(i)）

1,040

Others其他27,979

2,272,588

2023
2023年
RMB’000
人民币千元
1,037,502
222,064
131,792
99,127
1,490,485

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司262

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

29 贸易及其他应付款项（续）

附注：

(a) 该结余指购买开发中物业而向客户

收取的垫付款项，有关合约尚未订

立。一旦与客户签立了销售合约，

该结余便会获转拨至合约负债。

(b) 有关结余为(i)应付增值税（销售物

业及租金收入为9%，或在简易税

率制度下，销售若干物业及租金收

入为5%）；及(i)根据增值税计算的

其他应付税项。

押及须按要求偿还。

(d) 于2023年12月31日，贸易应付款项

包括应付关联方贸易应付款项约人

民币1,834,000元（2022年：人民币

12,998,000元）（附注40(c)(i)）。

于2023年12月31日，按发票日期划

分的贸易应付款项的账龄分析如下：

于2023年及2022年12月31日，贸易

及其他应付款项的账面值全部以人

民币计值。

29 TRADE AND OTHER PAYABLES

(CONTINUED)

Notes:

(a) The balance represents the advance payments received from

customers for purchase of properties under development,

contracts of which are yet to be entered. Such balance wil

be transfered into contract liabilities once the sales contracts

have ben signed with customers.

(b) The balance represents (i) the value-aded-tax payable

of either 9% for the sales of properties and rental income

or 5% of the certain sales of properties and rental income

under simplified tax rate regime; and (i) other tax payables

calculated based on the value-aded-tax.

unsecured and repayable on demand.

(d) Included in trade payables as at 31 December 2023 are

trade payables due to related parties of aproximately

RMB1,834,000 (2022: RMB12,998,000) (note 40(c)(i).

At 31 December 2023, the ageing analysis of trade

payables, based on invoice date, are as folows:

2022年

RMB’000

人民币千元

Les than 1 year1年以内1,192,950

Betwen 1 and 2 years1至2年272,770

Betwen 2 and 3 years2至3年105,935

Over 3 years3年以上55,753

1,627,408

As at 31 December 2023 and 2022, the carying amounts of

trade and other payables were al denominated in RMB.

2023
2023年
RMB’000
人民币千元
367,400
(134,900)
232,500
48,000
134,900
182,900
415,400

2023 Anual Report

二零二三年报263

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

30 银行借款

附注：于2023年及2022年12月31日，本

集团若干持作出售或开发中待售

物业（附注24）、投资物业（附注19）

以及物业、厂房及设备（附注18）

已质押为本集团银行借款的抵押

品。

此外，于2023年及2022年12月31

日，本集团若干银行借款以本公

司一间附属公司的股权、第三方

的物业及关联方的物业作抵押，

并由关联方提供担保（附注40(b)

(vi)）。

于2023年12月31日，有抵押银

行借款包括银行借款约人民币

30,000,000元（2022年：零），是以

先前已经售出的物业作抵押。本

集团已于2024年3月纠正以已售出

资产作抵押的情况，并以本集团

持作出售物业取代（附注24）。

30 BANK BOROWINGS

2022年

RMB’000

人民币千元

Long-term borowings长期借款

— Secured bank borowings (note)— 有抵押银行借款

（附注）

275,500

Les: Curent portion of long-term secured

bank borowings (note)

减：长期有抵押银行借款

的即期部分（附注）

(145,000)

Total non-curent portion非即期部分总额130,500

Curent borowings流动借款

— Secured bank borowings (note)— 有抵押银行借款

（附注）

48,000

Ad: Curent portion of long-term secured

bank borowings (note)

加：长期有抵押银行借款

的即期部分（附注）

145,000

Total curent portion非即期部分总额193,000

Total总计323,500

Note: As at 31 December 2023 and 2022, certain properties

held or under development for sale (note 24), investment

properties (note 19) and property, plant and equipment (note

18) of the Group are pledged as colaterals for the Group’s

bank borowings.

In adition, as at 31 December 2023 and 2022, certain bank

borowings of the Group are pledged with equity interest

in a subsidiary of the Company, third parties’ property and

related parties’ property and guaranted by related parties

(note 40(b)(vi).

Included in secured bank borowing as at 31 December

2023 is bank borowing of aproximately RMB30,000,000

(2022: nil) which was secured by the properties which have

ben sold previously. The pledge of sold asets has ben

rectified by the Group in March 2024 with replacement of the

properties held for sale (note 24) of the Group.

2023
2023年
RMB’000
人民币千元
182,900
205,000
27,500
415,400
(182,900)
232,500

2023
2023年
6.12%

2023
2023年
RMB’000
人民币千元
—

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司264

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

30 银行借款（续）

应偿还银行借款的账面值（根据贷

款协议所载计划还款日期计算）：

于2023年12月31日，银行借款的加

权平均实际利率如下：

于2023年及2022年12月31日，所有银

行借款以人民币计值。

31 其他借款

截至2022年12月31日，来自第三方的

其他借款以12%的年利率计息，并以

人民币计值，须按要求偿还。于截

至2023年12月31日止年度，有关其他

借款已全数结清。

30 BANK BOROWINGS (CONTINUED)

The carying amount of the bank borowings repayable

(based on scheduled repayment dates set out in the loan

agrements):

2022年

RMB’000

人民币千元

Within one year一年以内193,000

After one year but within two years一年之后但两年以内64,000

After two years but within five years两年之后但五年以内66,500

323,500

Amount shown under curent liabilities列作流动负债的款项(193,000)

Amount shown under non-curent liabilities列作非流动负债的款项130,500

The weighted average efective interest rate of the bank

borowings as at 31 December 2023 was as folows:

2022年

Interest rate利率6.66%

As at 31 December 2023 and 2022, al bank borowings are

denominated in RMB.

31 OTHER BOROWINGS

2022年

RMB’000

人民币千元

Other borowings from third parties, unsecured来自第三方的其他借款，

无抵押

3,500

As at 31 December 2022, other borowings from third

parties bore interests at anual interest rates of 12%, which

were dominated in RMB and payable on demand. Such

other borowings are fuly setled during the year ended 31

December 2023.

2023
2023年
RMB’000
人民币千元
22,537
294,260
90,000
126,432
533,229
(5,000)
(274,260)
(90,000)
(126,432)
(495,692)
37,537

2023 Anual Report

二零二三年报265

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

32 其他长期借款

本集团的其他长期借款由持作出售

或开发中待售物业（附注24）及本公

司一间附属公司的股权作为抵押，

并由关联方提供担保（附注40(b)

(vi)）。

32 OTHER LONG-TERM BOROWINGS

2022年

RMB’000

人民币千元

Other long-term borowings其他长期借款

— Non-financial institutions, secured

(note (a)

— 非金融机构，

有抵押（附注(a)）22,537

— Non-financial institutions,

unsecured (note (a)

— 非金融机构，

无抵押（附注(a)）128,840

— Financial institution, secured (note (b)— 金融机构，有抵押

（附注(b)）126,000

— Loans from a non-controling

shareholder, unsecured (note (c)

— 来自非控股东的贷款，

无抵押（附注(c)）68,468

345,845

Les: C urent portion of other long-term

borowings

减：其他长期借款的即期

部分

— Non-financial institutions, secured

(note (a)

— 非金融机构，有抵押

（附注(a)）(5,000)

— Non-financial institutions,

unsecured (note (a)

— 非金融机构，无抵押

（附注(a)）(67,840)

— Financial institution, secured (note (b)— 金融机构，有抵押

（附注(b)）(126,000)

— Loans from a non-controling

shareholder, unsecured (note (c)

— 来自非控股东的贷款

无抵押（附注(c)）—

Amount due within 12 months or contains

repayment in demand clause and shown

under curent liabilities

于十二个月内到期或附带

来索即付条文并列作流

动负债的款项(198,840)

Amount due after 12 months and shown

under non-curent liabilities

于十二个月后到期并列作

非流动负债的款项147,005

The Group’s other long-term borowings are secured by

properties held or under development for sale (note 24)

and equity interest in a subsidiary of the Company and

guaranted by related parties (note 40(b)(vi).

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司266

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

32 其他长期借款（续）

附注：

(a) 该等结余主要指来自由中国地方政

府指定的非金融机构的借款。该等

非金融机构直接从银行获得资金，

以为本集团多个市区重建计划项

下的物业发展项目提供资金。

(b) 于2023年12月31日的结余指无抵

押长期借款人民币90,000,000元

（2022年：人民币126,000,000元），

是于截至2021年12月31日止年度从

一间小额贷款公司借取本金为人民

币160,000,000元的款项，分期还

款时间表为于截至2022年12月31日

偿还人民币34,000,000元，并于截

至2023年、2024年及2025年12月31

日止各年度偿还人民币36,000,000

元，而余下人民币18,000,000元的

结余则须于2026年6月10日或之前

偿还。同时，根据贷款协议，小额

贷款公司有权要求本集团(i)在相关

项目公司或被质押的土地使用权申

请预售许可或项目开始预售之前（以

较早者为准）即时偿还借款，金额

介乎相关项目公司的预售物业的土

地使用权的价值的0%至70%，百分

比由小额贷款公司厘定；及(i)在项

目公司取得预售许可后次月起即时

偿还借款，金额介乎相关项目公司

上个月的预售金额的0%至50%，百

分比由小额贷款公司厘定。

因此，于2023年12月31日，来自小

额贷款公司的长期借款的非即期部

分人民币54,000,000元（2022年：无）

获重新分类为流动负债。

日来自非控股东的借款，计划将

于2024年12月之前偿还。该结余为

无抵押及计息。

32 OTHER LONG-TERM BOROWINGS

(CONTINUED)

Notes:

(a) The balances mainly represent the borowings from

non-financial institutions, which are designated by the local

PRC governments. Those non-financial institutions obtained

funding directly from banks for the purpose of financing

properties development projects of the Group under various

urban redevelopment schemes.

(b) The balance as at 31 December 2023 represents

unsecured long-term borowings of RMB90,000,000 (2022:

RMB126,000,000) borowed from a micro-loan company.

The principal amount of RMB160,000,000 was borowed

during the year ended 31 December 2021, with scheduled

instalment repayment of RMB34,000,000 for the year ended

31 December 2022, RMB36,000,000 for each of the years

ended 31 December 2023, 2024 and 2025 and the remaining

balance of RMB18,000,000 for repayment on or before 10

June 2026. Pursuant to the loan agrements, the micro-

loan company has a right to request imediate repayment of

the borowings from the Group, (i) up to 70% of the value of

the land use rights for the pre-sold properties of the related

project company, before the project company or the pledged

land use rights aply the pre-sale permit or the project

starts the pre-sale, whichever is earlier, at the discretion of

the micro-loan company; and (i) up to 50% of the pre-sale

amount of last month of the related project company, starting

from the month after the project company obtains the pre-

sale permit, also at the discretion of the micro-loan company.

As a result of the repayment on demand clause of such long-

term borowings, the non-curent portion of the long-term

borowings from the micro-loan company of RMB54,000,000

(2022: RMB90,000,000) as at 31 December 2023 was

clasified as curent liabilities.

shareholder as at 31 December 2023 and 2022, with

scheduled repayment before December 2024. The balance is

unsecured and interest bearing.

2023
2023年
RMB’000
人民币千元
441,692
61,000
30,537
533,229
90,000
405,692
495,692
37,537

2023
2023年
8.45%

2023 Anual Report

二零二三年报267

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

32 OTHER LONG-TERM BOROWINGS

(CONTINUED)

The carying amount of the other long-term borowings

repayable (based on scheduled repayment dates set out in

the loan agrements):

2022年

RMB’000

人民币千元

Within one year一年内108,840

After one year but within two years一年后但于两年内170,468

After two years but within five years两年后但于五年内66,537

345,845

Carying amount of other long-term

borowings that are not repayable within

one year but contains a repayment on

demand clause

其他毋须于一年内偿还但

包含按要求偿还条款的

长期借款的账面值

126,000

Carying amount repayable within one year须于一年内偿还的账面值72,840

Amount shown under curent liabilities列作流动负债的款项198,840

Amount shown under non-curent liabilities列作非流动负债的款项147,005

The weighted average efective interest rate of the other

long-term borowings as at 31 December 2023 was as

folows:

2022年

Interest rate利率9.98%

As at 31 December 2023 and 2022, al other long-term

borowings are denominated in RMB.

32 其他长期借款（续）

须偿还其他长期借款的账面值（根据

贷款协议所载还款时间表的日期）：

于2023年12月31日其他长期借款的

加权平均实际利率如下：

于2023年及2022年12月31日，所有

其他长期借款均以人民币计值。

2023
2023年
RMB’000
人民币千元
3,956,814

2023
2023年
RMB’000
人民币千元
2,152,087

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司268

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

33 合同负债

合同负债主要为本集团就物业销售

而预先向客户收取的款项。本集团

一般于客户签订买卖合同时，按合

同总金额的若干百分比收取按金。

该等合同负债将于已落成物业的控

制权转移客户时确认为收益。

合同负债列作流动负债，原因是预

期将于本集团的正常营运周期内确

认为收益。

下表列示于截至2023年12月31日止

年度就上一报告期间末结转合同负

债而确认的收入金额。

33 CONTRACT LIABILITIES

2022年

RMB’000

人民币千元

Contract liabilities合同负债4,854,156

The contract liabilities mainly represent the receipt

in advance from customers in respect of the sales of

properties. The Group normaly receives certain percentage

of the contract sum as deposits from customers when

they sign the sale and purchase agrement. Such contract

liabilities wil be utilised as revenue when control of the

completed property is transfered to the customer.

