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Contents 目录

Corporate Information2

公司资料

Financial Highlights4

财务概要

President’s Statement6

主席报告

Management Discusion and Analysis9

管理层讨论及分析

Biographical Details of Directors31

董事之履历

Corporate Governance Report34

企业管治报告

Directors’ Report55

董事会报告

Environmental, Social and Governance Report69

环境、社会及管治报告

Independent Auditor’s Report93

独立核数师报告

Consolidated Statement of Profit or Los and Other

Comprehensive Income

综合损益及其他全面收益表

Consolidated Statement of Financial Position102

综合财务状况表

Consolidated Statement of Changes in Equity104

综合权益变动表

Consolidated Statement of Cash Flows106

综合现金流量表

Notes to the Consolidated Financial Statements109

综合财务报表附注

Financial Sumary274

财务资料概要

Sumary of Properties276

物业概要

---

Corporate Information

公司资料

Easyknit International Holdings Limited 2022/23 Anual Report

董事会

执行董事

官可欣女士

（主席兼首席行政总裁）

雷玉珠女士（副主席）

谢永超先生（副主席）*

独立非执行董事

徐震港先生

庄冠生先生

刘泽恒先生

审核委员会

徐震港先生（主席）

庄冠生先生

刘泽恒先生

薪酬委员会

庄冠生先生（主席）

徐震港先生

刘泽恒先生

谢永超先生*

提名委员会

刘泽恒先生（主席）

徐震港先生

庄冠生先生

谢永超先生*

执行委员会

官可欣女士（主席）

雷玉珠女士

谢永超先生*

* 于2023年3月31日辞任

公司秘书

李宝荣先生

核数师

德勤•关黄陈方会计师行

执业会计师

注册公众利益实体核数师

香港

金钟道88号

太古广场一座35楼

BOARD OF DIRECTORS

Executive Directors

Ms. Kon Ho Yan Candy

(President and Chief Executive Oficer)

Ms. Lui Yuk Chu (Vice President)

Mr. Tse Wing Chiu Ricky (Vice President)*

Independent Non-executive Directors

Mr. Tsui Chun Kong

Mr. Jong Kon Sang

Mr. Lau Chak Hang Charles

AUDIT COMITE

Mr. Tsui Chun Kong (Chairman)

Mr. Jong Kon Sang

Mr. Lau Chak Hang Charles

REMUNERATION COMITE

Mr. Jong Kon Sang (Chairman)

Mr. Tsui Chun Kong

Mr. Lau Chak Hang Charles

Mr. Tse Wing Chiu Ricky*

NOMINATION COMITE

Mr. Lau Chak Hang Charles (Chairman)

Mr. Tsui Chun Kong

Mr. Jong Kon Sang

Mr. Tse Wing Chiu Ricky*

EXECUTIVE COMITE

Ms. Kon Ho Yan Candy (Chairman)

Ms. Lui Yuk Chu

Mr. Tse Wing Chiu Ricky*

* Resigned on 31 March 2023

COMPANY SECRETARY

Mr. Le Po Wing

AUDITOR

Deloite Touche Tohmatsu

Certified Public Acountants

Registered Public Interest Entity Auditor

35/F, One Pacific Place

88 Quensway

Hong Kong

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Corporate Information

公司资料

永义国际集团有限公司 2022/23年报

LEGAL ADVISERS

As to Hong Kong law:

David Norman & Co.

As to Bermuda law:

Conyers Dil & Pearman

PRINCIPAL BANKERS

Hang Seng Bank Limited

REGISTERED OFICE

Clarendon House

2 Church Stret

Hamilton HM 11

Bermuda

PRINCIPAL PLACE OF BUSINES

Block A, 7th Flor

Hong Kong Spiners Building, Phase 6

481–483 Castle Peak Road

Cheung Sha Wan, Kowlon

Hong Kong

BERMUDA PRINCIPAL SHARE REGISTRAR

AND TRANSFER OFICE

MUFG Fund Services (Bermuda) Limited

4th Flor North Cedar House

41 Cedar Avenue

Hamilton HM 12

Bermuda

HONG KONG BRANCH SHARE REGISTRAR

AND TRANSFER OFICE

Tricor Secretaries Limited

17/F, Far East Finance Centre,

16 Harcourt Road, Hong Kong

STOCK CODE

WEBSITE ADRES

w.easyknit.com

法律顾问

香港法律：

David Norman & Co.

百慕达法律：

康德明律师事务所

主要往来银行

恒生银行有限公司

注册办事处

Clarendon House

2 Church Stret

Hamilton HM 11

Bermuda

主要营业地点

香港

九龙长沙湾

青山道481–483号

香港纱厂大厦第6期

7楼A座

百慕达主要股份过户登记处

MUFG Fund Services (Bermuda) Limited

4th Flor North Cedar House

41 Cedar Avenue

Hamilton HM 12

Bermuda

香港股份过户登记分处

卓佳秘书商务有限公司

香港夏悫道16号

远东金融中心17楼

股份代号

网址

w.easyknit.com

---

2023
2023年
86,762
58,985
68.0%
10,905
15,912
2,375
0.18

2023
2023年
9,188,964
4,196,579
4,992,385
67.5

Financial Highlights

财务概要

Easyknit International Holdings Limited 2022/23 Anual Report

Results业绩For the year ended 31 March

截至3月31日止年度

2022年

(Restated)Change

（经重列）变动

Continuing operations持续经营业务

Revenue (HK$’000)营业额（千港元）323,390(73.2)%

Gros profit (HK$’000)毛利（千港元）147,594(60.0)%

Gros profit margin毛利率45.6%22.4%

Profit for the year atributable

to owners of the Company

(HK$’000)

本公司拥有人应占

本年度溢利（千港元）

957,066(98.9)%

Discontinued operation已终止经营业务

Revenue (HK$’000)营业额（千港元）27,394(41.9)%

Profit for the year atributable

to owners of the Company

(HK$’000)

本公司拥有人应占

本年度溢利（千港元）

22,371(89.4)%

Continuing and discontinued

operations

持续及已终止经营业务

Basic/Diluted earnings per share

(HK$)

每股基本及摊薄盈利

（港元）12.46(98.6)%

Asets and Liabilities资产及负债As at 31 March

于3月31日

2022Change

2022年变动

Total asets (HK$’000)总资产（千港元）8,919,1583.0%

Total liabilities (HK$’000)总负债（千港元）3,981,6415.4%

Net aset value (HK$’000)资产净值（千港元）4,937,5171.1%

Net aset value per share (HK$)每股资产净值（港元）66.71.2%

---

2023
2023年
0.71
3.0

Financial Highlights

财务概要

永义国际集团有限公司 2022/23年报

Net Asets & Net Aset Value per shareProfit (Los) atributable to shareholders of the Company

资产净值及每股资产净值本公司股东应占本年度溢利（亏损）

(HK$ milion 百万港元)(HK$ milion 百万港元)

3,547

3,235 3,230

4,937 4,992

HK$38.8 HK$35.4 HK$39.3

HK$66.7 HK$67.5

Net Aset Value per share每股资产净值

(298)

（港元）(HK$)

Financial ratio财务比率As at 31 March

于3月31日

2022年

Gearing Ratio

Note

资产负债比率

附注

0.72

Curent Ratio流动比率3.8

Note:

The gearing ratio is calculated as a ratio of total bank borowings to total

equity.

附注：

资产负债比率即银行借贷总额占权益总额之百

分比。

---

e f l g 4 e
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								el nt	e e	ase d to		d ap														累计已 。
																ely	HK$5	52,	542,	0 6	0

President’s Statement

主席报告

Easyknit International Holdings Limited 2022/23 Anual Report

致各股东：

永义国际集团有限公司（「本公司」，连同其

附属公司统称「本集团」）致力于战略性地投

资及开发优质物业，持续寻求新的长期增

长机遇以巩固收入基础及为股东提供有吸

引力且可持续的回报。

财务业绩

截至2023年3月31日止年度（「本年度」），本集团

来自持续经营业务的营业额约为86,762,000

港元，而截至2022年3月31日止年度（「上

年度」）约为323,390,000港元，减少约

236,628,000港元。本年度，本集团来自已

终止经营业务的营业额约为15,912,000港

元，而上年度约为27,394,000港元，减少约

11,482,000港元。本年度，本公司股东（「股

东」）应占本集团综合溢利约为29,943,000

港元，而上年度为1,009,500,000港元。本

年度，来自持续及已终止经营业务的每股

基本及摊薄盈利达到0.18港元，而上年度

为12.46港元。净溢利减少的主要原因包括：

(i)并无收购高山企业有限公司（「高山」），（本

公司拥有51.60%权益的上市附属公司，股

份代号：616）的一次性议价购买收益（2022

年：一次性收益约1,676,151,000港元，并被

重新计量高山权益的亏损约656,380,000

港元所抵销）；及(i)来自已终止经营业务的

综合溢利约为4,602,000港元（2022年：约

29,924,000港元）。

业务回顾

在过去三年里，香港物业市场一直受到疫

情的影响。放宽防疫措施及重新开放边境

后，是加强香港经济及物业市场的转折点。

Dear Shareholders,

Easyknit International Holdings Limited (the “Company”, together

with its subsidiaries, colectively the “Group”) is comited to

strategicaly investing in and developing quality properties, continue

to pursue new long-term growth oportunities to strengthen its

income base and to delivering atractive and sustainable returns to

its shareholders.

FINANCIAL RESULTS

For the year ended 31 March 2023 (the “Year”), the Group’s

revenue from continuing operations amounted to aproximately

HK$86,762,000 as compared with the year ended 31 March

2022 (the “Previous Year”) of aproximately HK$323,390,000,

which represented a decrease of aproximately HK$236,628,000.

For the Year, the Group’s revenue from discontinued operation

amounted to aproximately HK$15,912,000 as compared with

the Previous Year of aproximately HK$27,394,000, which

represented a decrease of aproximately HK$11,482,000.

For the Year, the Group’s consolidated profit atributable to

shareholders of the Company (the “Shareholders”) was

aproximately HK$29,943,000 as compared with the Previous

Year of HK$1,009,500,000. The basic and diluted earnings per

share from continuing and discontinued operations amounted to

HK$0.18 for the Year, as compared with HK$12.46 for the Previous

Year. The decrease in net profit was mainly atributable to, among

other things, (i) the absence of a one-of gain on bargain purchase

on acquisition of Eminence Enterprise Limited (“Eminence”, a

51.60%-owned listed subsidiary of the Company, stock code:

616) (2022: a one-of gain of aproximately HK$1,676,151,000

and ofset by los on remeasurement of interest in Eminence of

aproximately HK$656,380,000); and (i) the consolidated profit

from discontinued operation was aproximately HK$4,602,000

(2022: aproximately HK$29,924,000).

BUSINES REVIEW

The property market in Hong Kong has ben sufered from the

epidemic over the past thre years. Folowing relax the epidemic

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President’s Statement

主席报告

永义国际集团有限公司 2022/23年报

物业投资

于回顾年度，来自物业租金的贡献与去年

同期相比有所下降，主要是由于若干持作

发展物业已被拆除重建，以及市场租金下

调。尽管本集团的物业投资业务受到2019

冠状病毒Omicron变种的负面影响，但整

体出租率仍然令人满意。于本年度，高山（透

过其全资附属公司）与湖州市政府于2022年

10月订立土地收储协议，湖州政府将收储，

而高山将交出位于中华人民共和国（「中国」）

浙江省湖州市的投资物业（已解除及终止现

有租约），以及于2022年12月完成出售新加

坡的一处住宅物业。该等出售使本集团获

得收益，并将其资本重新分配至其他投资

机会。本集团将不断审查及优化其租户组

合，以巩固经常性收入。

土地储备

于2023年3月31日，本集团在香港的应占土

地储备总地盘面积约为39,300平方呎，全

部为开发中，其中绝大部分作出售用途。

本集团将继续在合适时机补充土地储备。

展望

经过长达三年防止2019冠状病毒传播的社

交距离措施及隔离要求，香港特区政府宣

布自2022年12月起大规模放宽本地防疫措

施。香港社会生活的各个方面已经开始恢

复正常，被疫情压制的需求逐渐释放。

预计这一放宽措施将在2023年重振香港的

增长势头，为经济活动提供更多机会。此

外，香港于2023年2月降低首次购房者购买

住宅物业的印花税，这将有助于提高首次

购房者的意愿，并有利于刺激本集团在预

期下半年推出的窝打老道住宅项目及「隽睿」

剩余单位的销售。然而，由于加息，物业

市场一直承受压力，住房政策及利率变动

将继续成为决定性因素。

Property Investment

During the year under review, contribution from property rental

recorded a decrease as compared with the last coresponding

year, mainly atributable to certain properties held for development

were demolished for redevelopment and decreased in market

rent. Despite of negative impact of the COVID-19 Omicron

variant on the Group’s property investment busines, while

the overal ocupancy remained satisfactory. During the Year,

Eminence through its wholy-owned subsidiary entered into a land

resumption agrement with Huzhou City Government in October

2022 which the Huzhou Government shal resume, and Eminence

shal surender the investment properties located in Huzhou,

Zhejiang Province, The People’s Republic of China (the “PRC”)

that released and terminated of existing tenancies of the Huzhou

properties, and, completion of disposal of a residential property

in Singapore in December 2022. The disposals alowed the Group

to realise a gain and realocate its capital to other investment

oportunities. The Group wil constantly review and optimise its

tenant mix in order to strengthen recuring income.

Land Bank

As at 31 March 2023, the Group’s atributable land bank in Hong

Kong with gros site area of amounted to aproximately 39,300

square fet and al are under development, an overwhelming

majority of which are for sale purpose. The Group wil continue to

replenish of its land bank when suitable oportunities arise.

OUTLOK

After a thre-year-long social distancing measures and quarantine

requirements to prevent the spread of COVID-19, the HKSAR

government has anounced masive relaxations in the local

anti-epidemic measures since December 2022. Al aspects

of social life have begun to return to normal and the demands

previously supresed by the pandemic have ben gradualy

released in Hong Kong.

The relaxation is expected to revive the growth momentum of

Hong Kong in 2023 which enable more oportunities for economic

activities. In adition, Hong Kong is lowering the stamp duty for

first-time buyers for their residential properties in February 2023

which would help increase the wilingnes of first-time buyers and

believe would stimulate sales to the Group’s residential project

at Waterlo Road to be launched in the second half of 2023 and

the sales of remaining units in “Ayton”. However, the property

market has ben under presure due to interest rate hikes,

housing policies and interest rate movements wil continue to be

determining factors.

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President’s Statement

主席报告

Easyknit International Holdings Limited 2022/23 Anual Report

The re-opening of mainland China’s borders and the relaxation

measures have positively afected Hong Kong’s economy, of

which the retail property is leading the way. It is expected to se

an increase over time in companies from mainland China and other

countries continuing to grow their operations or opening new

ofices in Hong Kong. Leasing demand is expected to increase

which wil strengthen comercial and ofice rents.

Loking ahead, risks and oportunities coexist. The opening of

the borders and the relaxation of anti-epidemic measures provide

an oportunity for an economic turnaround. However, there wil

be diferent uncertainties from external factors include continued

geopolitical tension and tighter monetary policies from central

banks around the world to tame inflation. We wil continue to

monitor the market conditions, and capture busines oportunities

to enhance the performance of the Group, thereby delivering

long-term value and sustainable returns to our shareholders.

APRECIATION

Facing a competitive and chalenging environment, on behalf

of the board of directors of the Company (the “Board” or the

“Directors”), I would like to take this oportunity to expres my

sincere gratitude to al staf members for their dedication, hard

work and eforts in tackling the many tough chalenges this year,

which help to maintain the Group’s efective operations. I would

also like to expres my gratitude to our Directors for their guidance

and al our shareholders and customers for their continued suport.

Kon Ho Yan Candy

President

Hong Kong, 28 June 2023

中国内地边境的重新开放以及放宽措施对

香港经济产生了积极影响，而零售物业表

现率先向好。预计随著时间的推移，来自

中国内地及其他国家的公司将增加并继续

发展其业务或在香港开设新的办事处。租

赁需求预计会增加，这将推升商业及办公

室的租金。

展望未来，风险与机遇并存。开放边境及

放宽防疫措施为经济好转带来了机会。然

而，外部因素将引起各项不确定性，包括

持续的地缘政治紧张局势和世界各国央行

为抑制通货膨胀而收紧的货币政策。我们

将继续监控市况，抓住商机，改善本集团

表现，从而为股东带来长期价值及可持续

的回报。

致谢

面对充满竞争及挑战的环境，本人谨代表

本公司董事会（「董事会」或「董事」），借此机

会衷心感谢全体员工于本年度应对种严

峻挑战时的奉献、努力及付出，协力保持

本集团的营运行之有效。本人亦感谢董事

的指导以及所有股东及客户的持续支持。

官可欣

主席

香港，2023年6月28日

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Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

概览

本集团主要从事物业发展、物业投资、证

券及其他投资以及贷款融资业务，其中物

业发展及物业投资为本集团的核心业务。

财务业绩

本年度，本集团来自持续经营业务的营

业额约为86,762,000港元，而上年度约为

323,390,000港元，减少约236,628,000港

元或约73.2%。本年度的毛利率约为68.0%

（2022年：约45.6%）。本年度，本集团来自

已终止经营业务的营业额约为15,912,000港

元，而上年度约为27,394,000港元，减少约

11,482,000港元或约41.9%。

本年度，股东应占本集团综合溢利约为

29,943,000港元，而上年度为1,009,500,000

港元。本年度，来自持续经营业务的综合

溢利约为25,341,000港元，而上年度约为

979,576,000港元。净溢利减少的主要原因

包括：(i)并无收购高山的一次性议价购买

收益（2022年：一次性收益约1,676,151,000

港元，并被重新计量高山权益的亏损约

656,380,000港元所抵销）；及(i)来自已终止

经营业务的综合溢利约为4,602,000港元，

而上年度约为29,924,000港元。

于本年度，来自持续及已终止经营业务的

每股基本及摊薄盈利为0.18港元，上年度

则为12.46港元。

末期股息

董事会不建议派付本年度末期股息（2022年：

无）。

OVERVIEW

The Group was principaly engaged in property development,

property investment, investment in securities and others and loan

financing busineses which property development and property

investment are the core busineses of the Group.

FINANCIAL RESULTS

For the Year, the Group’s revenue from continuing operations

amounted to aproximately HK$86,762,000 as compared with

the Previous Year of aproximately HK$323,390,000, which

represented a decrease of aproximately HK$236,628,000

or aproximately 73.2%. This year’s gros profit margin was

aproximately 68.0% (2022: aproximately 45.6%). For the Year,

the Group’s revenue from discontinued operation amounted to

aproximately HK$15,912,000 as compared with the Previous Year

of aproximately HK$27,394,000, which represented a decrease

of aproximately HK$11,482,000 or aproximately 41.9%.

For the Year, the Group’s consolidated profit atributable to

Shareholders was aproximately HK$29,943,000 as compared

with the Previous Year of HK$1,009,500,000. The consolidated

profit from continuing operations for the Year was aproximately

HK$25,341,000 as compared with the Previous Year of

aproximately HK$979,576,000. The decrease in net profit was

mainly atributable to, among other things, (i) the absence of a

one-of gain on bargain purchase on acquisition of Eminence (2022:

a one-of gain of aproximately HK$1,676,151,000 and ofset by

los on remeasurement of interest in Eminence of aproximately

HK$656,380,000); and (i) the consolidated profit from discontinued

operation was aproximately HK$4,602,000, as compared with

the Previous Year of aproximately HK$29,924,000.

The basic and diluted earnings per share from continuing and

discontinued operations amounted to HK$0.18 for the Year, as

compared with HK$12.46 for the Previous Year.

FINAL DIVIDEND

The Board does not recomend the payment of final dividend for

the Year (2022: nil).

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

BUSINES REVIEW

The review of each busines segment of the Group is set out

below.

Property Development

Revenue from continuing operations recognised in this

busines segment during the Year amounted to aproximately

HK$28,647,000 (2022: HK$248,576,000). Review on existing

major projects of the Group is set out below:

Project Waterlo Road

A wholy-owned property development project of the Group

located at Nos. 93, 93A, 95 and 95A Waterlo Road, Kowlon,

Hong Kong wil launch sales in third to fourth quarter of 2023.

This project is developed into a luxurious residential

acomodation with club house facilities and car parks. This

project ofers a total of 56 units comprises diversified unit layouts

including special units, duplex units and studio flats to 4-bedrom

flats.

Project Chatham Road North

The Group, through its wholy-owned subsidiary, owns the site

located at Nos. 470, 472, 474, 476 and 478 Chatham Road North,

Kowlon, Hong Kong with a total site area of aproximately 4,653

square fet (“Chatham Road North Project”).

The Chatham Road North Project wil be redeveloped into a

composite building with residential and comercial use. The

estimated gros flor area after redevelopment is expected to be

aproximately 41,747 square fet. The superstructure works are

curently undergoing at the site. This project is expected to be

completed in late 2024.

业务回顾

本集团各业务分部回顾载于下文。

物业发展

于本年度，本业务分部确认来自持续经营

业务的营业额约为28,647,000港元（2022年：

248,576,000港元）。本集团现有主要项目的

回顾载于下文：

窝打老道项目

本集团位于香港九龙窝打老道93、93A、

95及95A号的一个全资物业发展项目将于

2023年第三至第四季度推售。

此项目开发为具有会所设施及停车场的豪

华住宅。此项目提供合共56个单位，涵盖

特色单位、复式单位及开放式单位至四房

单位等不同户型。

漆咸道北项目

本集团透过其全资附属公司拥有位于香港

九龙漆咸道北470号、472号、474号、476

号及478号的地盘，总地盘面积约为4,653

平方呎（「漆咸道北项目」）。

漆咸道北项目将重建为一个住宅及商业用

途的综合发展项目。重建后的估计楼面

积预计约为41,747平方呎。该地盘现正进

行上盖建筑工程。该项目预期将于2024年

末竣工。

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Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

Invernes Road Property — “Ayton”

“Ayton” is a completed residential project located at Nos. 14–20

Invernes Road, Kowlon Tong, Kowlon, Hong Kong developed

and wholy-owned by the Group. It consists of two 8-storey

residential blocks comprising 60 residential units, 29 car parking

spaces and 3 motor parking spaces.

As at the date of this report, 34 units and 2 carparks released

were sold and the agregate contracted sales amounted to

aproximately HK$552,542,000. During the Year, 2 units among

the transactions have ben completed (2022: 9 units and 2

carparks) and a revenue of aproximately HK$28,647,000 (2022:

HK$248,576,000) has ben recorded for sale of properties.

Property Investment

As at 31 March 2023, the Group’s portfolio of investment

properties comprised of residential, comercial and industrial units

located in Hong Kong, the PRC and Singapore.

For the Year, the rental income of the Group from continuing

operations was aproximately HK$43,255,000 (2022:

aproximately HK$57,073,000), representing a decrease of

aproximately 24.2% For the Year, the rental income of the Group

from discontinued operation was aproximately HK$4,602,000

(2022: aproximately HK$8,210,000), representing a decrease

of aproximately 43.9%). The decrease in rental income was

primarily atributable to certain properties held for development

were demolished for redevelopment as wel as decrease in market

rent.

As at 31 March 2023, the ocupancy rate of residential units,

comercial units and industrial units of the Group’s investment

properties were 100.0%, 99.2% and 90.6% (2022: 100.0%,

99.2% and 97.6%) respectively. A gain on changes in fair value of

investment properties from continuing operations of aproximately

HK$191,361,000 (2022: aproximately HK$22,198,000) was

recognised during the Year. The segment reported a gain from

continuing operations of aproximately HK$190,515,000 for

the Year (2022: aproximately HK$49,157,000), representing

an increase of aproximately HK$141,358,000 compared to the

Previous Year.

延文礼士道物业 — 「隽睿」

「隽睿」是由本集团开发及全资拥有，位于

香港九龙九龙塘延文礼士道14至20号的已

竣工住宅项目。该物业为两幢8层高的住宅，

包含60个住宅单位、29个车位及3个电单

车位。

于本年报日期，34个放售单位及2个放

售车位已出售，累计已订约销售额约为

552,542,000港元。于本年度，其中2个单

位的交易已完成（2022年：9个单位及2个车

位），物业销售录得营业额约28,647,000港

元（2022年：248,576,000港元）。

物业投资

于2023年3月31日，本集团的投资物业组合

包括位于香港、中国及新加坡的住宅、商

业及工业单位。

于本年度，本集团来自持续经营业务的租

金收入约为43,255,000港元（2022年：约

57,073,000港元），减少约24.2%。于本年

度，本集团来自已终止经营业务的租金收

入约为4,602,000港元（2022年：约8,210,000

港元），减少约43.9%。租金收入减少主要

归因于若干持作发展物业被拆卸以作重新

开发以及市场租金下调所致。

于2023年3月31日，本集团投资物业中之

住宅单位、商业单位及工业单位的出租率

分别为100.0%、99.2%及90.6%（2022年：

100.0%、99.2%及97.6%）。本集团于本年

度确认来自持续经营业务的投资物业公平

值变动收益约191,361,000港元（2022年：约

22,198,000港元）。于本年度该分部录得来

自持续经营业务的收益约190,515,000港元

（2022年：约49,157,000港元），较上年度增

加约141,358,000港元。

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

高山附属公司于中国的土地收储

于2022年10月5日，中国浙江省湖州市吴

兴区织里镇人民政府（「湖州政府」，其自有

及其最终实益拥有人均为独立第三方）与

高山的全资附属公司订立土地收储协议，

据此（其中包括），湖州政府将收储，而高

山的附属公司将交出一个位于中国浙江

省湖州市的工业综合区，补偿金额为人民

币386,982,000元（相当于约439,752,000港

元）。香港联合交易所有限公司（「联交所」）

已就订立土地收储协议授出豁免，使其不

构成本公司与高山的交易，其详情载于本

公司与高山联合刊发日期为2022年10月5日

的公布。

高山附属公司出售新加坡物业

于2022年11月4日，独立第三方买方接纳

及行使Grow Wel Profits Limited（「Grow

Wel」，为高山的全资附属公司及本公司

非全资附属公司）作为卖方授出的选择

权，以代价12,500,000新加坡元（相当于约

68,150,000港元）收购位于新加坡的一个住

宅公寓。出售根据联交所证券上市规则（「上

市规则」）构成本公司的须予披露交易及高

山的主要交易，其详情载于本公司与高山

联合刊发日期为2022年11月4日的公布及高

山日期为2022年11月25日的通函。出售已

于2022年12月16日完成。收益1,190,000新

加坡元（相当于约6,545,000港元）已于出售

此物业时确认。

Land resumption in the PRC by subsidiary of Eminence

On 5 October 2022, a land resumption agrement was entered into

betwen the People’s Government of Zhili Town, Wuxing District,

Huzhou City, Zhejiang Province, the PRC (“Huzhou Government”,

its own and its ultimate beneficial owners are independent third

parties), and a wholy-owned subsidiary of Eminence, pursuant to

which, among other things, the Huzhou Government shal resume,

and the Eminence subsidiary shal surender, an industrial complex

in Huzhou City, Zhejiang Province, the PRC with the compensation

amount of RMB386,982,000 (equivalent to aproximately

HK$439,752,000). An exemption has ben granted by The Stock

Exchange of Hong Kong Limited (the “Stock Exchange”) that the

entering into the land resumption agrement does not constitute a

transaction for the Company and Eminence, details of which were

set out in the anouncement jointly published by the Company and

Eminence dated 5 October 2022.

Disposal of property in Singapore by subsidiary of

Eminence

On 4 November 2022, the purchasers, independent third parties,

acepted and exercised the option granted by Grow Wel Profits

Limited (“Grow Wel”, a wholy-owned subsidiary of Eminence

and a non-wholy owned subsidiary of the Company) as vendor,

to purchase a residential apartment in Singapore at S$12,500,000

(equivalently to aproximately HK$68,150,000). The disposal

constitutes a discloseable transaction for the Company and a major

transaction for Eminence under the Rules Governing the Listing of

Securities on the Stock Exchange (the “Listing Rules”), details

of which were set out in the anouncement jointly published by

the Company and Eminence dated 4 November 2022 and the

circular of Eminence dated 25 November 2022. The disposal

was completed on 16 December 2022. A gain of S$1,190,000

(equivalent to aproximately HK$6,545,000) was recognised on

the disposal of this property.

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

非常重大出售事项：出售投资物业予高

山集团

于2022年11月30日，卖方（本公司全资附属

公司）与高山订立四(4)份买卖协议（统称「买

卖协议」），据此（其中包括）(i)卖方同意出售，

而高山同意收购本公司四(4)间接全资附

属公司（「出售公司」）的全部已发行股本；及(i)

卖方同意促使以总代价340,000,000港元减

去完成日未偿还本集团结欠一间银行的两

笔银行贷款金额，向高山或其代理人转让

各出售公司结欠本集团的股东贷款。各出

售公司的唯一重大资产为位于香港的一间

独立商业物业。

购买价格净额214,000,000港元应透过(i)以

现金支付合共5,000,000港元及(i)由高山发

行本金额为209,000,000港元、年票息率5

厘的可换股票据（赋予权利可于发行的第五

(5)周年日前，随时按初步转换价每股转换

股份0.106港元（可予调整）将本金额转换为

高山股份）（「2023年可换股票据」）结算。

买卖协议及其项下拟进行之交易已由股东

及高山独立股东于2023年2月15日各自举行

的股东特别大会上批准，并于2023年2月20

日完成。

交易详情载于(i)本公司与高山联合刊发日

期为2022年12月14日及2023年2月20日的公

布及日期为2023年1月21日的通函；及(i)日

期为2023年2月15日的本公司股东特别大会

投票表决结果公布。

证券及其他投资

本集团投资多元化的投资组合，包括上市

及非上市股本证券、股票挂钩票据、债券

及其他投资产品，当中根据：(i)投资项目在

目标持有期间于资本增值及股息派付方面

的投资回报潜力；(i)当时与本集团风险承

受程度相比下的风险承担；及(i)现有投资

组合的多元化。

Very Substantial Disposal of investment properties to

Eminence Group

On 30 November 2022, the seler (a wholy-owned subsidiary of

the Company) entered into four (4) sale and purchase agrements

(colectively the “Sale and Purchase Agrements”) with

Eminence pursuant to which, amongst other things (i) the seler

agred to sel, and Eminence agred to acquire, the entire isued

share capital of four (4) indirect wholy-owned subsidiaries of the

Company (the “Sale Companies”); and (i) the seler agred to

procure the asignment of the shareholders’ loans owning by each

of the Sale Companies to the Group to Eminence or its nomine,

at an agregate consideration of HK$340,000,000 les a sum

equal to the amount of two bank loans owing to a bank by the

Group outstanding at the completion date. The sole material aset

of each of the Sale Companies is a separate comercial property

in Hong Kong.

The net purchase price of HK$214,000,000 shal be setled by (i)

cash in the sum of HK$5,000,000 in agregate and (i) a 5% per

anum coupon rate convertible note isued by Eminence in the

principal amount of HK$209,000,000 confering rights to convert

at any time before the fifth (5th) aniversary of the isue thereof

the principal amount into Eminence shares on the basis of an initial

conversion price of HK$0.106 per conversion share (subject to

adjustments) (the “2023 CN”).

The Sale and Purchase Agrements and the transactions

contemplated thereunder were aproved at separate special

general metings by the Shareholders and by the Eminence

independent shareholders both held on 15 February 2023

respectively. The completion tok place on 20 February 2023.

Details of the transactions were set out in (i) the anouncements

dated 14 December 2022 and 20 February 2023 and circular dated

21 January 2023 jointly published by the Company and Eminence;

and (i) the anouncement of pol results of the special general

meting of the Company dated 15 February 2023.

Investment in Securities and Others

The Group invested in a diversified portfolio of investments

including listed and unlisted equity securities, equity-linked notes,

bonds and other investment products based on (i) potential return

on investment in terms of capital apreciation and dividend

payment for the targeted holding period; (i) risks exposure in

comparison with the Group’s risk tolerance level at the prevailing

time; and (i) diversification of the existing investment portfolio.

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Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

于2023年3月31日，本集团的按公平值计入

损益之金融资产约为191,160,000港元（2022

年：约405,674,000港元）。本集团并未持

有占本集团总资产超过5%的投资。本集

团本年度来自持续经营业务的证券投资分

部录得亏损约71,940,000港元（2022年：约

72,253,000港元）。

于2023年3月31日，本集团的金融资产详情

如下：

As at 31 March 2023, the Group’s financial asets at fair value

through profit or los amounted to aproximately HK$191,160,000

(2022: aproximately HK$405,674,000). There were no

investments held by the Group of which value was more than

5% of the total asets of the Group. The Group recorded a los

in the securities investment segment from continuing operations

of aproximately HK$71,940,000 during the Year (2022:

aproximately HK$72,253,000).

As at 31 March 2023, details of the Group’s financial asets are set

out as folows:

As at 31 March 2023For the Year

于2023年3月31日本年度

Nature of investments

Number of

shares held

Investment

CostFair value

Aproximate

percentage

to Group’s

total asets

Dividend/

Interest

income

Fair value

gain/(los)

Realised

los

投资性质

所持

股份数目投资成本公平值

占本集团

总资产的

概约

百分比

股息╱

利息收入

公平值

收益╱

（亏损）

已变现

亏损

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

Equity Investments

股票投资

Best Fod Holding Company Limited

(stock code: 1488)97,254,00087,37876,3580.8%—(3,974)—

百福控股有限公司（股份代号：1488）

Ping An Insurance (Group) Company of China, Ltd.

(stock code: 2318)733,46055,51037,4430.4%1,884(3,374)—

中国平安保险（集团）股份有限公司（股份代号：2318）

OthersN/A18,69813,8290.2%7,1599,919(40,923)

其他不适用

Investment in limited partnershipN/A28,23028,2300.3%—

投资有限合伙企业不适用

OthersN/A89,88035,3000.4%5,079(1,832)(12,774)

其他不适用

Total:279,696191,1602.1%14,122739(53,697)

总计：

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Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

贷款融资

本集团的贷款融资业务由Planetic International

Limited（「Planetic」，本公司的全资附属公司）

及城中国际有限公司（高山之全资附属公司

及本公司非全资附属公司）经营，两者均为

根据放债人条例（香港法例第163章）进行业

务之持牌放债人。本年度，本集团录得来自

持续经营业务的贷款融资业务的利息收入

约13,224,000港元（2022年：约16,085,000港

元），而来自已终止经营业务的贷款融资利

息收入约为503,000港元（2022年：约1,177,000

港元）。利息收入减少乃主要由于借贷的应

收贷款结余有所减少。本年度来自持续经营

业务的贷款融资业务的亏损约为12,302,000

港元（2022年：收益约8,845,000港元）。

业务之目标客户群是有短期资金需要，并

可就借贷提供足够抵押品之个人及公司实

体。本集团的客户群主要是通过本公司董

事、高级管理层、业务伙伴或客户的业务

引荐和介绍获得。

于2023年3月31日，应收贷款账面总值为

300,807,000港元（2022年：345,332,000港元），

其中39%（2022年：45%）以公平值35,670,000

港元（2022年：36,900,000港元）之有价证券或

公平值98,245,000港元（2022年：251,707,000

港元）或保证金零港元（2022年：10,000,000港

元）之物业作抵押。在借款人没有违约的情况

下，本集团不得出售或再抵押抵押品（如有）。

此外，以个人担保的无抵押应收贷款账面总

值为57,309,000港元（2022年：60,158,000港

元）。本集团最大借款人本身及连同本集团其

他四大借款人分别占本集团于2023年3月31日

应收贷款约26%及52%（2022年：分别为20%

及56%）。

Loan Financing

The loan financing busines of the Group is operated by Planetic

International Limited (“Planetic”, a wholy-owned subsidiary

of the Company) and City China International Limited (a wholy-

owned subsidiary of Eminence and a non-wholy owned subsidiary

of the Company), which are both a licensed money lender carying

on busines under the Money Lenders Ordinance (Chapter 163

of the Laws of Hong Kong). For the Year, the Group recorded an

interest income from the loan financing busines from continuing

operations amounted to aproximately HK$13,224,000 (2022:

aproximately HK$16,085,000), while the interest income from

the loan financing from discontinued operation amounted to

aproximately HK$503,000 (2022: aproximately HK$1,177,000).