The contract liabilities are clasified under curent liabilities

as it is expected to be utilised in the normal operating cycle

of the busines.

The folowing table shows the amount of the revenue

recognised during the year ended 31 December 2023

relates to the contract liabilities caried forward from the

end of the previous reporting period.

2022年

RMB’000

人民币千元

Revenue recognised that was included

in the contract liabilities balance at the

begining of the reporting period

计入报告期初合同负债结余的

已确认收入

2,522,286

2023
2023年
RMB’000
人民币千元
4,854,156
(2,152,087)
1,254,745
3,956,814

2023
2023年
RMB’000
人民币千元
2,868,718
1,744,946
4,613,664

2023 Anual Report

二零二三年报269

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

33 合同负债（续）

合同负债的变动呈列如下：

本公司董事预期，于2023年12月31

日分配至未达成履约责任的金额将

于下列期间确认为物业销售所得收

入：

33 CONTRACT LIABILITIES (CONTINUED)

The movements of the contract liabilities are presented as

folows:

2022年

RMB’000

人民币千元

Balance as at 1 January于1月1日的结余5,212,558

Decrease in contract liabilities at the begining

of the year as a result of recognised revenue

during the year

年初合同负债因年内确

认收入而减少

(2,522,286)

Increase in contract liabilities as a result of

receipt in advance from customers in respect

of the sales of properties

合同负债因就物业销售

预先向客户收取款项

而增加2,163,884

Balance as at 31 December于12月31日的结余4,854,156

The directors of the Company expect that the amount

alocated to unsatisfied performance obligations as at 31

December 2023 wil be recognised as revenue from sales of

properties during the folowing periods:

2022年

RMB’000

人民币千元

Expected to be recognised within one year预期于一年内确认3,101,627

Expected to be recognised after one year预期于一年后确认4,286,536

7,388,163

2023		2023
2023年		2023年
RMB’000		RMB’000
人民币千元		人民币千元
8,975 5,525 8,548 1,645
7,711		6,275
5,319		3,730
5,647		5,559
—		—
24,693 (4,043)
18,677		15,564
(3,113)		N/A 不适用
20,650
15,564		15,564
(6,275)
9,289

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司270

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

34 租赁负债

于2023年12月31日，租赁负债所应用的

加权平均增量借款利率介乎5.52%至8.69%

（2022年：介乎5.52%至8.69%）。

34 LEASE LIABILITIES

Minimum lease payments

Present value of

Minimum lease payments

最低租赁付款最低租赁付款现值

2022年

RMB’000

人民币千元

Within 1 year1年内7,209

Betwen 1–2 years1至2年内4,146

Betwen 2–5 years2至5年内7,700

Over 5 years超过5年1,595

20,650

Les: future finance charges减：未来融资费用N/A 不适用

Present value of lease

obligations

租赁责任现值

20,650

Les: a mount due for setlement

within 12 months (shown

under curent liabilities)

减：12 个月内到期偿付款项

（于流动负债项下列

示）(7,209)

13,441

The weighted average incremental borowing rates aplied

to lease liabilities ranged from 5.52% to 8.69% (2022: from

5.52% to 8.69%) as at 31 December 2023.

2023
2023年
RMB’000
人民币千元
146,920
(16,746)
130,174

2023 Anual Report

二零二三年报271

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

35 递延税项

以下为就财务报告目的而言，将若

干递延所得税资产与同一应课税实

体的递延所得税负债互相抵销后的

递延所得税资产╱（负债）之分析：

于2023年12月31日，为数约人民

币33,916,000元（2022年：人民币

13,912,000元）的递延所得税资产及

递延所得税负债被抵销。

35 DEFERED TAXATION

The folowing is the analysis of the defered income tax

aset/(liabilities), after set of certain defered income tax

asets against defered income tax liabilities of the same

taxable entity, for financial reporting purposes:

2022年

RMB’000

人民币千元

Defered income tax asets递延所得税资产175,793

Defered income tax liabilities递延所得税负债(15,900)

159,893

As at 31 December 2023, defered income tax asets and

defered income tax liabilities amounting to aproximately

RMB33,916,000 (2022: RMB13,912,000) were ofset.

27,712	42,760	48,389	68,327	2,517	189,705
(4,535)	24,126	(2,792)	(26,933)	1,265	(8,869)
23,177	66,886	45,597	41,394	3,782	180,836

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司272

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

35 递延税项（续）

截至2023年及2022年12月31日止年

度，递延所得税资产及负债的变动

（并未计及在同一税务司法权区内的

结余抵销）如下：

递延所得税资产

35 DEFERED TAXATION (CONTINUED)

The movement in defered income tax asets and liabilities

for the years ended 31 December 2023 and 2022, without

taking into consideration the ofseting of balances within

the same tax jurisdiction, is as folows:

Defered income tax asets

Tax loses

Provision for

properties

held or under

development

for sale and

provision for

impairment

of other

receivablesLAT

Timing

diferences

recognition

of revenue

and cost of

sales

Lease

liabilitiesTotal

税项亏损

持作出售或

开发中待售

物业拨备及

其他应收款项

减值拨备土地增值税

确认收入及

销售成本的

暂时性差异租赁负债总计

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2,39834,10449,23283,947824170,505

Credited/(charged) to the consolidated

statement of profit or los

计入╱（扣自）综合损益表

25,3148,656(843)(15,620)1,69319,200

At 31 December 2022 and 1 January 2023于2022年12月31日及

2023年1月1日

(Charged)/credited to the consolidated

statement of profit or los

（扣自）╱计入综合损益表

At 31 December 2023于2023年12月31日

11,370	—	9,234	9,208	—	29,812
(1,309)	28,747	(676)	(9,208)	3,296	20,850
10,061	28,747	8,558	—	3,296	50,662

2023 Anual Report

二零二三年报273

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

35 递延税项（续）

递延所得税负债

根据中国法律法规，可于五年期间

结转税项亏损以用于抵销其未来应

课税利润。与未动用税项亏损有关

的递延税项乃于可能有足够应课税

利润可供动用该递延税项资产时确

认。

于2023年12月31日，本集团并无

就税项亏损约人民币63,371,000元

（2022年12月31日：人民币80,363,000

元）确认递延所得税资产约人民币

15,843,000元（2022年12月31日：人民

币20,091,000元），乃将自各产生年度

末起五年内到期。

35 DEFERED TAXATION (CONTINUED)

Defered income tax liabilities

Timing

diferences on

recognition of

revenue and

cost of salesLAT

Temporary

diferences

on fair value

changes on

investment

properties

Undistributed

profits of

the PRC

subsidiaries

Right-of-use

asetsTotal

确认收入及

销售成本的

时间差异土地增值税

确认投资物业

公平值收益的

暂时性差异

中国附属

公司的

未分派利润使用权资产总额

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12,201179,7089,208—31,134

Credited to the consolidated

statement of profit or los

计入综合损益表

(831)(17)(474)—(1,322)

At 31 December 2022 and 1

January 2023

于2022年12月31日及

2023年1月1日

(Credited)/charged to the

consolidated

statement of profit or los

扣除╱（计入）自综合

损益表

At 31 December 2023于2023年12月31日

In acordance with the PRC laws and regulations, tax

loses could be caried forward for a period of five years to

ofset against its future taxable profits. Defered tax relating

to unutilised tax loses are recognised to the extent that it

is probable that suficient taxable profit wil be available to

alow such defered tax asets to be utilised.

The Group did not recognise defered income tax asets

of aproximately RMB15,843,000 (2022: RMB20,091,000)

in respect of tax loses amounting to aproximately

RMB63,371,000 as at 31 December 2023 (2022:

RMB80,363,000), which wil expire within five years from the

end of the respective years they arose.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司274

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

36 出售一间附属公司

截至2023年12月31日止年度

(a) 出售许昌恒钰

于2023年10月26日，本集团与

一名与本集团并无关连的独

立第三方签立了买卖协议，据

此，本集团以零代价方式向一

名与本集团并无关连的独立第

三方出售其于许昌市建安区恒

钰实业有限公司（「许昌恒钰」，

本公司间接全资附属公司）全部

100%股权。许昌恒钰的主要业

务为于中国从事物业开发。出

售事项于2023年11月10日完成。

于紧随出售事项之后，本集团

失去了对许昌恒钰的控制权，

许昌恒钰不再为本公司附属公

司。

已收取代价

36 DISPOSAL OF A SUBSIDIARY

For the year ended 31 December 2023

(a) Disposal of Xuchang Hengyu

On 26 October 2023, the Group and an independent

third party not conected with the Group signed a sale

and purchase agrement in which the Group disposed

of its entire 100% equity interest in Xuchang Jian’an

District Hengyu Industrial Company Limited (许昌市

建安区恒钰实业有限公司) (“Xuchang Hengyu”), an

indirectly wholy-owned subsidiary of the Company,

to an independent third party not conected with the

Group at a nil consideration. The principal activity of

Xuchang Hengyu was properties development in the

PRC. The disposal was completed on 10 November

2023. Imediately after the disposal, the Group lost

control over Xuchang Hengyu and Xuchang Hengyu

ceased to be a subsidiary of the Company.

Consideration received

As at

10 November

于2023年

11月10日

RMB’000

人民币千元

Total consideration received已收取代价总额—

2023 Anual Report

二零二三年报275

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

36 出售一间附属公司（续）

截至2023年12月31日止年度（续）

(a) 出售许昌恒钰（续）

失去控制权的资产及负债之

分析

出售许昌恒钰的收益：

36 DISPOSAL OF A SUBSIDIARY (CONTINUED)

For the year ended 31 December 2023 (Continued)

(a) Disposal of Xuchang Hengyu (Continued)

Analysis of asets and liabilities over which

control was lost

As at

10 November

于2023年

11月10日

RMB’000

人民币千元

Properties held or under development for sale持作待售或开发中待售物业6,356

Cash and cash equivalents现金及现金等价物2

Other payables其他应付款项(6,623)

Net liabilities disposed of已出售的负债净额(265)

Gain on disposal of Xuchang Hengyu:

As at

10 November

于2023年

11月10日

RMB’000

人民币千元

Consideration received已收取代价—

Net liabilities disposed of已出售的负债净额(265)

Gain on disposal of Xuchang Hengyu出售许昌恒钰的收益(265)

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司276

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

36 出售一间附属公司（续）

截至2023年12月31日止年度（续）

(a) 出售许昌恒钰（续）

出售许昌恒钰的现金流出

(b) 出售鄢陵万弘

诚如附注22(c)所披露，于2023

年11月17日，本集团完成向鄢陵

万弘非控股东出售其于鄢陵

万弘的2%股权。鄢陵万弘为本

公司间接非全资附属公司，本

公司持有鄢陵万弘51%股权，

现金代价约为人民币2,189,000

元。鄢陵万弘的主要业务为于

中国持有物业。

于紧随上述出售事项之后，本

集团失去了对鄢陵万弘的控制

权，其不再为本公司附属公司，

进而使鄢陵万弘成为本集团的

联营公司，而本集团于鄢陵万

弘拥有的49%股权则以权益法

入账。

36 DISPOSAL OF A SUBSIDIARY (CONTINUED)

For the year ended 31 December 2023 (Continued)

(a) Disposal of Xuchang Hengyu (Continued)

Cash outflow on disposal of Xuchang Hengyu

As at

10 November

于2023年

11月30日

RMB’000

人民币千元

Consideration received已收取代价—

Cash and cash equivalents disposed of已出售的现金及现金等价物(2)

(2)

(b) Disposal of Yanling Wanhong

As disclosed in note 22(c), on 17 November 2023, the

Group completed the disposal of its 2% equity interest

in Yanling Wanhong, an indirectly non-wholy owned

subsidiary of the Company which 51% equity interest

in Yanling Wanhong was held by the Company, to the

non-controling shareholder of Yanling Wanhong at a

cash consideration of aproximately RMB2,189,000.

The principal activity of Yanling Wanhong was

properties holding in the PRC.

Imediately after the above-mentioned disposal, the

Group lost control over Yanling Wanhong and ceased

to be a subsidiary of the Company, and in turn Yanling

Wanhong became an asociate of the Group while the

49% equity interest in Yanling Wanhong was equity-

acounted for.

2023 Anual Report

二零二三年报277

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

36 出售一间附属公司（续）

截至2023年12月31日止年度（续）

(b) 出售鄢陵万弘（续）

应收代价

失去控制权的资产及负债之分析

36 DISPOSAL OF A SUBSIDIARY (CONTINUED)

For the year ended 31 December 2023 (Continued)

(b) Disposal of Yanling Wanhong (Continued)

Consideration receivable

As at

17 November

于2023年

11月17日

RMB’000

人民币千元

Cash consideration receivable (note 25)应收现金代价（附注25）2,189

Analysis of asets and liabilities over which

control was lost

As at

17 November

于2023年

11月17日

RMB’000

人民币千元

Properties held or under development for sale持作销售或开发中待售物业114,876

Cash and cash equivalents现金及现金等价物81

Other payables其他应付款项(6,062)

Net asets disposed of已售资产净值108,895

Les: non-controling interests减：非控股权益(53,443)

55,452

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司278

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

36 出售一间附属公司（续）

截至2023年12月31日止年度（续）

(b) 出售鄢陵万弘（续）

出售鄢陵万弘的亏损

出售鄢陵万弘的现金流出

36 DISPOSAL OF A SUBSIDIARY (CONTINUED)

For the year ended 31 December 2023 (Continued)

(b) Disposal of Yanling Wanhong (Continued)

Los on disposal of Yanling Wanhong

As at

17 November

于2023年

11月17日

RMB’000

人民币千元

Consideration receivable应收代价2,189

Net asets disposed of已售资产净值108,895

Les: Non-controling interests减：非控股权益(53,443)

57,641

Fair value of interest in an asociate retained

upon los of control of Yanling Wanhong

(note 22)

失去鄢陵万弘控制权后保留的

于一间联营公司的权益的

公平值（附注22）(53,323)

Los on disposal of Yanling Wanhong出售鄢陵万弘的亏损4,318

Cash outflow on disposal of Yanling Wanhong

As at

17 November

于2023年

11月17日

RMB’000

人民币千元

Cash consideration received已收现金代价—

Cash and cash equivalents disposed of已出售现金及现金等价物(81)

(81)

2023 Anual Report

二零二三年报279

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

36 出售一间附属公司（续）

截至2023年12月31日止年度（续）

出售附属公司的亏损

截至2022年12月31日止年度

诚如附注22(b)所披露，于2022年8

月30日，本集团进一步向许昌恒筑

的非控股东出售其于许昌恒筑的

10%股权。于许昌恒筑持有的余下

股权为41%。于紧随有关出售事项

完成之后，本集团失去了对许昌恒

筑的控制权，故许昌恒筑成为本集

团的联营公司，并以权益法入账。

于截至2022年12月31日止年度，本

集团确认出售一间附属公司的收益

约人民币203,000元。

36 DISPOSAL OF A SUBSIDIARY (CONTINUED)

For the year ended 31 December 2023 (Continued)

Los on disposal of subsidiaries, net

2023年

RMB’000

人民币千元

Gain on disposal of Xuchang Hengyu出售许昌恒钰的收益265

Los on disposal of Yanling Wanhong出售鄢陵万弘的亏损(4,318)

Los on disposal of subsidiaries, net (note 10)出售附属公司的亏损，净额

（附注10）(4,053)

For the year ended 31 December 2022

As disclosed on note 22(b), on 30 August 2022, the Group

further disposed of its 10% equity interest in Xuchang

Hengzhu to the non-controling shareholder of Xuchang

Hengzhu, with result of holding remaining 41% equity

interest held in Xuchang Hengzhu. Imediately upon

the completion of such disposal, the Group lost control

over Xuchang Hengzhu and Xuchang Hengzhu became

asociate of the Group which was equity-acounted for.

The Group recognised a gain on disposal of a subsidiary

of aproximately RMB203,000 during the year ended 31

December 2022.

2023
2023年
RMB’000
人民币千元
133,871
95,062
12,033
2,920
930
727
37
—
4,053
(3,265)
—
(1,073)
245,295
192,180
816,961
(106,746)
3,169
(897,342)
(150,529)
102,988

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司280

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

37 NOTES TO THE CONSOLIDATED STATEMENT

OF CASH FLOWS

(a) Net cash generated from operations

2022年

RMB’000

人民币千元

Profit before income tax除所得税前利润154,418

Adjustments for:就下列各项作出调整：

— Provision for properties held or under

development for sale

— 持作出售或开发中待售物业

拨备30,652

— Depreciation charge of property, plant

and equipment and right-of-use

asets

— 物业、厂房及设备及使用权

资产折旧费用

12,974

— Fair value loses on investment

properties

— 投资物业公平值亏损

2,160

— Finance costs— 财务成本1,137

— Amortisation of intangible asets— 无形资产摊销728

— Los on disposal of property, plant and

equipment

— 出售物业、厂房及设备

亏损727

— Gain of disposal of right-of-use asets— 出售使用权资产收益(8)

— Los/(gain) on disposal of subsidiaries,

net

— 出售附属公司亏损╱（收益）

(203)

— Reversal of alowance for impairment

of other receivables

— 拨回其他应收款项减值拨备

(411)

— Los on disposal of financial asets at

fair value through profit or los

— 出售按公平值透过损益入账

的金融资产的亏损155

— Finance income— 财务收入(1,146)

Operating cash flows before movements

in working capital

营运资金变动前的经营现金流

201,183

Changes in working capital:营运资金变动：

— Prepayments for leasehold land— 租赁土地预付款项(152,500)

— Properties held or under development

for sale

— 持作出售或开发中待售物业

463,963

— Other receivables and prepayments— 其他应收款项和预付款项(181,542)

— Contract costs— 合同成本(217)

— Contract liabilities— 合同负债(358,402)

— Trade and other payables— 贸易及其他应付款项340,489

Net cash generated from operations经营活动产生现金净额312,974

37 综合现金流量表附注

(a) 经营活动产生现金净额

2023
2023年
RMB’000
人民币千元
139
5,985
6,124

2023 Anual Report

二零二三年报281

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

37 综合现金流量表附注（续）

(b) 租赁现金流出总额

计入综合现金流量表的租赁现

金流出包括以下各项：

于截至2023年12月31日，本集

团就办公室场所订立了租赁安

排（2022年：办公室场所）。于租

赁开始时，确认了使用权资产

及租赁负债约人民币133,000元

（2022年：人民币1,790,000元）。

37 NOTES TO THE CONSOLIDATED STATEMENT

OF CASH FLOWS (CONTINUED)

(b) Total cash outflows for leases

Cash outflows for leases included in the consolidated

statement of cash flows comprise the folowings:

2022年

RMB’000

人民币千元

Within operating cash flows计入经营现金流230

Within financing cash flows计入融资现金流3,153

3,383

During the year ended 31 December 2023, the Group

entered into lease arangements in respect of ofice

premises (2022: ofice premises). Right-of-use asets

and lease liabilities of aproximately RMB133,000

(2022: RMB1,790,000) were recognised at the

comencement of the leases.

151,360	62,375	48,806	14,296	323,500	3,500	345,845	20,650	970,332
(67,827)	(43,436)	(61,302)	1,008	91,900	(3,500)	187,384	(5,985)	98,242
—	—	69,668	—	—	—	—	930	70,598
—	—	—	—	—	—	—	133	133
—	—	—	—	—	—	—	(1 64)	(1 64)
83,5 33	18,9 39	57,1 72	15,3 04	415,4 00	—	533,2 29	15,5 64	1,139,1 41

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司282

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

37 综合现金流量表附注（续）

(d) 融资活动所产生的负债对账

下表详列融资活动所产生的本

集团负债的变动情况，包括现

金及非现金变动。融资活动所

产生的负债为于本集团综合现

金流量表中被分类为融资活动

所产生的现金流量的过往或未

来现金流量。

37 NOTES TO THE CONSOLIDATED STATEMENT

OF CASH FLOWS (CONTINUED)

(d) Reconciliation of liabilities arising from

financing activities

The table below details changes in the Group’s

liabilities arising from financing activities, including both

cash and non-cash changes. Liabilities arising from

financing activities are those for which cash flows were,

or future cash flow wil be, clasified in the Group’s

consolidated statement of cash flows as cash flows

from financing activities.

Trade and other payables

贸易及其他应付款项

Amount

due to

non-

controling

shareholder

Temporary

funding

payables

Interest

payables

Amounts

due to

parties

Bank

borowings

Other

borowings

Other

long-term

borowings

Lease

liabilitiesTotal

应付非控股

股东款项应付临时资金应付利息

应付关联方

款项银行借款其他借款其他长期借款租赁负债总计

RMB’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

At 1 January 2022于2022年1月1日218,812121,62547,62822,312264,00056,580372,37720,9081,124,242

Financing cash flows融资现金流(67,452)(59,250)(62,424)(8,016)59,500(53,080)(26,532)(3,153)(220,407)

Non-cash changes:非现金变动：

— Finance costs— 融资成本—63,602—1,13764,739

— New leases— 新租赁—1,7901,790

— Disposal— 出售—(32)(32)

At 31 December 2022 and

1 January 2023

于2022年12月31日及

2023年1月1日

Financing cash flows融资现金流

Non-cash changes:非现金变动：

— Finance costs— 融资成本

— New leases— 新租赁

— Disposal— 出售

At 31 December 2023于2023年12月31日

2023
2023年
RMB’000
人民币千元
1,334,357
40,810
1,375,167

2023
2023年
RMB’000
人民币千元
6,958,416
229,495
120,900
—
7,308,811

2023 Anual Report

二零二三年报283

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

38 承担

于2023年12月31日已承担惟尚未产生

的资本开支如下：

39 金融担保及或然负债

38 COMITMENTS

Capital expenditure comited at 31 December 2023 but

not yet incured is as folows:

2022年

RMB’000

人民币千元

Properties under development for sale开发中待售物业1,312,874

Land use rights土地使用权232,960

1,545,834

39 FINANCIAL GUARANTES AND

CONTINGENT LIABILITIES

2022年

RMB’000

人民币千元

Guarantes in respect of mortgage

facilities for certain purchasers of

the Group’s properties (note (a)

就本集团的若干购房者

的按揭融资作出的

担保（附注(a)）6,698,004

Guarantes in respect of the shareholder’s

loans of an asociate of the Group (note (b)

就本集团一间联营公司

股东贷款作出的担保

（附注(b)）184,027

Pledges provided for borowings of

third parties (note (c)

就若干第三方借款提供

质押（附注(c)）101,000

Pledges provided for borowings of a related

party (note (d)

就关联方借款提供

质押（附注(d)）9,500

6,992,531

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司284

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

39 金融担保及或然负债（续）

附注：

(a) 本集团已为本集团的若干购房者安

排银行融资，并就买家的还款责任

提供担保。该等担保将于(i)发出及

转让房地产权属证书；或(i)购房者

偿付按揭贷款（以较早者为准）时终

止。

根据担保条款，在该等购房者拖欠

按揭还款时，本集团须负责向银行

偿还违约购房者拖欠的按揭本金连

同应计利息，而本集团于完成相关

法律程序后有权接管相关物业的合

法业权及所有权。本集团的担保期

自向买方授出按揭日期起开始。本

公司董事认为购房者拖欠付款的可

能性极小，因此，按公平值计量的

财务担保并不重大。

(b) 本集团一间附属公司按照本集团的

多元化土地收购策略取得本集团一

间联营公司（「联营公司」）（其透过

竞投持有一幅待发展土地）20%的

股权，而余下80%股权则由一名独

立第三方（「投资对象」）持有。根据

联营公司、本集团有关附属公司与

投资对象之间订立的投资协议，联

营公司须于开展预售活动后的指定

期间内偿还投资对象所提供股东

贷款。倘联营公司无法按时偿还该

项股东贷款，则本集团有关附属公

司须向联营公司提供资金偿还该

项股东贷款。于2023年12月31日，

联营公司的该项股东贷款约为人民

币229,495,000元（2022年：人民币

184,027,000元）。

39 FINANCIAL GUARANTES AND

CONTINGENT LIABILITIES (CONTINUED)

Notes:

(a) The Group has aranged bank financing for certain purchasers

of the Group’s properties and provided guarantes to

secure obligations of these purchasers for repayments.

Such guarantes wil be terminated upon the earlier of (i) the

isuance and transfer of the real estate ownership certificate;

or (i) the satisfaction of mortgage loans by the purchasers of

the properties.

Pursuant to the terms of the guarantes, upon default of

mortgage payments by these purchasers, the Group is

responsible to repay the outstanding mortgage principal

together with acrued interest owed by the defaulting

purchasers to the banks and the Group is entitled to take over

the legal title and posesion of the related properties after

the relevant legal procedures. The Group’s guarante period

starts from the date of grant of mortgage to the purchasers.

The directors of the Company consider that the likelihod

of default of payments by the purchasers is minimal and

therefore the financial guarante measured at fair value is

imaterial.

(b) In line with the diversified land acquisition strategies of the

Group, a subsidiary of the Group obtained 20% equity interest

in an asociate of the Group (the “Asociate”) which hold a

parcel of land for development through a biding proces,

and remaining 80% equity interest are held by an independent

third party (the “Investe”). Based on the investment

agrement entered into betwen the Asociate, the subsidiary

of the Group and the Investe, the Asociate has to repay

the shareholder’s loans provided by the Investe within a

specified timeframe after comencement of presale activities.

If the Asociate fails to return such shareholder’s loan on time,

the subsidiary of the Group is required to provide funding

to the Asociate for the repayment of the shareholder’s

loans. As at 31 December 2023, such shareholder’s loans

of the Asociate are aproximately RMB229,495,000 (2022:

RMB184,027,000).