The decrease in interest income was primarily due to decrease in

loans receivable balance of borowings. Los derived from loan

financing busines from continuing operations was aproximately

HK$12,302,000 for the Year (2022: gain of aproximately

HK$8,845,000).

The target customer groups of the busines are individuals and

corporate entities that have short-term funding neds and could

provide suficient colaterals for their borowings. The Group’s

clientele is primarily acquired through busines referals and

introductions from the Company’s directors, senior management,

busines partners or clients.

As at 31 March 2023, the gros carying amount of loans receivable

amounting to HK$300,807,000 (2022: HK$345,332,000) of which

39% (2022: 45%) were secured by marketable securities with fair

values of HK$35,670,000 (2022: HK$36,900,000) or properties

with fair values of HK$98,245,000 (2022: HK$251,707,000) or

guaranted money of nil (2022: HK$10,000,000). The Group is not

permited to sel or repledge the colaterals, if any, in the absence

of default by the borower. In adition, the gros carying amount

of unsecured loans receivable amounting to HK$57,309,000

(2022: HK$60,158,000) are with personal guarantes. The largest

borower of the Group by itself and together with the other four

largest borowers of the Group acounted for aproximately 26%

and 52% respectively (2022: 20% and 56% respectively) of the

Group’s loans receivable as at 31 March 2023.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

于本年度，本集团之定息应收贷款每年利

率介乎0%至16%（2022年：2.3%至16%）及

本集团之浮息应收贷款每年利率介乎最优

惠利率减1%至最优惠利率（2022年：最优

惠利率减1%至最优惠利率）。

本集团已制定信贷政策、指引及程序，涵

盖贷款交易之关键内部监控，包括尽职审

查、信贷评估、妥善签订文件、持续监控

及还款及收回。尽职审查程序包括研究借

款人背景、评估其当前业务营运及财务状

况，市场声誉及信誉，以及进行财务分析

及可回收性分析。为尽量降低信贷或投资

风险，本集团一般会要求客户提供担保，

包括预期实现价值超过贷款或投资金额的

抵押品、远期支票及╱或个人担保及公司

担保。

本集团一般提供期限不超过两(2)年的短期

贷款。还款条款及条件的厘定因素包括借

款人的流动资金需求、本集团的资金及现

金流管理策略，以及现行市场条款及利率

等。

于提取贷款后，贷款协议将与贷款文件一

起妥善存档。本集团与借款人保持定期联

系，并根据业务发展、财务状况、还款能

力（包括近期的偿付记录以及针对借款人

的任何诉讼及破产令）进行定期审查，以

评估贷款的回收情况。本集团将对相关客

户采取一切必要的法律行动，以跟进未偿

还贷款之结付。

During the Year, the range of interest rate on the Group’s fixed-rate

loans receivable was 0% to 16% (2022: 2.3% to 16%) per anum

and the range of interest rate on the Group’s variable-rate loans

receivable was prime rate les 1% to prime rate (2022: prime rate

les 1% to prime rate) per anum.

The Group has credit policies, guidelines and procedures in place

which cover key internal controls of a loan transaction including due

diligence, credit apraisal, proper execution of documentations,

continuous monitoring and colection and recovery. The due

diligence procedures included conducting research on the

borowers’ background, evaluating its curent busines operations

and financial conditions, market reputation and creditability,

and conducting financial analysis and recoverability analysis. To

minimise credit or investment risks, the Group wil typicaly require

guarantes, including colaterals with expected realised value

exceding the loan or investment amount, post-dated cheques,

and/or personal guarantes and corporate guarantes.

The Group generaly provides short-term loans of maturity of not

more than two (2) years. The repayment terms and conditions

are determined from the factors including the liquidity neds of

the borowers, the Group’s funding and cash flows management

strategies, and the terms and rates of the prevailing market.

After drawdown of loan, the loan agrement wil be filed with the

loan documents properly. The Group maintains regular contact

with the borowers and caries out periodical review to ases the

recovery of the loan based on the busines development, financial

status, repayment ability including such as recent setlement

record and any litigations and bankruptcy orders against borowers.

The Group wil take al necesary legal actions against the relevant

clients to folow up the setlement of the outstanding loans.

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

本集团根据预期信贷亏损（「预期信贷亏损」）

模式就根据香港财务报告准则第9号「金融

工具」进行减值评估的应收贷款进行减值

评估。预期信贷亏损的金额于各报告日期

更新，以反映自初始确认以来的信贷风险

变动。特别是，在评估信贷风险是否大幅

上升时，本集团会考虑以下资料：

— 应收贷款的外部（如有）或内部信贷评

级实际或预期大幅转差；

— 信贷风险的外部市场指标大幅转差，

例如信贷息差大幅扩大、借款人信贷

违约掉期价格大幅上升；

— 预期业务、财务或经济环境的现有或

预测不利变动将导致借款人履行债务

责任的能力大幅下降；

— 借款人的经营业绩实际或预期大幅转

差；

— 借款人的监管、经济或技术环境实际

或预期出现重大不利变动，导致借款

人履行债务责任的能力大幅下降。

于本年度，在损益中确认的贷款融资业

务减值亏损约为11,562,000港元（2022年：

27,224,000港元）。

The Group performs impairment asesment under expected

credit los (“ECL”) model on loans receivable which are subject

to impairment asesment under Hong Kong Financial Reporting

Standard 9 “Financial Instruments”. The amount of ECL is updated

at each reporting date to reflect changes in credit risk since

initial recognition. In particular, the folowing information is being

considered when asesing whether credit risk has increased

significantly:

— an actual or expected significant deterioration in the loans

receivable’s external (if available) or internal credit rating;

— significant deterioration in external market indicators of credit

risk, e.g. a significant increase in the credit spread, the credit

default swap prices for the borower;

— existing or forecast adverse changes in busines, financial

or economic conditions that are expected to cause a

significant decrease in the borower’s ability to met its debt

obligations;

— an actual or expected significant deterioration in the operating

results of the borower;

— an actual or expected significant adverse change in the

regulatory, economic, or technological environments of

the borower that results in a significant decrease in the

borower’s ability to met its debt obligations.

During the Year, the impairment los recognised in profit or los

amounted to HK$11,562,000 (2022: HK$27,224,000) in its loan

financing busines.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

经扣除累计减值拨备83,854,000港元（2022

年：70,702,000港元）后，应收贷款总额计

及应收不同借款人的83,854,000港元（2022

年：86,702,000港元），当中包括应收个人

（「借款人」）贷款总额32,397,000港元（2022

年：32,397,000港元）和应收其他个人（具

有个人担保之借款人）贷款总额51,457,000

港元（2022年：54,305,000港元）。于过往年

度，管理层经考虑相关公共资料后，已对

信贷出现信贷减值之结余进行评估，并采

取各项行动收回该等结余。管理层已要求

借款人结付贷款，于上年度，已收取借款

人透过现金或物业结付之总额49,474,000

港元。于上年度，由于抵押资产价值高于

借出金额，故新授出总额为16,000,000港

元之应收贷款并无作出减值拨备。于本年

度，借款人与本集团就结付进行协商，其

中包括(i) 抵押资产的变动及(i)借款人承诺

寻求偿还若干其他借款人的信贷减值贷款。

其后，于本年度，已收取6,799,000港元。

由于抵押资产已被多次抵押，故计提了减

值亏损16,000,000港元。

以下为本集团于本年度的贷款融资业务须

予披露交易：

延长提供予瑞昌的财务资助

于2021年9月13日，Planetic（作为贷款人）与

瑞昌控股有限公司（「瑞昌」，一间于香港注

册成立的有限责任公司）（作为借款人）订立

一份贷款协议，据此，Planetic同意向瑞昌

提供本金额为8,500,000港元之贷款，为期

3个月，年利率为3%（「瑞昌贷款I」）。

Included in the gros amount of loans receivable are

HK$83,854,000 (2022: HK$86,702,000), net of acumulated

impairment alowances of HK$83,854,000 (2022: HK$70,702,000)

due from a group of borowers including an individual (the

“Borower”) with gros amount of HK$32,397,000 (2022:

HK$32,397,000) and other individuals (with personal guarante

from that Borower) with gros amount of HK$51,457,000 (2022:

HK$54,305,000). In prior years, the management asesed, taking

into acount the relevant information from public domain, such

balances became credit-impaired and has taken various actions

to recover the balances. The management has requested the

borowers to make setlement of the loans and total setlements of

HK$49,474,000 were received from the borowers by way of cash

or properties during the Previous Year. During the Previous Year,

no alowance for impairment was made for a loan receivable newly

granted with gros amount of HK$16,000,000 since the value

of pledged aset is higher than the value of amount borowed.

During the Year, there is a negotiation betwen the Borower and

the Group on setlements which consist of (i) a change in the

pledged aset and (i) the Borower’s comitment on pursuing

the repayment of certain other borowers’ credit-impaired loans.

Subsequently, during the Year, HK$6,799,000 was received. As

the pledged aset has ben multiple-mortgaged, an impairment

los of HK$16,000,000 was provided.

Below were the disclosable transactions of the Group on loan

financing busines during the Year:

Extensions of financial asistance to Supreme Sino

On 13 September 2021, Planetic as lender entered into a loan

agrement with Supreme Sino Holdings Limited (“Supreme

Sino”) as borower (a company incorporated in Hong Kong with

limited liability), pursuant to which Planetic had agred to provide

a loan in a principal amount of HK$8,500,000 to Supreme Sino for

a term of 3 months at an interest rate of 3% per anum (the “S

Loan I”).

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

于2021年11月12日，Planetic与瑞昌订立另

一份贷款协议，据此，Planetic同意提供本

金总额为50,000,000港元之贷款予瑞昌（包

括瑞昌贷款I之本金及累计利息），为期6个

月，年利率为9%（「瑞昌贷款I」）。瑞昌贷款

I以瑞昌当时全部已发行股本之股份押记、

以瑞昌拥有位于香港九龙旺角之商业物业（当

时市值约为91,000,000港元）的所有业权、

权利及权益之第一法定押记，以及由瑞昌

全资实益拥有人的唯一董事及唯一股东的

个人担保作抵押。于2022年5月11日，订约

方订立补充贷款协议，以按相同利率将瑞

昌贷款I的偿还日期延长至2022年12月29

日。于2022年12月30日，订约方订立补充

贷款协议，以按年利率12%将瑞昌贷款I的

偿还日期进一步延长至2023年12月29日。

根据上市规则，提供及延长瑞昌贷款I构

成本公司须予披露交易，详情载于本公司

日期分别为2021年11月12日、2022年5月11

日及2022年12月30日的公布。

上市附属公司

本公司的主要上市附属公司高山及其附属

公司（统称「高山集团」）从事物业发展、物

业投资（包括拥有及租赁投资物业）、证券

及其他投资以及贷款融资业务。

投资高山股份

于2022年4月1日，本集团透过运荣投资有

限公司、Landmark Profits Limited和佳豪发

展有限公司（「佳豪」）（均为本公司之全资附

属公司）持有合共696,370,840股高山股份，

占高山当时已发行股本总额约74.76%。

On 12 November 2021, Planetic entered into another loan

agrement with Supreme Sino, pursuant to which Planetic

had agred to provide a loan in an agregate principal amount

of HK$50,000,000 to Supreme Sino (comprising the principal

and acrued interest of S Loan I) for a term of 6 months at an

interest rate of 9% per anum (the “S Loan I”). The S Loan

I is secured by a share charge over the then entire isued share

capital of Supreme Sino, a first legal charge over al the title,

rights and interest in comercial properties located in Mongkok,

Kowlon, Hong Kong (with the then market value of aproximately

HK$91,000,000) owned by Supreme Sino and a personal

guarante by the sole director and the sole shareholder of the

wholy-owned beneficial owner of Supreme Sino. On 11 May 2022,

the parties entered into a suplemental loan agrement to extend

the repayment date of the S Loan I to 29 December 2022 at the

same interest rate. On 30 December 2022, the parties entered into

a suplemental loan agrement to further extend the repayment

date of the S Loan I to 29 December 2023 at an interest rate of

12% per anum.

The provision and the extension of the S Loan I constitute

discloseable transaction under the Listing Rules for the Company,

details of which were set out in the anouncements of the

Company dated 12 November 2021, 11 May 2022 and 30

December 2022 respectively.

LISTED SUBSIDIARY

Eminence, the major listed subsidiary of the Company, and its

subsidiaries (colectively the “Eminence Group”), is engaged

in property development, property investment comprising the

ownership and rental of investment properties, investment in

securities and others and loan financing busineses.

Investment in Eminence Shares

As at 1 April 2022, the Group, through Ace Winer Investment

Limited, Landmark Profits Limited and Godco Development

Limited (“Godco”) (al of which were wholy-owned subsidiaries

of the Company), held an agregate of 696,370,840 shares of

Eminence, representing aproximately 74.76% of the then total

isued share capital of Eminence.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

(a) 于2022年4月完成的高山配售

于2022年4月20日，高山完成向不少于

六(6)名承配人（承配人及其实益拥有

人均为独立第三方）按配售价每股配售

股份0.10港元配售合共186,280,000股

高山股份（「高山配售I」）。有关更多详

情，请参阅高山日期分别为2022年3月

30日及2022年4月20日的公布。

紧随完成高山配售I后，本集团于高山

的持股比例由74.76%下降至62.30%。

(b) 调整兑换价及行使高山可换股票据

于2022年4月1日，佳豪持有之可换股票

据之尚未兑换本金总额为97,280,000

港元，赋予佳豪可兑换合共为

389,120,000股高山股份，详情如下：

(a) Eminence Placing completed in April 2022

On 20 April 2022, Eminence completed a placing of a total

of 186,280,000 Eminence shares at the placing price of

HK$0.10 per placing share to not les than six (6) alotes

who and whose beneficial owners are independent third

parties (the “Eminence Placing I”). For more details, please

refer to the anouncements of Eminence dated 30 March

2022 and 20 April 2022 respectively.

Imediately upon the completion of the Eminence Placing I,

the shareholding percentage of the Group in Eminence was

decreased from 74.76% to 62.30%.

(b) Adjustment of conversion price and exercise of

Eminence Convertible Notes

As at 1 April 2022, the total outstanding principal amount

of convertible notes held by Godco was HK$97,280,000

which entitled Godco to convert into a total of 389,120,000

Eminence shares, details as folows:

Isue date

Outstanding

principal amount

Number of

Shares

Conversion

price

Anual

InterestMaturity Date

发行日期尚未兑换之本金额股份数目兑换价年利率到期日

HK$HK$

港元港元

2017.05.1116,000,00064,000,0000.254%2024.08.28

2017.09.2611,280,00045,120,0000.254%2024.08.28

2019.08.28 (“2019 CN”)

（「2019年可换股票据」）

70,000,000280,000,0000.254%2024.08.28

Total97,280,000389,120,000

总计

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

完成高山配售I后，高山已发行股份

换取现金，价格低于其目前市价的

95%。根据2019年可换股票据的条

款及条件，2019年可换股票据的兑换

价已由每股高山股份0.25港元调整至

0.24港元，而悉数兑换2019年可换股

票据后将予配发及发行的高山股份总

数则由280,000,000股高山股份增至

291,666,666股高山股份。

佳豪悉数行使于上述高山可换股票据

项下的换股权，并已于2022年7月25日

完成。紧随高山可换股票据兑换完成

后，本集团持有合共1,097,157,506股

高山股份，占高山已发行股本总额约

72.25%。

(c) 于2022年9月完成的高山配售

于2022年9月26日，高山完成向不少于

六(6)名承配人（承配人及其实益拥有

人均为独立第三方）按配售价每股配售

股份0.068港元配售合共607,400,000

股高山股份（「高山配售I」）。有关更多

详情，请参阅高山日期分别为2022年

7月27日、2022年8月16日及2022年9月

26日的公布以及日期为2022年8月23日

的通函。

紧随完成高山配售I后，本集团于高山

的持股比例由72.25%下降至51.60%。

高山仍为本公司的附属公司。

(d) 2023年可换股票据

于2023年2月20日，买卖协议及其项下拟

进行之交易已完成，而合共1,971,698,113

股每股面值0.01港元的高山转换股份（初

步兑换价为每股高山转换股份0.106港

元（可予调整）应根据2023年可换股票

据的条款及条件行使换股权时向佳豪

配发及发行。其详情已于上文「非常重

大出售事项：出售投资物业予高山集团」

一节披露。

Folowing the completion of Eminence Placing I, Eminence

has isued shares for cash at a price which is les than

95% of its curent market price. Pursuant to the terms

and conditions of the 2019 CN, the conversion price of

2019 CN has ben adjusted from HK$0.25 to HK$0.24 per

Eminence share and the total number of Eminence shares

would be aloted and isued upon ful conversion of the

2019 CN increased from 280,000,000 Eminence shares to

291,666,666 Eminence shares.

Godco fuly exercised the conversion rights under the

aforesaid Eminence convertible notes which was completed

on 25 July 2022. Imediately upon the completion of the

conversion of the Eminence convertible notes, the Group

held an agregate of 1,097,157,506 shares of Eminence,

representing aproximately 72.25% of the total isued share

capital of Eminence.

(c) Eminence Placing completed in September 2022

On 26 September 2022, Eminence completed a placing of a

total of 607,400,000 Eminence shares at the placing price of

HK$0.068 per placing share to not les than six (6) alotes

who and whose beneficial owners are independent third

parties (the “Eminence Placing I”). For more details, please

refer to the anouncements of Eminence dated 27 July 2022,

16 August 2022, 26 September 2022 and the circular dated

23 August 2022 respectively.

Imediately upon completion of the Eminence Placing I,

the shareholding percentage of the Group in Eminence was

decreased from 72.25% to 51.60%. Eminence remains as a

subsidiary of the Company.

(d) 2023 CN

On 20 February 2023, the Sale and Purchase Agrements

and the transactions contemplated thereunder was

completed and a total of 1,971,698,113 Eminence conversion

shares with par value of HK$0.01 at an initial conversion

price of HK$0.106 per Eminence conversion share (subject

to adjustments) shal be aloted and isued to Godco upon

exercise of the conversion rights pursuant to the terms and

conditions of the 2023 CN. Details of which was disclosed

in the above section headed “Very Substantial Disposal of

investment properties to Eminence Group”.

---

2023
2023年
24,408
2,786
27,194
24,225
58,970
4,602
63,572
3.75
3.43
3.48
3.19

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

高山集团于本年度的业绩

高山集团于本年度的财务业绩概要如下：

Performance of Eminence Group during the Year

The financial results of Eminence Group during the Year are

highlighted as below:

For the year ended 31 March

截至3月31日止年度

2022年

(Restated)Change

（经重列）变动

Continuing operations持续经营业务

Revenue (HK$’000)营业额（千港元）

Rental income租金收入30,528(20.0)%

Interest income from

loan financing

来自贷款融资之

利息收入6,553(57.5)%

Total revenue总营业额37,081(26.7)%

Gros profit (HK$’000)毛利（千港元）34,171(29.1)%

Profit for the year from continuing

operations (HK$’000)

来自持续经营业务之

本年度溢利（千港元）86,523(31.8)%

Discontinued operation已终止经营业务

Profit for the year (HK$’000)本年度溢利（千港元）29,924(84.6)%

Profit atributable to owners of

Eminence (HK$’000)

高山拥有人应占溢利

（千港元）116,447(45.4)%

Earnings per share (HK cents)每股溢利（港仙）

From continuing and

discontinued operations

来自持续及已终止

经营业务

— Basic— 基本12.50(70.0)%

— Diluted— 摊薄9.77(64.9)%

From continuing operations来自持续经营业务

— Basic— 基本9.29(62.5)%

— Diluted— 摊薄7.51(57.5)%

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

于2023年3月31日及本年报日期，高山集团

持有的发展土地组合如下：

于2023年3月31日，高山集团的投资物业组

合包括位于香港、中国及新加坡的住宅、

商业及工业单位。于本年度，高山集团录得

来自持续经营业务的租金收入约24,408,000

港元（2022年：约30,528,000港元）及投资物

业公平值变动产生的来自持续经营业务的

公平值收益约78,967,000港元（2022年：约

48,188,000港元）。

有关高山集团业务及财务业绩的更详细资

料，请参阅其截至2023年3月31日止年度之

年报。

As at 31 March 2023 and the date of this anual report, the

development land portfolio held by Eminence Group as below:

Location

Intended

usage

Aproximate

site area

Anticipated

year of

completion

位置拟定用途概约地盘面积预计竣工年份

(square fet)

（平方呎）

Nos. 646, 648, 648A Castle Peak Road, Kowlon, Hong KongIndustrial9,2062026

香港九龙青山道646、648、648A号工业2026年

No. 121 King Lam Stret, Kowlon, Hong KongIndustrial5,4832023

香港九龙琼林街121号工业2023年

Nos. 11, 13 and 15 Matheson Stret, Causeway Bay, Hong

Kong

Comercial

商业

2,8572023

2023年

香港铜锣湾勿地臣街11号、13号及15号

Nos. 1B-1E Davis Stret and Nos. 93 and 95 Catchick Stret,

Kenedy Town, Hong Kong

Residential

住宅

7,1222025

2025年

香港坚尼地城爹核士街1B至1E号以及

吉席街93号及95号

As at 31 March 2023, Eminence Group’s portfolio of investment

properties comprised of residential, comercial and industrial

units located in Hong Kong, the PRC and Singapore. During the

Year, Eminence Group recorded rental income from continuing

operations of aproximately HK$24,408,000 (2022: aproximately

HK$30,528,000) and fair value gain from continuing operations

of aproximately HK$78,967,000 (2022: aproximately

HK$48,188,000) arising from change in fair value of investment

properties.

For more detailed busines and financial performance of Eminence

Group, please refer to its anual report for the year ended 31

March 2023.

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Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

流动资金及财务资源

本集团透过内部产生的现金流及银行借贷

为其营运提供资金。于2023年3月31日，本

集团银行借贷总额约为3,529,177,000港元

（2022年：约3,562,704,000港元）。于本年

度，本集团的资产负债比率（即银行借贷总

额占权益总额之百分比）约为0.71（2022年：

约0.72）。

于2023年3月31日，本集团之流动资产

净值约为4,404,437,000港元（2022年：约

4,491,434,000港元）。流动比率约为3.0（2022

年：约3.8）。于2023年3月31日，现金及现

金等价物约为398,894,000港元（2022年：约

184,425,000港元），较上年度增加约1.2倍或

约214,469,000港元。

LIQUIDITY AND FINANCIAL RESOURCES

The Group financed its operations through internaly generated

cash flow and bank borowings. As at 31 March 2023, the Group

had agregate bank borowings amounted to aproximately

HK$3,529,177,000 (2022: aproximately HK$3,562,704,000).

The gearing ratio of the Group, calculated as a ratio of total bank

borowings to total equity, for the year was aproximately 0.71

(2022: aproximately 0.72).

As at 31 March 2023, the Group has net curent asets of

aproximately HK$4,404,437,000 (2022: aproximately

HK$4,491,434,000). Curent ratio was aproximately 3.0 (2022:

aproximately 3.8). The cash and cash equivalents as at 31 March

2023 was aproximately HK$398,894,000 (2022: aproximately

HK$184,425,000), representing an increase of aproximately 1.2

times or aproximately HK$214,469,000 compared to the Previous

Year.

---

2023
2023年
HK$’000
千港元
1,615,464
884,750
876,325
152,638
3,529,177
(1,615,464)
1,913,713

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

本集团有抵押银行借贷之到期情况载列如

下：

于2023年3月31日，本集团有抵押银行借

贷的年利率按香港银行同业拆息加1.0%至

香港银行同业拆息加1.825%、伦敦银行同

业拆息加0.8%至伦敦银行同业拆息加1.0%

（2022年：香港银行同业拆息加1.0%至香港

银行同业拆息加1.825%、伦敦银行同业拆

息加0.8%至伦敦银行同业拆息加1.0%）计

算，实际年利率介乎4.21%至5.86%（2022

年：1.24%至2.11%）。

The maturity profile of the Group’s secured bank borowings is set

out below:

As at 31 March

于3月31日

2022年

HK$’000

千港元

Carying amount repayable as folows (based on the scheduled repayment

dates set out in the loan agrements):

应偿还之账面值如下（根据载列于贷款协议之指定偿还日期）：

— within a period not exceding one year1,206,455

在不超过一年的时间内

— within a period of more than one year but not exceding two years888,846

在超过一年但不超过两年的时间内

— within a period of more than two years but not exceding five years1,237,338

在超过两年但不超过五年的时间内

— within a period of more than five years230,065

在五年以上的时间内

3,562,704

Les: Amount due within one year shown under curent liabilities(1,206,455)

减：显示于流动负债之一年内到期金额

Amount due after one year shown under non-curent liabilities2,356,249

显示于非流动负债之一年后到期金额

As at 31 March 2023, the Group’s secured bank borowings cary

interest at HIBOR plus 1.0% to HIBOR plus 1.825%, LIBOR plus

0.8% to LIBOR plus 1.0% (2022: HIBOR plus 1.0% to HIBOR plus

1.825%, LIBOR plus 0.8% to LIBOR plus 1.0%) per anum, with

efective interest ranging from 4.21% to 5.86% (2022: 1.24% to

2.11%) per anum.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

资产扺押

于2023年3月31日，本集团的银行贷款总额约

3,529,177,000港元（2022年：约3,562,704,000

港元）乃以本集团账面净值约为7,851,249,000

港元（2022年：约7,464,811,000港元）之出租

物业、投资物业、持作出售发展物业、持

作出售物业、人寿保单以及香港及海外之

上市股本证券作为抵押。此外，一间银行

就一个香港物业发展项目授予的一笔信贷

融资乃由本集团之附属公司所持有之公平

值为11,400,000港元之300,000,000股高山

股份（2022年：公平值为37,200,000港元之

300,000,000股高山股份）作抵押。

财务政策

于本年度，本集团分散其资金来源，包括

内部产生之现金流及计息银行借款，为业

务营运提供资金。本集团定期审阅其主要

资金状况，确保拥有充足财务资源以履行

其财务责任。

外汇波动之风险

所有银行借贷以港元计值。本集团之收入

及付款（大部分以港元计值）符合本集团营

运开支之货币需求。因此本集团于回顾年

度内并无进行任何对冲活动。本集团管理

层认为，于本集团的一般及日常业务过程

中，并无重大外汇风险。

CHARGES OF ASETS

As at 31 March 2023, bank loans of the Group in the agregate

amount of aproximately HK$3,529,177,000 (2022: aproximately

HK$3,562,704,000) which were secured by leasehold properties,

investment properties, properties held for development for

sale, properties held for sale, life insurance policies and listed

equity securities in Hong Kong and overseas of the Group having

a net bok value of aproximately HK$7,851,249,000 (2022:

aproximately HK$7,464,811,000). In adition, a credit facility

granted by a bank for a property development project in Hong

Kong was secured by pledge of 300,000,000 Eminence shares

with fair value of HK$11,400,000 (2022: 300,000,000 Eminence

shares with fair value of HK$37,200,000) held by a subsidiary of

the Group.

TREASURY POLICY

The Group diversifies its source of funds including internal

generated cash flow and interest-bearing bank borowings during

the Year to generate source of funds for its busines operations.

The Group regularly reviews its major funding positions to ensure

that it has adequate financial resources in meting its financial

obligations.

EXPOSURE ON FOREIGN EXCHANGE

FLUCTUATIONS

Al bank borowings are denominated in Hong Kong dolars. The

revenue and payments of the Group, being mostly denominated

in Hong Kong dolars, matches the curency requirements of

the Group’s operating expenses. The Group therefore has not

engaged in any hedging activities during the Year under review.

Management of the Group is of the opinion that the Group has

no material foreign exchange exposure in the usual course of the

Group’s daily operation.

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

或然负债

于2023年3月31日，本集团并无任何重大或

然负债（2022年：无）。

资本开支

于本年度，本集团已投资约578,000港元

（2022年：约1,924,000港元）于购买物业、

厂房及设备，及概无增置投资物业（2022年：

41,433,000港元）。

资本承担

于2023年3月31日，本集团已订约但未拨备

之资本性开支的资本承担约为19,635,000

港元（2022年：20,339,000港元）。

报告期间后之事项

(1) 高山一间附属公司进一步出售新加

坡物业

于2023年4月14日，买方（独立第三方）

接纳并行使Grow Wel授予的选择权，

根据Grow Wel与买方订立的选择购

买权的条款及条件按售价13,008,888

新加坡元（相当于约76,752,400港元）

购买一新加坡住宅公寓。出售事项构

成本公司的一项主要交易，以及上市

规则项下高山的一项非常重大出售事

项。出售事项乃由股东根据上市规则

第14.44条及高山股东于2023年5月31

日举行之股东特别大会上批准。该交

易详情载于本公司及高山发布的日期

为2023年4月14日之联合公布及日期

为2023年5月8日之联合通函，以及高

山发布的日期为2023年5月31日之公

布。

出售事项将于2023年7月7日完成。本

集团出售事项预计确认收益1,808,888

新加坡元（相当于约10,672,400港元）。

CONTINGENT LIABILITIES

The Group did not have any significant contingent liabilities as at 31

March 2023 (2022: nil).

CAPITAL EXPENDITURE

For the Year, the Group invested aproximately HK$578,000 (2022:

aproximately HK$1,924,000) on the acquisition of property, plant

and equipment, and no aditions of investment properties (2022:

HK$41,433,000).

CAPITAL COMITMENTS

As at 31 March 2023, the Group had capital comitments in

respect of capital expenditure contracted for but not provided of

aproximately HK$19,635,000 (2022: HK$20,339,000).

EVENTS AFTER REPORTING PERIOD

(1) Further disposal of property in Singapore by a

subsidiary of Eminence

On 14 April 2023, the purchaser (an independent third

party) acepted and exercised the option granted by Grow

Wel to purchase a residential apartment in Singapore at

a sale price of S$13,008,888 (equivalent to aproximately

HK$76,752,400) subject to the terms and conditions of the

option to purchase entered into betwen Grow Wel and the

purchaser. The disposal constitutes a major transaction for

the Company and a very substantial disposal for Eminence

under the Listing Rules. The disposal was aproved by the

Shareholders pursuant to Rule 14.44 of the Listing Rules and

the Eminence shareholders at a special general meting held

on 31 May 2023. Details of this transaction were set out in

the joint anouncement dated 14 April 2023 and joint circular

dated 8 May 2023 published by the Company and Eminence

and the anouncement dated 31 May 2023 published by

Eminence.

The completion of the disposal shal take place on 7 July

2023. The Group is expected to recognise a gain on the

disposal of aproximately S$1,808,888 (equivalent to

aproximately HK$10,672,400).

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

(2) 有关高山配售新股的视作出售事项

于2023年5月29日，高山与配售代理

订立配售协议，据此，高山已有条件

同意发行，且配售代理已有条件同

意促使不少于六(6)名承配人（承配人

及其实益拥有人均为独立第三方）根

据配售协议所载条款及条件按每股

配售股份配售价0.50港元认购最多

50,000,000股新高山股份（假设高山股

本重组已生效）。

假设全部配售股份成功配售，本公司

于高山之股权将由约51.60%摊薄至

约26.59%。根据上市规则，本公司于

高山之相关股权摊薄构成本公司之视

作出售交易及主要交易。本公司将于

2023年7月17日召开股东特别大会，供

股东考虑并酌情批准配售协议及其项

下拟进行之交易。有关详情载于本公

司日期为2023年5月30日、2023年6月

14日之公布及日期为2023年6月27日之

通函。

配售股份将根据特别授权配发及发行，

其须待高山股东于将于2023年7月17

日召开的股东特别大会上批准后方可

作实（假设股本重组于同一大会上获

批准并已生效）。高山股本重组及配

售新股的详情载于高山日期均为2023

年5月29日的两份公布及日期为2023

年6月23日的通函。

(2) Demed disposal in relation to placing of new

shares by Eminence

On 29 May 2023, Eminence entered into a placing

agrement with a placing agent pursuant to which, Eminence

has conditionaly agred to isue, and the placing agent has

conditionaly agred to procure not les than six (6) alotes

(who and whose beneficial owners are independent third

parties) to subscribe for a maximum of up to 50,000,000

new Eminence shares at the placing price of HK$0.50 per

placing share (asuming the Eminence capital reorganisation

has become efective) subject to the terms and conditions

set out in the placing agrement.

Asuming al the placing shares are sucesfuly placed,

the shareholding interest of the Company in Eminence wil

be diluted from aproximately 51.60% to aproximately

26.59%. Such dilution of shareholding interest in Eminence

of the Company constitutes a demed disposal transaction

and a major transaction of the Company under the Listing

Rules. A special general meting of the Company shal be

held on 17 July 2023 for the Shareholders to consider and, if

thought fit, aprove the placing agrement and transactions

contemplated thereunder. Details of which were set out in

the Company’s anouncements dated 30 May 2023, 14 June

2023 and the circular dated 27 June 2023.

The placing shares wil be aloted and isued under a specific

mandate which are subject to the aproval of the Eminence

shareholders at a special general meting to be convened

on 17 July 2023, asuming the capital reorganisation be

aproved at the same meting and has become efective.

Details of the Eminence capital reorganisation and placing

of new shares were set out in two anouncements both

dated 29 May 2023 and the circular dated 23 June 2023 of

Eminence.