2023 Anual Report

二零二三年报285

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

39 金融担保及或然负债（续）

附注：（续）

(b) （续）

此外，根据上述投资协议，倘物业

项目在若干情况下延工，或股东贷

款的还款时间迟于投资协议订明

的若干期限，则本集团附属公司亦

须就投资对象的所有亏损作出补偿。

本公司董事认为，针对开发进度一

直有进行沟通及互相同意，因此为

偿还股东贷款或任何补偿亏损而

提供资金的风险较低。

31日就若干第三方借款提供的投资

物业质押（附注19）及持作出售或开

发中待售物业质押（附注24）的最大

风险。

(d) 有关金额指于2022年12月31日，为

许昌魏都宾馆有限公司（「魏都宾馆」）

于营运资金贷款协议下的若干还款

责任提供担保，所提供持作出售或

开发中待售物业质押（附注24）的最

大风险。魏都宾馆的最终股东为

李先生。李先生亦以本集团为受益

人提供个人反担保，为本集团于资

产抵押合同下潜在责任提供担保。

魏都宾馆已于2023年2月17日悉数

偿还本金及所有利息，因此，本集

团所提供的质押已于截至2023年

12月31日止年度获悉数解除。

40 关联方交易

(a) 名称及与关联方的关系

若一方有能力直接或间接控制

另一方，或在作出财务及经营

决策时能对另一方产生重大影

响力，即被视为关联方。倘若

各方受共同控制，则亦被视为

相互关联。本集团主要管理层

成员及彼等近亲亦被视作关联

方。

39 FINANCIAL GUARANTES AND

CONTINGENT LIABILITIES (CONTINUED)

Notes: (Continued)

(b) (Continued)

In adition, pursuant to the above-mentioned investment

agrement, the subsidiary of the Group also has to

compensate for al loses of the Investe if the property

project is delayed under certain conditions or that the

repayment of shareholder’s loans is delayed beyond certain

period stipulated in the investment agrement. The directors

of the Company consider that the risk of providing funding for

repayment of shareholder’s loans or any compensation los

is low as the development progres has ben continuously

comunicated and mutualy agred.

of investment properties (note 19) and properties held

or under development for sale (note 24) provided for the

borowings of certain third parties as at 31 December 2023

and 2022.

(d) Amounts represented the maximum exposure of the pledge

of properties held or under development for sale (note 24)

provided to secure certain repayment obligations of Weidu

Guesthouse Limited (“Weidu Guesthouse”) under the working

capital loan agrement as at 31 December 2022. The

ultimate shareholder of Weidu Guesthouse was Mr Li. Mr. Li

also provided a personal counter guarante in favour of the

Group to secure the Group’s potential liabilities under the

aset pledge agrement. Weidu Guesthouse has repaid the

principal amount and al interest in ful on 17 February 2023

and acordingly, the pledges provided by the Group have

ben fuly released during the year ended 31 December 2023.

40 RELATED PARTY TRANSACTIONS

(a) Name and relationship with related parties

Parties are considered to be related if one party has the

ability, directly or indirectly, to control the other party

or exercise significant influence over the other party

in making financial and operation decisions. Parties

are also considered to be related if they are subject

to comon control. Members of key management

and their close family member of the Group are also

considered as related parties.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司286

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

40 关联方交易（续）

(a) 名称及与关联方的关系（续）

40 RELATED PARTY TRANSACTIONS

(CONTINUED)

(a) Name and relationship with related parties

(Continued)

NameRelationship with the Group

姓名与本集团的关系

Mr. LiControling shareholder and director of

the Company

李先生本公司的控股东及董事

Mr. Li Dongfa (李东法)Member of Mr. Li’s family

李东法先生李先生的家族成员

Ms. Li Man (李曼)Member of Mr. Li’s family

李曼女士李先生的家族成员

Ms. Lin Wei (林媙)Member of Mr. Li’s family

林媙女士李先生的家族成员

Ms. Li Xinyao (李歆瑶)Member of Mr. Li’s family

李歆瑶女士李先生的家族成员

Ms. Liu Yulian (刘玉莲)Member of Mr. Li’s family

刘玉莲女士李先生的家族成员

Mr. Wang Zhenfeng (王振峰)Director of the Company

王振峰先生本公司董事

Ms. Qi Chunfeng (齐春风)Director of the Company

齐春风女士本公司董事

Ms. Zhang Fan (张帆)Member of Ms. Qi Chunfeng’s family

张帆女士齐春风女士的家族成员

Mr. Li Shixun (李世勋)Key management of the Group

李世勋先生本集团主要管理人员

Ever Enrichment Enterprise Company Limited

(“Ever Enrichment”)

Shareholder of the Company

恒润企业有限公司（「恒润」）本公司股东

Ever EnhancementImediate holding company of the

Company

恒升本公司的直接控股公司

2023 Anual Report

二零二三年报287

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

NameRelationship with the Group

姓名与本集团的关系

Henan Hengda Investment Co., Ltd.* (河南恒达投资有限公

司) (“Hengda Investment”)

Controled by Mr. Li

河南恒达投资有限公司（「恒达投资」）由李先生控制

Xuchang Hengda Property Management Co., Ltd.* (许昌恒

达物业管理有限公司) (“Hengda Property Management”)

Controled by Mr. Li

许昌恒达物业管理有限公司（「恒达物业管理」）由李先生控制

Xuchang City Second Construction (Group) Co., Ltd.*

(许昌市第二建筑(集团)有限公司) (“Xuchang Erjian”)

Controled by Mr. Li Dongfa

许昌市第二建筑(集团)有限公司（「许昌二建」）由李东法先生控制

Xuchang Hengjiu Industrial Development Co., Ltd.* (许昌恒

久实业发展有限公司) (“Hengjiu Industrial”)

Controled by Ms. Qi Chunfeng

许昌恒久实业发展有限公司（「恒久实业」）由齐春风女士控制

Weidu GuesthouseControled by Mr. Li

魏都宾馆由李小冰先生控制

Xuchang Hengzhu (note 22(b)Change to asociate from subsidiary

since August 2022

许昌恒筑（附注22(b)）自2022年8月起由子公司变为联营公司

Luohe Huotai Real Estate Group Construction Co., Ltd.*

(漯河华泰置业集团建筑有限公司)

(“Luohe Huotai Construction”)

Non-controling shareholder of

subsidiary of the Company

漯河华泰置业集团建筑有限公司（「漯河华泰建筑」）本公司附属公司之非控股东

* The English names are for identification purpose only

40 RELATED PARTY TRANSACTIONS

(CONTINUED)

(a) Name and relationship with related parties

(Continued)

40 关联方交易（续）

(a) 名称及与关联方的关系（续）

* 英文名称仅供识别

2023
2023年
RMB’000
人民币千元
3,803

2023
2023年
RMB’000
人民币千元
3,360

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司288

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

40 关联方交易（续）

(b) 关联方交易

除本综合财务报表其他部分所

披露的关联方交易之外，本集

团与其关联方进行的重大交易

概要如下：

(i) 向一名关联方提供临时

资金

(i) 一名关联方偿还临时资

金

40 RELATED PARTY TRANSACTIONS

(CONTINUED)

(b) Transactions with related parties

In adition to those related party transactions disclosed

elsewhere in the consolidated financial statements, the

folowing is a sumary of the significant transactions

caried out betwen the Group and its related parties:

(i) Providing temporary funding to a related

party

2022年

RMB’000

人民币千元

— Xuchang Hengzhu— 许昌恒筑290

(i) Repayment of temporary funding from a

related party

2022年

RMB’000

人民币千元

— Xuchang Hengzhu— 许昌恒筑2,000

2023
2023年
RMB’000
人民币千元
—
5,044
—
3
5,047

2023
2023年
RMB’000
人民币千元
—
3,574
283
182
4,039

2023 Anual Report

二零二三年报289

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

40 RELATED PARTY TRANSACTIONS

(CONTINUED)

(b) Transactions with related parties (Continued)

(i) Temporary funding received from related

parties

2022年

RMB’000

人民币千元

— Hengda Investment— 恒达投资261,590

— Ever Enhancement— 恒升—

— Ever Enrichment— 恒润4,270

— Xuchang Hengzhu— 许昌恒筑—

265,860

(iv) Temporary funding repaid to related

parties

2022年

RMB’000

人民币千元

— Hengda Investment— 恒达投资272,340

— Ms. Li Man— 李曼女士—

— Ever Enhancement— 恒升1,536

— Ever Enrichment— 恒润—

273,876

40 关联方交易（续）

(b) 关联方交易（续）

(i) 关联方提供的临时资金

(iv) 向关联方偿还临时资金

2023
2023年
RMB’000
人民币千元
8,670
30,552
39,222

2023
2023年
RMB’000
人民币千元
—
96
609
—
2,126
2,831

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司290

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

40 RELATED PARTY TRANSACTIONS

(CONTINUED)

(b) Transactions with related parties (Continued)

(v) Services provided by related parties

2022年

RMB’000

人民币千元

Civil enginering and

construction services provided

by Luohe Huatai Construction

漯河华泰建筑提供的

土木工程及建筑服务

5,990

Property management services

provided by Hengda Property

Management

恒达物业管理提供的

物业管理服务

16,475

22,465

The above transactions constituted conected

transactions of the Group under Chapter 14A of

the Listing Rules, and were entered into at terms

mutualy agred by respective parties.

(vi) Sales of properties to related parties

2022年

RMB’000

人民币千元

— Ms. Lin Wei— 林媙女士13,950

— Ms. Lin Wei and

Ms. Li Xinyao

— 林媙女士及

李歆瑶女士2,689

— Mr. Wang Zhenfeng— 王振峰先生303

— Ms. Zhang Fan— 张帆女士505

— Ms. Liu Yulian— 刘玉莲女士—

17,447

40 关联方交易（续）

(b) 关联方交易（续）

(v) 关联方提供的服务

上列交易构成本集团于上

市规则第14A章项下的关

连交易，并按相关方互相

协定的条款订立。

(vi) 向关联方作出的物业销

售

2023
2023年
RMB’000
人民币千元
382,220
—
—
382,220

2023
2023年
RMB’000
人民币千元
—

2023 Anual Report

二零二三年报291

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

40 关联方交易（续）

(b) 关联方交易（续）

(vi) 关联方就本集团获授银

行借款及其他长期借款

提供的担保

(vi) 向一名关联方就其银行

借款提供的担保（附注

39(d)）

40 RELATED PARTY TRANSACTIONS

(CONTINUED)

(b) Transactions with related parties (Continued)

(vi) Guarantes provided by related parties

for bank borowings and other long-term

borowings of the Group

2022年

RMB’000

人民币千元

— Mr. Li and Ms. Lin Wei— 李小冰先生及林媙女士273,000

— Mr. Li Shixun,

Mr. Wang Zhenfeng and

Ms. Qi Chunfeng

— 李世勋先生、

王振峰先生及

齐春风女士30,000

— Ms. Li Man— 李曼女士3,000

306,000

(vi) Guarantes provided to a related party for

its bank borowings (Note 39(d)

2022年

RMB’000

人民币千元

— Weidu Guesthouse

(note 39(d)

—魏都宾馆（附注39(d)）

9,500

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司292

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

40 关联方交易（续）

(b) 关联方交易（续）

(ix) 自一名关联方收购一间公

司的股权

截至2022年12月31日止年

度，本集团与李曼女士订

立了购买协议，据此，本

集团同意按零代价向李曼

女士收购许昌恒钰之99%

股权。许昌恒钰的主要业

务为于中国持有物业，于

该收购事项完成日期许昌

恒钰仅持有土地使用权。

该收购事项已于2022年11

月7日完成，许昌恒钰连同

本集团于上述交易前持有

的1%股权成为本集团之全

资附属公司。该收购事项

于截至2022年12月31日止

年度内以一项资产收购入

账。

其后，许昌恒钰已于截至

2023年12月31日止年度出

售，有关详情载于附注

36(a)。

40 RELATED PARTY TRANSACTIONS

(CONTINUED)

(b) Transactions with related parties (Continued)

(ix) Acquisition of equity interest in a company

from a related party

During the year ended 31 December 2022, the

Group entered into sale and purchase agrement

with Ms. Li Man in which the Group agred

to purchase from Ms. Li Man for 99% equity

interest in Xuchang Hengyu at nil consideration.

The principal activity of Xuchang Hengyu was

properties holding in the PRC, which only held

land use right at the completion date of the

acquisition.

The acquisition was completed on 7 November

2022 and Xuchang Hengyu, together with 1%

equity interest held by the Group prior to the

above-mentioned transaction, became wholy-

owned subsidiary of the Group. The acquisition

was acounted for as an aset acquisition during

the year ended 31 December 2022.

Xuchang Hengyu was subsequently disposed of

during the year ended 31 December 2023 and

details are set out in note 36(a).