---

Management Discusion and Analysis

管理层讨论及分析

永义国际集团有限公司 2022/23年报

主要风险及不确定性

本集团的业务、财务状况、经营业绩及增

长前景可能受到与本集团业务直接或间接

相关的风险及不确定性所影响，包括以下

各主要风险：(i)香港经济状况，其可能直

接影响物业市场；(i)用作未来发展的合适

土地储备供应；(i)近年香港建筑成本不断

攀升；(iv)发展中物业的商业周期可能受多

项因素影响，及本集团的营业额将直接受

可供销售及交付的物业组合影响；(v)所有

建筑工程均外判予独立第三方，而其可能

无法按照本集团的质量及安全标准或于本

集团要求的时限内提供令人满意的服务；(vi)

金融资产及投资物业产生的公平值收益或

亏损波动；(vi)提供贷款的信贷风险及可收

回性，其于经济低迷时可能会产生坏账；

及(vi)借款人未能还款或违反合约责任带

来的信贷风险，继而导致现金流受阻及收

回成本增加。

为应对上述潜在风险，本集团设有一套内

部监控及风险管理制度以应付潜在风险，

并严格监控优质客户及供应商的挑选过程。

本集团持续制定及检讨有关风险控制的策

略、政策及指引，令本集团能够有效和及

时地监控及应对风险。本集团亦积极提出

解决方案，以降低潜在风险对本集团业务

的影响。

前景

防疫措施已有所放松，经济及社会活动已

逐步恢复。此外，新措施（如调整首套房买

家从价印花税价值幅度）已推出以支持物业

市场的发展，且预期对经济有刺激作用。

PRINCIPAL RISKS AND UNCERTAINTIES

The Group’s busineses, financial condition, results of operations

and growth prospects may be afected by risks and uncertainties

directly or indirectly pertaining to the Group’s busineses,

including the folowing highlighted risks of (i) Hong Kong economic

conditions which may directly afect the property market; (i)

availability of suitable land bank for future development; (i) the

continuous escalation of construction cost in Hong Kong in recent

years; (iv) busines cycle for property under development may

be influenced by a number of factors and the Group’s revenue

wil be directly afected by the mix of properties available for

sale and delivery; (v) al construction works were outsourced to

independent third parties and they may fail to provide satisfactory

services adhering to the Group’s quality and safety standards or

within the timeline required by the Group; (vi) fluctuations of fair

value gain or los incured on financial asets and investment

properties; (vi) credit risk and recoverability of provision of loans

which may incur bad debts during the downturn of economy; and

(vi) credit risk on resulting from loan borowers’ failure to repay or

default contractual obligations which may result in an interuption

of cash flows and increased costs for colection.

In response to the abovementioned posible risks, the Group has

a series of internal control and risk management system to cope

with the posible risks and has serious scrutiny over the selection

of quality customers and supliers. The Group keps developing

and reviewing strategies, policies and guidelines on risk control,

which enable the Group to monitor and response to risk efectively

and promptly. The Group also actively proposes solutions to lower

the impact of the posible risks on the busineses of the Group.

PROSPECTS

Anti-pandemic measures have ben relaxed, economic and social

activities have gradualy resumed. In adition, new measures

such as adjustment to the value bands of Ad Valorem Stamp

Duty for First-home buyers have ben introduced to suport the

development of the property market and are expected to have a

stimulating efect on the economy.

---

Management Discusion and Analysis

管理层讨论及分析

Easyknit International Holdings Limited 2022/23 Anual Report

全球免检疫旅游的恢复预期为经济活动提

供更多的机会，从而刺激香港2023年经济

发展。尽管香港物业市场一直承受加息及

通货膨胀带来的压力，但该行业仍受惠于

强劲需求。重新通关无疑激励了内部消费，

游客重返香港将支持零售进一步复苏。零

售市场预期于本年度逐步回升，于2024年

显著增长且预期对商业空间的需求将增加。

本集团将继续致力发展现有主要业务，同

时探索其他机会，务求为其股东提供稳定

及有利的回报，并加强其各业务分部。

雇员

于2023年3月31日，本集团共有65名员工

（2022年：89名）。于本年度内，员工成本（包

括董事酬金）约为71,261,000港元（2022年：

约57,970,000港元）。本集团根据雇员之表

现、经验及现行业内惯例而厘定彼等之薪

酬。本集团根据香港法例第485章《强制性

公积金计划条例》之规定为本集团所有香

港合资格雇员作出强积金界定供款。本公

司于2012年7月5日采纳的购股权计划已于

2022年7月4日到期（「2012年购股权计划」）。

2012年购股权计划到期后，于本年报日期，

本公司概无其他购股权计划。

The resumption of quarantine-fre travel around the world is

expected to revive the growth momentum of Hong Kong in 2023

by providing more oportunities for economic activities. While the

Hong Kong property market has ben under presure due to rate

hikes and inflation, the sector is stil underpined by solid demand.

The reopening of borders has undoubtedly encouraged domestic

consumption, the return of travelers to Hong Kong wil suport

further retail recovery. The retail market is expected to recover

gradualy towards this year, with a significant growth in 2024 which

the demand for comercial space is expected to increase.

The Group wil continue to focus its eforts in the development of

its existing principal busineses while exploring other oportunities

with a view to providing steady and favourable returns for its

shareholders and strengthen every segment of it busineses.

EMPLOYES

As at 31 March 2023, the Group had 65 employes (2022: 89).

Staf costs (including Directors’ emoluments) amounted to

aproximately HK$71,261,000 for the Year (2022: aproximately

HK$57,970,000). The Group remunerates its employes based on

individual performance, experience and prevailing industry practice.

The Group provides a defined contribution to Mandatory Provident

Fund as required under the Mandatory Provident Fund Schemes

Ordinance (Chapter 485 of the Laws of Hong Kong) for al eligible

employes of the Group in Hong Kong. The share option scheme

adopted by the Company on 5 July 2012 was expired on 4 July

2022 (the “2012 Share Option Scheme”). Folowing the expiry of

the 2012 Share Option Scheme, the Company has no other share

option schemes as at the date of this anual report.

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Biographical Details of Directors

董事之履历

永义国际集团有限公司 2022/23年报

官可欣女士

主席、首席行政总裁兼执行董事

官可欣女士，38岁，于2020年8月13日调任

为本公司主席兼首席行政总裁及执行委员

会主席。彼于2010年获委任为本公司执行

董事兼授权代表及执行委员会之成员。彼

亦为本集团多间附属公司的董事。彼于

2007年自英国杜伦大学取得经济学和政治

学文学士学位。彼亦于2009年自英国法

律大学取得法律学士学位及法律实务课程

资格。官女士为本公司副主席雷玉珠女士

之女儿。

雷玉珠女士

副主席兼执行董事

雷玉珠女士，65岁，为本集团之共同创办

人、本公司执行董事兼副主席，以及执行

委员会之成员。彼亦为本公司之多间附属

公司的董事。此外，雷女士亦为高山之执

行董事兼副主席及执行委员会之成员，亦

为高山之多间附属公司的董事。雷女士从

事纺织业逾30年，并于成衣设计、制造、

市场推广及分销方面拥有丰富经验。雷女

士于1994年获委任加入董事会为执行董事。

雷女士于2006年获委任为本公司副主席。

雷女士为本集团共同创办人官永义先生之

妻子。彼亦为本公司执行董事官可欣女士

之母亲。

Ms. KON Ho Yan Candy

President, Chief Executive Oficer and Executive Director

Ms. Kon Ho Yan, Candy, aged 38, has ben re-designated to

the president and chief executive oficer, and the chairman of

the Executive Comite of the Company on 13 August 2020.

She was apointed as an executive Director and authorised

representative and a member of the Executive Comite of the

Company in 2010. She is also a director of various subsidiaries

of the Group. Ms. Kon obtained a Bachelor of Arts degre in

Economics and Politics from the University of Durham, England in

2007. She also received her Bachelor of Laws degre and Legal

Practice Course qualification in 2009 from the University of Law,

England. Ms. Kon is the daughter of Ms. Lui Yuk Chu, the vice

president of the Company.

Ms. LUI Yuk Chu

Vice President and Executive Director

Ms. Lui Yuk Chu, aged 65, is a co-founder of the Group, an

executive Director and vice president and a member of the

Executive Comite of the Company. She is also a director

of various subsidiaries of the Company. Besides, Ms. Lui is an

executive director and deputy chairman, and a member of the

executive comite of Eminence and serves as director of various

subsidiaries of Eminence. Ms. Lui has ben involved in the textiles

industry for over 30 years and has extensive experience in design,

manufacturing, marketing and distribution of aparel. Ms. Lui was

apointed to the Board as an executive Director in 1994. In 2006,

Ms. Lui was apointed as vice president of the Company. Ms. Lui

is the wife of Mr. Kon Wing Ye, the co-founder of the Group.

She is also the mother of Ms. Kon Ho Yan Candy, an executive

Director.

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Biographical Details of Directors

董事之履历

Easyknit International Holdings Limited 2022/23 Anual Report

Mr. TSUI Chun Kong

Independent Non-executive Director

Mr. Tsui Chun Kong, aged 72, has ben an independent

non-executive Director since 2004. He is also a member and the

chairman of the Audit Comite, a member of the Remuneration

Comite and the Nomination Comite of the Company.

He obtained a Master’s Degre in Busines Administration from

the Oklahoma City University in the United States in 1991 and

is a felow member of both The Hong Kong Institute of Certified

Public Acountants and The Asociation of Chartered Certified

Acountants. Mr. Tsui has over 40 years of experience in the public

acounting profesion and the comercial sector, especialy the

travel industry. He has experience in the preparation for the listing

of shares on the Stock Exchange and worked for a few listed

companies. Mr. Tsui is now practising as a public acountant under

his own name.

Mr. JONG Kon Sang

Independent Non-executive Director

Mr. Jong Kon Sang, aged 74, has ben an independent

non-executive director since 2005. He is also a member and

chairman of the Remuneration Comite, a member of the Audit

Comite and the Nomination Comite of the Company.

Curently, Mr. Jong is a felow member of The Hong Kong

Institute of Certified Public Acountants and The Asociation

of International Acountants, England; a felow member of the

Chartered Management Institute, England; a felow member of

The Taxation Institute of Hong Kong; the acountant ambasador

of The Hong Kong Institute of Certified Public Acountants; and

Honorary Vice President of Acounting Student Society of Hong

Kong University of Science and Technology. Since 2014, he has

ben elected as director and council member of the Asociation of

International Acountants, England. In the years of 2011 and 2012,

Mr. Jong was the President of The Asociation of International

Acountants, Hong Kong Branch. From 2010 to 2020, he was

a member of the Regional Advisory Comite of the Hong

Kong Hospital Authority. In 2019, Mr. Jong was apointed as the

alternative structured manager of Shek Lei Catholic Primary Schol

and Nam Wah Catholic Secondary Schol. Mr. Jong was apointed

by the foregoing schols in May and June 2020 respectively

as Schol Sponsoring Body Manager of the Incorporated

Management Comite comenced from 1 September 2020

to 31 August 2023. He has also ben apointed as a Sponsoring

Body Manager of Shung Tak Catholic English Colege for his tenure

of ofice from 1 September 2021 to 31 August 2024. Mr. Jong has

over 40 years of management experience in the financial, industrial

and property busines.

徐震港先生

独立非执行董事

徐震港先生，72岁，自2004年为独立非执

行董事。彼亦为本公司审核委员会之成员

兼主席、薪酬委员会及提名委员会之成员。

彼于1991年取得美国奥克拉荷马城大学之

工商管理硕士学位，现为香港会计师公会

及英国特许公认会计师公会资深会员。徐

先生于会计专业及商界拥有逾40年经验，

尤以旅游业为主。彼具有筹备股份于联交

所上市之经验，亦曾于多间上市公司工作。

徐先生现时为私人执业会计师。

庄冠生先生

独立非执行董事

庄冠生先生，74岁，自2005年为独立非执

行董事。彼亦为本公司薪酬委员会之成员

兼主席、审核委员会及提名委员会之成员。

庄先生现为香港会计师公会及英国际会

计师公会之资深会员；英国特许管理学会

资深会员；香港税务学资深会员；香港会

计师公会计师大使；及香港科技大学会

计系学生会荣誉副会长。自2014年，彼获

委任为英国际会计师公会之董事及理事。

于2011年及2012年，庄先生为国际会计师

公会香港分会之会长。于2010年至2020年

期间，彼亦为香港医院管理局区域咨询委

员会之委员。于2019年，庄先生获委任为

石篱天主教小学及天主教南华中学独立校

董。庄先生于2020年5月及6月分别被上述

学校任命为法团校董会之办学团体校董，

任期自2020年9月1日至2023年8月31日。彼

获委任为天主教崇德英文书院之办学团体

校董，任期自2021年9月1日至2024年8月31

日。庄先生于金融、工业及地产界拥有逾

40年管理经验。

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Biographical Details of Directors

董事之履历

永义国际集团有限公司 2022/23年报

Mr. LAU Chak Hang Charles

Independent Non-executive Director

Mr. Lau Chak Hang Charles, aged 36, has ben an independent

non-executive Director, the chairman and a member of the

Nomination Comite, and a member of the Audit comite

and the remuneration comite of the Company since 6 August

2020. Mr. Lau holds a Bachelor’s Degre in Enginering from the

Chinese University of Hong Kong. He is curently an executive

director at Frost & Sulivan Limited, a multinational management

consulting firm principaly engaged in market research and growth

consulting service, corporate strategic and operational advisory

service, etc. Client coverage of such company spans acros

diferent continents and wide spectrum of industries. Mr. Lau has

extensive experience in the financial industry.

刘泽恒先生

独立非执行董事

刘泽恒先生，36岁，自2020年8月6日起出

任本公司独立非执行董事、提名委员会主

席兼成员，以及审核委员会及薪酬委员会

成员。刘先生持有香港中文大学的工程学

学士学位。彼现为弗若斯特沙利文公司的

执行总监，该公司为一间跨国管理咨询公

司，主要从事市场研究和市场增长咨询服

务、企业战略和运营咨询服务等。该公司

之客户覆盖全球不同国家和各行各业。刘

先生于金融界拥有丰富的经验 。

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

本公司相信，良好的企业管治就有效的董

事会而言是至关重要的框架，为所有股东

及持份者提供问责制、稳健内部监控、合

适风险评估、监管程序及透明度。董事会

致力透过设立涵盖本集团、全面及有效的

政策、程序及体系框架，维持高水平的企

业管治常规。

企业战略及企业文化

董事会界定并引领本集团的目标、价值及

战略。本集团致力对优质物业进行战略投

资及开发，并为股东带来可观及可持续回

报。尽管经营环境波动，本集团重视雇员

关系、工作环境安全、有效使用物料、能

源及其他环境指标、提倡道德行为及诚信

的文化。健康的企业文化对良好企业管治

而言很重要，而良好企业管治为本集团达

致可持续长远成功的必要条件。董事会认

为本集团的企业文化、目标、价值及战略

均为一致。

企业管治常规

本公司企业管治常规乃依据上市规则附录

十四所载企业管治守则（「企业管治守则」）

之原则及守则条文。本公司于全年度已完

全遵守企业管治守则之守则条文，惟下列

情况除外：

守则条文第C.2.1条

主席与行政总裁之角色应有区分，并

不应由一人同时兼任

官可欣女士同时担任本公司主席及首席行

政总裁。董事会认为此安排对本公司而言

是恰当的，既能继续贯彻本公司的领导，

有助于长远策略的有效规划及更稳定执行。

The Company believes that god corporate governance provides a

framework that is esential for an efective Board, acountability,

sound internal control, apropriate risk-asesment, monitoring

procedures and transparency to al Shareholders and stakeholders.

The Board is comited to maintaining a high standard of

corporate governance practices through the establishment of a

comprehensive and eficient framework of policies, procedures

and systems throughout the Group.

CORPORATE STRATEGY AND CORPORATE

CULTURE

The Board defines and leads the purpose, values and strategy

of the Group. The Group is comited to strategicaly investing

in and developing quality properties, and to delivering atractive

and sustainable returns to the Shareholders. Despite the dynamic

operating environment, the Group places strong emphasis on

employe relations, workplace safety, and the eficient use of

materials, energy, and other environmental metrics, promoting a

culture of ethical conduct and integrity. A healthy corporate culture

is important to god corporate governance which is crucial for

achieving sustainable long-term suces of the Group. The Board

considers that the corporate culture and the purpose, value and

strategy of the Group are aligned.

CORPORATE GOVERNANCE PRACTICES

The Company’s corporate governance practices are based on

the principles and the code provisions as set out in the Corporate

Governance Code (the “CG Code”) contained in Apendix 14 to

the Listing Rules.The Company has fuly complied with the code

provisions of the CG Code throughout the Year, with the folowing

exceptions:

Code Provision C.2.1

The roles of president and chief executive oficer should

be separate and should not be performed by the same

individual

Ms. Kon Ho Yan Candy serves as president as wel as chief

executive oficer of the Company. The Board considers this

arangement to be apropriate for the Company as it preserves

the consistent leadership which is conducive to making efective

planing and beter execution of long-term strategies consistently.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2022/23年报

The Board is of the view that a balance of power and authority

is adequately ensured by the operations and governance of the

Board which comprises experienced and high caliber individuals,

with half of them being independent non-executive Directors. The

Company wil continue to review the existing structure when and

as it becomes apropriate.

Code Provision D.2.5

The isuer should have an internal audit function

The Group does not have an internal audit function. During the

Year, the Board has reviewed the efectivenes of the internal

control system of the Group and considered that the curent risk

management and internal control proceses are adequate to met

the neds of the Group in its curent busines environment and

nothing has come to its atention to cause the Board to believe

the Group’s risk management and internal control systems are

inadequate. The Board was of the view that there is no imediate

ned to set up an internal audit function within the Group,

however, shal review the ned for one on anual basis.

BOARD OF DIRECTORS

During the Year, the Board has six (6) Directors comprising thre

(3) executive Directors and thre (3) independent non-executive

Directors, namely:

Executive Directors

Ms. Kon Ho Yan Candy (President and Chief Executive Oficer)

Ms. Lui Yuk Chu (Vice President)

Mr. Tse Wing Chiu Ricky

(Vice President, resigned on 31 March 2023)

Independent Non-executive Directors

Mr. Tsui Chun Kong

Mr. Jong Kon Sang

Mr. Lau Chak Hang Charles

The biographical details of the Directors are set out in the section

headed “Biographical Details of Directors” of this anual report.

Save as disclosed in that section, to the best knowledge of the

Company, there is no other financial, busines, family or other

material relationships among the Directors.

董事会认为董事会成员不乏经验丰富及具

才干之人士（其中半数为独立非执行董事），

其营运及管治足以确保权力及职能平衡。

本公司将继续于适当时候检讨现行架构。

守则条文第D.2.5条

发行人应设立内部审核功能

本集团没有设立内部审核功能。于本年度

内，董事会已对本集团内部监控制度的有

效性进行了检讨，并认为现有风险管理及

内部监控程序足以应付本集团在当前营商

环境的需要，且董事会亦无得悉任何事件

而使其认为本集团的风险管理及内部监控

制度不足。董事会认为，本集团目前并无

设立内部审核功能的急切需要，但会每年

检讨是否需要设立。

董事会

于本年度，董事会有六(6)名董事，由三(3)

名执行董事及三(3)名独立非执行董事组成，

即：

执行董事

官可欣女士（主席及首席行政总裁）

雷玉珠女士（副主席）

谢永超先生（副主席，

于2023年3月31日辞任）

独立非执行董事

徐震港先生

庄冠生先生

刘泽恒先生

有关董事之履历详情载于本年报「董事之

履历」一节。除该节所披露者外，据本公司

所深知，董事之间概无财务、业务、家庭

或其他重大关系。

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

Role and Delegation

The Board is acountable to the Shareholders for the activities and

performance of the Group. The Board mets on a regular basis,

at least four (4) times a year at aproximately quarterly intervals,

and on other ocasions when a board-level decision on a particular

mater is required. With a view to maintaining an apropriate

balance of authority and responsibility, the Board through various

comite (each as the “Board Comite”) by delegation to

cary out their functions which set out in their respective terms

of reference. Curently, there are four (4) board comites,

namely executive comite (the “Executive Comite”), audit

comite (the “Audit Comite”), remuneration comite

(the “Remuneration Comite”) and nomination comite

(the “Nomination Comite”) (Details of each of the Board

comites are provided below in this report). The Board is

responsible for formulating of corporate strategies, reviewing and

guiding the busines and afairs, monitoring financial and operating

performance and is individual. The Board reserves the authority to

make final decisions for al major maters of the Company covering

internal control and risk management, dividend payout, major

transactions, release of financial information, apointment/removal

of Directors and auditors, and other significant operational and

financial maters.

There is no separation of the role of the president and the chief

executive oficer in the Company. Ms. Kon Ho Yan Candy as

the president provides leadership of the Board and as the chief

executive oficer has taken up the management of the Group’s

busines and overal operation. However, the day-to-day runing

of the Company has ben delegated to the divisional heads

responsible for the diferent aspects of the busines.

The Board considers that this structure wil not impair the balance

of power and authority betwen the Board and the management

of the busines of the Group given that there are a strong

and independent element on the Board and a clear division of

responsibility in runing the busines of the Group. The Board

believes that the structure outlined above is beneficial to the

Company and its busines.

角色及授权

董事会就本集团的业务活动及表现对股东

负责。董事会定期召开会议（按季度每年至

少举行四(4)次），并于须就个别事项征求董

事会决定时，召开其他会议。为维持适当

之权力与职责之平衡，董事会透过各委员

会（各自称为「董事委员会」）授权各个委员

会执行书面职权范围所载职责。目前，共

有四(4)个董事委员会，即执行委员会（「执

行委员会」）、审核委员会（「审核委员会」）、

薪酬委员会（「薪酬委员会」）及提名委员会

（「提名委员会」）（各董事委员会的详情载于

本报告下文）。董事会负责制定企业战略、

审查及指导业务与事务、监控财务及经营

业绩，并且属独立。董事会保留就本公司

所有重大事项作出最终决定的权力，包括

内部控制及风险管理、派息、主要交易、

财务资料发布、董事及核数师的委任╱罢

免以及其他重大营运及财务事项。

本公司主席及首席行政总裁的角色并无区

分。官可欣女士作为主席负责领导董事会，

作为首席行政总裁负责管理本集团业务及

整体营运。然而，本公司的日常营运已授

权予负责不同业务范畴的部门主管。

董事会认为由于董事会具备强大及独立的

元素，且本集团业务营运的责任分配清晰，

故此架构不会损害董事会与本集团业务管

理之间的权力及职能平衡。董事会相信，

上述架构有利本公司及其业务。

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2022/23年报

各会议的董事出席情况

个别董事出席本年度举行的董事会及董事

委员会议、2022年8月26日举行的股东周

年大会（「2022年股东周年大会」及2023年2

月15日举行的股东特别大会（「2023年股东

特别大会」）的详情如下：

委任及重选董事

委任新董事乃基于提名委员会及董事会之

推荐建议作出及由股东于股东大会上通过。

根据本公司细则（「公司细则」），由董事会委

任以填补临时空缺或作为现有董事会补充

成员的董事的任期至本公司下届股东大会

或下届股东周年大会为止，并于获委任后

有资格在会议上重选连任。所有董事（包括

有特定任期的董事）均须在不迟于其最后

选任或连任之后第三届股东周年大会上轮

值退任，并符合资格重选连任。

Atendance of Directors at Various Metings

Details of the atendance of individual Directors at the Board and

Board Comite metings held during the Year, anual general

meting held on 26 August 2022 (“2022 AGM”) and special

general meting held on 15 February 2023 (“2023 SGM”) are as

folows:

Metings atended/held

出席╱举行的会议

Board

Audit

Comite

Remuneration

Comite

Nomination

Comite2022 AGM2023 SGM

董事会审核委员会薪酬委员会提名委员会

2022年股东

周年大会

2023年股东

特别大会

Executive Directors执行董事

Kon Ho Yan Candy官可欣4/4—1/11/1

Lui Yuk Chu雷玉珠3/4—1/11/1

Tse Wing Chiu Ricky

(resigned on 31 March 2023)

谢永超

（于2023年3月31日辞任）4/4—1/11/11/11/1

Independent non-executive

Directors

独立非执行董事

Tsui Chun Kong徐震港4/42/21/11/11/11/1

Jong Kon Sang庄冠生4/42/21/11/11/11/1

Lau Chak Hang Charles刘泽恒4/42/21/11/11/11/1

Apointment and Re-election of Directors

The apointment of a new Director is made on the

recomendation of the Nomination Comite and the Board and

by the Shareholders in a general meting.

In acordance with the bye-laws of the Company (the “Bye-laws”),

Directors who are apointed by the Board to fil casual vacancies or

as an adition to the existing Board shal hold ofice until the next

folowing general meting or until the next folowing anual general

meting of the Company and shal be eligible for re-election at the

meting after their apointments. Al Directors, including those

apointed for a specific term, are subject to retirement by rotation

and eligible to ofer themselves for re-election at the anual

general meting no later than the third anual general meting

since the last election or re-election.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

董事的就职及持续专业发展

我们将为每一位新任命的董事提供入职培

训，以确保每一位董事熟悉董事会的角色、

董事在上市规则及相关法定要求下的责任

和义务。

根据企业管治守则之守则条文第C.1.4条，

全体董事须参加持续专业发展计划，以发

展及更新彼等之知识及技巧，确保彼等继

续为董事会作出明智及相关之贡献。有关

最新的培训材料或简报，包括上市规则及

其他适用的法定要求，会定期发送予所有

董事。本公司亦会每月及定期向董事提供

及传阅最新资讯，内容有关本集团业务、

财务状况及本集团营商环境。

所有董事已向本公司提供彼等于本年度所

接受之培训记录，包括参加研讨会、阅读

各类有关董事职责、上市规则最新资料和

企业管治政策等方面之资料，而有关记录

会由本公司之公司秘书保存，借以保留准

确及完备的培训记录。

董事委员会

董事会已设立四(4)个董事委员会，即审核

委员会、薪酬委员会、提名委员会及执行

委员会，以协助执行董事会之责任，并专

责监督本集团特定事务。各董事委员会均

获提供充足资源以履行其职责，如有必要，

可根据本公司政策获得独立专业意见。各

董事委员会根据公司细则、其特定书面职

权范围及（如适用）董事会议之程序举行

会议。董事会定期检讨及更新辖下委员会

的书面职权范围，以确保其符合现行管治

惯例。各委员会须向董事会汇报其决定及

建议（倘适合）。各董事委员会的权力及职

责载于其各自的职权范围，可于本公司及╱

或联交所网站查阅。

Induction and Continuous Profesional

Development of Directors

An induction package would be provided to each newly apointed

Director to ensure that each Director is familiar with the role of the

Board, the responsibilities and obligations of Director under the

Listing Rules and relevant statutory requirements.

Acording to the code provision C.1.4 of the CG Code, al Directors

should participate in continuous profesional development to

develop and refresh their knowledge and skils to ensure that

their contribution to the Board remains informed and relevant.

Training materials or briefings in respect of the updates on, among

other things, the Listing Rules and other aplicable statutory

requirements are regularly circulated to al Directors. The Company

also provides and circulates to the Directors with monthly and

regular updates relating to the Group’s busines, financial position

and busines environment, in which the Group operates.

Al Directors have provided a record of training they received during

the Year to the Company, which includes atending seminars,

reading various materials regarding directors’ responsibilities,

updates on the Listing Rules and corporate governance policy, etc,

and such records have ben maintained by the company secretary

of the Company for acurate and comprehensive record keping.

BOARD COMITES

The Board has established four (4) Board Comites, namely

Audit Comite, Remuneration Comite, Nomination

Comite and Executive Comite to asist in the execution

of the Board’s responsibilities and to overse particular aspect

of the Group’s afairs. Each Board Comite is provided with

suficient resources to discharge its duties and may aces to

independent profesional advice acording to the Company’s

policy, if necesary. Each Board Comite holds metings

in acordance with the Bye-laws, its specific writen terms of

reference and, where aplicable, the procedings of the Board

meting. The writen terms of reference of the Board Comites

are reviewed and updated regularly to ensure that they are aligned

with prevailing governance practices. Each comite is required

to report to the Board on its decision and recomendations,

where apropriate. The authority and duties of each of the Board

Comite are set out in its respective terms of reference which

are available on the Company’s and/or the Stock Exchange’s

websites.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2022/23年报

审核委员会

于本年度，审核委员会由三(3)名独立非执

行董事组成，即徐震港先生（主席）、庄冠

生先生及刘泽恒先生。徐震港先生及庄冠

生先生两人均拥有合适的专业资格及具备

会计及财务管理专长，符合上市规则第3.21

条所要求。

审核委员会之主要职责包括：

‧ 管理与外聘核数师的关系；

‧ 于刊发中期及全年财务报表前进行审

阅；

‧ 监察本集团之财务报告系统及内部监

控程序；及

‧ 履行企业管治职责

于本年度，审核委员会与本集团高级管理

层及本公司独立核数师会面两(2)次，以审

阅(i)本集团综合财务报表草拟本，包括在

向董事会建议审批前的截至2022年3月31日

止年度的年度业绩及截至2022年9月30日止

六个月的中期业绩；(i)本集团采纳的会计

原则及常规；及(i)本公司风险管理及内部

监控系统的成效。其亦会审阅本公司独立

核数师之独立性及客观性以及本公司独立

核数师提供予本集团之非核数服务。

审核委员会连同本公司的独立核数师审阅

了本集团本年度的综合财务报表，并信纳

本年度的综合财务报表根据适用会计准则

及上市规则附录十六编制。审核委员会因

此通过向董事会建议批准本年度的综合财

务报表。

AUDIT COMITE

During the Year, the Audit Comite comprises thre (3)

independent non-executive Directors, namely, Mr. Tsui Chun

Kong (the chairman), Mr. Jong Kon Sang and Mr. Lau Chak

Hang Charles. Mr. Tsui Chun Kong and Mr. Jong Kon Sang both

poses the apropriate profesional qualifications and acounting

and financial management expertise and in compliance with Rule

3.21 of the Listing Rules.

The principal functions of the Audit Comite are:

• ;

• to review the interim and anual financial statements before

publication;

• ’s financial reporting system and internal

control procedures; and

• to perform the corporate governance functions

During the Year, the Audit Comite members held two (2)

metings with the Group senior management and the independent

auditor of the Company to review (i) the draft consolidated financial

statements of the Group (including the anual results for the year

ended 31 March 2022 and the interim results for the six-month

period ended 30 September 2022) before recomending them

to the Board for aproval; (i) the acounting principles and

practices adopted by the Group; and (i) the efectivenes of risk

management and internal control system of the Company. It keps

under review the independence and objectivity of the Company’s

independent auditor and the non-audit services provided by the

Company’s independent auditor to the Group.

The Audit Comite has reviewed the Group’s consolidated

financial statements for the Year in conjunction with the

Company’s independent auditor and was satisfied that the

consolidation financial statements for the Year were complied with

the aplicable acounting standards and Apendix 16 to the Listing

Rules. The Audit Comite therefore resolved to recomend the

consolidation financial statements for the Year be aproved by the

Board.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

审核委员会信纳（其中包括）德勤‧关黄陈

方会计师行（「德勤」）之审核费用、审核程

序之有效性以及独立性及客观性，并于即

将举行的本公司股东周年大会（「2023年股

东周年大会」）向董事会建议续聘德勤为本

公司下一年度之独立核数师。

薪酬委员会

于本年度，薪酬委员会包括三(3)名独立非

执行董事，即庄冠生先生（主席）、徐震港

先生及刘泽恒先生，以及一(1)名执行董事，

即谢永超先生（于2023年3月31日辞任）。

薪酬委员会之主要职责包括：

‧ 向董事会提供本公司董事及高级管理

人员薪酬政策及结构方面之意见；

‧ 参考董事会的企业目标及目的，在获

授权的情况下检讨及厘定个别执行董

事及高级管理层的薪酬待遇；

‧ 审查和批准与执行董事和高级管理人

员的任何损失或终止任命，或因不当

行为而被解雇或免职有关的赔偿安排，

该安排应公平且不过分；及

• ╱或批准

与股份计划有关的事项

于本年度，薪酬委员会召开一（1）次会议，

以审阅及批准董事及本公司高级管理层的

薪酬待遇，当中参考因素包括相似公司所

支付的薪金、投放时间、本集团内及于市

场上同类职位的实际情况。其亦就独立非

执行董事的董事袍金向董事会提供建议。

概无董事参与厘定其本身之薪酬。此外，

薪酬委员会已向董事会建议修订其职权范

围，以采纳及遵守企业管治守则的修订，

相关修订要求薪酬委员会检讨及批准与本

公司股份计划有关的事宜。薪酬委员会的

经修订职权范围可于联交所及本公司的网

站查阅。

The Audit Comite is satisfied with, inter alia, the audit fes,

efectivenes of the audit proces, independence and objectivity

of Mesrs. Deloite Touche Tohmatsu (“Deloite”) and has

recomended to the Board the re-apointment of Deloite as

the Company’s independent auditor for the ensuing year at the

forthcoming anual general meting of the Company (“2023

AGM”).

REMUNERATION COMITE

During the Year, the Remuneration Comite comprises thre

• , namely, Mr. Jong Kon

Sang (the chairman), Mr. Tsui Chun Kong and Mr. Lau Chak Hang

Charles, and one (1) executive Director, namely Mr. Tse Wing Chiu

Ricky (resigned on 31 March 2023).

The principal functions of the Remuneration Comite are:

• ’s

policy and structure for the remuneration of Directors and

senior management;

• , with delegated responsibility, the

remuneration packages of individual executive Director and

senior management with reference to the Board’s corporate

goals and objectives;

• to review and aprove the compensation arangements in

conection with any los or termination of their ofice or

apointment, or dismisal or removal for misconduct to

executive Directors and senior management which shal be

fair and not excesive; and

• /or aprove maters relating to share schemes

under Chapter 17 of the Listing Rules

During the Year, the Remuneration Comite held one (1)

meting to review and aprove the remuneration packages of the

Directors and senior management of the Company by reference

to factors such as salaries paid by comparable companies,

time comitment, responsibilities and employment conditions

elsewhere within the group and in the market. It has also made

recomendation to the Board on the directors’ fe for independent

non-executive Directors. No Director was involved in determining

his/her own remuneration. Besides, the Remuneration Comite

had recomended to amend its terms of reference to the Board

for adoption, conform the amendments to the CG Code requiring

the Remuneration Comite to review and aprove maters

relating to share schemes of the Company. The amended terms

of reference of the Remuneration Comite are available on the

websites of the Stock Exchange and the Company.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2022/23年报

薪酬委员会已履行或将继续履行其主要职

务，其中包括批准董事及本公司高级管理

层之服务协议之条款、就董事及本公司高

级管理层之薪酬及政策作出推荐建议、审

阅薪酬待遇以及建议有关董事及本公司高

级管理层之薪金及花红（包括奖励）。

薪酬机制

本集团雇员的薪酬机制已成立，并经薪酬

委员会及董事会根据雇员表现、经验及当

前市场惯例的基准予以批准。

董事的薪酬乃经董事会审阅及根据薪酬委

员会的推荐建议后厘定，并参考董事付出

的时间及职责、本公司的表现及当前市场

惯例等因素。

提名委员会

于本年度，提名委员会包括三（3）名独立非

执行董事，包括刘泽恒先生（主席）、庄冠

生先生及徐震港先生，以及一（1）名执行

董事，即谢永超先生（于2023年3月31日辞

任）。

提名委员会之主要职责包括：

‧ 检讨董事会的架构、规模及成员组成

（包括技能、知识及经验）；

‧ 物色并提名合适的董事候选人以供董

事会考虑；

The Remuneration Comite has discharged or wil continue

to discharge its major roles to, among other things, aprove the

terms of the service agrements of the Directors and the senior

management of the Company, make recomendations with

respect to the remuneration and policies of the Directors and senior

management of the Company and to review the remuneration

package and recomend salaries, bonuses, including the incentive

awards for Directors and senior management of the Company.