2023
2023年
RMB’000
人民币千元
3,854
220
4,074

2023 Anual Report

二零二三年报293

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

40 关联方交易（续）

(b) 关联方交易（续）

(x) 主要管理人员薪酬

主要管理人员包括本公司

董事及本集团高级管理人

员。就雇员服务已付或应

付主要管理人员的酬金列

示如下：

40 RELATED PARTY TRANSACTIONS

(CONTINUED)

(b) Transactions with related parties (Continued)

(x) Key management compensation

Key management includes directors of the

Company and senior management staf of the

Group. The compensation paid or payable to key

management for employe services is shown

below:

2022年

RMB’000

人民币千元

Salaries, alowances and other

benefits

薪金、津贴及其他福利

4,551

Contributions to retirement

benefit schemes

向退休福利计划供款

4.760

2023
2023年
RMB’000
人民币千元
40,503

2023
2023年
RMB’000
人民币千元
958

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司294

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

40 RELATED PARTY TRANSACTIONS

(CONTINUED)

The Group has the folowing balances with related

parties:

(i) Amount due from a related party

2022年

RMB’000

人民币千元

— Xuchang Hengzhu— 许昌恒筑40,060

(i) Other payable due to a related party

2022年

RMB’000

人民币千元

— Hengda Property Management— 恒达物业管理1,040

40 关联方交易（续）

本集团拥有以下关联方结余：

(i) 应收关联方款项

(i) 应付关联方其他款项

2023
2023年
RMB’000
人民币千元
220
1,614
—
1,834

2023
2023年
RMB’000
人民币千元
1,814
9,146
4,341
—
3
15,304

2023 Anual Report

二零二三年报295

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

40 RELATED PARTY TRANSACTIONS

(CONTINUED)

(i) Trade payables due to related parties

2022年

RMB’000

人民币千元

— Luohe Huatai Construction— 漯河华泰建筑—

— Xuchang Erjian— 许昌二建12,968

— Hengjiu Industrial— 恒久实业30

12,998

Trade payables due to related parties arose from

purchases and construction services transactions.

The balance was interest-fe, unsecured and

repayable acording to the credit terms.

(iv) Amounts due to related parties

2022年

RMB’000

人民币千元

Mr. Li李小冰先生1,814

Ever Enhancement恒升4,385

Ever Enrichment恒润4,523

Ms. Li Man李曼女士3,574

Xuchang Hengzhu许昌恒筑—

14,296

40 关联方交易（续）

(i) 应付关联方的贸易应付

款项

应付关联方的贸易应付款

项来自采购及建筑服务交

易。该等结余为免息、无

抵押及须按信用条款偿还。

(iv) 应付关联方款项

2023
2023年
RMB’000
人民币千元
71
255,495
89,460
298
345,324
10,645
299,188
(4,823)
305,010
40,314
345,324
305,010
305,010

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司296

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

41 STATEMENT OF FINANCIAL POSITION AND

RESERVE MOVEMENTS OF THE COMPANY

2022年

RMB’000

人民币千元

ASETS资产

Curent asets流动资产

Other receivables其他应收款项71

Amount due from a subsidiary应收一间附属公司款项254,957

Dividend receivables from a subsidiary应收一间附属公司股息89,460

Cash and cash equivalents现金及现金等价物856

Total asets总资产345,344

CAPITAL AND RESERVES资本及储备

Share capital (note 27)股本（附注27）10,645

Share premium (note 27)股份溢价（附注27）299,188

Acumulated loses (note (b)累计亏损（附注(b)）(454)

Total equity总权益309,379

LIABILITY负债

Curent liability流动负债

Other payables其他应付款项35,965

Total equity and liability总权益及负债345,344

Net curent asets流动资产净额309,379

Total asets and curent liability资产及流动负债总额309,379

41 本公司的财务状况表及储备变

动

2023 Anual Report

二零二三年报297

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

41 本公司的财务状况表及储备变动

（续）

附注：

(a) 于2023年及2022年12月31日，于本

公司一间附属公司的投资的结余少

于人民币1,000元，本公司董事认为

该结余对披露资料而言并不重大。

(b) 本公司的累计亏损变动

41 STATEMENT OF FINANCIAL POSITION AND

RESERVE MOVEMENTS OF THE COMPANY

(CONTINUED)

Notes:

(a) The balance of the investment in a subsidiary of the Company

is les than RMB1,000 and the directors of the Company

considered such balance is imaterial to be disclosed as at

31 December 2023 and 2022.

(b) Movement of acumulated loses of the Company

Retained

profits/

(acumulated

loses)

保留盈利╱

（累计亏损）

RMB’000

人民币千元

Balance at 1 January 2022于2022年1月1日的结余65,526

Los and total comprehensive expense

for the year

年内亏损及全面开支总额

(5,982)

Dividends paid (note 17)已付股息（附注17）(59,998)

Balance at 31 December 2022于2022年12月31日的结余(454)

Balance at 1 January 2023于2023年1月1日的结余(454)

Los and total comprehensive expense

for the year

年内亏损及全面开支总额

(4,369)

Balance at 31 December 2023于2023年12月31日的结余(4,823)

2023
2023年
100%

2023
2023年
100%

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司298

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

42 PARTICULARS OF SUBSIDIARIES

Particulars of the subsidiaries of the Company as at 31

December 2023 are set out below:

Directly owned subsidiary incorporated in the BVI

Company name

Date of

incorporation/

operation

Isued

capital

Percentage of atributable

equity interest

Principal activity

应占股权百分比

公司名称

注册成立日期╱

营运地点已发行资本2022年主要业务

Dadi Development Limited10 June 2013,

Hong Kong

United State

dolar (“US$”)1

100%Investment holding

大地发展有限公司2013年6月10日，

香港

1美元（「美元」）投资控股

Indirectly owned subsidiary incorporated in Hong

Kong

Company name

Date of

incorporation/

operation

Isued

capital

Percentage of atributable

equity interest

Principal activity

应占股权百分比

公司名称

注册成立日期╱

营运地点已发行2022年主要业务

Dadi (Hong Kong) Enterprise Co., Limited14 March 2012,

Hong Kong

HK$100100%Investment holding

大地（香港）企业有限公司2012年3月14日，

香港

100港元投资控股

42 附属公司详情

于2023年及2022年12月31日，本公司

附属公司的详情载列如下：

于英属维尔京群岛注册成立直接拥

有的附属公司

于香港注册成立间接拥有的附属公司

2023
2023年
100%
100%
100%
88.88%
100%

2023 Anual Report

二零二三年报299

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

42 附属公司详情（续）

于中国成立间接拥有的附属公司

42 PARTICULARS OF SUBSIDIARIES

(CONTINUED)

Indirectly owned subsidiaries established in the

PRC

Company name

Date of

establishment

Kind of legal entity/

place of operation

Registered

capital

Percentage of atributable

equity interest

Principal activities

于12月31日应占股权的百分比

公司名称成立日期法人实体类别╱营运地点注册资本2022年主要业务

Henan Dadi Property Development Co., Ltd.*

(河南大地房地产开发有限公司)

29 July 1992Limited liability, wholy foreign

owned enterprise (“WFOE”),

the PRC

US$2,500,000100%Investment holding

河南大地房地产开发有限公司1992年7月29日有限责任公司，外商独资企业

（「外商独资企业」），中国

2,500,000美元投资控股

Xuchang Hengda Property Group Co., Ltd.*

(许昌恒达房地产集团有限公司

3 June 1998Limited liability, domestic

company, the PRC

RMB60,000,000100%Properties development

in the PRC

许昌恒达房地产集团有限公司1998年6月3日有限责任公司，境内公司，中国人民币60,000,000元于中国开发物业

Xuchang Songji Dadi Property Co., Ltd.* (许昌宋

基大地置业有限公司) (“Songji Dadi”) (note (a)

7 November 2007Limited liability, domestic

company, the PRC

RMB50,000,000100%Properties development

in the PRC

许昌宋基大地置业有限公司（「宋基大地」）（附注(a)）2007年11月7日有限责任公司，境内公司，中国人民币50,000,000元于中国开发物业

Xinyang Hengda Property Development Co., Ltd.

(信阳恒达房地产开发有限公司)

5 March 2008Limited liability, domestic

company, the PRC

RMB30,000,00088.88%Properties development

in the PRC

信阳恒达房地产开发有限公司2008年3月5日有限责任公司，境内公司，中国人民币30,000,000元于中国开发物业

Yuzhou City Hengda Property Co., Ltd.* (禹州市恒

达房地产有限责任公司)

4 September 2009Limited liability, domestic

company, the PRC

RMB100,000,000100%Properties development

in the PRC

禹州市恒达房地产有限责任公司2009年9月4日有限责任公司，境内公司，中国人民币100,000,000元于中国开发物业

2023
2023年
100%
100%
100%
100%

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司300

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Company name

Date of

establishment

Kind of legal entity/

place of operation

Registered

capital

Percentage of atributable

equity interest

Principal activities

于12月31日应占股权的百分比

公司名称成立日期法人实体类别╱营运地点注册资本2022年主要业务

Change City Hengda Property Co., Ltd.* (长葛市

恒达房地产有限公司)

18 May 2011Limited liability, domestic

company, the PRC

RMB60,000,000100%Properties development

in the PRC

长葛市恒达房地产有限公司2011年5月18日有限责任公司，境内公司，中国人民币60,000,000元于中国开发物业

Xuchang Jiari Baocheng Property Co., Ltd.* (许昌

假日宝呈置业有限公司)

2 June 2011Limited liability, domestic

company, the PRC

RMB50,000,000100%Properties development

in the PRC

许昌假日宝呈置业有限公司2011年6月2日有限责任公司，境内公司，中国人民币50,000,000元于中国开发物业

Xuchang City Jian’an District Hengmu Property

Co., Ltd.* (Xuchang Hengmu) (许昌市建安区恒

木房地产有限公司) (note (c)

25 January 2016Limited liability, domestic

company, the PRC

RMB10,000,000100%Properties development

in the PRC

许昌市建安区恒木房地产有限公司（附注(c)）2016年1月25日有限责任公司，境内公司，中国人民币10,000,000元于中国开发物业

Yuzhou City Hengnuo Property Co., Ltd.* (禹州市

恒诺房地产开发有限公司)

13 December 2018Limited liability, WFOE, the PRCUS$38,000,000100%Properties development

in the PRC

禹州市恒诺房地产开发有限公司2018年12月13日有限责任公司，外商独资企业，

中国

38,000,000美元于中国开发物业

42 PARTICULARS OF SUBSIDIARIES

(CONTINUED)

Indirectly owned subsidiaries established in the

PRC (Continued)

42 附属公司详情（续）

于中国成立间接拥有的附属公司（续）

2023
2023年
100%
100%
70%
100%

2023 Anual Report

二零二三年报301

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Company name

Date of

establishment

Kind of legal entity/

place of operation

Registered

capital

Percentage of atributable

equity interest

Principal activities

于12月31日应占股权的百分比

公司名称成立日期法人实体类别╱营运地点注册资本2022年主要业务

Henan Damai Property Sales Marketing Co., Ltd.*

(河南达唛房地产营销规划有限公司)

11 March 2019Limited liability, domestic

company, the PRC

RMB8,000,000100%Properties brokerage

services, rental

agency services,

properties, information

consultation and sales

service

河南达唛房地产营销规划有限公司2019年3月3日有限责任公司，境内公司，中国人民币8,000,000元物业经纪服务、租赁代

理服务、物业信息咨

询及销售服务

Xuchang Weiheng Property Development Co.,

Ltd.* (许昌魏恒房地产开发有限公司)

30 October 2019Limited liability, domestic

company, the PRC

RMB370,000,000100%Properties development

in the PRC

许昌魏恒房地产开发有限公司2019年10月30日有限责任公司，境内公司，中国人民币370,000,000元于中国开发物业

Xuchang Yuanda Property Co., Ltd.* (许昌远达置

业有限公司)

18 January 2019Limited liability, domestic

company, the PRC

RMB20,000,00070%Properties development

in the PRC

许昌远达置业有限公司2019年1月18日有限责任公司，境内公司，中国人民币20,000,000元于中国开发物业

Xiangcheng Hengda Real Estate Development

Co., Ltd.* (襄城县恒达房地产开发有限公司)

10 January 2020Limited liability, domestic

company, the PRC

RMB20,000,000100%Properties development

in the PRC

襄城县恒达房地产开发有限公司2020年1月10日有限责任公司，境内公司，中国人民币20,000,000元于中国开发物业

42 PARTICULARS OF SUBSIDIARIES

(CONTINUED)

Indirectly owned subsidiaries established in the

PRC (Continued)

42 附属公司详情（续）

于中国成立间接拥有的附属公司（续）

2023
2023年
100%
100%
60%
51%
100%

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司302

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Company name

Date of

establishment

Kind of legal entity/

place of operation

Registered

capital

Percentage of atributable

equity interest

Principal activities

于12月31日应占股权的百分比

公司名称成立日期法人实体类别╱营运地点注册资本2022年主要业务

Xuchang Xuheng Trading Co., Ltd.* (许昌许恒商贸

有限公司)

22 May 2020Limited liability, domestic

company, the PRC

RMB20,000,000100%Trading in the PRC

许昌许恒商贸有限公司2020年5月22日有限责任公司，境内公司，中国人民币20,000,000元于中国进行贸易

Xuchang Dongheng Real Estate Development Co.,

Ltd* (许昌东恒房地产开发有限公司)

9 April 2020Limited liability, domestic

company, the PRC

RMB10,000,000100%Properties development

in the PRC

许昌东恒房地产开发有限公司2020年4月9日有限责任公司，境内公司，中国人民币10,000,000元于中国开发物业

Luohe Hengda Huatai Real Estate Co., Ltd.* (漯河

恒达华泰置业有限公司) (“Luohe Hengda”)

21 December 2020Limited liability, domestic

company, the PRC

RMB20,000,00060%Properties development

in the PRC

漯河恒达华泰置业有限公司（「漯河恒达」）2020年12月21日有限责任公司，境内公司，中国人民币20,000,000元于中国开发物业

Yanling Zhengli Real Estate Development Co.,

Ltd.* (鄢陵县政里房地产开发有限公司) (“Yanling

Zhengli”)

21 November 2019Limited liability, domestic

company, the PRC

RMB30,000,00051%Properties development

in the PRC

鄢陵县政里房地产开发有限公司（「鄢陵政里」）2019年11月21日有限责任公司，境内公司，中国人民币30,000,000元于中国开发物业

Change Jiahe Real Estate Co., Ltd.* (长葛市嘉合

地产有限公司) (“Change Jiahe”)

20 March 2020Limited liability, domestic

company, the PRC

RMB20,000,000100%Properties development

in the PRC

长葛市嘉合地产有限公司（「长葛嘉合」）2020年3月20日有限责任公司，境内公司，中国人民币20,000,000元于中国开发物业

42 PARTICULARS OF SUBSIDIARIES

(CONTINUED)

Indirectly owned subsidiaries established in the

PRC (Continued)

42 附属公司详情（续）

于中国成立间接拥有的附属公司（续）

2023
2023年
92%
100%
90%
N/A (note 36(b))
不适用（附注36(b)）
100%

2023 Anual Report

二零二三年报303

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Company name

Date of

establishment

Kind of legal entity/

place of operation

Registered

capital

Percentage of atributable

equity interest

Principal activities

于12月31日应占股权的百分比

公司名称成立日期法人实体类别╱营运地点注册资本2022年主要业务

Xuchang Hengrong Real Estate Development Co.,

Ltd.* (许昌市恒荣房地产开发有限公司)

9 April 2021Limited liability, domestic

company, the PRC

RMB50,000,00092%Properties development

in the PRC

许昌市恒荣房地产开发有限公司2021年4月9日有限责任公司，境内公司，中国人民币50,000,000元于中国开发物业

Chongqing Hengling Trading Co., Ltd.* (重庆恒翎

商贸有限公司)

18 June 2021Limited liability, domestic

company, the PRC

RMB20,000,000100%Trading in the PRC

重庆恒翎商贸有限公司2021年6月18日有限责任公司，境内公司，中国人民币20,000,000元于中国进行贸易

Yuzhou Taiyu Real Estate Development Co., Ltd.*

(禹州市泰禹房地产开发有限公司)

22 December 2020Limited liability, domestic

company, the PRC

RMB20,000,00090%Properties development

in the PRC

禹州市泰禹房地产开发有限公司2020年12月22日有限责任公司，境内公司，中国人民币20,000,000元于中国开发物业

Yanling Wanhong26 January 2021Limited liability, domestic

company, the PRC

RMB109,461,00051%Properties development

in the PRC

鄢陵万弘2021年1月26日有限责任公司，境内公司，中国人民币109,461,000元于中国开发物业

Xuchang Yonghong Real Estate Development Co.,

Ltd.* (许昌永宏房地产开发有限公司)

8 June 2020Limited liability, domestic

company, the PRC

RMB16,000,000100%Properties development

in the PRC

许昌永宏房地产开发有限公司2020年6月8日有限责任公司，境内公司，中国人民币16,000,000元于中国开发物业

42 PARTICULARS OF SUBSIDIARIES

(CONTINUED)

Indirectly owned subsidiaries established in the

PRC (Continued)

42 附属公司详情（续）

于中国成立间接拥有的附属公司（续）

2023
2023年
100%
60%
80%
N/A (note 36(a))
不适用（附注36(a)）

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司304

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

Company name

Date of

establishment

Kind of legal entity/

place of operation

Registered

capital

Percentage of atributable

equity interest

Principal activities

于12月31日应占股权的百分比

公司名称成立日期法人实体类别╱营运地点注册资本2022年主要业务

Xuchang Hengchi Real Estate Development Co.,

Ltd. (许昌恒驰房地产开发有限公司)

26 August 2021Limited liability, domestic

company, the PRC

RMB50,000,000100%Properties development

in the PRC

许昌恒驰房地产开发有限公司2021年8月26日有限责任公司，境内公司，中国人民币50,000,000元于中国开发物业

Henan Hengzhi Architectural Enginering Design

Co., Ltd.* (河南恒致建筑工程设计有限公司)

13 August 2021Limited liability, domestic

company, the PRC

RMB3,000,00060%Architectural enginering

design and

management in the

PRC

河南恒致建筑工程设计有限公司2021年8月13日有限责任公司，境内公司，中国人民币3,000,000元于中国进行建筑工程设

计及管理

Xuchang Hengrun Real Estate Co., Ltd.* (许昌市恒

润置业有限公司) (Xuchang Hengrun) (note (b)

28 July 2022Limited liability, domestic

company, the PRC

RMB100,000,000

(2022:

RMB50,000,000)

60%Properties development

in the PRC

许昌市恒润置业有限公司（「许昌恒润」）（附注(b)）2022年7月28日有限责任公司，境内公司，中国人民币

100,000,000元

（2022年：人民币

50,000,000元）

于中国开发物业

Xuchang Hengyu (note 36(a)13 April 2016Limited liability, domestic

company, the PRC

RMB10,000,000100%Properties development

in the PRC

许昌恒钰（附注36(a)）2016年4月13日有限责任公司，境内公司，中国人民币10,000,000元于中国开发物业

* The English name is for identification purpose only

None of the subsidiaries of the Company has isued any

debt securities during the years ended 31 December 2023

and 2022.

42 PARTICULARS OF SUBSIDIARIES

(CONTINUED)

Indirectly owned subsidiaries established in the

PRC (Continued)

42 附属公司详情（续）

于中国成立间接拥有的附属公司（续）

* 英文名称仅供识别

截至2023年及2022年12月31日止年

度，本公司附属公司概无发行任何

债务证券。

2023 Anual Report

二零二三年报305

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

42 附属公司详情（续）

于中国成立间接拥有的附属公司（续）

附注：

(a) 宋基大地拥有一个项目「宋基大地

— 名门尚居」，该项目乃与一名第

三方投资者共同开发。根据日期分

别为2010年1月30日及2010年2月9

日的合作开发协议及其补充协议，

该第三方投资者于该项目中拥有

49%权益，因此被视为本集团的一

项非控股权益。

(b) 于2022年7月28日，许昌恒达及许

昌市城市建设投资发展有限责任公

司（「许昌市投」）订立了合作开发协

议。许昌恒达与许昌市投设立了附

属公司许昌恒润。许昌恒润由许昌

恒达拥有60%权益；以及由许昌市

投拥有40%权益。

于截至2023年12月31日止年度，

本集团透过以总现金代价人民币

50,000,000元注资许昌恒润，取得

许昌恒润当中额外20%股权。紧接

上述注资后，本集团持有许昌恒润

当中80%股权。

本公司董事认为，上述注资的股权

变动对综合财务报表而言并不重

大。

民币5,500,000元收购了附属公司

许昌恒木额外49%股权。超出非控

股权益账面值人民币5,247,000元

之部分人民币253,000元已确认于

本公司权益持有人应占权益。

42 PARTICULARS OF SUBSIDIARIES

(CONTINUED)

Indirectly owned subsidiaries established in the

PRC (Continued)

Notes:

(a) Songji Dadi owned a project, Songji Dadi — Mingmen Shangju,

which was developed together with a third party investor. In

acordance with co-development agrement and its suplemental

agrement dated 30 January 2010 and 9 February 2010

respectively, the third party investor owns 49% interest in this

project and is considered a non-controling interest of the Group.

(b) On 28 July 2022, the Group and Xuchang City Investment

and Urban Development Group Co., Ltd.* (许昌市城市建

设投资发展有限责任公司) (“Xuchang Shitou”) entered into

a coperative development agrement, which the Group

established Xuchang Hengrun. 60% equity interest in Xuchang

Hengrun was held by the Group while remaining 40% equity

interest was held by Xuchang Shitou.

During the year ended 31 December 2023, the Group

acquired aditional 20% equity interest in Xuchang Hengrun

by capital injection to Xuchang Hengrun with an agregate

cash consideration of RMB50,000,000. Imediately after

the above-mentioned capital injection, 80% equity interest in

Xuchang Hengrun was held by the Group.

In the opinion of the directors of the Company, the equity

movement for the above-mentioned capital injection was

imaterial to the consolidated financial statements.

acquired 49% aditional interest in Xuchang Hengmu at a

consideration of aproximately RMB5,364,000. The exces

of the consideration of aproximately RMB5,364,000 over the

carying amount of non-controling interest of aproximately

RMB5,111,000 to be debited, being aproximately

RMB253,000, was debited in capital reserve of the Group

(note 28).

2023		2023
2023年		2023年
RMB’000		RMB’000
人民币千元		人民币千元
40% 212,361 (210,031 )
40%		—
181,667		—
(168,306)		—
2,33 0
13,361		—
3,441 —
1,806		—
—		—
3,44 1
1,806		—
5,77 1
15,167		—
2,308
6,067		—

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司306

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

43 拥有重大非控股权益的附属公司

的财务资料概要

于2023年12月31日的非控股权益总

额约为人民币45,664,000元（2022年：

人民币102,034,000元）。下文载列拥

有对本集团属重大的非控股权益的

附属公司的财务资料概要。对各附

属公司所披露的金额指公司间对销

前的金额。

财务状况表概要

43 SUMARISED FINANCIAL INFORMATION

ON SUBSIDIARIES WITH MATERIAL NON-

CONTROLING INTERESTS

The total non-controling interests as at 31 December

2023 were aproximately RMB45,664,000 (2022:

RMB102,034,000). Set out below is sumarised financial

information for each subsidiary that has non-controling

interests that are material to the Group. The amounts

disclosed for each subsidiary are before inter-company

eliminations.

Sumarised statement of financial position

Luohe HengdaYanling Wanhong (note)

漯河恒达鄢陵万弘（附注）

2022年

RMB’000

人民币千元

% of shareholding held by non-

controling shareholders

非控股东持有的

股权百分比49%

Curent:流动：

Asets资产114,957

Liabilities负债(6,062)

Net curent asets 流动资产净值108,895

Non-curent:非流动：

Asets资产—

Liabilities负债—

Net non-curent asets非流动资产净值—

Net asets资产净值108,895

Net asets atributable to non-

controling interests

非控股权益应占资产

净值53,443

2023
2023年
RMB’000
人民币千元
49%
283,731
(265,682)
18,049
3,346
—
3,346
21,395
10,484

2023 Anual Report

二零二三年报307

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

43 拥有重大非控股权益的附属公司

的财务资料概要（续）

财务状况表概要（续）

43 SUMARISED FINANCIAL INFORMATION

ON SUBSIDIARIES WITH MATERIAL NON-

CONTROLING INTERESTS (CONTINUED)

Sumarised statement of financial position

(Continued)

Yanling Zhengli

鄢陵政里

2022年

RMB’000

人民币千元

% of shareholding held by non-

controling shareholders

非控股东持有的

股权百分比49%

Curent:流动：

Asets资产248,922

Liabilities负债(223,767)

Net curent asets流动资产净值25,155

Non-curent:非流动：

Asets资产733

Liabilities负债—

Net non-curent asets非流动资产净值733

Net asets资产净值25,888

Net asets atributable to non-

controling interests

非控股权益应占资产净值

12,685

2023		2023
2023年		2023年
RMB’000		RMB’000
人民币千元		人民币千元
40%	40% — (8,748) 2,110 (6,638) (6,638) —	—
184,639		—
23,617		—
(7,221)		—
16,396		—
16,396		—
(2,800)		—
(2,655)
6,559		—

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司308

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

43 拥有重大非控股权益的附属公司

的财务资料概要（续）

损益及其他全面收益表概要

43 SUMARISED FINANCIAL INFORMATION

ON SUBSIDIARIES WITH MATERIAL NON-

CONTROLING INTERESTS (CONTINUED)

Sumarised statement of profit or los and other

comprehensive income

Luohe HengdaYanling Wanhong (note)

漯河恒达鄢陵万弘

2022年

RMB’000

人民币千元

% of shareholding held by

non-controling shareholders

非控股东持有的

股权百分比49%

Revenue收入—

Profit/(los) before income tax除所得税前利润╱

（亏损）(216)

Income tax (expense)/credit所得税（开支）╱抵免—

Profit/(los) for the year年内利润╱（亏损）(216)

Profit/(los) and total

comprehensive income/

(expense)

利润╱（亏损）及全面

收益╱（开支）总额

(216)

Dividends paid to non-controling

shareholders

派付非控股东的

股息—

Profit/(los) and total

comprehensive income/

(expense)atributable to

non-controling interests

非控股权益应占

利润╱（亏损）及

全面收益╱（开支）

总额(106)

2023
2023年
RMB’000
人民币千元
49%
—
(5,430)
937
(4,493)
(4,493)
(2,201)