Remuneration Mechanism

The remuneration mechanism of employes of the Group is set up

and aproved by the Remuneration Comite and the Board on

the basis of employe’s performance, experience and prevailing

industry practice.

The remuneration of the Directors is determined by the Board

after review and on the recomendation of the Remuneration

Comite, having regard to factors such as time comitment

and responsibilities of the Directors, the Company’s performance

and the prevailing market practice.

NOMINATION COMITE

During the Year, the Nomination Comite comprises thre (3)

independent non-executive Directors, namely, Mr. Lau Chak Hang

Charles (the chairman), Mr. Jong Kon Sang and Mr. Tsui Chun

Kong, and one (1) executive Director, namely Mr. Tse Wing Chiu

Ricky (resigned on 31 March 2023).

The principal functions of the Nomination Comite are:

• , size and composition (including the

skils, knowledge and experience) of the Board;

• to identify and nominate suitable candidates of Directors for

the Board’s consideration;

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

‧ 评核独立非执行董事的独立性；及

‧ 就有关本公司主席及高级人员继任计

划的相关事宜向董事会提出建议

于本年度，提名委员会已举行一（1）次会议，

以(i)审阅董事会的架构、规模、成员组成

及多元化以及本集团全体董事及高级管理

层的资格；(i)审阅董事会多元化政策（「董

事会多元化政策」）；(i)审阅提名政策（「提

名政策」）；(iv)评核独立非执行董事的独立性；

及(v)提名重新委任退任董事供股东批准。

提名政策

本公司已采纳提名政策，其中包含提名及

委任董事的选择标准和提名程序。相关政

策可于本公司网站查阅。

在评估候选人是否合适时，提名委员会考

虑的因素有（其中包括）：董事会整体的多

元化情况、候选人的诚信声誉、对本集团

业务付出的时间、关心及关注以及提名委

员会认为合适的其他因素。

• to ases the independence of the independent

non-executive Directors; and

• to make recomendations to the Board on relevant maters

relating to the sucesion planing for the president and the

chief executive of the Company

During the Year, the Nomination Comite held one (1) meting

to (i) review the structure, size, composition and diversity of

the Board and the qualifications for al Directors and senior

management of the Group; (i) review the board diversity policy

(the “Board Diversity Policy”); (i) review the nomination

policy (the “Nomination Policy”); (iv) ases the independence

of the independent non-executive Directors; and (v) nominate

the re-apointment of retiring directors to the Shareholders for

aproval.

Nomination Policy

The Company has adopted a Nomination Policy which incorporated

the selection criteria and nomination procedures for nomination

and apointment of Directors. Such policy is available on the

website of the Company.

In asesing the suitability of a proposed candidate, the

Nomination Comite takes into acount of, inter alia, the

diversity of the Board as a whole, the candidate’s reputation for

integrity, comitment in respect of time, interest and atention to

the busineses of the Group as wel as such other factors as the

Nomination Comite may consider apropriate.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2022/23年报

就提名程序而言，所有候选人均须向提名

委员会提交个人资料及信息。提名委员会

秘书应召开会议，并邀请董事会成员（如有）

提名候选人，供提名委员会考虑。对于填

补临时空缺，提名委员会应提出建议供董

事会考虑及批准。对于提议在股东大会上

参选的董事候选人，提名委员会应向董事

会作出提名，供其考虑及推荐。股东会获

发送通函，当中载有根据适用法律、法规

及条例的要求须提供拟于股东大会上参选

的董事候选人资料。

董事会多元化政策

为实现可持续平衡发展，本公司认为提高

董事会层面的多元化是支援实现其战略目

标和可持续发展的一项重要因素。本公司

已采纳一项董事会多元化政策，列明实现

多元化的方法。在设计董事会的组成时，

已从多方面考虑董事会的多元化，包括但

不限于性别、年龄、文化和教育背景、专

业经验、行业经验、技能、知识及服务年

期。所有董事会的委任均基于上述考量，

并在考虑候选人的同时适当顾及董事会的

多元化。

提名委员会监督董事会多元化政策的实施

以及实现该等可衡量目标的进展，并将定

期审查董事会多元化政策，以确保其持续

有效。相关政策可于本公司网站查阅。

In respect of the nomination procedure, al candidates are

required to submit his/her personal particulars and information

to the Nomination Comite. The secretary of the Nomination

Comite shal convene a meting, and invite nominations

of candidates from Board members (if any), for consideration

by the Nomination Comite. For filing a casual vacancy, the

Nomination Comite shal make recomendations for the

Board’s consideration and aproval. For proposing candidates to

stand for election at a general meting, the Nomination Comite

shal make nominations to the Board for its consideration and

recomendation. A circular wil be sent to the Shareholders

providing information as required pursuant to the aplicable laws,

rules and regulations of the candidates nominated by the Board to

stand for election at a general meting.

Board Diversity Policy

With a view to achieving a sustainable and balanced development,

the Company ses increasing diversity at the Board level as an

esential element in suporting the atainment of its strategic

objectives and its sustainable development. The Company has

adopted a Board Diversity Policy which sets out the aproach to

achieve diversity. In designing the Board’s composition, board

diversity has ben considered from a number of aspects, including

but not limited to gender, age, cultural and educational background,

profesional experience, industry experience, skils, knowledge

and length of service. Al Board apointments wil be based on the

considerations aforesaid, and candidates wil be considered, having

due regard to diversity on the Board.

The Nomination Comite monitors the implementation of

the Board Diversity Policy and the progres on achieving those

measurable objectives and wil review the Board Diversity Policy

on a regular basis to ensure its continuing efectivenes. Such

policy is available on the website of the Company.

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ED	INED
执行董事	独立非执行董事

Female	Male
女性	男性

31–40	61–70	>70

2–3	10–15	16–20	>20

Accounting	Finance	General Management	Legal
会计	金融	一般管理	法律

Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

于2023年3月31日，董事会的组成及多元化

情况如下：

本集团致力在本集团所有层面维持多元化

（包括性别多元化）。本集团确保公平就业

机会，并根据雇员的技能、能力、工作要

求及业务发展方向考虑招聘、晋升及分配

工作。于2023年3月31日，董事会六名董事

当中有两名为女性董事（约33%）。于2023

年3月31日，雇员总数（不包括董事）约51%

（2022年：40%）为女性及约49%（2022年：

60%）为男性。本集团的整体性别多元化已

取得平衡。

董事会独立性

提名委员会负责评估全体独立非执行董事

的独立性，所考虑的因素包括(i)符合上市

规则第3.13条所订明的独立条件；(i)并无涉

及本公司的日常管理，或本公司业务的任

何财务或其他利益或关系；(i)可为董事会

提供平衡、专业及独立的建议及意见，并

领导董事委员会。

The Board composition and diversity as at 31 March 2023 are as

folows:

Composition

组成

Gender

性别

Age Group

年龄组别

Board tenture (No. of years)

董事会年期（年数）

Profesional Experience

专业经验

Number of Directors0123456

董事数目

ED — Executive Directors 执行董事

INED — Independent Non-executive Directors 独立非执行董事

The Group is comited to maintain diversity (including gender

diversity) acros al levels of the Group. The Group ensures fair

employment practices and ofer equal employment oportunities

to recruit, promote and deploy employes based on their

skilset, abilities and how they fit the job requirements and future

development of our busineses. As at 31 March 2023, the Board

has two female Directors out of six Directors (aproximately 33%).

As at 31 March 2023, aproximately 51% (2022: 40%) of our total

workforces (excluding Directors) were female and aproximately

49% (2022: 60%) were male. The total gender diversity of the

Group is balanced.

Board Independence

The Nomination Comite is responsible to ases the

independence of al the independent non-executive Directors

taking into acount of the factors including (i) the compliance with

the criteria of independence as prescribed under Rule 3.13 of

the Listing Rules; (i) must not have any involvement in the daily

management of the Company, or any financial or other interests

or relationships in the busines of the Company; (i) can provide

balanced, profesional and independent advices and opinion to the

Board and play a leading role in the Board Comites.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2022/23年报

于本年度，董事会一半成员为独立非执行

董事（六名董事中的三名）。所有独立非执

行董事的任期均为三（3）年。于本年度所有

时间，本公司一直遵守上市规则第3.10条及

第3.10A条有关委任至少三（3）名独立非执

行董事（至少占董事会人数的三分之一）的

规定且其中至少一名具备上市规则规定的

适当专业资格或具备会计或相关财务管理

专长。董事会包括执行董事及独立非执行

董事的平衡组合，令董事会拥有强大的独

立性元素。独立非执行董事应有足够才干

及声望以提供具有影响力的意见。

本公司已接获各独立非执行董事根据上市

规则第3.13条之规定就其独立身份而发出

之年度确认书。尽管徐震港先生及庄冠生

先生各自已担任独立非执行董事逾九（9）年，

但董事会认为该服务年期将不会影响彼等

在履行独立非执行董事职责时作出独立判

断，亦相信彼等对本集团业务的深入认识

及宝贵经验将继续令本公司及股东整体受

惠。所有独立非执行董事均未在本公司担

任何行政或管理职务，亦未受雇于本集

团任何成员公司。彼等各自收取并非与本

集团溢利及表现挂钩的固定袍金。彼等在

涉及策略、政策、公司表现、问责制、资

源、主要委任及操守准则等事宜上提供独

立意见。彼等强化董事会成员在技巧、经

验及多元观点方面的组合。董事会认为全

体独立非执行董事均符合上市规则第3.13

条的独立性指引。

Throughout the Year, half of the Board were independent

non-executive Directors (thre out of six Directors). Al

independent non-executive Directors are apointed for a specific

term of thre (3) years. At al times during the Year, the Company

has complied with the requirements under Rule 3.10 and 3.10A

of the Listing Rules relating to the apointment of at least thre

• , representing at least

one third of the Board and with at least one of them posesing

apropriate profesional qualification or acounting or related

financial management expertise required under the Listing Rules.

The Board includes a balanced composition of executive Directors

and independent non-executive Directors so that there is a

strong element of independence in the Board. The independent

non-executive Directors shal be of suficient calibre and stature for

their views to cary weight.

The Company has received from each of the independent

non-executive Directors an anual confirmation of his

independence pursuant to Rule 3.13 of the Listing Rules. Despite

the fact that each of Mr. Tsui Chun Kong and Mr. Jong Kon Sang,

has served as an independent non-executive Director for more

than nine (9) years, the Board is of the view that their duration

of service wil not interfere with their exercise of independent

judgement in carying out their duties and responsibilities as

the independent non-executive Directors and believes that their

valuable knowledge and experience in the Group’s busines wil

continualy benefit the Company and the Shareholders as a whole.

Al independent non-executive Directors do not have any executive

or management role in the Company nor have ben under the

employment of any member of the Group. Each of them receives

a fixed fe, not comensurate with the profit and performance

of the Group. They can bring an independent judgment to bear on

isues of strategy, policy, performance, acountability, resources,

key apointments and standards of conduct. Their presence

helps to enhance the Board’s balance of skils, experience and

diversity of perspectives. The Board considers that al independent

non-executive Directors have met the independence guidelines of

Rule 3.13 of the Listing Rules.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

执行委员会

董事会授权的执行委员会受其职权范围规

管，有关职权范围可于联交所及本公司网

站查阅。于本年度，执行委员会由全体三（3）

名执行董事组成，包括官可欣女士（主席）、

雷玉珠女士及谢永超先生（于2023年3月31

日辞任）。执行委员会于有需要时于本公司

定期董事会议之间召开会议，并在董事

会直接授权下以一般管理委员会模式运作。

在董事会授予之权力范围下，执行委员会

致力落实董事会所制订之本集团策略、监

控本集团之投资及交易表现、资金及融资

需求，并检讨管理层表现。

董事及相关雇员进行证券交易之

标准守则

本公司已采纳上市规则附录十所载之上市

发行人董事进行证券交易的标准守则（「标

准守则」）作为本公司董事进行证券交易之

行为守则。经与本公司现有董事作出特定

查询后，彼等全部确认，彼等于本年度已

遵守标准守则载列的有关其买卖本公司证

券的规定标准。

本公司亦已采纳其条款不比标准守则宽松

的守则，以规管被视为可能拥有关于本公

司或其证券的内幕消息的本集团若干雇员

进行的本公司证券交易。

核数师酬金

德勤已于本公司2022年股东周年大会上获

续聘为本公司独立核数师，任期至2023年

股东周年大会结束为止。

EXECUTIVE COMITE

The Executive Comite with authority delegated by the Board

be regulated by its terms of reference, which are available on

the websites of the Stock Exchange and the Company. During

the Year, the Executive Comite comprises al the thre

• , namely Ms. Kon Ho Yan Candy (the

chairman), Ms. Lui Yuk Chu and Mr. Tse Wing Chiu Ricky (resigned

on 31 March 2023). It mets as and when required betwen

regular Board metings of the Company, and operates as a general

management comite under the direct authority of the Board.

Within the parameters of authority delegated by the Board, the

Executive Comite is comited to the implementation of

the Group’s strategy set by the Board, monitors the Group’s

investment and trading performance, funding and financing

requirements, and reviews the management performance.

MODEL CODE FOR SECURITIES

TRANSACTIONS BY DIRECTORS AND

RELEVANT EMPLOYES

The Company has adopted the Model Code for Securities

Transactions by Directors of Listed Isuers (the “Model Code”)

as set out in Apendix 10 of the Listing Rules as its own code of

conduct regarding securities transactions by Directors. Having

made specific enquiry with the existing Directors, al of them

confirmed that they have complied with the required standards set

out in the Model Code regarding their dealings in securities of the

Company during the Year.

The Company also adopted a code on no les exacting terms

than the Model Code to regulate dealings in the securities of the

Company by certain employes of the Group who are considered

to be likely in posesion of inside information in relation to the

Company or its securities.

AUDITOR’S REMUNERATION

Deloite has ben re-apointed as the independent auditor of the

Company at the 2022 AGM until the conclusion of the 2023 AGM.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2022/23年报

于本年度，已付或应付德勤的审核及非审

核费用如下：

问责制及审核

董事确认彼等有责任适时编制及刊发本公

司财务报表，对本集团财务状况提供真实

及公平的见解，并确保彼等按照法定规定

及适用会计准则编制。本公司管理层每月

提供最新资料，对本公司的业绩、状况及

项目进行平衡及易于理解的评估，以使董

事能够履行其职责。编制本年度的账目时，

董事已采用与本集团营运有关及与财务报

表相关的适当会计政策，并已对本集团的

状况及前景作出易于理解的评估。

董事确认，据彼等作出一切合理查询后所

深知、尽悉及确信，有关账目乃按持续经

营基准编制，且彼等并不知悉有关事件或

状况的任何重大不明朗因素可能对本公司

持续经营的能力构成重大疑问。

独立核数师就其于本集团之综合财务报表

报告责任所作出的声明载于本年报之独立

核数师报告内。

During the Year, the audit and non-audit fes paid or payable to

Deloite were as folows:

Services rendered for the Group

Fes paid/payable to

Deloite

为本集团提供的服务已付╱应付德勤的费用

HK$’000

千港元

Audit services:审核服务：

— anual financial statements— 年度财务报表3,613

Non-audit services:非审核服务：

— taxation and profesional services— 税项及专业服务51

Total:总计：3,664

ACOUNTABILITY AND AUDIT

The Directors acknowledge their responsibility for preparation

and publication of the timely financial statements of the Company

which gives a true and fair view of the financial position of the

Group and ensure that they are prepared in acordance with the

statutory requirements and aplicable acounting standards.

Management of the Company had provided monthly updates

for giving a balanced and understandable asesment of the

Company’s performance, position and projects to enable the

Directors to discharge their duties. In preparing the acounts for

the Year, the Directors have adopted suitable acounting policies

which are pertinent to the Group’s operations and relevant to

the financial statements and have presented an understandable

asesment of the Group’s position and prospects.

The Directors confirm that, to the best of their knowledge,

information and belief, having made al reasonable enquiries, the

acounts are prepared on a going concern basis and they are

not aware of any material uncertainties relating to the events or

conditions that may cast significant doubt on the Company’s ability

to continue as a going concern.

A statement by the independent auditor about their reporting

responsibilities on the consolidated financial statements of the

Group is set out in the Independent Auditor’s Report of this anual

report.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

企业管治职能

根据企业管治守则第A.2.1条有关履行企业

管治职责的责任，董事会已将以下责任转

授予审核委员会：

‧ 制定及检讨本公司的企业管治政策及

惯例，并向董事会提供推荐建议；

‧ 检讨及监察董事及高级管理层的培训

及持续专业发展；

‧ 检讨及监察本公司有关法律及监管规

定合规的政策及惯例；

‧ 制定、检讨及监察适用于董事及雇员

的操守准则及合规手册（如有）；及

‧ 检讨本公司遵守企业守则条文的情况

及《企业管治报告》的披露情况。

举报政策

本集团致力达致及维持最高水平的公开、

廉洁及问责。本集团鼓励各方举报个别员

工及╱或外部人员就本集团任何相关事宜

进行实际或涉嫌不当行为或不当操守或不

道德活动（例如贪污）。

于2022年3月采纳全面的举报政策提升了本

集团的举报机制。该政策旨在让本公司雇

员及与本公司有往来的人士可按保密及匿

名方式向审核委员会提出与本公司有关的

潜在不当行为，以协助侦测及防止本公司

出现不当行为、违规情况或不道德行为。

反贪污政策

本公司对所有形式的贿赂和贪污均采取零

容忍态度，并致力在任何时间在所有业务

交易遵守及维护高水平的业务诚信、诚实、

公平、公正和透明度。本公司严格禁止任

何形式的欺诈或贿赂，并致力于防止、阻

止、侦测、申报及调查所有形式的欺诈或

贿赂。

CORPORATE GOVERNANCE FUNCTIONS

With the requirement set out in the code provision A.2.1 of the

CG Code in respect of the responsibilities for performing the

corporate governance duties, the Board has delegated its folowing

responsibilities to the Audit Comite:

• ’s policies and practices

on corporate governance and make recomendations to the

Board;

• to review and monitor the training and continuous profesional

development of Directors and senior management;

• ’s policies and practices

on compliance with legal and regulatory requirements;

• , review and monitor the code of conduct and

compliance manual (if any) aplicable to Directors and

employes; and

• ’s compliance with the CG Code and

disclosure in the Corporate Governance Report of the

Company.

Whistleblowing Policy

The Group is comited to achieving and maintaining the highest

standards of openes, probity and acountability. The Group

encourages reporting of concerns and actual or suspected

misconduct or malpractice or unethical acts (e.g. coruption) by

individual employe and/or external parties in any mater related to

the Group.

The adoption of a comprehensive Whistleblowing Policy in March

2022 enhanced the Group’s whistleblowing mechanism. The

policy aims to enable the Company’s employes and those who

deal with the Company to raise concerns, in confidence and

anonymity, with the Audit Comite about posible improprieties

in maters related to the Company, in order to help detect and

deter misconduct or malpractice or unethical acts in the Company.

Anti-coruption Policy

The Company takes a zero-tolerance aproach towards al forms

of bribery and coruption and is comited to observing and

upholding high standards of busines integrity, honesty, fairnes,

impartiality and transparency in al its busines dealings at al

times. The Company strictly prohibits any form of fraud or bribery,

and is comited to prevention, deterence, detection, reporting

and investigation of al forms of fraud and bribery.

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Corporate Governance Report

企业管治报告

永义国际集团有限公司 2022/23年报

董事会已于2022年3月采纳反贪污政策，当

中列明基本行为标准，适用于本集团所有

层面的所有董事、高级职员及雇员。彼等

进行任何活动均须全面遵循此项政策、香

港法例第201章《防止贿赂条例》及雇员从事

业务的各司法权区有关贿赂及贪污的所有

其他适用法律。政策亦为所有雇员提供有

关进行本公司业务时收取益处及处理利益

冲突的指引。本公司亦鼓励及期望供应商、

承办商及客户等业务合作伙伴遵循此项政

策的原则。

股东通讯政策

本公司致力与股东及其潜在投资者保持良

好的长久关系。董事会已于2019年采纳股

东通讯政策，并进行定期检讨以确保其效

力。此项政策监管让股东能够迅速、平等

和适时地取得平衡和容易理解有关本公司

之资讯的框架。

股东通讯政策载列促进与股东、持份者及

潜在投资者的双向沟通的框架。

本集团的相关资料将透过若干正式渠道及

时向股东发布，包括(i)上市规则规定之企

业通讯（包括但不限于中期报告及年报、公

布、通函及其他监管披露）之印刷本（股东

可选择透过本公司网站接收）；(i)本公司的

股东大会，其提供与股东沟通的主要平台。

该等大会为股东提供分享意见及会见董事

会及若干高级管理层成员的机会；(i)可于

本公司网站查阅有关本集团的最新资料；

及(iv)负责处理股东股权及相关事宜的本公

司香港股份过户登记分处。

举报政策、反贪污政策及股东通讯政策已

发送予所有雇员，并可于本公司网站浏览。

审核委员会（代表董事会）负责定期检讨该

等政策的实施情况以确保其成效。于2023

年6月，审核委员会已审阅该等政策，并认

为该等政策已得到有效实施。

The Board had adopted an Anti-coruption Policy in March 2022

which sets out the basic standard of conduct which aplies to al

directors, oficers and employes at al levels of the Group. They

must conduct their activities in ful compliance with this Policy, the

Prevention of Bribery Ordinance (Chapter 201 of the Laws of Hong

Kong), and al other aplicable laws relating to bribery or coruption

in each jurisdiction in which the employes do busines. It also

provides guidance to al employes on aceptance of advantage

and handling of conflict of interest when dealing with the

Company’s busines. The Company also encourages and expects

its busines partners including supliers, contractors and clients to

abide by the principles of this Policy.

Shareholders Comunication Policy

The Company endeavors to maintain god long-term relationship

with the Shareholders and its potential investors. The Board has

adopted a Shareholders Comunication Policy in 2019 and is

regularly reviewed to ensure its efectivenes. The policy governs

our framework for providing shareholders with ready, equal and

timely aces to balanced and easily comprehensible information

about the Company.

The Shareholders Comunication Policy sets out the framework

in place to promote two-way comunication with Shareholders,

stakeholders and potential investors.

Information in relation to the Group is diseminated to the

Shareholders in a timely maner through a number of formal

chanels including (i) printed copies of corporate comunications

(including but not limited to interim and anual reports,

anouncements, circulars and other regulatory disclosures)

required under the Listing Rules, which Shareholders can select

to receive through the Company’s website instead; (i) general

metings of the Company provides one of the primary forums for

comunication with the Shareholders. Such metings provide

the Shareholders with the oportunity to share their views and to

met the Board and certain members of senior management; (i)

updated information regarding the Group available on the website

of the Company; and (iv) the Company’s Hong Kong Branch Share

Registrar and Transfer Ofice who deals with Shareholders for

shareholdings and related maters.

The Whistleblowing Policy, the Anti-coruption Policy and the

Shareholders Comunication Policy have ben circulated to al

employes and are available on the Company’s website. The Audit

Comite, on behalf of the Board, is responsible to conduct

regular review to ensure their implementation and efectivenes.

In June 2023, the Audit Comite reviewed the policies and

considered that the policies have ben efectively implemented.

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Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

风险管理及内部监控

目前，董事会全面负责评估及厘定为实现

本集团战略目标而愿意承担风险的性质及

程度，并确保本集团建立并保持适当有效

的风险管理及内部监控制度。审核委员会

对本集团的风险管理及内部监控制度的有

效性进行独立审查，并向董事会提出建议。

各个部门负责识别、评估及管理其业务中

的风险，确保实施适当的内部监控以进行

有效的风险管理。审核委员会亦代表董事

会定期审查本集团的企业管治结构及常规，

并持续监测合规情况。

本公司所有部门均须每年在刊发本集团中

期及年度业绩前接受自我风险评估。是项

评估涵盖所有重要的监控范围，包括财务、

营运及合规监控。审核委员会将根据部门

提交的自我风险评估检讨本集团风险管理

及内部监控的成效，亦同时考虑本集团会

计、内部审核及财务报告职能部门的资源

是否充裕、员工的资历和经验、培训计划

及预算。

根据企业风险管理框架制定的各项政策

和程序，旨在识别、评估、管理、控制和

汇报风险。这些风险包括策略、信贷、营

运（行政、制度、人力资源、名声）、环境、

社会及管治（「环境、社会及管治」）事宜、市

场、流动性、法律和监管风险。董事会通

过审核委员会不断监察该等风险。

审核委员会对本集团之风险管理及内部监

控系统的有效性作出年度审核后，董事会

认为，就本年度而言，关于财务、营运、

合规、风险管理及资源充足程度方面之风

险管理及内部监控系统属有效及充分，本

公司管理层确认并无发现内部监控系统存

在重大缺陷及弱点。

RISK MANAGEMENT AND INTERNAL

CONTROL

Curently, the Board has undertaken the overal responsibility for

evaluating and determining the nature and extent of the risks it is

wiling to take in achieving the Group’s strategic objectives and

ensuring that the Group established and maintained apropriate

and efective risk management and internal control systems. The

Audit Comite provides independent review on efectivenes

of the risk management and internal control systems of the Group

and gives their recomendation to the Board. Each department is

responsible for identifying, asesing and managing risks within

its busines, ensuring that apropriate internal control for efective

risk management are implemented. On behalf of the Board, the

Audit Comite also regularly reviews the corporate governance

structure and practices within the Group and monitors compliance

fulfilment on an ongoing basis.

Al departments of the Company are required to undergo a

self-risk asesment anualy. It covers al material controls,

including financial, operational and compliance controls. The Audit

Comite shal then review the efectivenes of the Group’s risk

management and internal control systems based on the self-risk

asesment submited by departments and also considering the

adequacy of resources, staf qualifications and experience, training

programs and budget of the Group’s acounting, internal audit and

financial reporting function.

Under the enterprise risk management framework, policies

and procedures are in place to identify, ases, manage,

control and report risks. Such risks include strategic, credit,

operational (administrative, system, human resources,

reputation), environmental, social and governance (“ESG”)

isues, market, liquidity, legal and regulatory. Exposure to these

risks is continuously monitored by the Board through the Audit

Comite.

After reviewing the anual review on efectivenes of the risk

management and internal control systems of the Group as reported

by the Audit Comite, the Board considers the risk management

and internal control systems in respect of financial, operational,

compliance, risk management and adequate of resources were

efective and adequate in respect of the Year. The management of

the Company confirmed that there is no significant deficiency and

weaknes in the internal control system has ben identified.

---

Corporate Governance Report

企业管治报告

永义国际集团有限公司 2022/23年报

内部监控系统之设计及实施乃为降低本集

团所接受与业务有关之风险，并尽量减少

该等风险导致之不利影响。风险管理及内

部监控系统乃旨在降低而非完全消除未能

达成业务目标之风险，并仅可对消除重大

错误陈述或损失提供合理而非绝对保证。

本集团并无设立内部审核功能。董事会已

对本集团内部监控制度的有效性进行检讨，

并认为现有风险管理及内部监控程序足以

应付本集团在当前营商环境的需要，亦无

任何事件引起董事会认为本集团的风险管

理及内部监控系统不足。董事会认为，本

集团目前并无设立内部审核功能的急切需

要，但会按年检讨是否需要。

股息政策

董事会已采纳一项股息政策，其中列明本

公司向其股东分派股息的原则及指引。在

遵守适用规则及条例的前提下，董事会可

酌情决定在任何财政年度向其股东宣派任

何股息金额及次数，此乃取决于（其中包括）

本集团的经营及财务表现、经济状况、本

集团的业务战略及营运、流动资金状况及

资本需求以及股东的利益。

每年股息派发率会有所不同。本公司不予

保证于任何指定期间将派发任何特定金额

之股息。

公司秘书

本公司委任李宝荣先生作为其公司秘书，

李先生并非本公司雇员。李先生确认已于

回顾年度接受不少于15小时的相关专业培

训。本公司执行董事兼首席行政总裁官可

欣女士为李宝荣先生就企业管治守则第C.6.1

条而言之联系人。

The internal control systems are designed and implemented to

reduce the risks asociated with the busines acepted by the

Group and minimise the adverse impact results from the risks.

The risk management and internal control system are designed to

mitigate 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 Group does not have an internal audit function. The Board

considered that the curent risk management and internal

control proceses are adequate to met the neds of the Group

in its curent busines environment and nothing has come to

its atention to cause the Board to believe the Group’s risk

management and internal control systems are inadequate. The

Board was of the view that there is no imediate ned to set up

an internal audit function within the Group, however, shal review

the ned for one on anual basis.

DIVIDEND POLICY

The Board has adopted a dividend policy which sets out the

principles and guidelines of the Company in relation to the

distribution of dividend to its Shareholders. Subject to compliance

with aplicable rules and regulations, the Board may, at its

discretion, determine the declaration of payment of dividend(s)

to its Shareholders in any amount, frequency in any financial

year depending on, among other things, the Group’s operation

and financial performance, economic conditions, the Group’s

busines strategies and operations, liquidity position and capital

requirements as wel as the interests of the Shareholders.

The dividend payout ratio wil vary from year to year. There is no

asurance that dividends wil be paid in any particular amount for

any given period.

COMPANY SECRETARY

The Company engages Mr. Le Po Wing as its Company Secretary

who is not an employe of the Company. Mr. Le has confirmed

that for the Year under review, he has taken no les than 15 hours

of relevant profesional training. Ms. Kon Ho Yan Candy, the

executive Director and chief executive oficer of the Company is

the person whom Mr. Le Po Wing could contact for the purpose

of code provision C.6.1 of the CG Code.

---

Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

股东权利

召开股东特别大会的程序

根据公司细则及百慕达1981年公司法（「百

慕达公司法」），于呈递要求当日持有不少于

本公司缴足股本（附有可于本公司股东大会

上投票之权利）十分之一之股东，于任何时

候均有权透过向董事会或本公司之公司秘

书发出书面要求（说明会议目的及签署），

要求董事会召开股东特别大会（「股东特别

大会」），以处理有关要求中列明之任何事

项。根据百慕达公司法第74(3)条之规定，

倘若董事未能于收到提请人要求后二十一（21）

日内召开股东大会，提出要求的提请人或

他们中占全体提请人的总投票权超逾一半

的任何人士可自行召开股东大会，惟任何

股东特别大会必须于收到请求当日后三个

月内召开。

有关书面请求必须列明召开股东特别大会

之目的，并由股东签署及送呈本公司之香

港主要营业地点（地址为香港九龙长沙湾

青山道481–483号香港纱厂大厦第6期7楼

A座）（「主要营业地点」），抬头请注明公司

秘书部收。

SHAREHOLDERS’ RIGHTS

Procedures for convening a special general

meting

Pursuant to the Bye-laws and the Companies Act 1981 of

Bermuda (the “Bermuda Companies Act”), Shareholders holding

at the date of deposit of the requisition not les than one-tenth of

the paid up capital of the Company carying the right of voting at

general metings of the Company shal at al times have the right,

by writen requisition (state the purpose of the meting, be signed)

to the Board or the company secretary of the Company, to require

a special general meting (the “SGM”) to be caled by the Board

for the transaction of any busines specified in such requisition. If

the Directors do not within twenty-one (21) days from the date of

the deposit of the requisition proced duly to convene a meting,

the requisitionists or any of them representing more than one half

of the total voting rights of al of them, may themselves convene

a meting in acordance with the provisions of Section 74(3) of

the Bermuda Companies Act, but any SGM so convened shal not

be held after the expiration of thre months from the said date of

deposit of the requisition.

The writen requisition must state the purposes of the SGM,

and must be signed by the Shareholder(s) and deposited at the

Company’s principal place of busines in Hong Kong at Block A,

7th Flor, Hong Kong Spiners Building, Phase 6, 481–483 Castle

Peak Road, Cheung Sha Wan, Kowlon, Hong Kong (the “Principal

Place of Busines”) for the atention of Company Secretarial

Department.

---

Corporate Governance Report

企业管治报告

永义国际集团有限公司 2022/23年报

于股东大会提呈议案之程序

股东可根据百慕达公司法提出要求在股东

大会上动议决议案。提出要求之所需股东

人数须为：(a)占于提出要求当日有权于大

会上表决之全体股东之总投票权不少于

二十分之一的股东人数；或(b)不少于100名

持有本公司已发行普通股份（「股份」）之

股东。提出有关议案的请求书，经由有关

股东正式签署后，须连同一份不超过1,000

字关于建议书所述事项或拟于大会上审议

业务的陈述书一起交到本公司之主要营业

地点。本公司会采取适当行动并作出必要

安排，而相关股东应根据百慕达公司法负

责有关执行所产生之费用。此外，根据公

司细则第63条，就考虑本公司有关股东提

案而向本公司全体股东发出通告之通知期

按下文所列而有所不同：

(a) 倘为本公司之股东周年大会及考虑通

过特别决议案之任何股东特别大会，

须予以最少二十一（21）日之书面通告

召开；

(b) 倘为本公司之所有其他股东大会（包

括股东特别大会），须予以最少十四（14）

日之书面通告召开（按照上市规则之

规定，通知期必须涵盖十（10）个营业

日）；及

(c) 通告将不包括送达或视为送达当日，

亦不包括作出通知当日。

提名某人士膺选董事

倘若股东有意在股东大会上提名某人士（退

任董事除外）膺选董事，该股东应遵守可在

本公司网站查阅的「董事选举规则及程序」。

Procedures for puting forward proposals at the

general metings

Shareholders may submit a requisition to move a resolution at

a general meting pursuant to the Bermuda Companies Act.

The number of Shareholders necesary for a requisition shal

be: (a) any number of Shareholders representing not les than

one-twentieth of the total voting rights of al Shareholders having

at the date of the requisition a right to vote at the meting; or (b)

not les than 100 Shareholders holding the isued ordinary shares

of the Company (the “Shares”). The requisition specifying the

proposal, duly signed by the Shareholders concerned, together

with a statement of not more than 1,000 words with respect to the

mater refered to in the proposal or the busines to be dealt with

at the general meting must be deposited at the Principal Place of

Busines. The Company would take apropriate actions and make

necesary arangements, and the Shareholders concerned would

be responsible for the expenses incured in giving efect thereto

in acordance with the Bermuda Companies Act. Moreover, the

notice period to be given to al the Shareholders for consideration

of the proposals submited by the Shareholders concerned varies

as folows pursuant to Bye-law 63 of the Bye-laws:

(a) for an anual general meting of the Company and any

SGM at which the pasing of a special resolution is to be

considered, it shal be caled by at least twenty-one (21) days’

notice in writing;

(b) for al other general metings of the Company (including a

SGM) shal be caled by at least fourten (14) days’ notice in

writing (the notice period must include ten (10) busines days

under the Listing Rules’ requirement); and

(c) the notice shal be exclusive of the day on which it is served

or demed to be served and of the day for or which it is

given.

Proposing a Person for Election as a Director

If a Shareholder wishes to propose a person other than a retiring

Director for election as a Director at a general meting, the

Shareholder should folow the “Rules and Procedures Governing

the Election of Directors”, which is available on the website of the

Company.