2023 Anual Report

二零二三年报309

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

43 拥有重大非控股权益的附属公司

的财务资料概要（续）

损益及其他全面收益表概要（续）

43 SUMARISED FINANCIAL INFORMATION

ON SUBSIDIARIES WITH MATERIAL NON-

CONTROLING INTERESTS (CONTINUED)

Sumarised statement of profit or los and

comprehensive income (Continued)

Yanling Zhengli

鄢陵政里

2022年

RMB’000

人民币千元

% of shareholding held by

non-controling shareholders

非控股东持有的

股权百分比49%

Revenue收入—

Los before income tax除所得税前亏损(2,460)

Income tax credit所得税抵免596

Los for the year年内亏损(1,864)

Los and total comprehensive

expense for the year

年内亏损及全面开支总额

(1,864)

Los and total comprehensive

expense atributable to

non-controling interests

非控股权益应占亏损及

全面开支总额

(914)

2023		2023
2023年		2023年
RMB’000		RMB’000
人民币千元		人民币千元
15,168 (2,502 )
59,491		—
(4,248)		—
12,66 6
55,243		—
—
(7)		—
—
(46,000)		—
12,666 8,93 7
9,236		—
21,603		—
21,603
30,839		—

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司310

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

43 拥有重大非控股权益的附属公司

的财务资料概要（续）

现金流量表概要

43 SUMARISED FINANCIAL INFORMATION

ON SUBSIDIARIES WITH MATERIAL NON-

CONTROLING INTERESTS (CONTINUED)

Sumarised statement of cash flows

Luohe HengdaYanling Wanhong (note)

漯河恒达鄢陵万弘（附注）

2022年

RMB’000

人民币千元

Cash flows from operating

activities:

经营活动所得现金

流量：

Cash generated from/(used in)

operations

营运产生╱（使用）

现金(28)

Income tax paid已付所得税—

Net cash generated from/(used in)

operating activities

经营活动产生╱

（使用）现金净额(28)

Net cash used in investing activities投资活动所用现金净额—

Net cash used in financing

activities

融资活动所用现金净额

—

Net increase/(decrease) in cash

and cash equivalents

现金及现金等价物

增加╱（减少）净额(28)

Cash and cash equivalents at the

begining of the year

年初的现金及现金

等价物75

Cash and cash equivalents at the

end of the year

年末的现金及现金

等价物47

2023
2023年
RMB’000
人民币千元
80,334
(2,406)
77,928
(516)
(74,800)
2,612
5,514
8,126

2023 Anual Report

二零二三年报311

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

43 SUMARISED FINANCIAL INFORMATION

ON SUBSIDIARIES WITH MATERIAL NON-

CONTROLING INTERESTS (CONTINUED)

Sumarised statement of cash flows

Yanling Zhengli

鄢陵政里

2022年

RMB’000

人民币千元

Cash flows from operating activities:经营活动所得现金流量：

Cash generated from operations营运产生现金5,799

Income tax paid已付所得税(393)

Net cash generated from operating

activities

经营活动产生现金净额

5,406

Net cash used in investing activities投资活动所用现金净额—

Net cash used in financing activities融资活动所用现金净额—

Net increase in cash and cash

equivalents

现金及现金等价物增加╱（减少）

净额5,406

Cash and cash equivalents at

the begining of the year

年初的现金及现金等价物

Cash and cash equivalents at

the end of the year

年末的现金及现金

等价物5,514

Note: Yanling Wanhong became an asociate of the Group upon

its 2% equity interest being disposed on 17 November 2023

(note 36(b).

43 拥有重大非控股权益的附属公司

的财务资料概要（续）

现金流量表概要

附注：于2023年11月17日出售鄢陵万弘

2%股权后，鄢陵万弘成为了本集

团联营公司（附注36(b)）。

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司312

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

44. 购股权计划

本公司的购股权计划乃根据于截至

2018年12月31日止年度通过的决议

案采纳（「购股权计划」），主要目的

是奖励合资格参与者对本集团作出

的贡献。在购股权计划项下，本公

司董事可向雇员（全职或兼职）、董

事、顾问、分销商、承建商、供应

商、代理、客户、业务伙伴或服务

提供者授出购股权。

授出购股权之要约必须于作出有关

要约日期（包括当日）起计七日内接

纳。承授人于接纳所授出购股权时

须支付0.01港元的名义代价。就在

购股权计划项下授出的任何特定购

股权而言的股份的认购价应为由本

公司董事会单独决定并通知参与者

的价格，并至少应为以下各项的较

高者：(i)于授出购股权日期（其必须

为营业日）联交所每日报价表所报的

股份收市价；(i)于紧接授出购股权

日期前五个营业日联交所每日报价

表所报的股份平均收市价；及(i)于

授出购股权日期股份的面值。

因行使购股权计划及本集团任何其

他购股权计划项下的所有购股权（就

此而言，不包括根据购股权计划及

本集团任何其他购股权计划的条款

已失效的购股权）而可予配发及发行

的股份数目最高不得超过全部已发

行股份1,200,000,000股的10%。本

公司可于股东大会上寻求股东批准

更新10%的限额，惟根据购股权计

划及本集团任何其他购股权计划将

予授出的所有购股权获行使后可予

配发及发行的股份总数不得超过于

该限额获批准日期已发行股份数目

的10%。

44. SHARE OPTION SCHEME

The Company’s share option scheme was adopted pursuant

to a resolution pased during the year ended 31 December

2018 (the “Share Option Scheme”) for the primary purpose

of providing incentives to eligible participants for their

contributions to the Group. Under the Share Option

Scheme, the directors of the Company may grant options to

employes (ful-time and part-time), directors, consultants,

advisers, distributors, contractors, supliers, agents,

customers, busines partners or service providers.

An ofer for the grant of options must be acepted within

seven days inclusive of the day on which such ofer was

made. A nominal consideration of HK$0.01 is payable by

the grante on aceptance of the grant of an option. The

subscription price of a share in respect of any particular

option granted under the Share Option Scheme shal be

a price solely determined by the board of directors of the

Company and notified to a participant and shal be at least

the higher of: (i) the closing price of the shares as stated

in the Stock Exchange’s daily quotations shet on the date

of grant of the option, which must be a busines day; (i)

the average of the closing prices of the shares as stated in

the Stock Exchange’s daily quotations shets for the five

busines days imediately preceding the date of grant of

the option; and (i) the nominal value of a share on the date

of grant of the option.

The maximum number of the shares that 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 Group) under the Share Option

Scheme and any other share option scheme of the Group

shal not exced 10% of al the 1,200,000,000 shares in

isue. The Company may sek aproval of the shareholders

in a general meting to refresh the 10% limit provided

that the total number of shares which may be aloted and

isued upon exercise of al options to be granted under the

Share Option Scheme and any other share option scheme

of the Group shal not exced 10% of the number of shares

in isue as at the date of aproval of the limit.

2023 Anual Report

二零二三年报313

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

（续）

于任何12个月期间内，因行使根据

购股权计划及本集团任何其他购股

权计划项下的购股权（包括已行使或

尚未行使的购股权）而向各承授人已

发行及可能须予发行的股份总数，

不得超过本公司已发行股份的1%。

在截至进一步授出购股权日期（包括

当日）的任何12个月期间内，进一步

授出超过1%限额的购股权必须由股

东于本公司股东大会上另行批准，

且有关承授人及其联络人必须放弃

投票。将予进一步授出的购股权的

数目及条款（包括行使价）须于股东

批准前厘定，而建议进一步授出有

关购股权的董事会议日期应当作

授出日期，以根据上市规则计算行

使价。

购股权计划将自购股权计划采纳日

期起计10年内有效。

于截至2023年及2022年12月31日止

年度，本集团概无在本公司购股权

计划项下授出任何购股权，且概无

购股权获行使、失效或发行在外。

46. 报告期后事项

出售联营公司

于报告期末后，本集团于2024年4月

17日与许昌恒筑的控股东（「买方」）

订立一项买卖协议，据此，本集团

以零代价方式向买方出售其于许昌

恒筑的余下41%股权。紧随于2024

年4月17日完成上述出售事项后，许

昌恒筑不再为本集团联营公司。该

出售事项并无产生出售联营公司之

收益或亏损。

44. SHARE OPTION SCHEME (CONTINUED)

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 Group (including both exercised or outstanding options)

to each grante in any 12-month period shal not exced

1% of the shares of the Company in isue. Any further

grant of options in exces of the 1% limit in any 12-month

period up to and including the date of such further grant

must be separately aproved by the shareholders in a

general meting of the Company with such grante and his

asociates abstaining from voting. The number and terms

(including the exercise price) of options to be further granted

must be fixed before the aproval of the shareholders and

the date of the board meting for proposing such further

grant should be taken as the date of grant for the purpose

of calculating the exercise price under the Listing Rules.

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.

During the years ended 31 December 2023 and 2022,

the Group did not grant any share option under the Share

Option Scheme of the Company and there was no share

option exercised, lapsed or outstanding.

45. EVENTS AFTER THE REPORTING PERIOD

Disposal of asociate

Subsequent to the end of the reporting period, the

Group entered into a sale and purchase agrement with

the controling shareholder of Xuchang Hengzhu (the

“Purchaser”) on 17 April 2024, in which the Group disposed

of remaining 41% equity interest in Xuchang Hengzhu to

the Purchaser at nil consideration. Imediately after the

completion of the above-mentioned disposal on 17 April

2024, Xuchang Hengzhu ceased to be an asociate of the

Group. No gain or los on disposal of asociate has ben

arised from such disposal.

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司314

Notes to the Consolidated Financial Statements

For the year ended 31 December 2023

综合财务报表附注

截至2023年12月31日止年度

（续）

提早偿还若干其他长期借款

于报告期结束之后，本集团已于

2024年4月提早偿还向小额贷款

公司所借取结欠贷款余额人民币

90,000,000元的其他长期借款（附注

32(b)），以减少该等其他长期借款所

产生利息。

46. 比较数字

综合财务报表中若干比较数字已获

重新分类，以符合本年度的呈列方

式。

45. EVENTS AFTER THE REPORTING PERIOD

(CONTINUED)

Early repayment of certain other long-term

borowings

Subsequent to the end of the reporting period, the Group

has early repaid the other long-term borowings from the

micro-loan company with outstanding loan balance of

RMB90,000,000 (note 32(b) in April 2024 in order to reduce

the interest incured from such other long-term borowings.

46. COMPARATIVE FIGURES

Certain comparative figures in the consolidated financial

statements have ben reclasified to conform with curent

year’s presentation.

2023
2023年
RMB’000
人民币千元
3,565,598
36,817
40,944

2023
2023年
RMB’000
人民币千元
381,579
8,703,626
9,085,205
296,072
6,931,092
7,227,164
1,858,041
1,812,377

2023 Anual Report

二零二三年报315

Financial Sumary

财务概要

Year ended 31 December

截至12月31日止年度

2022年2021年2020年2019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

Revenue收入2,861,7712,767,6782,422,0511,974,060

Profit for the year年内（亏损）╱利润77,769303,169282,591290,765

Profit for the year

atributable to

owners of the

Company

本公司拥有人应占

年内（亏损）╱

利润

84,812306,913284,011293,040

As at 31 December

于12月31日

2022年2021年2020年2019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

Non-curent asets非流动资产366,202359,180324,850259,546

Curent asets流动资产9,663,2949,940,8068,183,7176,266,843

Total asets资产总额10,029,49610,299,9868,508,5676,526,389

Non-curent liabilities非流动负债306,846439,268276,412461,710

Curent liabilities流动负债7,849,1838,015,2586,702,0654,831,180

Total liabilities负债总额8,156,0298,454,5266,978,4775,292,890

Total equity权益总额1,873,4671,845,4601,530,0901,233,499

Total equity

atributable to

owners of the

Company

本公司拥有人应占

权益总额

1,771,4331,746,8721,499,9591,215,948

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司316

List of Principal Properties

主要物业

INVESTMENT PROPERTIES

投资物业

Properties

Interest

atributable to

the Group

Aproximate

total gros

flor areaTypeLease term

(sq.m.)

物业本集团应占权益概约总建筑面积类别租期

（平方米）

Hengdali Market100%3,596Comercial40 years from 7 October 1996 to

6 October 2036

恒达利市场商业1996年10月7日至2036年10月6日，

为期40年

105 retail units on Level 2, the retail

podium of Hengdali Market, the west

of the northern section of Jiefang

Road, Weidu District, Xuchang, Henan

Province, the PRC

中国河南省许昌市魏都区解放路北段以

西名为恒达利市场的零售平台2楼的

105个零售单位

Xingshu Garden100%3,462Comercial50 years from 20 December 2002 to

19 December 2052

行署花园商业2002年12月20日至2052年12月19日，

为期50年

20 retail units on Level 2 and Level 3,

the retail podium of Xingshu Garden,

the midle section of Qiyi Road, Weidu

District, Xuchang, Henan Province, the

PRC

中国河南省许昌市魏都区七一路中段名

为行署花园的零售平台2楼及3楼的20

个零售单位

Longhu Building100%428Residential70 years from 16 February 2003 to

15 February 2073

龙湖大厦住宅2003年2月16日至2073年2月15日，

为期70年

Unit 2301 on Level 23 and Level 24,

Longhu Building, No. 9 Shangwu Iner

Ring Road, Zhengdong New District,

Zhengzhou, Henan Province, the PRC

中国河南省郑州市郑东新区商务内环路

9号龙湖大厦23和24层的2301单元

2023 Anual Report

二零二三年报317

List of Principal Properties

主要物业

Properties

Interest

atributable to

the Group

Aproximate

total gros

flor areaTypeLease term

(sq.m.)