---

Corporate Governance Report

企业管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

股东向董事会作出查询之程序

股东可随时透过以下渠道以书面方式向董

事会寄发查询及提问：

公司秘书部

香港

九龙长沙湾

青山道481–483号

香港纱厂大厦第6期

7楼A座

电邮：1218share@easyknit.com

有关其他持股╱权利事宜：

卓佳秘书商务有限公司

香港

夏悫道16号

远东金融中心17楼

股东亦可于本公司股东大会上向董事会作

出查询。

宪章文件

于本年度及直至本年报日期，本公司并

无对其公司细则作出任何更改。本公司

之组织章程大纲及公司细则可于本公司

网站(w.easyknit.com)及联交所网站

(w.hkexnews.hk)查阅。

Procedures for puting enquiries by the

Shareholders to the Board

Shareholders may at any time send their enquiries and concerns to

the Board in writen form via the folowing chanel:

Company Secretarial Department

Block A, 7th Flor

Hong Kong Spiners Building, Phase 6

481–483 Castle Peak Road

Cheung Sha Wan, Kowlon

Hong Kong

E-mail: 1218share@easyknit.com

In respect of the other shareholding/entitlement afairs:

Tricor Secretaries Limited

17/F, Far East Finance Centre

16 Harcourt Road

Hong Kong

Shareholders may also make enquiries with the Board at the

general metings of the Company.

CONSTITUTIONAL DOCUMENTS

During the Year and up to the date of this anual report, the

Company has not made any changes to its Bye-laws. The

Company’s memorandum of asociation and the Bye-laws are

available on the websites of the Company (w.easyknit.com)

and the Stock Exchange (w.hkexnews.hk).

---

Directors’ Report

董事会报告

永义国际集团有限公司 2022/23年报

董事谨此提呈本报告连同本集团本年度的

经审核综合财务报表。

主要业务

本公司之主要业务为投资控股。其附属公

司主要从事物业发展、物业投资、证券及

其他投资及贷款融资，有关详情载于本年

报综合财务报表附注40。

业绩及股息

本集团于本年度之业绩载于综合损益及其

他全面收益表。

本年度并无向本公司股东派付中期股息

（2022年：无）。

董事会不建议派发本年度之末期股息（2022

年：无）。

五年财务概要

本集团过去五(5)个财政年度已刊发之业绩

和资产、负债及非控股权益（摘录自综合财

务报表）之概要载于本年报第274页。该概

要不构成综合财务报表之一部分。

业务回顾及主要财务表现指标之

分析

有关按香港法例第622章《公司条例》附表5

规定对本集团业务回顾，以及本集团业务

之主要财务表现指标，包括（但不限于）(i)

本集团业务之公正回顾；(i)本集团所面临

主要风险及不确定性之描述；(i)使用主要

财务表现指标之分析；及(iv)本集团业务之

日后发展，参阅本年报「管理层讨论及分析」

一节。该等讨论构成本董事会报告之一部

分。

本集团之企业社会责任、环境政策及绩效

载于本年报「环境、社会及管治报告」内。

The Directors present this report together with the audited

consolidated financial statements of the Group for the Year.

PRINCIPAL ACTIVITIES

The principal activity of the Company is investment holding. Its

subsidiaries are principaly engaged in property development,

property investment, investment in securities and others and

loan financing, details of which are set out in note 40 to the

consolidated financial statements of this anual report.

RESULTS AND DIVIDENDS

The results of the Group for the Year are set out in the Consolidated

Statement of Profit or Los and Other Comprehensive Income.

No interim dividend was paid to the shareholders of the Company

during the Year (2022: nil.).

The Board does not recomend the payment of final dividend for

the Year (2022: nil.).

FIVE YEARS FINANCIAL SUMARY

A sumary of the published results and asets, liabilities and

non-controling interests of the Group for the last five (5) financial

years, as extracted from the consolidated financial statements, is

set out on page 274 of this anual report. This sumary does not

form part of the consolidated financial statements.

BUSINES REVIEW AND ANALYSIS OF KEY

FINANCIAL PERFORMANCE INDICATORS

The busines review of the Group as required under Schedule 5 to

the Companies Ordinance (Chapter 622 of the Laws of Hong Kong)

and the key financial performance indicators to the busineses

of the Group, including, among other things, (i) a fair review

of the Group’s busines; (i) a description of principal risks and

uncertainties facing to the Group; (i) an analysis using key financial

performance indicators and (iv) future development in the Group’s

busines, can be found in the section headed “Management

Discusion and Analysis” of this anual report. These discusions

form part of this directors’ report.

The corporate social responsibility, environmental policies and

performance of the Group are disclosed in the Environmental,

Social and Governance Report of this anual report.

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2022/23 Anual Report

就董事会而言，于本年度，本集团已在各

重大方面遵从对本集团业务及营运有重大

影响之相关法律及法规。

股本

本公司股本于本年度之变动详情载于本年

报内之综合财务报表附注30。

购买、出售或赎回本公司上市证券

于本年度，本公司或其任何附属公司概无

购买、出售或赎回本公司任何上市证券。

优先认购权

公司细则或本公司注册成立所在司法权区

百慕达之法律均无关于优先认购权之条文，

使本公司有责任按比例向现有本公司股东

提呈发售新股份。

可供分派储备

于2023年3月31日本公司可向本公司股东分

派之储备约为938,304,000港元（2022年：

约864,960,000港元）。

本年度本公司之储备变动详情分别载于本

年报综合权益变动表及综合财务报表附注

42。

物业、厂房及设备

本集团物业、厂房及设备于本年度之变动

详情载于本年报综合财务报表附注14。

As far as the Board is concerned, the Group has complied in

material aspects with the relevant laws and regulations that have

a significant impact on the busines and operation of the Group

during the Year.

SHARE CAPITAL

Details of movements in the Company’s share capital during the

Year are set out in note 30 to the consolidated financial statements

of this anual report.

PURCHASE, SALE OR REDEMPTION OF

THE COMPANY’S LISTED SECURITIES

Neither the Company nor any of its subsidiaries has purchased,

sold or redemed any of the Company’s listed securities during the

Year.

PRE-EMPTIVE RIGHTS

There are no provisions for pre-emptive rights under the Bye-laws

or the laws of Bermuda, being the jurisdiction in which the

Company was incorporated, which would oblige the Company to

ofer new shares on a pro-rata basis to its existing shareholders of

the Company.

DISTRIBUTABLE RESERVES

The Company’s reserves available for distribution to the

shareholders of the Company as at 31 March 2023 amounted

to aproximately HK$938,304,000 (2022: aproximately

HK$864,960,000).

Details of the movements in reserves of the Company during

the Year are set out in the Consolidated Statement of Changes in

Equity and note 42 to the consolidated financial statements of this

anual report respectively.

PROPERTY, PLANT AND EQUIPMENT

Details of movements in the property, plant and equipment of the

Group during the Year are set out in note 14 to the consolidated

financial statements of this anual report.

---

Directors’ Report

董事会报告

永义国际集团有限公司 2022/23年报

DIRECTORS

The Directors during the Year were:

Executive Directors

Ms. Kon Ho Yan Candy (President and Chief Executive Oficer)

Ms. Lui Yuk Chu (Vice President)

Mr. Tse Wing Chiu Ricky

(Vice President, resigned on 31 March 2023)

Independent Non-executive Directors

Mr. Tsui Chun Kong

Mr. Jong Kon Sang

Mr. Lau Chak Hang Charles

In acordance with bye-law 99 of the Bye-laws, Ms. Lui Yuk Chu

and Mr. Tsui Chun Kong wil retire from ofice by rotation at the

2023 AGM and, being eligible, wil ofer themselves for re-election.

The Company has received from each of the independent

non-executive Director an anual writen confirmation pursuant

to Rule 3.13 of the Listing Rules. The Company considers that

al independent non-executive Directors met the independence

guidelines set out in Rule 3.13 of the Listing Rules and are

independent in acordance with the terms of the guidelines.

Biographical details of the Directors are set out in the section

headed “Biographical Details of Directors” of this anual report.

CHANGE IN DIRECTORS’ INFORMATION

Pursuant to Rule 13.51B(1) of the Listing Rules, the changes in

information of the Directors after 29 November 2022, the date of

the interim report of the Company for the six months ended 30

September 2022, are set out below:

• ’ remuneration up to 31

March 2023 are set out in note 9 to the consolidated financial

statement of this anual report.

• Mr. Tse Wing Chu Ricky resigned as an executive Director

and vice president of the Company, and a member of

the Executive Comite, Nomination Comite and

Remuneration Comite on 31 March 2023.

董事

于本年度之董事：

执行董事

官可欣女士（主席兼首席行政总裁）

雷玉珠女士（副主席）

谢永超先生

（副主席，于2023年3月31日辞任）

独立非执行董事

徐震港先生

庄冠生先生

刘泽恒先生

根据公司细则第99条，雷玉珠女士及徐震

港先生将于2023年股东周年大会上轮值退

任，并符合资格且愿意膺选连任。

本公司已接获各独立非执行董事根据上市

规则第3.13条之规定作出之年度确认书。

本公司认为全体独立非执行董事符合载于

上市规则第3.13条之独立性指引，且根据

该指引条款均属独立。

董事之履历详情载于本年报「董事之履历」

一节。

董事资料变动

根据上市规则第13.51B(1)条。于2022年11月

29日（本公司截至2022年9月30日止六个月

的中期报告日期）后的董事资料变动载列如

下：

• 直至2023年3月31日止董事变动详情

载于本年报综合财务报表附注9。

• 谢永超先生于2023年3月31日辞任执

行董事及本公司副主席，以及执行委

员会、提名委员会及薪酬委员会成员。

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2022/23 Anual Report

DIRECTORS’ SERVICE CONTRACTS

Al Directors are subject to retirement by rotation in acordance

with the provisions of the Listing Rules and the Bye-laws. No

Director has a service contract with the Company which is not

determinable by the Company within one year without payment of

compensation other than statutory compensation.

DIRECTORS’ AND CONTROLING

SHAREHOLDERS’ INTERESTS IN

TRANSACTIONS, ARANGEMENTS OR

CONTRACTS

Save as disclosed in note 37 to the consolidated financial

statements headed “Related Party Transactions/Conected

Transactions” of this anual report, there were no transaction,

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

busines, to which the Company or any of its subsidiaries was

a party and in which a Director or an entity conected with a

Director, or a controling Shareholder or any of its subsidiaries had

a material interest, whether directly or indirectly, subsisted at any

time during the Year or at the end of the Year.

DIRECTORS’ INTERESTS IN COMPETING

BUSINES

The Company was demed to be interested in aproximately

51.60% interest in Eminence as at 31 March 2023, which was

acounted for as a subsidiary of the Company. The principal

busineses of Eminence and its subsidiaries are the property

development, property investment, investment in securities and

others and loan financing. As at 31 March 2023, Ms. Lui Yuk Chu,

who was an executive Director and vice president of the Company,

was also an executive director and deputy chairman of Eminence.

The Company and Eminence are separate listed entities run by

separate and independent management. Ms. Lui canot personaly

control the Board and is fuly aware of, and has ben discharging,

her fiduciary duty to the Company and has acted and wil continue

to act in the best interest of the Company and its shareholders

as a whole. Therefore, the Directors believe that the Company is

capable of carying on its busines independently of, and at arm’s

length from, Eminence.

Save as disclosed above, as at 31 March 2023 and up to the date

of this anual report, none of the Directors had any interest in a

busines which may compete with that of the Group and which is

required to be disclosed pursuant to Rule 8.10 of the Listing Rules.

董事服务合约

全体董事均须根据上市规则及公司细则之

条文轮值退任。概无董事与本公司订立之

服务合约不可于一年内由本公司终止而毋

须作出赔偿（法定赔偿除外）。

董事及控股东于交易、安排或

合约之利益

除本年报之综合财务报表附注37「关联人

士交易╱关连交易」所披露者外，于本年度

任何时间或于本年度结束时，本公司或其

任何附属公司所订立有关本集团业务之重

大交易、安排或合约中，概无董事或与董

事有关连之实体，或控股东或其任何附

属公司直接或间接于其中拥有重大利益。

董事于竞争业务之利益

本公司于2023年3月31日被视为拥有高山约

51.60%权益，该公司作为本公司之附属公

司入账。高山及其附属公司之主要业务为

物业发展、物业投资、证券及其他投资及

贷款融资。于2023年3月31日，本公司执行

董事兼副主席雷玉珠女士亦为高山之执行

董事兼副主席。

本公司与高山各自为独立上市实体，由独

立管理层分开运作。雷女士不能自行控制

董事会，并完全了解并一直履行彼对本公

司之受信责任，且一直并将继续以本公司

及其股东之整体最佳利益行事。因此，董

事认为，本公司能够独立于高山并基于各

自独立利益经营其业务。

除上文所披露者外，于2023年3月31日及直

至本年报日期，概无董事在可能与本集团

业务竞争之业务中，拥有任何根据上市规

则第8.10条须予以披露之利益。

---

Directors’ Report

董事会报告

永义国际集团有限公司 2022/23年报

DIRECTORS’ INTERESTS AND SHORT

POSITIONS IN SHARES, UNDERLYING

SHARES AND DEBENTURES

As at 31 March 2023, the interests and short positions of the

Directors and chief executive of the Company in the shares,

underlying shares and debentures of the Company or its

asociated corporations (within the meaning of Part XV of the of

the Securities and Futures Ordinance (the “SFO”), as recorded in

the register required to be kept by the Company under section 352

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

Exchange pursuant to the Model Code contained in the Listing

Rules, were as folows:

Long positions in the Shares of the Company

Number of Ordinary Shares

普通股份数目

Name of Director

Personal

Interest

Family

Interest

Corporate

Interest

Other

InterestTotal

Aproximate

% of

Shareholding

(Note vi)

董事姓名个人权益家族权益公司权益其他权益总计

概约持股

百分比

（附注vi）

Kon Ho Yan Candy (“Ms. Kon”)

官可欣（「官女士」）

73,000

(Note i)

（附注i）

—29,179,480

(Note i)

（附注i）

29,252,48039.53%

Lui Yuk Chu (“Ms. Lui”)

雷玉珠（「雷女士」）

73,000

(Note i)

（附注i）

73,000

(Note iv)

（附注iv）

13,899,664

(Note v)

（附注v）

—14,045,66418.98%

Notes:

(i) These interests represent options granted to Ms. Kon as beneficial

owner under the 2012 Share Option Scheme, details of which are

disclosed under the section headed “Share Option Scheme of the

Company” in this directors’ report.

(i) 29,179,480 shares are registered in the name of and are beneficialy

owned by Magical Profits Limited which is wholy-owned by

Acumulate More Profits Limited which in turn is wholy-owned

by The Winterbotham Trust Company Limited in its capacity as

the truste of The Magical 2000 Trust (the beneficiaries include

Ms. Kon). As a result, Ms. Kon is demed to be interested in the

shares by virtue of her capacity as one of the beneficiaries of The

Magical 2000 Trust.

董事于股份、相关股份及债权证

之权益及淡仓

于2023年3月31日，董事及本公司主要行政

人员于本公司或其相联法团（定义见证券及

期货条例（「证券及期货条例」）第XV部）之股

份、相关股份及债权证中，拥有根据证券

及期货条例第352条记入本公司须存置之

登记册内之权益及淡仓，或根据上市规则

所载标准守则须另行知会本公司及联交所

之权益及淡仓如下：

于本公司股份之好仓

附注：

(i) 该等权益指根据2012年购股权计划授予官

女士（作为实益拥有人）的购股权，详情于

本董事会报告「本公司购股权计划」一节披

露。

(i) 29,179,480股份以Magical Profits Limited

之名义登记及由其实益拥有，该公司乃由

Acumulate More Profits Limited全资拥有，

而Acumulate More Profits Limited则由作

为The Magical 2000 Trust（其受益人包括官

女士）之信托人温特博森信托有限公司全

资拥有。故此，官女士因作为The Magical

2000 Trust受益人之一被视为于股份中拥

有权益。

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2022/23 Anual Report

(i) These interests represent options granted to Ms. Lui as beneficial

owner under the 2012 Share Option Scheme, details of which are

disclosed under the section headed “Share Option Scheme of the

Company” in this directors’ report.

(iv) These interests represent options granted to Mr. Kon Wing Ye

(“Mr. Kon”), the spouse of Ms. Lui, as beneficial owner under the

2012 Share Option Scheme, details of which are disclosed under

the section headed “Share Option Scheme of the Company” in this

directors’ report. Ms. Lui is demed to be interested in those shares

in which her spouse, Mr. Kon, was interested.

(v) 13,899,664 shares are owned by Sea Rejoice Limited which is

wholy and beneficialy owned by Ms. Lui.

(vi) The percentage represented the number of shares over the total

isued share capital of the Company as at 31 March 2023 was

73,988,403 shares.

Save as disclosed above, none of the directors or chief executive

of the Company had, as at 31 March 2023, registered any interest

or short positions in the shares, underlying shares and debentures

of the Company or any of its asociated corporations (within the

meaning of Part XV of the SFO) that was required to be recorded

pursuant to section 352 of the SFO (including interests or short

positions which they were taken or demed to have under such

provisions of the SFO), or as otherwise notified to the Company

and the Stock Exchange pursuant to the Model Code.

SHARE OPTION SCHEME OF THE

COMPANY

On 5 July 2012, the 2012 Share Option Scheme was adopted and

aproved by the then shareholders of the Company for a period of

10 years comencing on the adoption date whereby, the Board,

may at its discretion, grant share options to any eligible participants

(including Directors and employes of the Group) to subscribe for

the shares of the Company subject to the terms and conditions as

stipulated in the 2012 Share Option Scheme.

The scheme mandate limit in respect of the granting of options to

subscribe for shares of the Company under the 2012 Share Option

Scheme has ben refreshed at the anual general meting of the

Company held on 8 August 2019 which the total number of shares

of the Company may be aloted and isued pursuant to the grant

or exercises of the options under the 2012 Share Option Scheme

shal not be exced 10% of the shares of the Company in isue as

at 8 August 2019 (i.e. 91,320,403 shares).

(i) 该等权益指根据2012年购股权计划授予雷

女士（作为实益拥有人）的购股权，详情于

本董事会报告「本公司购股权计划」一节披

露。

(iv) 该等权益指根据2012年购股权计划授予雷

女士的配偶官永义先生（「官先生」）（作为实

益拥有人）的购股权，详情于本董事会报

告「本公司购股权计划」一节披露。雷女士

被视为于其配偶官先生拥有权益的股份中

拥有权益。

(v) 13,899,664股份由乐洋有限公司拥有，

该公司乃由雷女士全资实益拥有。

(vi) 该百分比为股份数目除以2023年3月31日

本公司已发行股本总数(即73,988,403股

份）。

除上文所披露者外，于2023年3月31日，概

无董事或本公司主要行政人员已登记于本

公司或其任何相联法团（定义见证券及期货

条例第XV部）的股份、相关股份及债权证

中拥有根据证券及期货条例第352条须予

记录之任何权益或淡仓（包括根据证券及

期货条例的有关条文被当作或视为拥有的

权益或淡仓），或根据标准守则须另行知会

本公司及联交所之权益或淡仓。

本公司购股权计划

于2012年7月5日，当时本公司股东已采纳

及批准2012年购股权计划，年期由采纳日

期起计10年。据此，董事可酌情向任何合

资格参与者（包括本集团董事及雇员）授出

购股权以认购本公司股份，惟须受2012年

购股权计划之条款及细则所限。

于2019年8月8日举行之本公司股东周年大

会上，有关根据2012年购股权计划授出可

认购本公司股份之购股权计划授权限额已

获更新，而根据2012年购股权计划授出或

行使购股权而可予配发及发行之本公司股

份总数不得超过本公司于2019年8月8日之

已发行股份10%（即91,320,403股份）。

---

Directors’ Report

董事会报告

永义国际集团有限公司 2022/23年报

Details of movements of the share options during the Year are

listed below in acordance with Rule 17.07 of the Listing Rules:

Number of share options

购股权数目

Grante

Date of

grant

Exercise

price per

share

As at

2022.04.01

Granted

during

the Year

Exercised

during

the Year

Lapsed

during

the Year

Outstanding

as at

2023.03.31

Exercise

period

Vesting

date

承授人授出日期

每股

行使价

于2022年

4月1日

于本年度

已授出

于本年度

已行使

于本年度

已失效

于2023年

3月31日

尚未行使行使期归属日期

(Note i)HK$

（附注i）港元

Directors (Note i)

董事（附注i）

Ms. Kon

官女士

2021.08.303.9973,000–73,0002021.08.30–

2031.08.29

2021.08.30

Ms. Lui

雷女士

2021.08.303.9973,000–73,0002021.08.30–

2031.08.29

2021.08.30

Employes (Note i)

雇员（附注i）

Mr. Kon

官先生

2021.08.303.9973,000–73,0002021.08.30–

2031.08.29

2021.08.30

Kon Chun Ting

官俊廷

2021.08.303.9973,000–73,0002021.08.30–

2031.08.29

2021.08.30

Kon Wai Yan

官慧欣

2021.08.303.9973,000–73,0002021.08.30–

2031.08.29

2021.08.30

Total

总计

365,000–365,000

Notes:

(i) These grantes are substantial shareholders of the Company (the

“Substantial Shareholders”).

(i) These grantes are asociates of the Substantial Shareholders.

(i) The closing price of the shares imediately before the grant of

share options on 30 August 2021 was HK$3.90.

(iv) The number and/or exercise price of the share options may be

subject to adjustments in the case of rights or bonus isues, or other

changes in the Company’s share capital.

购股权于本年度之变动详情根据上市规则

第17.07条载列如下：

附注：

(i) 该等承授人为本公司的主要股东（「主要股

东」）。

(i) 该等承授人为主要股东的联系人士。

(i) 股份于紧接2021年8月30日授出购股权前

的收市价为3.90港元。

(iv) 购股权数目及╱或行使价可能因供股或红

股或本公司股本其他变动而有所调整。

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2022/23 Anual Report

Apart from the above movements, no share options were granted,

exercised, lapsed or canceled under the 2012 Share Option

Scheme during the Year.

As at 31 March 2023 and at the date of this anual report, an

agregate of 365,000 shares under the 2012 Share Option

Scheme, representing aproximately 0.49% of the total number

of isued shares of the Company, may be isued upon exercise of

share options granted under the 2012 Share Option Scheme. Since

the adoption of the 2012 Share Option Scheme, no shares have

ben isued upon exercise of al the share options granted under

the scheme.

Upon the expiry of the 2012 Share Option Scheme on 4 July

2022, no further share options can be granted thereunder, but

its provisions shal remain in ful force and efect to the extent

necesary to give efect to the exercise of any share options

granted thereunder prior to its expiry which remain outstanding,

and the exercise of such options shal be subject to and in

acordance with the terms on which they were granted, the

provisions of the 2012 Share Option Scheme and the Listing

Rules. Folowing the expiry of the 2012 Share Option Scheme, the

Company has no other share option schemes as of the end of the

Year.

Further details of the 2012 Share Option Scheme of the Company

are set out in note 35 to the consolidated financial statements of

this anual report.

除上述变动外，本年度概无购股权根据

2012年购股权计划获授出、行使、失效或

注销。

于2023年3月31日以及本年报日期，2012年

购股权计划项下合共365,000股份（占本

公司已发行股份总数约0.49%）可在2012年

购股权计划项下授出的购股权行使后发行。

自采纳2012年购股权计划后，概无于计划

项下授出的所有购股权行使后发行股份。

2012年购股权计划于2022年7月4日到期后，

其项下不可授出其他购股权，惟在必要情

况下其条文仍具有十足效力及作用，致使

其项下授出的任何未行使购股权于到期前

仍可有效行使，行使有关购股权须遵守其

授出条款、2012年购股权计划条文及上市

规则。2012年购股权计划到期后，本公司

于本年度末概无其他购股权计划。

有关本公司2012年购股权计划的详情载于

综合财务报表附注35。

---

Directors’ Report

董事会报告

永义国际集团有限公司 2022/23年报

高山购股权计划

于2012年6月29日，高山当时的股东采纳及

批准一项购股权计划（「高山购股权计划」），

自采纳日期起计为期10年。据此，高山董

事会可酌情向任何合资格参与者授出购股

权以认购高山的股份，惟须受高山购股权

计划之条款及细则所限。

于2019年8月1日举行之高山股东周年大会

上，有关根据购高山股权计划授出可认购

高山股份之购股权计划授权限额已获更新，

而根据高山购股权计划授出或行使购股权

而可予配发及发行之高山股份总数不得超

过高山于2019年8月1日之已发行股份10%

（即310,583,205股高山股份）。

于本年度，高山购股权计划项下概无购股

权获授出、行使、失效、注销或未行使。

于2023年3月31日，高山购股权计划项下概

无购股权尚未行使。

高山购股权计划于2022年6月28日届满后，

其项下不可授出购股权，而高山概无其他

购股权计划。

有关高山购股权计划的详情载于本年报综

合财务报表附注35。

董事购买股份或债权证之权利

除上文「本公司购股权计划」及「高山购股权

计划」一节及于本年报之综合财务报表附

注35所披露者外，本公司、其控股公司、

其任何附属公司或同系附属公司于本年度

内任何时间概无订立任何安排，致使董事

可藉购买本公司或任何其他法人团体之股

份或债权证而获益。

SHARE OPTION SCHEME OF EMINENCE

On 29 June 2012, a share option scheme (the “Eminence Share

Option Scheme”) was adopted and aproved by the then

shareholders of Eminence for a period of 10 years comencing

on the adoption date whereby the board of directors of Eminence,

may at its discretion, grant share options to any eligible participant

to subscribe for the Eminence shares subject to the terms and

conditions as stipulated in the Eminence Share Option Scheme.

The scheme mandate limit in respect of the granting of options

to subscribe for shares of Eminence under the Eminence Share

Option Scheme has ben refreshed at the anual general meting

of Eminence held on 1 August 2019 which the total number of

shares of Eminence may be aloted and isued pursuant to the

grant or exercises of the options under the Eminence Share Option

Scheme shal not exced 10% of the shares of Eminence in isue

as at 1 August 2019 (i.e. 310,583,205 Eminence shares).

During the Year, no share options were granted, exercised, lapsed,

canceled or outstanding under the Eminence Share Option

Scheme. As at 31 March 2023, there was no outstanding share

option under the Eminence Share Option Scheme.

Upon the expiry of the Eminence Share Option Scheme on 28

June 2022, no share options can be granted thereunder and

Eminence has no other share option scheme.

Further details of the Eminence Share Option Scheme are set out

in note 35 to the consolidated financial statements of this anual

report.

DIRECTORS’ RIGHTS TO ACQUIRE SHARES

OR DEBENTURES

Save as disclosed in the section “Share Option Scheme of the

Company” and “Share Option Scheme of Eminence” above and

note 35 to the consolidated financial statements in this anual

report, at no time during the Year was the Company, its holding

company, any of its subsidiaries or felow subsidiaries a party

to any arangements to enable the Directors to acquire benefits

by means of the acquisition of shares in, or debentures of, the

Company or any other body corporate.

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2022/23 Anual Report

根据证券及期货条例须予披露的

股东权益及淡仓

于2023年3月31日，本公司根据证券及期货

条例第XV部第336条备存之主要股东登记

册显示，除于「董事于股份、相关股份及债

权证之权益及淡仓」所披露之权益外，下列

股东已知会本公司其于本公司普通股份

及相关股份之相关权益，而该等权益相当

于本公司已发行股本之5%或以上：

于本公司股份之好仓

INTERESTS AND SHORT POSITIONS OF

SHAREHOLDERS DISCLOSEABLE UNDER

THE SFO

As at 31 March 2023, the register of substantial shareholders

maintained by the Company pursuant to Section 336 of Part

XV of the SFO shows that, other than the interests disclosed in

“Directors’ Interests and Short Positions in Shares, Underlying

Shares and Debentures”, the folowing shareholders had notified

the Company of their relevant interests in the ordinary shares and

underlying shares of the Company, which represent 5% or more of

the isued share capital of the Company:

Long positions in Shares of the Company

Name of ShareholderNotesCapacity

Number of

Shares HeldTotal

Aproximate %

of Shareholding

股东姓名╱名称附注身份持有股份数目总数持股概约百分比

(Note iv)

（附注iv）

Magical Profits LimitediBeneficial owner29,179,48029,179,48039.43%

实益拥有人

Acumulate More Profits LimitediInterest of controled

Corporation

29,179,48029,179,48039.43%

受控制法团之权益

The Winterbotham Trust

Company Limited

iTruste29,179,48029,179,48039.43%

温特博森信托有限公司信托人

Winterbotham Holdings LimitediInterest of controled

Corporation

29,179,48029,179,48039.43%

受控制法团之权益

Christopher Geofrey Douglas

Hoper

iInterest of controled

Corporation

29,179,48029,179,48039.43%

受控制法团之权益

Mr. KoniInterest of spouse13,972,664

官先生配偶权益

iBeneficial owner73,00014,045,66418.98%

实益拥有人

Sea Rejoice LimitediBeneficial owner13,899,66413,899,66418.78%

乐洋有限公司实益拥有人

---

Directors’ Report

董事会报告

永义国际集团有限公司 2022/23年报

附注：

(i) 29,179,480股份以Magical Profits Limited

之名义登记及由其实益拥有，该公司乃由

Acumulate More Profits Limited全资拥有，

而Acumulate More Profits Limited则由作

为The Magical 2000 Trust（其受益人包括

本公司执行董事官女士）之信托人温特博

森信托有限公司全资拥有。Winterbotham

Holdings Limited于温特博森信托有限公

司拥有75%权益。Christopher Geofrey

Douglas Hoper先生于Winterbotham

Holdings Limited拥有约99.99%权益。

(i) 13,899,664股份由乐洋有限公司拥有，

该公司乃由本公司执行董事雷女士全资实

益拥有。于2021年8月30日，根据2012年

购股权计划，雷女士获授73,000份本公司

购股权。官先生为雷女士之配偶，根据证

券及期货条例，被视为于13,972,664股本

公司股份中拥有权益。

(i) 该等权益指根据2012年购股权计划授予官

先生（作为实益拥有人）的购股权，详情于

本董事会报告「本公司购股权计划」一节中

披露。

(vi) 该百分比为股份数目除以2023年3月31日

本公司已发行股本总数（即73,988,403股

份）。

除上文所披露者外，于2023年3月31日，本

公司并无获任何人士（董事或本公司主要行

政人员除外）知会，其于本公司股份、相关

股份及债权证中拥有根据证券及期货条例

第XV部第2及3分部之条文须向本公司披露

之权益或淡仓，或根据证券及期货条例第

336条须记入本公司存置之登记册内之权

益或淡仓。

关联人士交易

本年度关联人士交易之详情载于本年报之

综合财务报表附注37。本公司并无与其关

连人士订立其他根据上市规则第14A章须

于本年报中披露之交易。

Notes:

(i) 29,179,480 shares are registered in the name of and are beneficialy

owned by Magical Profits Limited, which is wholy-owned by

Acumulate More Profits Limited which in turn is wholy-owned

by The Winterbotham Trust Company Limited in its capacity as

the truste of The Magical 2000 Trust (the beneficiaries of which

include Ms. Kon, an executive director of the Company). The

Winterbotham Trust Company Limited is owned as to 75% by

Winterbotham Holdings Limited. Winterbotham Holdings Limited

is owned as to aproximately 99.99% by Mr. Christopher Geofrey

Douglas Hoper.

(i) 13,899,664 shares are owned by Sea Rejoice Limited which is

wholy and beneficialy owned by Ms. Lui, an executive director of

the Company. On 30 August 2021, Ms. Lui was granted 73,000

share options of the Company under the 2012 Share Option

Scheme. Mr. Kon, being the spouse of Ms. Lui, is demed to be

interested in 13,972,664 shares of the Company by virtue of the

SFO.

(i) These interests represent options granted to Mr. Kon as beneficial

owner under the 2012 Share Option Scheme, details of which are

disclosed in the section headed “Share Option Scheme of the

Company” in this directors’ report.

(iv) The percentage represented the number of shares over the total

isued share capital of the Company as at 31 March 2023 was

73,988,403 shares.

Save as disclosed above, as at 31 March 2023, the Company had

not ben notified by any persons (other than the Directors or chief

executive of the Company) who had interests or short positions

in the shares, underlying shares and debentures of the Company

which would fal to be disclosed to the Company under the

provisions of Division 2 and 3 of Part XV of the SFO, or which were

required to be recorded in the register kept by the Company under

Section 336 of the SFO.

RELATED PARTY TRANSACTIONS

Details of related party transactions for the Year are set out in note

37 to the consolidated financial statements in this anual report.

The Company has not entered into other transactions with its

conected parties which are required to be disclosed in this anual

report in acordance with Chapter 14A of the Listing Rules.

---

Directors’ Report

董事会报告

Easyknit International Holdings Limited 2022/23 Anual Report

对于同时构成关连交易或持续关连交易之

关联人士交易，本公司已根据上市规则第

14A章在其披露规定适用之情况下遵守有

关规定。

管理合约

于本年度概无订立或存在任何本集团全部

或任何重大部分业务之管理及行政合约。

主要供应商及客户

于本年度，本集团之五(5)大供应商占本集

团之采购额约94.4%，而最大供应商则占

本集团之采购额约52.4%。

本集团之五大客户占本集团之营业额约

43.1%，而最大客户则占本集团之营业额约

19.7%。

除上文已披露者外及据本公司所深知，概

无董事及彼等之紧密联系人士或任何本公

司股东（即据董事所知拥有本公司已发行股

本总数5%以上之股东）于本集团五(5)大供

应商或客户中拥有任何权益。

与持份者之关系

本集团视员工为本集团最重要的资产。本

集团为员工提供具竞争力的薪酬待遇及福

利，并致力打造良好、和谐及不存在歧视

的工作环境。本集团营运以职业健康及安

全为先。本集团制定了安全指引以保障员

工免受职业危害。

With regard to the related party transactions which also constitute

conected transactions or continuing conected transactions,

the Company has complied with the disclosure requirements in

acordance with Chapter 14A of the Listing Rules in so far as they

are aplicable.

MANAGEMENT CONTRACTS

No contracts for the management and administration of the whole

or any substantial part of any busines of the Group were entered

into or existed during the Year.

MAJOR SUPLIERS AND CUSTOMERS

During the Year, the five (5) largest supliers of the Group

acounted for aproximately 94.4% of the Group’s purchases and

the largest suplier acounted for aproximately 52.4% of the

Group’s purchases.

The five largest customers of the Group acounted for

aproximately 43.1% of the Group’s revenue and the largest

customer acounted for aproximately 19.7% of the Group’s

revenue.

Save as disclosed above and to the best knowledge of the

Company, none of the Directors and their respective close

asociates or any shareholders of the Company (which to the

knowledge of the Directors owns more than 5% of the Company’s

total isued share capital) have any interest in the five (5) largest

supliers or customers of the Group.

RELATIONSHIPS WITH STAKEHOLDERS

The Group values its employes who are the Group’s most

important asets. Staf are rewarded with competitive

remuneration packages and benefits. The Group is comited to

fostering a conducive, harmonious and discrimination-fre working

environment. Ocupational health and safety is the top priority

acros the Group’s operations. Safety guidelines are established to

safeguard the employes from any ocupational hazards.

---

Directors’ Report

董事会报告

永义国际集团有限公司 2022/23年报

本集团亦致力提供优质物业、产品及服务

以满足其客户的需要，并尽力与我们的业

务伙伴、银行、承办商及供应商保持良好

的关系和密切的沟通。因此，本集团的高

级管理层一直与彼等保持良好的沟通，及

时作意见交流，并于适当时候分享业务的

最新进展。于本年度，本集团与其业务伙

伴之间并无任何重大纠纷。

捐款

于本年度，本集团作出慈善及其他捐款约

1,322,000港元（2022年：1,189,000港元）。

薪酬机制

本公司的薪酬机制详情载于本年报的「企业

管治报告」。

获准许的弥偿条文

根据公司细则并在适用法律及法规之规限

下，每名董事及本公司其他要员因或就执

行其职位所属职务或应执行职务及相关事

务时所作出、同意作出或未作出任何行为

而将或可能招致或蒙受之所有诉讼、讼费、

费用、损失、损害赔偿及开支，应从本公

司资产及溢利中获得弥偿并获确保其不受

损害，惟弥偿范围不包括任何可能有关上

述任何人士欺诈或失信之任何事宜。为此，

本公司已投购董事责任保险，保障董事及

本公司要员毋须承担对其提出申索所招致

之潜在费用及责任。

企业管治

本公司企业管治常规之详情载于本年报之「企

业管治报告」。

The Group is also dedicated to providing high quality properties,

products and services to met its customers’ neds and is striving

to maintain god relationship and close comunication with our

busines partners, banks, contractors and vendors. Thus, senior

management of the Group have kept god comunication,

promptly exchanged ideas and shared busines update with them

as and when apropriate. During the Year, there was no material

and significant dispute betwen the Group and its busines

partners.

DONATIONS

During the Year, the Group made charitable and other donations of

aproximately HK$1,322,000 (2022: HK$1,189,000).

REMUNERATION MECHANISM

Details of the Company’s remuneration mechanism are set out in

the “Corporate Governance Report” of this anual report.

PERMITED INDEMNITY PROVISION

Under the Bye-laws, and subject to the aplicable laws and

regulations, every Director and other oficers of the Company shal

be entitled to be indemnified and secured harmles out of the

asets and profits of the Company from and against al actions,

costs, charges, loses, damages and expenses which they or any

of them shal or may incur or sustain by or by reason of any act

done, concured in or omited in or about the execution of their

duty, or suposed duty, in their respective ofices and related

maters provided that the indemnity shal not extend to any mater

in respect of any fraud or dishonesty which may atach to any

of them. A Directors Liability Insurance is in place to protect the

Directors and oficers of the Company against potential costs and

liabilities arising from claims brought against the Directors and

oficers of the Company.

CORPORATE GOVERNANCE

Details of the Company’s corporate governance practices are set

out in the “Corporate Governance Report” of this anual report.

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Directors’ Report

董事会报告

Easyknit International Holdings Limited 2022/23 Anual Report

足够公众持股量

根据本公司从公开途径所得之资料及就董

事所知，本公司截至本年报日期已按照上

市规则之要求维持其股份有足够公众持股

量。

审核委员会审阅

本集团于本年度之经审核综合财务报表已

由审核委员会审阅。有关审核委员会职责

及组成之资料载于本年报「企业管治报告」

一节。

报告期间后之事项

报告期末后事项载于本年报「管理层讨论及

分析」一节以及综合财务报表附注41。

核数师

本集团于本年度之综合财务报表已由执业

会计师德勤审核，该会计师事务所将于

2023年股东周年大会上退任，并符合资格

且愿意获续聘为本公司之独立核数师。

承董事会命

官可欣

主席兼首席行政总裁

香港，2023年6月28日

SUFICIENCY OF PUBLIC FLOAT

Based on the information that is publicly available to the Company

and within the knowledge of the Directors, the Company has

maintained a suficient public float of its shares as required under

the Listing Rules as of the date of this anual report.

AUDIT COMITE REVIEW

The audited consolidated financial statements of the Group for the

Year have ben reviewed by the Audit Comite. Information

of the duties of Audit Comite and its composition are set out

in section headed “Corporate Governance Report” of this anual

report.

EVENTS AFTER THE END OF REPORTING

PERIOD

Events after the end of reporting period are set out in section

headed “Management Discusion and Analysis” and in note 41 to

the consolidated financial statements of this anual report.

AUDITOR

The consolidated financial statements of the Group for the Year

have ben audited by Deloite, certified public acountants, who

wil retire and, being eligible, ofer themselves for re-apointment

as independent auditor of the Company at the 2023 AGM.

By order of the Board

Kon Ho Yan Candy

President and Chief Executive Oficer

Hong Kong, 28 June 2023

---

Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

关于本报告

本环境、社会及管治报告（「环境、社会及

管治报告」）乃根据上市规则附录二十七所

载的《环境、社会及管治报告指引》的要求

编制。本报告概述本集团于2022年4月1日

至2023年3月31日期间（「报告年度」）的环境、

社会及管治管理方针以及可持续发展措施

及表现以及相应的关键绩效指标（「关键绩

效指标」）。

报告范围

本环境、社会及管治报告的范围涵盖我们

的物业投资、证券及其他投资及贷款融资

业务，乃对本集团经济、环境及社会表现

具主要影响力的业务范畴。与去年相比，

报告范围并无变动。

汇报原则

ABOUT THIS REPORT

This Environmental, Social and Governance Report (the “ESG

Report”) was prepared in acordance with the requirements of the

ESG Reporting Guide set out in Apendix 27 to the Listing Rules.

It provides an overview of the ESG management aproach as wel

as sustainability initiatives and performance of the Group with

respectively key performance indicators (“KPIs”) for the period

from 1 April 2022 to 31 March 2023 (the “Reporting Year”).

Reporting Scope

The scope of this ESG Report covers our property investment,

investment in securities and others and loan financing operations

which represent the Group’s most significant economic,

environmental and social impacts. As compared to last year, there

were no changes to the scope of reporting.

Reporting Principles

Consistency

一致性

Materiality

重要性

Identified ESG isues that are

material to the Group and

stakeholders for disclosure

识别对本集团及持份者属重要的

环境、社会及管治议题，作为披露事项

Adopted consistent

methodologies for meaningful

data comparisons over time

采用一致的披露统计方法，

令数据日后可作有意义的比较

Balance

平衡

Quantitative

量化

Disclosed KPIs in a measurable

maner

以可予计量的方式披露关键绩效指标

Provided an unbiased picture of

the Group’s ESG performance

不偏不倚地呈报本集团的环境、

社会及管治表现

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

管治结构

董事会对于本公司的环境、社会及管治事

务（包括政策、措施、绩效及风险）的监督

及决策制定负有整体责任。董事会负责识

别、评估、排序及管理重大环境、社会及

管治事宜。在董事会的领导下，相关部门

及业务单位在确保环境、社会及管治实践（从

政策发展到行动计划实施）的顺利采纳上

发挥著重要作用。受指派的经理对政策的

实际实施负有责任，继而根据下属员工的

职能下放责任及权责。董事会已经于会议

检讨环境、社会及管治实践的有效性及在

实现目标方面取得的进展。

本集团亦已于日常营运中收集关键持份者

对环境、社会及管治事务的意见并进行重

要性评估，为本集团确认重要的环境、社

会及管治议题，其详情披露于下文「持份者

参与」及「重要性评估」章节。

持份者参与

本集团高度重视持份者宝贵的意见。我们

透过多种渠道保持与主要持份者的密切沟

通，包括客户、股东、雇员、供应商、业

务伙伴、政府部门及监管机构，从而收集

其对于本集团的意见及建议并使我们得以

持续改进。沟通的相关渠道载列如下：

Governance Structure

The Board has overal responsibility for the oversight and decision

making of the Company’s ESG maters, including policies,

measures, performance and risks. The Board is responsible for

identifying, evaluating, priortising and managing material ESG

isues. Under the leadership of the Board, relevant departments

and busines units play an important role to ensure the smoth

adoption of ESG practice, from policy development to action

plan implementation. Delegated managers are acountable for

the actual implementation of the policies and in turn delegate

responsibility and authority to subordinates staf acording to their

functions. The efectivenes of ESG practice and the progres

made against targets are reviewed by the Board in metings.

The Group has also colected the views of key stakeholders on

ESG maters during daily operations and conducted a materiality

asesment to identify important ESG isues for the Group, details

of which are disclosed in the sections headed “Stakeholders’

Engagement” and “Materiality Asesment” below.

Stakeholder Engagement

The Group ataches great importance to the valuable opinions

of stakeholders. We maintain close comunications with major

stakeholders including customers, shareholders, employes,

supliers, busines partners, government departments and

regulators through various chanels, so to colect their opinions

and sugestions on the Group and enable us to make continuous

improvements. The relevant chanels for comunication are set

out as folows:

Stakeholder GroupsEngagement Chanels

持份者团体参与渠道

Employes

雇员

• Metings and Briefings

会议及简报

• Training Sesions

专题培训

• Internal Emails and Publications

内部电邮及出版刊物

• Employe Activities

雇员活动

• Surveys and Interviews

问卷调查及访谈

Customers

顾客

• Corporate Website

公司网页

• Surveys

问卷调查

• Property Sales Activities

物业销售活动

• Property Management Work

物业管理工作

Supliers and Busines

Partners

供应商及商业伙伴

• Screning and Asesments

筛选及评估

• Busines Metings

业务会议

• Surveys

问卷调查

Investors and Shareholders• Anual General Meting• Analyst Briefings and Anouncements

投资者及股东 股东周年大会 分析员简报及公布

Government and Regulators• Consultations

政府及监管机构 咨询

Comunity• Comunity Events

社区 社区活动

Media • Pres Releases

媒体 新闻稿

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

重要性评估

本集团按三步骤程序进行重要性审核，以

厘定作为披露事项的重要环境、社会及管

治议题：

企业社会责任

本集团认识到，我们的业务发挥著重要作

用，为实现更加可持续的未来作出贡献。

在我们推动业务增长的同时，我们致力将

企业社会责任（「企业社会责任」）融入日常

营运。在企业社会责任政策的指导下，我

们不断努力管理我们的环境足迹，储备强

大的人才管道，并照顾弱势群体的需要。

Materiality Asesment

The Group conducted a materiality review to determine material

ESG isues for disclosure by folowing a thre-step proces:

Reviewed ESG disclosures of industry pers to iden(cid:10)fy comon disclosure prac(cid:10)ces.

Iden(cid:27)fica(cid:27)on

识别

按轻重排列

确认

Prori(cid:27)sa(cid:27)on

Consolidated and analysed the results of the per benchmarking exercise to develop a priori(cid:10)sed list of ESG

isues of varying materiality levels for confirma(cid:10)on.

综合分析同业公司基准测试的结果，以制定一张按轻重排列的环境、社会及管治议题清单，以供确认。

本集团高级管理层召开会议，以确认重要关键绩效指标清单，作为披露事项。

审阅同业公司的环境、社会及管治披露事项，以识别常见的披露惯例。

The Group’s senior management convened a me(cid:10)ng to confirm a finalised list of material KPIs for disclosure.

Valida(cid:27)on

CORPORATE SOCIAL RESPONSIBILITY

The Group recognises that our busines has an important role in

contributing to a more sustainable future. As we drive busines

growth, we strive to integrate corporate social responsibility

(“CSR”) into our day-to-day operations. Guided by our CSR Policy,

we have made continuous eforts to manage our environmental

fotprint, stock a robust talent pipeline and cater to the neds of

the disadvantaged.

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

我们的环境

本公司致力对我们的环境足迹进行可持续

管理，并不断改善表现。为配合我们的环

境管理，我们把工作重点放在能源效益、

资源管理及培养员工的环保意识上。

本集团严格遵守适用环保法律及法规，包

括但不限于《空气污染管制条例》（香港法

例第311章）、《废物处置条例》（香港法例第

354章）及《水污染管制条例》（香港法例第

358章）。于报告年度，本集团并不知悉任

何严重违反环保相关法律法规的情况。

OUR ENVIRONMENT

The Company is comited to the sustainable management of

our environmental fotprint and continual improvement of our

performance. In line with our environmental stewardship, we

focus our eforts on energy eficiency, resource management and

cultivation of environmental awarenes among employes.

The Group strictly complied with aplicable environmental laws

and regulations, including but not limited to the Air Polution

Control Ordinance (Chapter 311), Waste Disposal Ordinance

(Chapter 354) and Water Polution Control Ordinance (Chapter 358)

of the Laws of Hong Kong. During the Reporting Year, the Group

was not aware of any serious violations of relevant environmental

laws and regulations.

改善能源效益

Improve energy eficiency

监察消耗量数据

Monitor consumption data

提高员工意识

Promote staf awarenes

Energy Conservation

节约能源

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

能源消耗及排放物

我们管理的物业和办公场所的电力消耗在

我们的碳足迹中占相当大的一部分。本集

团的目标是减少能源消耗及排放。本集团

致力于下一个报告年度减少或维持总温室

气体（「温室气体」）排放密度于90%至120%

之间（与截至2023年3月31日的基线年水平

相比）。为此，我们积极探索节能途径，并

采用硬件升级，以逐步提高我们的能源表

现。在我们管理的物业，我们将所有照明

设备过渡至LED灯，并在公共区域配备动

作感测器控制，以确保具效益的能源使用，

并尽量减少不必要的消耗。我们亦将室内

温度保持在舒适的摄氏24度至26度，并安

装低辐射或双层玻璃窗格，以优化热状态

和绝缘，减少热损失。我们的办公室在装

修时也考虑到能源效益，例如，我们尽可

能多加利用自然光来减少对照明设备的需

求。我们亦建立一个独立控制的照明系统，

以便在不同的办公区域弹性有效地使用灯

光。在采购电器及电子产品时，本集团著

重选择较新、较节能的型号。为了最大限

度地提高冷却效率，我们定期聘请专业技

工清洁或更换空气过滤元件。在午休及非

办公时间，部分空调及电源连接亦会关闭。

本集团的空气排放及温室气体排放主要来

自为办公室营运的外购电力及自有汽车燃

料的燃烧。报告期间的气体排放及能源消

耗数据及与先前期间的比较数据载列如下：

1. /23年度开始披露废气排放

数据。

Energy Consumption and Emisions

Electricity consumption in our managed properties and ofice

premises represents a significant proportion of our carbon

fotprint. The Group targets to reduce the energy consumption

and emision. The Group is comited to reducing or maintaining

the total Grenhouse Gas (“GHG”) emision intensity betwen

90% to 120% for the next reporting year, against the level of

the baseline year ended 31 March 2023. To this end, we actively

explore energy-saving oportunities and adopt hardware upgrades

to enhance our energy performance over time. At our managed

properties, we transitioned al our lighting fixtures to LED lights and

equiped motion sensor controls in public areas to ensure eficient

energy use and to minimise unecesary consumption. We also

maintain indor temperatures at a comfortable 24ºC to 26ºC and

instaled low emisivity or double-glazed windowpanes to optimise

thermal conditions and insultation, reducing heat los. Our ofices

are also renovated with energy eficiency in mind, for instance, we

maximise natural lighting wherever posible to reduce the ned for

lighting fixtures. We also set up an independently controled lighting

system to alow for flexible and eficient usage of lights in diferent

ofice areas. When procuring apliances and electronics, the

Group has placed an emphasis on chosing newer more energy-

eficient models. To maximise coling eficiency, we regularly

hire profesional technicians to clean or replace our air filtration

elements. During lunch breaks and outside of ofice hours, the air-

conditioning and power conections are also partialy turned of.

The Group’s air emisions and GHG emisions mainly generated

from the combustion of purchased electricity for ofice operation

and fuels by self-owned vehicles. The emisions and energy

consumption data for the Reporting Period are presented in below

together with comparative figures of preceding period:

Air Emisions废气排放

Unit单位2022/23年度2021/22年度

Nitrogen Oxides (NOx)氮氧化物kg千克15.99N/A不适用

Particulate Mater (PM)颗粒物kg千克1.18N/A不适用

Sulphur Oxides (SOx)硫氧化物kg千克0.41N/A不适用

1. The Company starts to disclose the air emisions data in 2022/23.

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

1.

我们考虑了政府部门处理淡水的用电。

2021/22年度的数据已作调整，以反映实

际消耗及╱或相关排放。

Grenhouse Gas EmisionsUnit

温室气体排放量单位2022/23年度2021/22年度

Scope 1 emisionstones of CO

e233.8736.09

范围1排放量吨二氧化碳当量

Removal (Tre Planting) (Scope 1)tones of CO

e0.23N/A不适用

减除量（树木种植）（范围1）吨二氧化碳当量

Scope 2 emisiontones of CO

e118.47173.98

范围2排放量吨二氧化碳当量

Scope 3 emision

tones of CO

e3.562.90

范围3排放量

吨二氧化碳当量

Total emisiontones of CO

e355.67212.97

总排放量吨二氧化碳当量

Intensitytones of CO

e/FTE5.472.39

密度吨二氧化碳当量╱等同全职雇员

1.

We take into acount the electricity used for procesing fresh water

by government departments. The data of 2021/22 has ben adjusted

to reflect the actual consumption and/or asociated emisions.

Energy ConsumptionUnit

能耗单位2022/23年度2021/22年度

Direct Energy Consumption’000 kWh252.35121.37

直接能耗千个千瓦时

Indirect Energy Consumption’000 kWh272.74334.91

间接能耗千个千瓦时

Total Energy Consumption’000 kWh525.09456.28

总能耗千个千瓦时

Intensity000 kWh/FTE8.075.13

密度千个千瓦时╱等同全职雇员

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

废物及资源管理

由于本集团的业务性质，其并不产生有害

废弃物；至于无害废弃物，其主要是来自

办公室营运的室内及纸张废弃物。废弃灯

泡、纸箱及使用过的纸张由外包服务提供

商及管理处收集，而废弃印刷墨盒及其他

硬件废弃物则送回至供应商处。

Waste and Resource Management

Due to the Group’s busines nature, it did not generate hazardous

waste; as for non-hazardous waste, it is mainly domestic and paper

waste from its ofice operations. Waste lamps, carton box and

used papers were colected by the outsourced service providers

and management ofice, and waste printing cartridges and other

hardware wastes were sent back to supliers.

Non-hazardous waste producedUnit

无害废弃物产生总量单位2022/23年度2021/22年度

Concrete and MetalTone2,108.501,020.00

混凝土及金属吨

Paper WasteTone1.782.00

废纸吨

Recycled MetalTone1,133.60118.00

回收金属吨

Excavated Materials, Metal and General

Refuse

Tone

吨

2,654.20N/A

不适用

挖掘材料、金属及一般垃圾

Total amount of waste producedTone5,898.081140.00

废弃物产生总量吨

By intensityTone/FTE90.7412.81

密度吨╱等同全职雇员

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

本集团致力于下一个报告年度减少或维持

无害废弃物产生密度于90%至120%之间（与

截至2023年3月31日的基线年水平相比）。

本集团已采取一系列措施以减少纸张的使

用及其他一般废弃物，包括：

‧ 尽可能使用数码档案复本，包括财务

报告、会议通知、通函及发送予股东

的公司通讯，这大为减少我们的印刷

及邮寄工作

‧ 当需要使用列印本时，我们提倡使用

再造及经森林管理委员会认证的纸张，

并预设使用双面列印

‧ 在我们的办公室公共区域，我们提供

耐用及可重用的食物容器、餐具及杯

子，以尽可能消除用后即弃塑胶

‧ 在我们管理物业的公共区域设置多种

物料回收箱

The Group is comited to reducing or maintaining the production

of non-hazardous waste intensity betwen 90% to 120% for the

next reporting year, against the level of the baseline year ended 31

March 2023. The Group has taken a series of measures to reduce

use of papers and for other general waste, including:

• , including for financial

reports, meting notices, circulars, and corporate information

isued to our shareholders which significantly reduced our

printing and mailing

• , we promote the use of

recycled and Forest Stewardship Council certified paper and

use double-sided printing by default

• , we provide durable and reusable

fod containers, cutlery, and cups to eliminate single-use

plastics as much as posible

• set up multi-material recycling colection bins in the public

areas of our managed properties

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

本集团认为水乃一种有限且宝贵的资源，

对我们以及社会及环境必不可少。因此，

我们努力减少耗水量并致力于在我们的业

务运营中遵守节约水的原则。于报告年度，

我们在求取适用水源上并无遇到任何问题。

我们每月定期检查管道及水龙头，确保我

们的办公场所及管理物业并无出现漏水。

此外，我们还在所有洗手间安装感应水龙

头及节水装置，以更好地管理耗水量。

培养环保意识

为建立持久的环保意识文化，我们积极提

高员工的可持续发展意识。在我们的办公

场所，公共区域及洗手间都张贴了与负责

任的能源、水及物料消耗有关的标志及内

部通告，以加强全体员工的节能降耗意识，

这有助于指导全体员工养成节约和环保的

良好习惯，从而为本集团的可持续发展奠

定坚实的基础。

于报告期间，概无与废气及温室气体排放、

向水及土地的排污、有害及无害废弃物的

产生有关的违规个案。

The Group believes that water is a limited and valuable

resource and is indispensable to us as wel as to society and

the environment. Therefore, we strive to reducing the water

consumption and are comited to conforming with principles

of water conservation in our busines operations. During the

Reporting Year, we have not encountered any problems in

sourcing water that is fit for purpose. We conduct regular monthly

inspections on our pipes and taps to ensure no leakages in our

ofice premises and managed properties. Aditionaly, sensor taps

and water eficient fixtures were instaled in al the washroms to

beter manage water consumption.

Water Consumption 耗水量Unit 单位2022/23年度2021/22年度

— in total以总量计m

立方米 8,3286,781

— by intensity以密度计m

/FTE立方米╱等同全职雇员128.12105.95

Cultivating Environmental Awarenes

To build a lasting environmentaly conscious culture, we actively

raise sustainability awarenes of our employes. At our ofice

premises, signs and internal notices relating to responsible energy,

water and material consumption are posted in comon areas and

washroms to strengthen the awarenes of energy conservation

and consumption reduction for al employes, which helps to

guide al employes to form god habits of conservation and

environmental protection, thus laying a solid foundation for the

sustainable development of the Group.

During the Reporting Period, there were no non-compliance cases

relating to air and grenhouse gas emisions, discharges into water

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

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

气候变化

为应对我们业务的气候相关影响及风险，

我们采取不同策略以加强管治并改善对气

候变化的适应能力。就风险管理而言，我

们已识别出以下气候相关风险。

气候相关风险对我们营运的影响

飓风及其他极端

天气事件

可能对实体物业及楼宇

结构造成破坏，基础设

施供应受阻，可能导致

业务及营业额损失。

长期降雨模式

改变

可能损毁楼宇设施及结

构，增加楼宇运作及保

养成本。

有关采取预防措施尽量降低与风险相关的

潜在损害：

1) 在楼宇当眼位置展示台风讯号；

2) 提醒租户闭上窗户及紧锁门户；

3) 检查抽水系统、移除出水口及排水道

淤塞；及

4) 对建筑物和设施进行例行检查及╱或

维护。

本集团致力减低气候变化对营运的影响，

并会持续检讨政策以改善措施及披露。

Climate Change

To adres the climate-related impacts and risks to our busines,

we have ben adopting diferent strategies to enhance our

governance and improve our resilience to climate change. In terms

of risk management, we have identified the climate-related risk as

folows.

Climate-related risksImpacts to our operations

Huricane and other

extreme weather

events

Posible damages to the physical

properties and building structure, and

disruption of utilities suply which may

lead to los in busines and revenue.

Change in long-term

rainfal patern

Posible damages to the building

facilities and structure, and an increase to

the building operation and maintenance

costs.

In terms of precautionary measures to minimise the potential

damages related to the risks:

1) Display typhon signals in an obvious location of the

buildings;

2) Remind tenants to shut the windows and lock dors

securely;

3) Inspect the pumping system and remove any blockage of

drainage outlets and chanels; and

4) Perform routine inspection and/or maintenance on buildings

and facilities.

The Group is determined to mitigate the impact of climate change

on the operation and wil constantly review the policy to improve

the measures and disclosures.

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

我们的员工

员工推动我们的业务迈向成功。因此，我

们一直致力提供一个接纳包容、注重参与

及彼此支持的工作环境，以促进个人发展

并保障全体员工的健康和福祉。

雇佣及劳工准则

本集团非常著重确保工作场所没有任何偏

见或歧视，支持基于个人能力、经验及资

历的公平招聘及雇佣惯例，而不论种族、

宗教、性别、残疾、家庭状况、年龄或任

何其他受法律限制的基础。

于报告年度，本集团已严格遵守任何相关

法律及法规，包括但不限于：

‧ 《雇佣条例》（香港法例第57章）

‧ 《强制性公积金计划条例》（香港法例

第485章）

‧ 《雇员补偿条例》（香港法例第282章）

‧ 《最低工资条例》（香港法例第608章）

OUR PEOPLE

Employes are the engine which drives the suces of our

busines. As such, we remain comited to providing an inclusive,

engaging and suportive work environment which facilitates

personal development and safeguards the health and wel-being of

al employes.

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(cid:40)(cid:80)(cid:83)(cid:79)(cid:82)(cid:92)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)

(cid:68)(cid:81)(cid:71)(cid:3)(cid:47)(cid:68)(cid:69)(cid:82)(cid:88)(cid:85)(cid:3)

(cid:54)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:3)

(cid:8111)(cid:8043)(cid:8840)(cid:8604)(cid:11427)(cid:15700)(cid:8453)

(cid:38)(cid:68)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)

(cid:38)(cid:82)(cid:80)(cid:83)(cid:68)(cid:81)(cid:92)(cid:3)

(cid:25754)(cid:12469)(cid:9119)(cid:11427)(cid:17730)(cid:8234)(cid:8886)(cid:3)

(cid:55)(cid:85)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:39)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)

(cid:9911)(cid:22737)(cid:8840)(cid:17722)(cid:11027)(cid:3)

(cid:50)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:68)(cid:79)(cid:3)

(cid:43)(cid:72)(cid:68)(cid:79)(cid:87)(cid:75)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)

(cid:54)(cid:68)(cid:73)(cid:72)(cid:87)(cid:92)(cid:3)

(cid:20277)(cid:14379)(cid:7971)(cid:11637)(cid:8840)(cid:10823)(cid:8230)

Employment and Labour Standards

The Group takes great care to ensure a workplace fre from

any prejudice or discrimination, suporting fair recruitment and

employment practices based on individual merit, experience and

qualifications regardles of race, religion, gender, disability, family

status, age or any other basis restricted by law.

During the Reporting Year, the Group has strictly complied with

any relevant laws and regulations, including but not limited to:

• Employment Ordinance (Chapter 57 of the Laws of Hong

Kong)

• Mandatory Provident Fund Schemes Ordinance (Chapter 485

of the Laws of Hong Kong)

• ’ Compensation Ordinance (Chapter 282 of the

Laws of Hong Kong)

• Minimum Wage Ordinance (Chapter 608 of the Laws of

Hong Kong)

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

于报告年度，本集团并不知悉有任何严重

违反有关薪酬及解雇、招聘及晋升、工作

时间、假期、平等机会、多元化、反歧视

以及其他福利及福祉的法律及法规，且对

本集团的业务及营运造成重大影响的事项。

本集团按性别、雇佣类型、年龄组别及地

区划分的雇员总数（不包括董事）：

During the Reporting Year, the Group was not aware of any serious

violations of laws and regulations that had created significant

impacts on the busines and operations of the Group relating to

compensation and dismisal, recruitment and promotion, working

hours, rest periods, equal oportunity, diversity, anti-discrimination,

and other benefits and welfare.

The Group’s total workforce (excluding Director) by Gender,

Employment Category, Age Group and Geographical Region:

Total EmploymentCategories

雇员总数类别2022/23年度2021/22年度

GenderMale3253

性别男性

Female3336

女性

Employment categoryFul time6589

雇佣类型全职

Part time00

兼职

Age groupBelow 3014

年龄组别30岁以下

30–503238

30岁至50岁

Above 503247

50岁以上

Geographical regionHong Kong6285

地区香港

Mainland China34

中国内地

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

本集团按性别、年龄组别及地区划分的雇

员流失率（不包括董事）：

使用童工在我们的任何运营中都是严格禁

止的。在招聘过程中，申请人须向人力资

源部出示身份证明文件进行年龄和身份核

实，以防止使用童工。人力资源部负责核

查及仔细检查申请人的身份证明文件、教

育背景及资格以确保申请人符合招聘标准。

本集团亦严禁使用强制劳工。我们鼓励员

工汇报任何有关强制劳工实践的案例。

本集团持续审查及评估其雇佣惯例，以及

让员工参与其中，以防止童工及强制劳工

并确保遵守相关法律。倘发现任何不合规

案例，本集团会立即终止雇佣并进行进一

步调查以避免再次发生。于报告年度，并

无报告任何童工及强制劳工。此外，本集

团并不知悉任何严重违反有关防止雇用童

工及强迫劳动的法律及法规且对本集团在

业务和运营方面造成重大影响的事项。

The Group’s employe turnover rate (excluding Directors) by

Gender, Age Group and Geographical Region:

Percentage of Turnover rateCategories2022/232021/22

流失率百分比类别2022/23年度2021/22年度

GenderMale15.6%13.2%

性别男性

Female3.0%16.7%

女性

Age groupBelow 300%0%

年龄组别30岁以下

30–506.3%23.7%

30岁至50岁

Above 5012.5%8.5%

50岁以上

Geographical regionHong Kong9.7%15.3%

地区香港

Mainland China0%0%

中国内地

The use of child labour is strictly forbiden in any of our operations.

During the recruitment proces, aplicants are required to present

identification documents to the Human Resources Department

for age and identity verification to prevent the use of child labour.

Human Resources Department is responsible for checking and

scrutinizing aplicants’ identification documents, education

background and qualifications to guarante that aplicants met

the recruitment criteria.

Use of forced labour is also strictly prohibited. Employes are

encouraged to report any cases relating to forced labour practices.

The Group constantly reviews and aseses its employment

practices, as wel as engaging employes, to avoid child and

forced labour and ensure compliance with relevant laws. If any

case of non-compliance is discovered, the Group wil imediately

terminate employment and further investigate to avoid recurence.

During the Reporting Year, no operation has reported any child

or forced labour. Also, the Group was not aware of any serious

violations of laws and regulations that had created significant

impacts on the busines and operations of the Group relating to

preventing child and forced labour.

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

职业健康及安全

确保员工的健康及安全向来是我们的首要

考虑。本集团已严格遵守相关的法律及法

规，包括但不限于《职业安全及健康条例》

（第509章）。我们遵循安全指引，一直致力

实行预防措施，把整个营运过程中出现的

潜在职业危害降至最低。举例而言，我们

已订立应急守则，为处理极端天气情况（如

台风及暴雨警告）的标准程序提供指引。

在我们的办公场所，除定期进行火警演习

及地毯清洗外，我们亦确保清晰标示及时

刻保持畅通无阻的紧急逃生路线。在我们

管理的物业中也采取类似的控制措施，同

时每季进行消防系统检查，包括洒水器及

烟雾探测器。

于报告年度及过去三年内，本集团并无确

认工伤或因工作关系而死亡的情况，且无

因工伤损失工作日数。此外，本集团并不

知悉有任何严重违反有关提供安全的工作

环境及保护员工免受职业危害的法律及法

规且对本集团在业务和运营方面造成重大

影响的事项。

培训及发展

为了在急速的商业环境中保持敏锐触觉，

我们支援各级员工提升其专业知识，以满

足来自不同部门和处于不同职业阶段的员

工的需要。为鼓励持续学习，我们资助员

工参加不同外部培训，包括课程、研讨会

及工作坊。我们的员工亦可获得一天有薪

学习假以作学习及发展。

Ocupational Health and Safety

Ensuring staf health and safety of is always our priority. The Group

has strictly complied with relevant laws and regulations, including

but not limited to the Ocupational Safety and Health Ordinance

(Chapter 509). Folowing our safety guidelines, we have worked

diligently and implemented precautionary measures to minimise

potential ocupational hazards acros our operations. For instance,

an emergency protocol has also ben established providing

guidance on standard procedures to handle extreme weather

situations such as typhons and rainstorm warnings. At our ofice

premises, apart from conducting regular fire drils and carpet

cleaning, we ensure a clear indication of emergency evacuation

routes which are unobstructed at al times. Similar control

measures have ben put in place at our managed properties

alongside quarterly inspections of the firefighting system, including

sprinklers and smoke detectors.

During the Reporting Year and the past thre years, the Group

had not identified work related injuries or fatalities and there are

no lost days due to work injuries. Also, the Group was not aware

of any serious violations of laws and regulations hat had created

significant impacts on the busines and operations of the Group

relating to providing a safe working environment and protecting

employes from ocupational hazards.

Training and Development

To remain agile in a fast-paced busines environment, we suport

staf at al levels to enhance their profesional knowledge to

cater to the neds of employes from diferent departments and

at varied carer stages. To encourage continuous learning, we

subsidise staf members to participate in diferent external training,

including courses, seminars and workshops. Our employes are

also eligible to receive one day of paid study leave for the purpose

of learning and development.

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

按性别及雇员类型划分的受训雇员总数（不

包括董事）明细：

按性别及雇员类型划分的每名雇员（不包

括董事）完成受训的平均时数：

Breakdown of total employes trained (excluding Directors) by

Gender and Employe Category:

Percentage of total

employes trainedCategories

受训雇员总数百分比类别2022/23年度2021/22年度

GenderMale18.75%11.32%

性别男性

Female30.30%22.22%

女性

Employment categoryJunior Staf16.67%20.00%

雇佣类型初级员工

Midle Managers26.32%12.00%

中级管理层

Senior Managers37.50%12.50%

高级管理层

Average Training Hours Completed Per Employe (excluding

Directors) by Gender and Employe Category:

Average training hours

completed per employeCategories

每名雇员完成受训的平均时数类别2022/23年度2021/22年度

hours/小时hours/小时

GenderMale0.811.36

性别男性

Female1.172.22

女性

Employment categoryJunior Staf0.484.44

雇佣类型初级员工

Midle Managers1.322.53

中级管理层

Senior Managers1.562.46

高级管理层

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

关怀员工的公司

为了吸引和留住每一位人才，我们提供具

吸引力的薪酬待遇及附带福利，包括医疗

健康保险及所享有的多项休假。我们根据

相关法律法规和内部政策为加班员工提供

加班费及其他相关福利。人力资源部负责

进行年度绩效评核，并决定晋升安排及加

薪。此外，我们鼓励员工保持良好的工作

与生活平衡，并举办不同员工活动，如节

日庆祝活动、每周早餐及健身班。为了使

员工可与家人分享节日喜悦，在农历新年

前夕、中秋节及平安夜等节日，员工会提

早下班以便庆祝。通过这些活动，我们希

望在本集团内培养出更强的社区及关爱精

神，并促进同事之间更深厚的人际关系。

我们的价值链

供应链管理

我们供应链管理方针的其中一环是优先考

虑与我们同样致力于环境及社会责任实践

的商业伙伴。为确保完全符合我们的严格

要求，我们已建立适当的监察和评估机制。

未能给予承诺品质的供应商须接受一系列

查验及审核。这种全面的方针让我们能够

更好地管控源自供应链的环境、社会及管

治相关风险，同时与我们的合作伙伴建立

有效的长期关系。

就我们管理的物业，我们已委任专门的顾

问为设备和物料采购提供咨询服务。顾问

在本集团的特别指示下，除会考虑质量及

成本外，亦会考虑能源消耗及环境可持续

物料等可持续因素。

于报告年度，本集团合共拥有67名供应商

(2021年：164名)，其中62名香港供应商，4

名中国内地供应商及1名新加坡供应商。本

集团已审查所有主要供应商。

Caring Company

To atract and retain every talent, we ofer atractive remuneration

packages and fringe benefits, including medical health insurance

and a range of leave entitlements. We provide employes who

work overtime with overtime pay and other related benefits in

acordance with relevant laws, regulations and internal policies.