物业本集团应占权益概约总建筑面积类别租期

（平方米）

King of the North100%13,223Comercial40 years from 20 February 2014 to

19 February 2054

北海龙城商业2014年2月20日至2054年2月19日，

为期40年

Block 1, King of the North, the junction

of Jingshui Road and Longquan Road,

Jian’an District, Xuchang, Henan

Province, the PRC

中国河南省许昌市建安区镜水路与龙泉

街交叉口北海龙城1座

Xida Jie Ofice100%2,350Ofice70 years from 1 January 1982 to

31 December 2051

西大街办公楼办公楼1982年1月1日至2051年12月31日，

为期70年

No. 563, West Avenue, Weidu District,

Xuchang, Henan Province, the PRC

中国河南省许昌市魏都区西大街563号

Hengda Weiyuan100%2,294Comercial40 years from 8 September 2017 to

7 September 2057

恒达魏源商业2017年9月8日至2057年9月7日，

为期40年

A retail unit on Basement Level 1,

Comercial Block 5 of Hengda

Weiyuan, the Junction of Laodong

Road and Renmin Road, Weidu

District, Xuchang, Henan Province,

the PRC

中国河南省许昌市魏都区劳动路与人民

路交叉口恒达魏源5号楼商业1层地下1

个零售单位

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司318

List of Principal Properties

主要物业

Properties

Interest

atributable to

the Group

Aproximate

total gros

flor areaTypeLease term

(sq.m.)

物业本集团应占权益概约总建筑面积类别租期

（平方米）

Napa Xidi100%540Residential and

clubhouse

70 years from 12 January 2010 to

11 January 2080

NAPA溪地

住宅及会所2010年1月12日至2080年11月11日，

为期70年

Clubhouse on Level 1 and Level 2,

Taoxiyuan, the junction of North of

Dongtai Road and East of Xinye

Road, Weidu District, Xuchang, Henan

Province, The PRC

位于中国河南省许昌市魏都区东泰街以

北及兴业路以东交叉口桃溪苑1层及2

层的会所

Jinhui Plaza100%8,839Comercial40 years from 16 July 2015 to

15 July 2055

金汇广场商业2015年7月16日至2055年7月15日，

为期40年

A retail unit on Basement 1, Hengda

Jinhui Plaza, the junction of North

of Baiyi Road and East of Beiguan

Avenue, Weidu District, Xuchang,

Henan Province, The PRC

位于中国河南省许昌市魏都区八一路以

北及北关大街以东交叉口恒达金汇广

场地下1层的零售单位

2023 Anual Report

二零二三年报319

List of Principal Properties

主要物业

PROPERTIES UNDER DEVELOPMENT

开发中物业

Properties

Interest

atributable

to the Group

Aproximate

total gros

site area

Aproximate

total gros

flor area

under

developmentType

Estimated

date of

completionProgres

(sq.m.)(sq.m.)

物业

本集团

应占权益

概约

总地盘面积

概约在建

总建筑面积在建类别预计完成日期进展状况

（平方米）（平方米）

Yuzhou Sunshine City100%502,535569,934Residential and

comercial

December 2027Under construction

禹州阳光城住宅、商业2027年12月工程进行中

Located at the north of

Yuwang Boulevard,

south of Binhe

Boulevard and west of

Xuanyuan Boulevard,

Yuzhou City, Xuchang,

Henan Province, the

PRC

位于中国河南省许昌禹

州市禹王大道以北、滨

河大道以南及轩辕大

道以西

Hengda Xinzhu100%102,292305,338Residential and

comercial

December 2026Under construction

恒达新筑住宅、商业2026年12月工程进行中

Located at the south

of Hengtong Road

and the west of

Ruiyuan Road,

Xuchang Economic

and Technological

Development Zone,

Henan Province, the

PRC

位于中国河南省许昌市

经济技术开发区恒通

路以南，瑞园路以西

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司320

List of Principal Properties

主要物业

Properties

Interest

atributable

to the Group

Aproximate

total gros

site area

Aproximate

total gros

flor area

under

developmentType

Estimated

date of

completionProgres

(sq.m.)(sq.m.)

物业

本集团

应占权益

概约

总地盘面积

概约在建

总建筑面积在建类别预计完成日期进展状况

（平方米）（平方米）

Dongcheng Garden90%124,224296,376Residential and

comercial

December 2026Under construction

东城花园住宅、商业2026年12月工程进行中

Located at the east of

Weiwu Avenue and the

south of Xuefu Road,

Dongcheng District,

Xuchang City, Henan

Province, the PRC

位于中国河南省许昌市

东城区魏武大道以东

及学府街以南

Hengda Binhefu Project100%143,330252,268Residential and

comercial

December 2027Under construction

恒达滨河府项目住宅、商业2027年12月工程进行中

Located at the south of

Binhe Avenue and east

of Xuanyuan Avenue,

Yuzhou City, Xuchang,

Henan Province, the

PRC

位于中国河南省许昌禹

州市滨河大道以南及

轩辕大道以东

2023 Anual Report

二零二三年报321

List of Principal Properties

主要物业

Properties

Interest

atributable

to the Group

Aproximate

total gros

site area

Aproximate

total gros

flor area

under

developmentType

Estimated

date of

completionProgres

(sq.m.)(sq.m.)

物业

本集团

应占权益

概约

总地盘面积

概约在建

总建筑面积在建类别预计完成日期进展状况

（平方米）（平方米）

Dongyue Garden100%56,585205,725Residential and

comercial

December 2027Under construction

东樾花园住宅、商业2027年12月工程进行中

Located at the west of

Xuzhou Road and

north of Bayi Road,

Xuchang City, Henan

Province, the PRC

位于中国河南省许昌市

许州路以西，八一路以

北

Hengda Yihao Phase 151%56,150174,934Residential and

comercial

June 2028Under construction

恒达壹号一期住宅、商业2028年6月工程进行中

Located at the west of

Huabo Avenue and

north of Cuiyuan

Road, Yanling County

Xuchang City, Henan

Province, the PRC

位于中国河南省许昌市

鄢陵县花博大道以西，

翠园路以北

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司322

List of Principal Properties

主要物业

Properties

Interest

atributable

to the Group

Aproximate

total gros

site area

Aproximate

total gros

flor area

under

developmentType

Estimated

date of

completionProgres

(sq.m.)(sq.m.)

物业

本集团

应占权益

概约

总地盘面积

概约在建

总建筑面积在建类别预计完成日期进展状况

（平方米）（平方米）

Hengda Mingzhu100%58,494174,070Residential and

comercial

June 2027Under construction

恒达名筑住宅、商业2027年6月工程进行中

Located at the west of

Hengfeng Road and

north of Wenxuan

Road, Weidu District,

Xuchang City, Henan

Province, the PRC

位于中国河南省许昌市

魏都区恒丰路以西，文

轩路以北

Binhe shangyuan100%51,051161,207Residential and

comercial

December 2028Under construction

滨河上院住宅、商业2028年12月工程进行中

Located at the south

of Jianshe Road,

Yingchuan Ofice,

Yuzhou City, Xuchang

City, Henan Province,

the PRC

位于中国河南省许昌市

禹州市颍川辨建设路

以南

2023 Anual Report

二零二三年报323

Glosary

词汇

BoardBoard of directors of the Company

董事会本公司董事会

Conected Person(s)has the meaning ascribed to it under the Listing Rules

关连人士具有上市规则赋予该词之涵义

Director(s)the director(s) of the Company

董事本公司董事

Ever Reach or the CompanyEver Reach Group (Holdings) Company Limited

恒达控股或本公司恒达集团（控股）有限公司

GroupEver Reach and its subsidiaries

本集团恒达控股及其附属公司

Henan DadiHenan Dadi Property Development Company Limited*, being an indirect

wholy-owned subsidiary of the Company

河南大地河南大地房地产开发有限公司，本公司之间接全资附属公司

Hengda InvestmentHenan Hengda Investment Company Limited*, a limited liability company

established in the PRC on 17 October 2007 owned aproximately by

Mr. Li Xiaobing as to 67.1833%, Mr. Wang Zhenfeng as to 3.3833%,

Ms. Qi Chunfeng as to 18.65%, Mr. Li Shixun as to 2.3833% and Ms.

Chun Xiaojun as to 1.15% (al of whom being conected persons) and

two independent third parties as to the remaining 7.25%, and hence a

conected person of our Company

恒达投资河南恒达投资有限公司，一家于2007年10月17日在中国成立的有限公司，

分别由李小冰先生、王振峰先生、齐春风女士、李世勋先生及春晓军

女士（均为关连人士）拥有约67.1833%、3.3833%、18.65%、2.3833%及

1.15%权益以及由两名独立第三方拥有余下7.25%权益，因此为本公司的

关连人士

Hengda Property ManagementXuchang Hengda Property Management Company Limited*, a limited

liability company established in the PRC on 5 July 1999 wholy owned by

Hengda Investment, and hence a conected person of our Company

恒达物业管理许昌恒达物业管理有限公司，一家于1999年7月5日在中国成立的有限公司，

由恒达投资全资持有，因此为本公司的关连人士

HK$/HKDHong Kong dolar, the lawful curency of Hong Kong

港元港元，香港法定货币

English name for identification purpose only 英文名称仅供识别

Ever Reach Group (Holdings) Company Limited

恒达集团（控股）有限公司324

Glosary

词汇

IPOInitial public ofering of Ever Reach

首次公开发售恒达控股首次公开发售

Listing RulesRules Governing the Listing of Securities on the Stock Exchange

上市规则联交所证券上市规则

Model CodeModel Code for Securities Transactions by Directors of Listed Isuers

contained in Apendix C3 to the Listing Rules

标准守则上市规则附录C3内上市发行人董事进行证券交易的标准守则

PRCPeople’s Republic of China, and for the purpose of this anual report and

except where the context requires otherwise, references to PRC do not

include Taiwan, the Hong Kong Special Administration Region, the Macao

Special Administration Region, of the People’s Republic of China

中国中华人民共和国，及就本年报而言，除非文义另有所指，否则对中国之

提述并不包括台湾、香港特别行政区及中华人民共和国澳门特别行政区

RMBRenminbi, the lawful curency of the PRC

人民币人民币，中国法定货币

SFOSecurities and Futures Ordinance (Chapter 571, Laws of Hong Kong)

证券及期货条例证券及期货条例（香港法例第571章）

Stock ExchangeThe Stock Exchange of Hong Kong Limited

联交所香港联合交易所有限公司

Weidu Guesthouse LimitedXuchang Weidu Guesthouse Company Limited*, a conected person of

the Company under the Listing Rules

魏都宾馆有限公司许昌魏都宾馆有限公司，本公司在上市规则项下的关连人士

Xuchang HengdaXuchang Hengda Property Group Company Limited*, being an indirect

wholy-owned subsidiary of the Company

许昌恒达许昌恒达房地产集团有限公司，本公司之间接全资附属公司

Xuchang HengrongXuchang Hengrong Real Estate Development Company Limited*, being an

indirect non-wholy owned subsidiary of the Company

许昌恒荣许昌市恒荣房地产开发有限公司，本公司之间接非全资附属公司

English name for identification purpose only 英文名称仅供识别

This anual report is printed in both Chinese and English languages. Should there be any discrepancy betwen the English

language and the Chinese language, the English language shal prevail.

本年报分别以中、英文两种语言印制。中英文版本如有歧义，概以英文版本为准。

(Incorporated in the Cayman Islands with limited liability)

( 于开曼群岛注册成立的有限公司)

Stock code : 3616 股份代号: 3616

ANUAL REPORT

年度报告

(

)

恒

达

集

团

（

控

股

）

有

限

公

司

年

度

报

告

Stock code : 3616 股份代号: 3616

CONTENTS

目录

Corporate Information

公司资料

Corporate Information

公司资料

Corporate Information

公司资料

Chairman’s Statement

主席报告

Chairman’s Statement

主席报告

Chairman’s Statement

主席报告

Chairman’s Statement

主席报告

Chairman’s Statement

主席报告

Management Discusion and Analysis

管理层讨论与分析

2022. Of which, the total construction area of new residential

Management Discusion and Analysis

管理层讨论与分析

2023. The real estate industry is stil undergoing in-depth

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Note: Land reserves equal the sum of (i) total completed saleable/

Management Discusion and Analysis

管理层讨论与分析

Contracted sales atributable to:以下各项应占合同销售额：

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Key financial ratios:

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Management Discusion and Analysis

管理层讨论与分析

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

Biographical Details of Directors and Senior Management

董事及高级管理人员之履历

2008. Mr. Leung has ben a member of the Hong Kong Institute

Directors’ Report

董事会报告

Directors’ Report