Our human resources department is responsible for anual

performance apraisals and determines promotion arangements

and salary increments. Aditionaly, we encourage our employes

to maintain a god work-life balance by organising diferent

staf activities such as festive celebrations, wekly breakfasts

and fitnes clases. To enable employes to share festive joy

with their families, such as Chinese New Year’s Eve, Mid-

Autumn Festival and Christmas Eve, staf is dismised earlier for

celebration. Through these events, we lok to cultivate a stronger

comunal and caring spirit within the Group and facilitate deper

interpersonal conections among our coleagues.

OUR VALUE CHAIN

Suply Chain Management

As part of our suply chain management aproach, we prioritise

busines partners who share our dedication to environmentaly

and socialy responsible practices. To ensure our stringent

requirements are fuly met, apropriate monitoring and asesment

mechanisms have ben put in place. Supliers who fail to deliver

the promised quality are subject to a series of inspections and

reviews. This holistic aproach enables us to beter manage ESG-

related risks arising from our suply chain whilst building efective

long-term relationships with our partners.

At our managed properties we have apointed specialised

consultants to provide advisory services on equipment and

materials procurement. The consultants have ben specialy

directed by the Group to consider sustainability factors such as

energy consumption and environmentaly sustainable materials in

adition to quality and costs.

During the Reporting Year, the Group has a total of 67 supliers

(2021: 164), of which 62 supliers in Hong Kong, 4 supliers in

Mainland China and 1 suplier in Singapore. Al major supliers

have ben reviewed.

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

负责任的服务及商业道德

提供优质及负责任的服务对我们的业务可

持续能力至关重要。因此，我们已建立严

谨的机制及标准程序，为员工提供有关质

量保证、客户服务及私隐的指导原则。

就本集团的证券投资及其他业务而言，我

们遵循廉政公署和证券及期货事务监察委

员会（「证监会」）给予的指引。投资团队由

具有不同背景的专业人员组成，该等人员

均持有证监会发出的各类受规管活动的牌

照：证券交易（第1类）、就证券提供意见（第

4类）及提供资产管理（第9类）。

反贪污

本公司在整个营运过程中恪守最高道德标

准及问责，并对任何形式的贪污或失当行

为采取零容忍态度。全体员工均须遵循我

们的《员工手册》，其中概述了我们对专业

及适当行为的期望。

本集团严格遵守所有关于反贪污的适用法

律及法规，包括《打击洗钱及恐怖分子资

金筹集条例》（香港法例第615章），《防止贿

赂条例》（香港法例第201章）。

本公司于2022年3月采纳反贪污政策，当中

订明基本行为标准，适用于本集团所有层

面的所有董事、高级职员及雇员。根据该

政策，所有雇员(1)不得接受超出一般商务

接待的礼品及福利；及(2)不得向任何人士

提供贿赂以取得或保留业务。本公司已透

过内部电子邮件及公司网站向所有雇员提

供该政策的查阅渠道。于报告年度，本集

团透过下列方式为董事及雇员提供有关反

贪污政策的常规培训，包括(i)监管及专业

团体组织的线上研讨会及(i)阅读有关监管

更新的文章及材料。经理或主要雇员亦须

确保所有向其汇报的雇员，以及在其责任

范围内代表各自公司工作的外部人员了解

并遵守本政策中的禁令。

Responsible Services and Busines Ethics

The delivery of quality and responsible services is esential to our

busines sustainability. As such, we have established stringent

mechanisms and standard procedures to provide employes with

guiding principles in relation to quality asurance, customer service

and privacy.

In respect of the Group’s investment in securities and others

busines, we folow the guidelines outlined by the Independent

Comision Against Coruption and Securities and Futures

Comision (“SFC”). The investment team comprises of

profesionals with diversified backgrounds licensed with the

SFC in various regulated activities: dealing in securities (Type 1),

advising on securities (Type 4) and aset management (Type 9).

Anti-coruption

The Company upholds the highest ethical standards and

acountability throughout our operations and has a zero-tolerance

aproach for coruption or malpractice of any form. Al employes

are required to folow our Employe’s Handbok which outlines

our expectations for profesional and apropriate behaviour.

The Group strictly complies with al aplicable laws and regulations

regarding anti-coruption, including the Anti-money Laundering and

Counter-Terorist Financing Ordinance (Chapter 615 of the Laws of

Hong Kong), the Prevention of Bribery Ordinance (Chapter 201 of the

Laws of Hong Kong).

In March 2022, the Company had adopted an Anti-coruption

Policy which sets out the basic standard of conduct which aplies

to al directors, oficers and employes at al levels of the Group.

Pursuant to the policy, al employes (1) should not acept gifts

and benefits that are beyond comon busines hospitality; and (2)

should not ofer a bribe to any person for the purpose of obtaining

or retaining busines. The Company has made the policy available to

al employes via internal e-mails and company website. During the

Reporting Year, the Group provided regular trainings on anti-coruption

policy for the directors and employes by (i) online seminars organised

by regulatory and profesional bodies and (i) reading articles

and materials in respect of regulatory updates. Managers or key

employes are also required to ensure that al employes reporting to

them, and external parties within their area of responsibility working

on behalf of their respective companies, understand and comply with

the prohibitions in this policy.

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Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

本集团进行审慎的尽职审查，以识别和核

实客户和实益拥有人以及建立业务关系的

目的和性质，不断监察以识别和通报可疑

活动或交易，就日常运营全面保存记录及

员工意识培训。

于报告年度，概无针对本集团或其雇员的

贪腐法律个案，本集团并不知悉有任何贿

赂、敲诈、欺诈或其他违法行为的事件。

概无违反与商业道德惯例相关法律及法规

的经证实个案。

举报政策

本集团已于2022年3月采纳完善的举报政

策以提升集团层面的举报机制。该政策的

设立旨在为我们的雇员及相关第三方（如客

户、供应商、债权人及债务人）等与本集团

有来往的人士在保密情况下对与本集团有

关的涉嫌不当行为、渎职或欺诈活动提出

关注。

本集团鼓励全体雇员及相关第三方通过指

定形式直接向本公司审核委员会报告重大

风险事宜或交易。本公司将根据个别情况，

委任一位在本公司担当要职人士为调查人

员或成立专责委员会，以调查有关事件。

最终报告将连同需作出变更或改善的建议

（如适用）送交予审核委员会。审核委员会

随后将审阅最终报告及向董事会作出建议（如

适当）。提出关注的雇员╱外部人士将收到

调查结果的书面通知。

知识产权

本集团尊重知识产权。在使用非自制或并

非由本集团拥有之材料、图片、内容以及

其他类型的私有知识产权时，员工必须遵

守本集团有关知识产权的政策及程序，以

符合香港法例第514章《专利条例》等相关

法例。此外，本集团已注册其商标，并为

拥有的知识产权保留详细记录，以保障其

知识产权。

The Group conducts prudent due diligence to identify and verify the

customers and beneficial owners, as wel as the purpose and intended

nature of the busines relationship, constant monitoring to identify

and report suspicious activities or transactions, comprehensive record

keping and staf awarenes training regarding its daily operations.

During the Reporting Year, no legal cases regarding coruption were

brought against the Group or its employes, and the Group is not

aware of any incidents of bribery, extortion, fraud or other violations.

There were no confirmed cases of non-compliance with the relevant

laws and regulations relating to busines ethics practices.

Whistleblowing Policy

The Group has enhanced its group-level whistleblowing

mechanism by the adoption of a comprehensive Whistleblowing

Policy in March 2022. The policy has ben established for our

employes and the relevant third parties (e.g. customers, supliers,

creditors and debtors) who deal with the Group to raise concerns

in confidence about suspected misconducts, malpractices or

fraudulent activities relating to the Group.

Al employes and the relevant third parties of the Group are

encouraged to report material risk isues or transactions by a

designated form directly adresed to the Audit Comite of

the Company. Depending upon the circumstances, an apropriate

investigating oficer with suitable seniority at the Company wil be

apointed or a special comite wil be set up by the Company

to investigate the mater. A final report, with recomendations

for change or improvement (if aplicable), wil be produced to the

Audit Comite. The Audit Comite wil then review the final

report and if apropriate, make recomendations to the Board.

The employe/external party who reports the concern wil receive

in writing the outcome of the investigation.

Intelectual Property Rights

The Group respects intelectual property rights. Employes are

required to folow the Group’s policies and procedures regarding

intelectual property right when making use of materials, pictures,

contents as wel as al other forms of private intelectual property

that are not produced by their own or posesed by the Group in

order to comply with relevant laws such as the Patents Ordinance

(Chapter 514 of the Laws of Hong Kong). Besides, the Group

has registered its trademark and retained a detailed record of the

intelectual property rights it poseses to protect its intelectual

property rights.

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Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

投诉处理

我们积极征求租户的回馈意见，并已为任

何投诉或查询设置指定的沟通渠道。一旦

收到投诉、查询或维修请求，我们将根据

问题的性质及紧急程度进行记录和分类。

其后，将问题转交相关团队根据我们的标

准程序以及时和有效的方式处理并与租户

进行其后的沟通。

于报告年度，本集团并无收到任何产品及

服务相关投诉。

资料私隐

本集团非常重视资料私隐及客户资料处理。

我们根据相关监管要求，包括《个人资料（私

隐）条例》（香港法例第486章），制定清晰的

私隐事务指引及程序，涵盖数据及资料的

使用及管理。只有经授权人员才可在以需

要了解和需要使用的理由存取客户资料。

员工须遵循我们的个人资料处理程序，并

仅向客户收集商业交易所需的直接相关个

人资料。未经资料拥有人事先同意及授权，

任何第三方均不会收集个人资料。

于报告年度，概无与所提供产品和服务有

关的健康及安全、广告、标签及私隐事宜

和补救方法的投诉个案。

我们的社区

我们善用资源为所服务的社区的地位发展

作出贡献。我们与永义慈善基金会合作，

通过捐款及与其他慈善机构和社会企业合

作，帮助支援社区的弱势群体。于报告年

度，本集团向教育及医疗健康行业捐献约

1,320,000港元。除了向有需要的人士提供

金钱和物资捐赠外，我们还鼓励员工参与

不同慈善活动及义工服务。

Complaint-handling

We actively sek fedback from our tenants and have also set

out designated comunications chanels for any complaints or

enquires. Once a complaint, enquiry, or maintenance request has

ben received, it wil be loged and clasified based on the nature

of the isue and level of urgency. The isue wil then be pased

along to the relevant teams which wil handle and comunicate

back to the tenants acording to our standard procedures in a

timely and efective maner.

During the Reporting Year, the Group did not received any products

and service related complaints.

Data Privacy

The Group places great importance on data privacy and customer

information handling. We set out clear privacy guidelines

and procedures covering the use and management of data

and information in acordance with the relevant regulatory

requirements, including the Personal Data (Privacy) Ordinance

(Chapter 486 of the Laws of Hong Kong). Only authorised

personel can aces customer data on a ned-to-know and ned-

to-use basis. Employes are required to folow our personal data

handling procedures and only directly relevant personal information

required for busines transactions are colected from customers.

No personal data is colected by any third parties without prior

consent and authorisation from the data owners.

During the Reporting Year, there were no complaint cases relating

to health and safety, advertising, labeling and privacy maters

relating to products and services provided and methods of redres.

OUR COMUNITY

We leverage our resources to contribute to the position

development of the comunities we serve. Working together

with the Easyknit Charitable Foundation, we help to suport

underprivileged members of our comunities through donations

and colaboration with other charities and social enterprises.

During the Reporting Year, the Group contributed aproximately

HKD1,320,000 in education and health care sectors. Apart from

ofering financial and in-kind contributions to people in ned, we

encourage staf to participate in diferent charitable activities and

voluntary services.

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Aspect 层面	HKEx KPI 联交所关键 绩效指标	Description 描述	Page Index 页码索引
A. Environmental 环境
A1 Emissions 排放物	A1	General Disclosure 一般披露	72-73, 75
	A1.1	The type of emissions and respective emissions data 排放物种类及相关排放数据	73-74
	A1.2	Direct (Scope 1) and energy indirect (Scope 2) greenhouse gas emissions (in tonnes) and, where appropriate, intensity 直接（范围1）及能源间接（范围2）温室气体排放（以 吨计算）及（如适用）密度	73-74
	A1.3	Total hazardous waste produced (in tonnes) and, where appropriate, intensity 所产生有害废弃物总量（以吨计算）及（如适用）密 度	Due to the business nature of the Group, this KPI is considered not applicable. 鉴于本集团的业务性 质，此关键绩效指标 被视为不适用。
	A1.4	Total non-hazardous waste produced (in tonnes) and, where appropriate, intensity 所产生无害废弃物总量（以吨计算）及（如适用）密 度	75
	A1.5	Description of emissions target(s) set and steps taken to achieve them 描述所订立的排放量目标及为达到这些目标所采 取的步骤	73
	A1.6	Description of how hazardous and non-hazardous wastes are handled, and a description of reduction target(s) set and steps taken to achieve them 描述处理有害及无害废弃物的方法，及描述所订 立的减废目标及为达到这些目标所采取的步骤	76

Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

联交所《环境、社会及管治报告指引》内

容索引

HKEx ESG Reporting Guide Content Index

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Aspect 层面	HKEx KPI 联交所关键 绩效指标	Description 描述	Page Index 页码索引
A2 Use of Resources 资源使用	A2	General Disclosure 一般披露	72-73, 75, 77
	A2.1	Direct and/or indirect energy consumption by type (e.g. electricity, gas or oil) in total (kWh in ’000s) and intensity 按类型划分的直接及╱或间接能源（如电、气或油） 总耗量（以千个千瓦时计算）及密度	74
	A2.2	Water consumption in total and intensity 总耗水量及密度	77
	A2.3	Description of energy use efficiency target(s) set and steps taken to achieve them 描述所订立的能源使用效益目标及为达到这些目 标所采取的步骤	73, 76
	A2.4	Description of whether there is any issue in sourcing water that is fit for purpose, water efficiency target(s) set and steps taken to achieve them 描述求取适用水源上可有任何问题，以及所订立 的用水效益目标及为达到这些目标所采取的步骤	77
	A2.5	Total packaging material used for finished products (in tonnes) and, if applicable, with reference to per unit produced 制成品所用包装材料的总量（以吨计算）及（如适用） 每生产单位占量	Due to the business nature of the Group, this KPI is considered not applicable. 鉴于本集团的业务性 质，此关键绩效指标 被视为不适用。
A3 The Environment and Natural Resources 环境及天然资源	A3	General Disclosure 一般披露	72-73, 75, 77
	A3.1	Description of the significant impacts of activities on the environment and natural resources and the actions taken to manage them 描述业务活动对环境及天然资源的重大影响及 已采取管理有关影响的行动	73-77
A4 Climate Change 气候变化	A4	General Disclosure 一般披露	78
	A4.1	Description of the significant climate-related issues which have impacted, and those which may impact, the issuer, and the actions taken to manage them 描述已经及可能会对发行人产生影响的重大气 候相关事宜，及应对行动	78

Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

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Aspect 层面	HKEx KPI 联交所关键 绩效指标	Description 描述	Page Index 页码索引
B. Social 社会
B1 Employment 雇佣	B1	General Disclosure 一般披露	79-80
	B1.1	Total workforce by gender, employment type, age group and geographical region 按性别、雇佣类型、年龄组别及地区划分的雇 员总数	80
	B1.2	Employee turnover rate by gender, age group and geographical region 按性别、年龄组别及地区划分的雇员流失率	81
B2 Health and Safety 健康与安全	B2	General Disclosure 一般披露	82
	B2.1	Number and rate of work-related fatalities occurred in each of the past three years including the reporting year 过去三年各年（包括报告年度）发生的因工而死亡 的人数及比率	82
	B2.2	Lost days due to work injury 因工伤损失工作日数	82
	B2.3	Description of occupational health and safety measures adopted and how they are implemented and monitored 描述所采纳的职业健康与安全措施，以及相关 执行及监察方法	82
B3 Development and Training 发展及培训	B3	General Disclosure 一般披露	82
	B3.1	The percentage of employees trained by gender and employee category 按性别及雇员类别划分的受训雇员百分比	83
	B3.2	The average training hours completed per employee by gender and employee category 按性别及雇员类别划分，每名雇员完成受训的 平均时数	83
B4 Labour Standards 劳工准则	B4	General Disclosure 一般披露	79-80
	B4.1	Description of measures to review employment practices to avoid child and forced labour 描述检讨招聘惯例的措施以避免童工及强制劳 工	81
	B4.2	Description of steps taken to eliminate such practices when discovered 描述在发现违规情况时消除有关情况所采取的 步骤	81

Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

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Aspect 层面	HKEx KPI 联交所关键 绩效指标	Description 描述	Page Index 页码索引
B5 Supply Chain Management 供应链管理	B5	General Disclosure 一般披露	84
	B5.1	Number of suppliers by geographical region 按地区划分的供应商数目	84
	B5.2	Description of practices relating to engaging suppliers, number of suppliers where the practices are being implemented, and how they are implemented and monitored 描述有关聘用供应商的惯例，向其执行有关惯例 的供应商数目，以及相关执行及监察方法	84
	B5.3	Description of practices used to identify environmental and social risks along the supply chain, and how they are implemented and monitored 描述有关识别供应链每个环节的环境及社会风 险的惯例，以及相关执行及监察方法	84
	B5.4	Description of practices used to promote environmentally preferable products and services when selecting suppliers, and how they are implemented and monitored 描述在拣选供应商时促使多用环保产品及服务 的惯例，以及相关执行及监察方法	84
B6 Product Responsibility 产品责任	B6	General Disclosure 一般披露	85
	B6.1	Percentage of total products sold or shipped subject to recalls for safety and health reasons 已售或已运送产品总数中因安全与健康理由而须 回收的百分比	Due to the business nature of the Group, this KPI is considered not applicable. 鉴于本集团的业务性 质，此关键绩效指标 被视为不适用。
	B6.2	Number of products and service related complaints received and how they are dealt with 接获关于产品及服务的投诉数目以及应对方法	87
	B6.3	Description of practices relating to observing and protecting intellectual property rights 描述与维护及保障知识产权有关的惯例	86
	B6.4	Description of quality assurance process and recall procedures 描述质量检定过程及产品回收程序	Due to the business nature of the Group, this KPI is considered not applicable. 鉴于本集团的业务性 质，此关键绩效指标 被视为不适用。
	B6.5	Description of consumer data protection and privacy policies, how they are implemented and monitored 描述消费者资料保障及私隐政策，以及相关执行 及监察方法	87

Environmental, Social and Governance Report

环境、社会及管治报告

永义国际集团有限公司 2022/23年报

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Aspect 层面	HKEx KPI 联交所关键 绩效指标	Description 描述	Page Index 页码索引
B7 Anti-corruption 反贪污	B7	General Disclosure 一般披露	85-86
	B7.1	Number of concluded legal cases regarding corrupt practices brought against the issuer or its employees during the reporting period and the outcomes of the cases 于汇报期内对发行人或其雇员提出并已审结的 贪污诉讼案件的数目及诉讼结果	86
	B7.2	Description of preventive measures and whistle- blowing procedures, how they are implemented and monitored 描述防范措施及举报程序，以及相关执行及监察 方法	85-86
	B7.3	Description of anti-corruption training provided to directors and staff. 描述向董事及员工提供的反贪污培训。	85-86
B8 Community Investment 社区投资	B8	General Disclosure 一般披露	87
	B8.1	Focus areas of contribution 专注贡献范畴	87
	B8.2	Resources contributed to the focus area 在专注范畴所贡献的资源	87

Environmental, Social and Governance Report

环境、社会及管治报告

Easyknit International Holdings Limited 2022/23 Anual Report

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Independent Auditor’s Report

独立核数师报告

永义国际集团有限公司 2022/23年报

致永义国际集团有限公司成员

（于百慕达注册成立的有限公司）

意见

本核数师（以下简称「我们」）已审计列载于

99至273页的永义国际集团有限公司（以下

简称「贵公司」）及其附属公司（以下统称「贵

集团」）的综合财务报表，此综合财务报表

包括于2023年3月31日的综合财务状况表与

截至该日止年度的综合损益及其他全面收

益表、综合权益变动表和综合现金流量表，

以及综合财务报表附注，包括主要会计政

策概要。

我们认为，该等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（「香港财务报告准则」）真

实而公平地反映了 贵集团于2023年3月31

日的综合财务状况及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

港公司条例的披露要求妥为拟备。

意见的基础

我们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。我们

在该等准则下承担的责任已在本报告核数

师就审计综合财务报表承担的责任部分中

作进一步阐述。根据香港会计师公会颁布

的专业会计师道德守则（以下简称「守则」），

我们独立于 贵集团，并已履行守则中的

其他专业道德责任。我们相信，我们所获

得的审计凭证能充足及适当地为我们的审

计意见提供基础。

TO THE MEMBERS OF

EASYKNIT INTERNATIONAL HOLDINGS LIMITED

(incorporated in Bermuda with limited liability)

OPINION

We have audited the consolidated financial statements of Easyknit

International Holdings Limited (the “Company”) and its subsidiaries

(colectively refered to as the “Group”) set out on pages 99 to

273, which comprise the consolidated statement of financial

position as at 31 March 2023, and the consolidated statement

of profit or los and other 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 a sumary of significant acounting

policies.

In our opinion, the consolidated financial statements give a true

and fair view of the consolidated financial position of the Group as

at 31 March 2023, and of its consolidated financial performance

and its consolidated cash flows for the year then ended in

acordance with Hong Kong Financial Reporting Standards

(“HKFRSs”) isued by the Hong Kong Institute of Certified Public

Acountants (“HKICPA”) and have ben properly prepared in

compliance with the disclosure requirements of the Hong Kong

Companies Ordinance.

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.

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Independent Auditor’s Report

独立核数师报告

Easyknit International Holdings Limited 2022/23 Anual Report

KEY AUDIT MATERS

Key audit maters are those maters that, in our profesional

judgment, were of most significance in our audit of the

consolidated financial statements of the curent period. These

maters were adresed in the context of our audit of the

consolidated financial statements as a whole, and in forming our

opinion thereon, and we do not provide a separate opinion on

these maters.

Key audit materHow our audit adresed the key audit mater

关键审计事项我们的审计如何处理关键审计事项

Valuation of investment properties

投资物业之估值

We identified the valuation of investment properties

as a key audit mater due to the significant judgments

and asumptions made by management of the Group in

determining the fair value.

由于 贵集团管理层于厘定公平值时涉及重大之判

断及假设，我们识别投资物业之估值为一项关键审

计事项。

At 31 March 2023, the fair value of investment

properties was aproximately HK$2,565 milion,

with a fair value gain recognised in profit or los

of aproximately HK$200 milion (note 15 to the

consolidated financial statements).

于2023年3月31日，投资物业公平值约为

2,565,000,000港元，于损益确认之公平值收益约为

200,000,000港元（综合财务报表附注15）。

The Group’s investment properties are stated at fair

value based on valuations performed by independent

firms of qualified profesional property valuers (the

“Valuers”). Details of the valuation techniques and key

inputs used in the valuations are disclosed in note 15 to

the consolidated financial statements.

贵集团投资物业之公平值乃根据独立合资格专业估

值师行（「估值师」）作出之估值列示。估值所采用之

估值方法及主要输入之详情已于综合财务报表附注

15内披露。

Our procedures in relation to the valuation of investment

properties included:

我们对投资物业估值之相关程序包括：

• Obtaining an understanding from the Valuers and

management of the Group about the valuation

techniques, performance of the property

markets, significant asumptions adopted, critical

judgmental areas, key inputs and data used in the

valuations;

‧ 从估值师及 贵集团管理层了解估值方法、物

业市场表现、所采用之重要假设、主要判断范

围、估值所采用之主要输入及数据；

• , capabilities and

objectivity of the Valuers;

‧ 评价估值师的资格、能力及客观性；

• Asesing the integrity of information provided

by management of the Group to the Valuers by

comparing, on a sample basis, details of rentals

to the respective underlying existing lease

agrements; and

‧ 透过以抽样方式比较相关现有租约之租金详情

而评估 贵集团管理层提供估值师之资料之完

整性；及

• Asesing reasonablenes of key inputs used

by the Valuers and management of the Group

by comparing relevant market information

with similar properties and asesing the

apropriatenes of specific asumptions of the

properties by reference to character, location and

other individual factors which afect the valuation

of properties.

‧ 透过比较同类型物业相关市场资料并参考影

响物业估值之物业特征、位置和其他个别因

素以评估特定假设的适当性，从而评估值师

及 贵集团管理层采用之主要输入之合理性。

关键审计事项

关键审计事项是根据我们的专业判断，认

为对本期综合财务报表的审计最为重要的

事项。这些事项是在我们审计整体综合财

务报表及出具意见时进行处理的。我们不

会对这些事项提供单独的意见。

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Independent Auditor’s Report

独立核数师报告

永义国际集团有限公司 2022/23年报

OTHER INFORMATION

The directors of the Company are responsible for the other

information. The other information comprises the information

included in the anual report, but does not include 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

THOSE CHARGED WITH GOVERNANCE

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 HKFRSs isued by the HKICPA

and the disclosure requirements of the Hong Kong Companies

Ordinance, and for such internal control as the directors determine

is necesary to enable the preparation of consolidated financial

statements that are fre from material mistatement, whether due

to fraud or eror.

In preparing the consolidated financial statements, the directors

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 either intend to liquidate the Group or to cease

operations, or have no realistic alternative but to do so.

Those charged with governance are responsible for overseing the

Group’s financial reporting proces.

其他信息

贵公司董事需对其他信息负责。其他信息

包括刊载于年报内的信息，但不包括综合

财务报表及我们的核数师报告。

我们对综合财务报表的意见并不涵盖其他

信息，我们亦不对该等其他信息发表任何

形式的鉴证结论。

结合我们对综合财务报表的审计，我们的

责任是阅读其他信息，在此过程中，考虑

其他信息是否与综合财务报表或我们在审

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。基于我们

已执行的工作，如果我们认为其他信息存

在重大错误陈述，我们需要报告该事实。

在这方面，我们没有任何报告。

董事及治理层就综合财务报表须

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及香港公司条例的

披露要求拟备真实而公平的综合财务报表，

并对其认为使综合财务报表的拟备不存

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。

在拟备综合财务报表时，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。

治理层须负责监督 贵集团的财务报告过

程。

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Independent Auditor’s Report

独立核数师报告

Easyknit International Holdings Limited 2022/23 Anual Report

核数师就审计综合财务报表承担

的责任

我们的目标，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，并按照百慕达公司法

第90条的规定仅向全体股东出具包括我们

意见的核数师报告。除此以外，我们的报

告不可用作其他用途。本行并不就本报告

之内容对任何其他人士承担任何责任或接

受任何义务。合理保证是高水平的保证，

但不能保证按照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

务报表使用者依赖财务报表所作出的经济

决定，则有关的错误陈述可被视作重大。

在根据香港审计准则进行审计的过程中，

我们运用了专业判断，保持了专业怀疑态

度。我们亦：

‧ 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

为我们意见的基础。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

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 solely to you, as a

body, in acordance with Section 90 of the Bermuda Companies

Act, 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.

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

profesional judgment 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.

---

Independent Auditor’s Report

独立核数师报告

永义国际集团有限公司 2022/23年报

AUDITOR’S RESPONSIBILITIES FOR THE

AUDIT OF THE CONSOLIDATED FINANCIAL

STATEMENTS (Continued)

• ’ 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 those charged with governance regarding,

among other maters, the planed scope and timing of the audit

and significant audit findings, including any significant deficiencies

in internal control that we identify during our audit.

We also provide those charged with governance 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.

核数师就审计综合财务报表承担

的责任（续）

‧ 对董事采用持续经营会计基础的恰当

性作出结论。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

果我们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。假若有

关的披露不足，则我们应当发表非无

保留意见。我们的结论是基于核数师

报告日止所取得的审计凭证。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

务报表是否公平反映交易和事项。

‧ 就 贵集团内实体或业务活动的财务

资讯获取充足、适当的审计凭证，以

对综合财务报表发表意见。我们负

责 贵集团审计的方向、监督和执行。

我们为审计意见承担全部责任。

除其他事项外，我们与治理层沟通了计划

的审计范围、时间安排、重大审计发现等，

包括我们在审计中识别出内部控制的任何

重大缺陷。

我们还向治理层提交声明，说明我们已符

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我们

独立性的所有关系和其他事项，以及在适

用的情况下，实行消除威胁的行动或应用

相关的防范措施。

---

Independent Auditor’s Report

独立核数师报告

Easyknit International Holdings Limited 2022/23 Anual Report

核数师就审计综合财务报表承担

的责任（续）

从与治理层沟通的事项中，我们确定哪些

事项对本期综合财务报表的审计最为重要，

因而构成关键审计事项。我们在核数师报

告中描述这些事项，除非法律法规不允许

公开披露这些事项，或在极端罕见的情况

下，如果合理预期在我们报告中沟通某事

项造成的负面后果超过产生的公众利益，

我们决定不应在报告中沟通该事项。

出具本独立核数师报告的审计专案合伙人

是梁翠珊。

德勤‧关黄陈方会计师行

执业会计师

香港

2023年6月28日

AUDITOR’S RESPONSIBILITIES FOR THE

AUDIT OF THE CONSOLIDATED FINANCIAL

STATEMENTS (Continued)

From the maters comunicated with those charged with

governance, we determine those maters that were of most

significance in the audit of the consolidated financial statements

of the curent period and are therefore the key audit maters.

We describe these maters in our auditor’s report unles law or

regulation precludes public disclosure about the mater or when,

in extremely rare circumstances, we determine that a mater

should not be comunicated in our report because the adverse

consequences of doing so would reasonably be expected to

outweigh the public interest benefits of such comunication.

The engagement partner on the audit resulting in the independent

auditor’s report is Leung Chui Shan.

Deloite Touche Tohmatsu

Certified Public Acountants

Hong Kong

28 June 2023

---

2023
2023年
HK$’000
千港元
28,647
43,255
13,224
1,636
86,762
(27,777)
58,985
32,986
(11,415)
(108,968)
(384)
11,832
191,361
(5,847)
(3,207)
(62,879)
—
—
(11,783)
(5,378)
119
—
—
—
109
(67,673)
17,858
7,483
25,341

Consolidated Statement of Profit or Los and Other Comprehensive Income

综合损益及其他全面收益表

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

2022年

NOTESHK$’000

附注千港元

(Restated)

（经重列）

Continuing operations持续经营业务

Revenue营业额5

Sales of properties销售物业248,576

Rental income租金收入57,073

Interest income from loan financing来自贷款融资之利息收入16,085

Building management楼宇管理1,656

323,390

Cost of properties sold and services

rendered

销售物业及提供服务成本

(175,796)

Gros profit毛利147,594

Other income, gains and loses其他收入、收益及亏损19,873

Distribution and seling expenses经销成本(37,856)

Administrative expenses行政开支(96,715)

Other expenses其他开支(231)

Write-back on properties held for

development for sale, net

拨回持作出售发展物业净额

231,629

Gain on changes in fair value of

investment properties

投资物业之公平值变动

收益11,1522,198

Los on revaluation of intangible

asets

无形资产之重估亏损

22(723)

Impairment los on intangible asets无形资产减值亏损22 —

Net los on changes in fair value

of financial asets at fair value

through profit or los

按公平值计入损益之金融资产

之公平值变动亏损净额

(36,295)

Release on disposal of debt

instruments at fair value through

other comprehensive income

出售时解除按公平值计入其他

全面收益之债务工具

(3,819)

Gain on setlement of loans receivable

by properties

结付物业应收贷款之收益

2135,846

(Impairment los) reversal of

impairment los on financial

asets, net:

金融资产之（减值亏损）减值

亏损拨回净额：

— Loans receivable— 应收贷款11, 21(27,261)

— Debt instruments at fair value

through other comprehensive

income

— 按公平值计入其他全面

收益之债务工具

19(22,286)

— Debt instruments at amortised

cost

— 按摊销成本计量之债务

工具20(1,090)

Gain on bargain purchase on

acquisition of a subsidiary

收购一间附属公司之议价收购

收益161,676,151

Los on remeasurement of interest in

an asociate

重新计量一间联营公司权益之

亏损16(656,380)

Share of results of an asociate分占一间联营公司业绩(1,250)

Share of results of joint ventures分占合营公司业绩(5)

Finance costs融资成本7(28,415)

Profit before taxation除税前溢利8990,965

Income tax credit (expense)所得税抵免（开支）10(11,389)

Profit for the year from continuing

operations

来自持续经营业务的本年度溢利

979,576

---

2023
2023年
HK$’000
千港元
4,602
29,943
—
—
—
—
(36,244)
(3,389)
—
5,378
(34,255)
(4,312)

Consolidated Statement of Profit or Los and Other Comprehensive Income

综合损益及其他全面收益表

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

2022年

NOTEHK$’000

附注千港元

(Restated)

（经重列）

Discontinued operation已终止经营业务

Profit for the year from discontinued

operation

来自已终止经营业务的本年

度溢利1129,924

Profit for the year本年度溢利1,009,500

Other comprehensive (expense)

income

其他全面（开支）收入

Items that may be reclasified

subsequently to profit or los:

随后可能重新分类至损益之

项目：

Share of other comprehensive

expense of an asociate:

分占一间联营公司之其他

全面开支：

Share of fair value through

other comprehensive income

reserve of an asociate

分占一间联营公司之

按公平值计入其他

全面收益储备33

Reclasification of translation

reserve to profit or los upon

demed disposal of interest

in asociate

于视为出售联营公司权益

时重新分类至损益之

汇兑储备

(570)

Reclasification of fair value

through other comprehensive

income reserve to profit or

los upon demed disposal

of interest in asociate

于视为出售联营公司权益

时重新分类至损益之

按公平值计入其他

全面收益储备

(12,707)

(13,244)

Exchange diferences arising

on translation of financial

statements of foreign operations

换算海外业务财务报表产生

之汇兑差额

13,798

Change in fair value of debt

instruments at fair value through

other comprehensive income

按公平值计入其他全面收益

之债务工具之公平值变动

(22,656)

Release on disposal of debt

instruments at fair value through

other comprehensive income

出售时解除按公平值计入

其他全面收益之债务工具

3,819

Impairment los on debt

instruments at fair value through

other comprehensive income

included in profit or los, net

计入损益之按公平值计入

其他全面收益之债务工具

之减值亏损净额

22,286

Other comprehensive (expense)

income for the year

本年度之其他全面（开支）收入

4,003

Total comprehensive (expense)

income for the year

本年度之全面（开支）收入总额

1,013,503

---

2023
2023年
HK$’000
千港元
10,905
2,375
13,280
14,436
2,227
16,663
29,943
(26)
(17,402)
(17,428)
29,433
(16,317)
13,116
(4,312)
HK$
港元
0.18
0.15

Consolidated Statement of Profit or Los and Other Comprehensive Income

综合损益及其他全面收益表

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

2022年

NOTEHK$’000

附注千港元

(Restated)

（经重列）

Profit for the year atributable to

owners of the Company:

本公司拥有人应占本年度

溢利

— from continuing operations — 来自持续经营业务957,066

— from discontinued operation— 来自已终止经营业务22,371

Profit for the year atributable to

owners of the Company

本公司拥有人应占本年度

溢利979,437

Profit for the year atributable to

non-controling interests:

非控股权益应占本年度溢利：

— from continuing operations — 来自持续经营业务22,510

— from discontinued operation— 来自已终止经营业务7,553

Profit for the year atributable to

non-controling interests

非控股权益应占本年度溢利

30,063

Profit for the year本年度溢利1,009,500

Total comprehensive (expense)

income atributable to owners of

the Company:

本公司拥有人应占全面（开支）

收入总额：

— from continuing operations — 来自持续经营业务946,621

— from discontinued operation— 来自已终止经营业务32,443

Total comprehensive (expense)

income atributable to owners of

the Company

本公司拥有人应占全面（开支）

收入总额

979,064

Total comprehensive income

(expense) atributable to non-

controling interests:

非控股权益应占全面收入

（开支）总额：

— from continuing operations — 来自持续经营业务23,486

— from discontinued operation— 来自已终止经营业务10,953

Total comprehensive income

atributable to non-controling

interests

非控股权益应占全面收入

总额

34,439

Total comprehensive (expense)

income for the year

本年度全面（开支）收入总额

1,013,503

HK$

Earnings per share 每股盈利港元

(Restated)

（经重列）

From continuing and discontinued

operations

来自持续及已终止经营业务

— Basic and diluted— 基本及摊薄1312.46

From continuing operations来自持续经营业务

— Basic and diluted— 基本及摊薄1312.17

---

2023
2023年
HK$’000
千港元
196,783
689
500
2,194,541
214
48,930
471
36,614
30,621
16,862
285
2,526,510
4,770,716
728,950
66,230
25,424
142,230
159,272
624
—
398,894
6,292,340
370,114
6,662,454
118,920
226,802
29,085
211,694
55,644
408
1,615,464
2,258,017
4,404,437
6,930,947

Consolidated Statement of Financial Position

综合财务状况表

Easyknit International Holdings Limited 2022/23 Anual Report

At 31 March 2023 于2023年3月31日

2022年

NOTESHK$’000

附注千港元

Non-curent asets非流动资产

Property, plant and equipment物业、厂房及设备14203,234

Right-of-use asets使用权资产1,082

Intangible asets无形资产227,063

Investment properties投资物业152,423,573

Interests in joint ventures合营公司权益1752

Financial asets at fair value

through profit or los

按公平值计入损益之

金融资产1843,274

Debt instruments at fair value

through other comprehensive

income

按公平值计入其他全面

收益之债务工具

19—

Debt instruments at amortised

cost

按摊销成本计量之债务

工具2040,936

Loans receivable应收贷款2193,949

Defered tax asets递延税项资产2913,559

Deposits按金285

2,827,007

Curent asets流动资产

Properties held for development

for sale

持作出售发展物业

234,418,372

Properties held for sale持作出售物业789,228

Trade and other receivables贸易及其他应收款项24165,375

Prepaid income tax预付所得税15—

Financial asets at fair value

through profit or los

按公平值计入损益之

金融资产18362,400

Loans receivable应收贷款21152,031

Debt instruments at fair value

through other comprehensive

income

按公平值计入其他全面

收益之债务工具

194,884

Debt instruments at amortised

cost

按摊销成本计量之债务

工具2015,436

Cash and cash equivalents现金及现金等价物25184,425

6,092,151

Asets clasified as held for sale分类为持作出售资产

—investment properties— 投资物业15—

6,092,151

Curent liabilities流动负债

Trade and other payables贸易及其他应付款项26153,104

Deposit received for disposal of

asets clasified as held for sale

出售分类为持作出售资产

所收按金15—

Contract liabilities合约负债2616,534

Amount due to a non-controling

shareholder

应付非控股东款项

27159,114

Tax payable应付税项65,112

Lease liabilities租赁负债398

Secured bank borowings有抵押银行借贷281,206,455

1,600,717

Net curent asets流动资产净值4,491,434

Total asets les curent liabilities资产总额减流动负债7,318,441

---

2023
2023年
HK$’000
千港元
24,537
1,913,713
312
1,938,562
4,992,385
7,399
3,444,404
3,451,803
1,540,582
4,992,385

Consolidated Statement of Financial Position

综合财务状况表

永义国际集团有限公司 2022/23年报

At 31 March 2023 于2023年3月31日

2022年

NOTESHK$’000

附注千港元

Non–curent liabilities非流动负债

Defered tax liabilities递延税项负债2923,955

Secured bank borowings有抵押银行借贷282,356,249

Lease liabilities租赁负债720

2,380,924

4,937,517

Capital and reserves资本及储备

Share capital股本307,399

Reserves储备4,170,307

Equity atributable to owners of the

Company

本公司拥有人应占权益

4,177,706

Non-controling interests非控股权益759,811

4,937,517

The consolidated financial statements on pages 99 to 273 were

aproved and authorised for isue by the Board of Directors on 28

June 2023 and are signed on its behalf by:

LUI YUK CHUKON HO YAN CANDY

雷玉珠官可欣

DIRECTORDIRECTOR

董事董事

董事会于2023年6月28日批准及授权发表第

99页至273页之综合财务报表，并由下列董

事代表签署：

---

7,399	202,272	196,565	581	10,315	9,800	220,937	(10,323)	69,872	3,470,288	4,177,706	759,811	4,937,517
—	—	—	—	(31,532)	—	—	—	—	—	(31,532)	(4,712)	(36,244)
—	—	—	—	—	—	—	(2,846)	—	—	(2,846)	(543)	(3,389)
—	—	—	—	—	—	—	3,670	—	—	3,670	1,708	5,378
—	—	—	—	—	—	—	—	—	13,280	13,280	16,663	29,943
—	—	—	—	(31,532)	—	—	824	—	13,280	(17,428)	13,116	(4,312)
—	—	—	—	4,351	—	—	—	—	(995,803)	(991,452)	1,050,632	59,180
—	—	—	—	1,018	—	—	—	—	281,959	282,977	(282,977)	—
7,399	202,272	196,565	581	(15,848)	9,800	220,937	(9,499)	69,872	2,769,724	3,451,803	1,540,582	4,992,385

Consolidated Statement of Changes in Equity

综合权益变动表

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

Atributable to owners of the Company

本公司拥有人应占

Share

capital

Share

premium

Capital

reserve

Share

options

reserve

Translation

reserve

Special

reserve

Contributed

surplus

Fair value

through other

comprehensive

income

reserve

Property

revaluation

reserve

Acumulated

profitsTotal

Non-

controling

interestsTotal

股本股份溢价股本储备购股权储备汇兑储备特别储备实缴盈余

按公平值

计入其他全面

收益储备物业重估储备 累计溢利总计非控股权益总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元千港元

(note a)(note b)(note c)(note d)

（附注a）（附注b）（附注c）（附注d）

At 1 April 2021于2021年4月1日8,220234,663196,565—5709,800220,937(205)69,8722,490,8513,231,273(828)3,230,445

Exchange diferences arising

on translation of financial

statements of foreign

operations

换算海外业务财务报

表产生之汇兑差额

—10,315—10,3153,48313,798

Change in fair value of debt

instruments at fair value

through other comprehensive

income

按公平值计入其他全

面收益之债务工具

之公平值变动

—(19,970)—(19,970)(2,686)(22,656)

Release on disposal of debt

instruments at fair value

through other comprehensive

income

出售时解除按公平值计

入其他全面收益之

债务工具

—2,730—2,7301,0893,819

Impairment los on debt

instruments at fair value

through other comprehensive

income included in profit or

los

计入损益中之按公平值

计入其他全面收益

之债务工具之减值

亏损

—19,796—19,7962,49022,286

Share of other comprehensive

income of an asociate

分占一间联营公司其他

全面收益—33—33—33

Release on demed disposal of

interest in asociate

解除视作出售联营公司

权益—(570)—(12,707)—(13,277)—(13,277)

Profit for the year本年度溢利—979,437979,43730,0631,009,500

Total comprehensive income

(expense) for the year

本年度全面收入

（开支）—9,745—(10,118)—979,437979,06434,4391,013,503

Share repurchase and

cancelation (note 30)

股份回购及注销

（附注30)(821)(32,391)—(33,212)—(33,212)

Acquisition of a subsidiary

(note 16)

收购一间附属公司

（附 注16)—726,200726,200

Recognition of equity-setled

share-based payment

确认股权结算以股份

为基 础付款 —581—581—581

At 31 March 2022于2022年3月31日

Exchange diferences arising

on translation of financial

statements of foreign

operations

换算海外业务财务

报表产生之汇兑

差额

Change in fair value of debt

instruments at fair value

through other comprehensive

income

按公平值计入其他

全面收益之债务

工具之公平值

变动

Impairment los on debt

instruments at fair value

through other comprehensive

income included in profit or

los

计入损益中之按公平

值计入其他全面

收益之债务工具

之减值亏损

Profit for the year本年度溢利

Total comprehensive (expense)

income for the year

本年度全面（开支）

收入

Demed disposal of partial

interest in a subsidiary upon

placing of shares (note 16)

于配售股份后视为出

售于一间附属

公司之部分权益

（附注16）

Acquisition of aditional interest

in a subsidiary by conversion

of convertible notes

(note 16)

通过转换可换股票据

收购一间附属公司

额外权益（附注16）

At 31 March 2023于2023年3月31日

---

Consolidated Statement of Changes in Equity

综合权益变动表

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

附注：

(a) 本集团之股本储备代表藉于2006年10月股

本削减所产生之进账。

(b) 本集团之特别储备代表本公司已发行股本

面值与现时组成本集团（根据本公司股份

在1995年上市前之集团重组）属下各公司

之股本面值及股份溢价之差额。

(c) 本集团之实缴盈余代表本公司于2004年8

月削减若干储备之进账。

(d) 本集团之物业重估储备包括本集团若干租

约物业之重估收益。

Notes:

(a) The capital reserve of the Group represents the credit arising from

the reduction of share capital of the Company in October 2006.

(b) The special reserve of the Group represents the diference betwen

the nominal value of the share capital isued by the Company and

the nominal value of the share capital and share premium of the

companies forming the Group pursuant to the group reorganisation

prior to the listing of the Company’s shares in 1995.

(c) The contributed surplus of the Group represents the credit arising

from the reduction of certain reserves of the Company in August

2004.

(d) The property revaluation reserve of the Group includes the gain on

revaluation of certain leasehold properties of the Group.

---

3) 2023
2023年
HK$’000
千港元
26,509
(19,796)
67,673
7,021
393
(11,641)
(200,225)
—
—
(11,832)
68,271
—
11,562
5,378
(119)
—
(109)
—
—
5,847
3,207
(1,732)
—

Consolidated Statement of Cash Flows

综合现金流量表

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

2022年

HK$’000

千港元

Cash flows from operating activities来自经营活动之现金流量

Profit before taxation除税前溢利1,027,243

Adjustments for:经调整：

Interest income利息收入(22,425)

Interest expense利息开支28,415

Depreciation of property, plant

and equipment

物业、厂房及设备之

折旧8,167

Depreciation of right-of-use

asets

使用权资产之折旧

Dividend income from listed

investments

上市投资之股息收入

(10,825)

Gain on changes in fair value of

investment properties

投资物业之公平值变动

收益(37,064)

Gain on setlement of loans

receivable by properties

以物业结付应收贷款之

收益(35,846)

Gain on disposal of property,

plant and equipment

出售物业、厂房及设备

之收益(382)

Write-back on properties held

for development for sale, net

拨回持作出售发展物业

净额(1,629)

Net los on changes in fair value

of financial asets at fair

value through profit or los

(“FVTPL”)

按公平值计入损益

（「按公平值计入损

益」）之金融资产之

公平值变动亏损净额37,905

Release on disposal of debt

instruments at fair value

through other comprehensive

income (“FVTOCI”)

出售时解除按公平值计

入其他全面收益

（「按公平值计入

其他全面收益」）之

债务工具3,819

Impairment los on loans

receivable, net

应收贷款之减值亏损

净额27,224

Impairment los on debt

instruments at FVTOCI

按公平值计入其他全面

收益之债务工具之

减值亏损22,286

(Reversal of) impairment los

on debt instruments at

amortised cost

按摊销成本计量之

债务工具之减值

亏损（拨回）1,090

Share of results of an asociate分占一间联营公司业绩1,250

Share of results of joint ventures分占合营公司业绩5

Gain on bargain purchase on

acquisition of a subsidiary

收购一间附属公司之

议价收购收益(1,676,151)

Los on remeasurement of

interest in asociate

重新计量一间联营公司

权益之亏损656,380

Los on revaluation of intangible

asets

无形资产之重估亏损

Impairment los on intangible

asets

无形资产减值亏损

—

Writen-of of other payable撇销其他应付款项—

Recognition of equity-setled

share-based payment

确认股权结算以股份为

基础付款581

(1,43

---

2023
2023年
HK$’000
千港元
(49,593)
(263,348)
23,391
35,410
101,066
44,525
(32,329)
12,551
(128,327)
(5,910)
(26,776)
108
11,641
13,727
(135,537)
731,575
224,253
68,150
20,022
6,924
401
(625,359)
(2,839)
(1,921)
(578)
—
—
—
—
—
—

Consolidated Statement of Cash Flows

综合现金流量表

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

2022年

NOTEHK$’000

附注千港元

Operating cash flows before

movements in working capital

营运资金变动前之

经营现金流量31,439

Increase in properties held for

development for sale

持作出售发展物业增加

(658,441)

Decrease in properties held for sale持作出售物业减少171,702

Decrease (increase) in financial asets

at FVTPL

按公平值计入损益之金融资

产减少（增加）(13,531)

Decrease in trade and other

receivables

贸易及其他应收款项减少

1,540

Decrease (increase) in loans

receivable

应收贷款减少（增加）

(12,795)

(Decrease) increase in trade and other

payables

贸易及其他应付款项（减少）

增加6,415

Increase in contract liabilities 合约负债增加10,258

Cash used in operations经营所用现金(463,413)

Hong Kong Profits Tax paid已付香港利得税(5,644)

People’s Republic of China (“PRC”)

Enterprise Income Tax (“EIT”) paid

已付中华人民共和国（「中国」）

企业所得税（「企业所得

税」）—

Hong Kong Profits Tax refunded已退回香港利得税—

Dividend received已收股息10,825

Interest received from loan financing来自贷款融资的已收利息17,262

Net cash used in operating activities用于经营活动之

现金净额(440,970)

Cash flows from investing activities来自投资活动之现金流量

Proceds from disposal/maturity of

financial asets at FVTPL

按公平值计入损益之

金融资产之出售╱到期

之所得款项183,312

Deposit received for disposal of

asets clasified as held for sale

出售分类为持作出售资产

所收按金—

Proceds from disposal of

investment properties

出售投资物业之所得款项

19,517

Proceds from repayment of debt

instruments at amortised cost

偿还按摊销成本计量之

债务工具所得款项—

Other interest received其他已收利息8,905

Proceds from disposal of

intangible asets

出售无形资产之所得款项

3,447

Acquisition of financial asets at

FVTPL

收购按公平值计入损益之

金融资产(302,342)

Purchase of intangible asets购入无形资产(10,733)

Advance to a joint venture预付一间合营公司的款项—

Purchase of property, plant and

equipment

购入物业、厂房及设备

(1,924)

Proceds from redemption of debt

instruments at FVTOCI

赎回按公平值计入其他全

面收益的债务工具的所

得款项31,204

Proceds from disposal of property,

plant and equipment

出售物业、厂房及设备之

所得款项931

Net cash outflows on acquisition of

a subsidiary

收购一间附属公司之现金

流出净额16(111,852)

Purchase of debt instruments at

amortised cost

购入按摊销成本计量债务

工具(42,258)

Purchase of debt instruments at

FVTOCI

购入按公平值计入其他全

面收益之债务工具(10,667)

Adition of investment properties增加投资物业(1,433)

---

2023
2023年
HK$’000
千港元
420,628
670,504
59,180
52,580
(696,260)
(144,121)
(8,179)
(398)
—
(66,694)
218,397
184,425
(3,928)
398,894

Consolidated Statement of Cash Flows

综合现金流量表

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

2022年

HK$’000

千港元

Net cash from (used in) investing

activities

来自（用于）投资活动之现金

净额(233,893)

Cash flows from financing activities来自融资活动之现金流量

Bank borowings raised筹集银行借贷1,830,377

Proceds from placing of shares by

a subsidiary

一间附属公司配售股份之

所得款项—

Advance from a non-controling

shareholder

一位非控股东之垫支

57,826

Repayment of bank borowings偿还银行借贷(1,252,012)

Interest paid已付利息(51,800)

Payment of loan arangement fe支付贷款安排费用—

Repayment of lease liabilities偿还租赁负债(656)

Repurchase of shares购回股份(33,212)

Net cash (used in) from financing

activities

（用于）来自融资活动之现金

净额550,523

Net increase (decrease) in cash and

cash equivalents

现金及现金等价物增加（减少）

净额(124,340)

Cash and cash equivalents at

begining of the year

年初现金及现金等价物

308,222

Efect of foreign exchange rate

changes

外汇率变动之影响

Cash and cash equivalents at end

of the year, represented by bank

balances and cash

年末现金及现金等价物，

指银行结余及现金

184,425

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. GENERAL INFORMATION

Easyknit International Holdings Limited (the “Company”; the

Company and its subsidiaries are colectively refered to as

the “Group”) is incorporated in Bermuda as an exempted

company with limited liability and its shares are listed on the

Main Board of The Stock Exchange of Hong Kong Limited

(the “Stock Exchange”). The adreses of the registered

ofice and the principal place of busines of the Company

are disclosed in the “Corporate Information” section of the

anual report.

The Company is an investment holding company. The

principal activities of the Company’s principal subsidiaries and

joint ventures are set out in notes 40 and 17, respectively.

The Group also operated in the PRC which was discontinued

in curent year (se note 11).

The consolidated financial statements are presented in Hong

Kong dolars (“HK$”) which is also the functional curency of

the Company.

2. APLICATION OF AMENDMENTS TO

HONG KONG FINANCIAL REPORTING

STANDARDS (“HKFRSs”)

Amendments to HKFRSs that are mandatorily efective for

the curent year

In the curent year, the Group has aplied the folowing

amendments to HKFRSs isued by the Hong Kong Institute

of Certified Public Acountants (“HKICPA”) for the first

time, which are mandatorily efective for the Group’s anual

periods begining on 1 April 2022 for the preparation of the

consolidated financial statements:

Amendments to HKFRS 3Reference to the Conceptual

Framework

Amendments to HKAS 16Property, Plant and Equipment —

Proceds before Intended Use

Amendments to HKAS 37Onerous Contracts — Cost of Fulfiling

a Contract

Amendments to HKFRSsAnual Improvements to HKFRSs

2018–2020

1. 一般资料

永义国际集团有限公司（「本公司」；本

公司及其附属公司统称为「本集团」）于

百慕达注册成立为获豁免有限公司，

其股份在香港联合交易所有限公司（「联

交所」）主板上市。本公司的注册办事

处地址及主要营业地点于年报「公司

资料」一节披露。

本公司乃一间投资控股公司。本公司

之主要附属公司及合营公司主要从事

之业务已分别载于附注40及17。本集

团亦于中国营运，而该营运已于本年

度终止（见附注11）。

综合财务报表已按港元（「港元」）列值，

港元亦为本公司之功能货币。

2. 应用经修订香港财务报告准

则（「香港财务报告准则」）

于本年度强制生效之经修订香港财务

报告准则

于本年度，本集团已首次应用下列由

香港会计师公会（「香港会计师公会」）

所颁布之经修订香港财务报告准则，

就编制综合财务报表而言，该等经修

订准则于2022年4月1日开始的本集团

年度期间强制生效：

香港财务报告准则第

3号修订本

对概念框架之提述

香港会计准则第16号

修订本

物业、厂房及设备 —

拟定用途前的所得

款项

香港会计准则第37号

修订本

亏损性合约 —

履约成本

香港财务报告准则修

订本

香港财务报告准则

2018年至2020年

的年度改进

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

2. 应用经修订香港财务报告准

则（「香港财务报告准则」）（续）

于本年度采用的经修订香港财务报告

准则并无对本集团于本年度及过往年

度的财务状况及表现，及╱或该等综

合财务报表所载披露资料构成任何重

大影响。

已颁布但尚未生效之新订及经修

订香港财务报告准则

本集团并无提早应用已颁布但尚未生

效的新订及经修订香港财务报告准则：

香港财务报告准则

第17号(包括香港财

务报告准则第17号

2020年10月及2022

年2月修订本）

保险合约

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

或合营公司间的资

产出售或投入

香港财务报告准则第

16号

售后回租中的租赁负

债

香港会计准则第1号

修订本

将负债分类为流动或

非流动以及香港诠

释第5号（2020年）之

相关修订

香港会计准则第1号非流动负债的修订契

约

香港会计准则第1号

修订本及香港财务

报告准则实务公告

第2号

会计政策之披露

香港会计准则第8号

修订本

会计估计之定义

香港会计准则第12号

修订本

与单一交易产生的资

产和负债相关的递

延税项

于2023年1月1日或之后开始之年度期

间生效。

于待定日期或之后开始之年度期间

生效。

于2024年1月1日或之后开始之年度期

间生效。

除下述经修订香港财务报告准则外，

本公司董事预计，应用所有其他新订

及经修订香港财务报告准则于可预见

将来不会对综合财务报表造成重大影

响。

2. APLICATION OF AMENDMENTS TO

HONG KONG FINANCIAL REPORTING

STANDARDS (“HKFRSs”) (Continued)

The aplication of the amendments to HKFRSs in the curent

year has had no material impact on the Group’s financial

positions and performance for the curent and prior years

and/or on the disclosures set out in these consolidated

financial statements.

New and amendments to HKFRSs in isue but

not yet efective

The Group has not early aplied the folowing new and

amendments to HKFRSs that have ben isued but are not

yet efective:

HKFRS 17 (including the October

2020 and February 2022

Amendments to HKFRS 17)

Insurance Contracts

Amendments to HKFRS 10 and

HKAS 28

Sale or Contribution of Asets

betwen an Investor and its

Asociate or Joint Venture

Amendments to HKFRS 16Lease Liability in a Sale and

Leaseback

Amendments to HKAS 1Clasification of Liabilities as Curent

or Non-curent and related

amendments to Hong Kong

Interpretation 5 (2020)

Amendments to HKAS 1Non-curent Liabilities with

Covenants

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

Efective for anual periods begining on or after 1 January

2023.

Efective for anual periods begining on or after a date to be

determined.

Efective for anual periods begining on or after 1 January

2024.

Except for the amendments to HKFRSs mentioned below,

the directors of the Company anticipate that the aplication

of al other new and amendments to HKFRSs wil have no

material impact on the consolidated financial statements in

the foreseable future.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

2. 应用经修订香港财务报告准

则（「香港财务报告准则」）（续）

已颁布但尚未生效之新订及经修

订香港财务报告准则（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以及香港

诠释第5号（2020年）之相关修订

（「2020年修订本」）」及香港会计准

则第1号修订本「非流动负债的修订

契约（「2022年修订本」）」

2020年修订本就评估自报告日期起至

少十二个月之延期结付权利提供厘清

及额外指引，以将负债分类为流动或

非流动，其中：

‧ 厘清倘若负债之条款可让交易

对手有选择权，透过转让实体自

身之权益工具来清偿负债，仅当

该实体将选择权单独确认为应

用香港会计准则第32号「金融工

具：呈列」之权益工具时，此等

条款才不会影响将负债分类为流

动或非流动。

‧ 订明将负债分类为流动或非流

动负债应基于报告期末已存在

之权利。具体而言，该等修订本

厘清分类不应受到管理层意图

或期望在12个月内清偿债务所影

响。

对于自报告日起至少12个月之延

迟结付以遵守契约为条件的权

利，2020年修订本提出的要求已

被2022年修订本所修改。2022

年修订本订明，实体须于报告

期末或之前遵守的契诺方会影

响实体于报告日期后至少十二个

月内延迟结清负债的权利。仅

须于报告期后遵守的契诺，对

该权利于报告期末是否存在并

无影响。

2. APLICATION OF AMENDMENTS TO

HONG KONG FINANCIAL REPORTING

STANDARDS (“HKFRSs”) (Continued)

New and amendments to HKFRSs in isue but

not yet efective (Continued)

Amendments to HKAS 1 “Clasification of

Liabilities as Curent or Non-curent and related

amendments to Hong Kong Interpretation 5 (2020)

(the “2020 Amendments”)” and Amendments to

HKAS 1 “Non-curent Liabilities with Covenants

(the “2022 Amendments”)”

The 2020 Amendments provide clarification and aditional

guidance on the asesment of right to defer setlement for

at least twelve months from reporting date for clasification

of liabilities as curent or non-curent, which:

• , at the

option of the counterparty, result in its setlement by

the transfer of the entity’s own equity instruments,

these terms do not afect its clasification as curent

or non-curent only if the entity recognises the option

separately as an equity instrument aplying HKAS 32

“Financial Instruments: Presentation”.

• specify that the clasification of liabilities as curent

or non-curent should be based on rights that are

in existence at the end of the reporting period.

Specificaly, the amendments clarify that the

clasification should not be afected by management

intentions or expectations to setle the liability within 12

months.

For rights to defer setlement for at least twelve months

from reporting date which are conditional on the compliance

with covenants, the requirements introduced by the 2020

Amendments have ben modified by the 2022 Amendments.

The 2022 Amendments specify that only covenants with

which an entity is required to comply with on or before the

end of the reporting period afect the entity’s right to defer

setlement of a liability for at least twelve months after the

reporting date. Covenants which are required to comply with

only after the reporting period do not afect whether that

right exists at the end of the reporting period.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

2. 应用经修订香港财务报告准

则（「香港财务报告准则」）（续）

已颁布但尚未生效之新订及经修

订香港财务报告准则（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以及香港

诠释第5号（2020年）之相关修订

（「2020年修订本」）」及香港会计准

则第1号修订本「非流动负债的修订

契约（「2022年修订本」）」（续）

此外2022年修订本订明有关资料的披

露要求，使财务报表使用者了解在该

实体将贷款安排产生的负债分类为非

流动负债，而实体延迟结清该等负债

的权利视乎实体于报告期后十二个月

内是否遵守契诺的情况下，则负债可

能须于报告期后十二个月内偿还的风

险。

2022年修订本亦将应用2020年修订

本的生效日期推迟到2024年1月1日或

之后开始的年度报告期间。2022年修

订本与2020年修订本于2024年1月1日

或之后开始的年度报告期间生效，并

允许提早应用。倘实体在颁布2022年

修订本后就早期应用2020年修订本，

该实体亦应在该期间应用2022年修订

本。

于2023年3月31日，本集团拥有延期结

付1,913,713,000港元之借贷之权利，

惟自报告日期起计十二个月内须遵守

若干财务比率。由于本集团于2023年

3月31日符合有关比率，该等借贷分

类为非流动负债。于应用2022年修订

本后，这些借款仍被分类为非流动，

因为本集团仅要求于报告期后遵守的

契诺并不影响报告日期结束时该权利

是否存在，而这些借款仍被分类为非

流动。

2. APLICATION OF AMENDMENTS TO

HONG KONG FINANCIAL REPORTING

STANDARDS (“HKFRSs”) (Continued)

New and amendments to HKFRSs in isue but

not yet efective (Continued)

Amendments to HKAS 1 “Clasification of

Liabilities as Curent or Non-curent and related

amendments to Hong Kong Interpretation 5 (2020)

(the “2020 Amendments”)” and Amendments to

HKAS 1 “Non-curent Liabilities with Covenants

(the “2022 Amendments”)” (Continued)

In adition, the 2022 Amendments specify the disclosure

requirements about information that enables users of

financial statements to understand the risk that the liabilities

could become repayable within twelve months after the

reporting period, if the entity clasify liabilities arising from

loan arangements as non-curent when the entity’s right to

defer setlement of those liabilities is subject to the entity

complying with covenants within twelve months after the

reporting period.

The 2022 Amendments also defer the efective date

of aplying the 2020 Amendments to anual reporting

periods begining on or after 1 January 2024. The 2022

Amendments, together with the 2020 Amendments, are

efective for anual reporting periods begining on or after

1 January 2024, with early aplication permited. If an entity

aplies the 2020 amendments for an earlier period after the

isue of the 2022 Amendments, the entity should also aply

the 2022 Amendments for that period.

As at 31 March 2023, the Group’s right to defer setlement

for borowings of HK$1,913,713,000 is subject to

compliance with certain financial ratios within 12 months

from the reporting date. Such borowings were clasified

as non-curent as the Group met such ratios at 31 March

2023. Upon the aplication of the 2022 Amendments, such

borowings wil stil be clasified as non-curent as the

covenants which the Group is required to comply with only

after the reporting period do not afect whether that right

exists at the end of the reporting date and such borowing

wil stil be clasified as non-curent.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策

3.1 编制综合财务报表基准

综合财务报表已根据香港会计

师公会颁布的香港财务报告准

则编制。就编制综合财务报表

而言，如果该信息被合理预期会

影响主要用户的决策，则该信息

被视为重要信息。此外，综合财

务报表包括联交所证券上市规则

（「上市规则」）及香港公司条例规

定的适用披露。

如下文之会计政策所载，除投

资物业、若干无形资产及若干金

融工具于报告期末以公平值或

重估金额计量外，综合财务报

表乃按历史成本法编制。

历史成本一般以换取货品及服

务之公平值代价为依据。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES

3.1 Basis of preparation of consolidated

financial statements

The consolidated financial statements have ben

prepared in acordance with HKFRSs isued by

the HKICPA. For the purpose of preparation of the

consolidated financial statements, information is

considered material if such information is reasonably

expected to influence decisions made by primary

users. In adition, the consolidated financial statements

include aplicable disclosures required by the Rules

Governing the Listing of Securities on the Stock

Exchange (“Listing Rules”) and by the Hong Kong

Companies Ordinance.

The consolidated financial statements have ben

prepared on the historical cost basis except for

investment properties, certain intangible asets and

certain financial instruments which are measured at fair

values or revalued amounts, at the end of the reporting

period, as explained in the acounting policies set out

below.

Historical cost is generaly based on the fair value of

the consideration given in exchange for gods and

services.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.1 编制综合财务报表基准（续）

公平值指于计量日市场参与者

在进行有序交易中出售资产所收

取或转移负债所支付之价格，无

论该价格是否为可直接观察或

使用其他估值方法估计。在估

算一项资产或负债的公平值时，

倘市场参与者于计量日厘定资

产或负债的价格时会考虑资产

或负债的特点，则本集团亦会考

虑该等特点。该等综合财务报

表内计量及╱或披露而言的公

平值均根据该基准厘定，惟香

港财务报告准则第2号「股份为

基础支付」范围内之以股份为基

础支付之交易、根据香港财务报

告准则第16号「租赁」计量为租

赁交易及与公平值存在某些相

似之处但并非公平值之计量（例

如香港会计准则第2号「存货」之

可变现净值或香港会计准则第

36号「资产减值」之使用价值）则

除外。

非金融资产之公平值计量乃考

虑市场参与者透过最有效及最

合适使用该资产或透过销售其

至最有效及最合适使用该资产

之另一市场参与者以获得经济

效益之能力。

就以公平值交易之金融工具及

投资物业及使用不可观察输入

之估值方法以计量往后期间之

公平值，估值方法会标定以使估

值方法结果等同交易价格。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.1 Basis of preparation of consolidated

financial statements (Continued)

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. In estimating the fair value of an aset or a

liability, the Group takes into acount the characteristics

of the aset or liability if market participants would

take those characteristics into acount when pricing

the aset or liability at the measurement date. Fair

value for measurement and/or disclosure purposes in

these consolidated financial statements is determined

on such a basis, except for share-based payment

transactions that are within the scope of HKFRS 2

“Share-based Payment”, leasing transactions that are

acounted for in acordance with HKFRS 16 “Leases”

and measurements that have some similarities to fair

value but are not fair value, such as net realisable value

in HKAS 2 “Inventories” or value in use in HKAS 36

“Impairment of Asets”.

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.

For financial instruments and investment properties

which are transacted at fair value and a valuation

technique that unobservable inputs are to be used to

measure fair value in subsequent periods, the valuation

technique is calibrated so that the results of the

valuation technique equals the transaction price.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.1 编制综合财务报表基准（续）

此外，就财务报告而言，根据公

平值计量输入之可观察程度及

输入对整体公平值计量之重要

性，公平值计量可分类为第1级、

第2级或第3级，载述如下：

‧ 第1级输入指实体于计量日

可识别的资产或负债于活

跃市场之报价（未经调整）；

‧ 第2级输入指除包括在第1

级计入之报价外，可直接

或间接观察的资产或负债；

及

‧ 第3级输入指资产或负债的

不可观察输入。

3.2 主要会计政策

综合基准

综合财务报表包括本公司及由本

公司及其附属公司控制之实体

之财务报表。当本公司符合以下

情况，即取得控制权：

‧ 对投资对象行使权力；

‧ 就来自参与投资对象之可

变回报中承受风险或享有

权利；及

‧ 有能力行使权力以影响其

回报。

倘有事实及情况显示上述三项

控制元素之一项或以上出现变动，

本集团将重新评估其是否取得

投资对象之控制权。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.1 Basis of preparation of consolidated

financial statements (Continued)

In adition, for financial reporting purposes, fair

value measurements are categorised into Level 1,

2 or 3 based on the degre to which the inputs to

the fair value measurements are observable and the

significance of the inputs to the fair value measurement

in its entirety, which are described as folows:

• Level 1 inputs are quoted prices (unadjusted) in

active markets for identical asets or liabilities that

the entity can aces at the measurement date;

• , other than quoted prices

included within Level 1, that are observable for

the aset or liability, either directly or indirectly;

and

• Level 3 inputs are unobservable inputs for the

aset or liability.

3.2 Significant acounting policies

Basis of consolidation

The consolidated financial statements incorporate

the financial statements of the Company and entities

controled by the Company and its subsidiaries. Control

is achieved when the Company:

• ;

• , or has rights, to variable returns from

its involvement with the investe; and

• has the ability to use its power to afect its

returns.

The Group reaseses whether or not it controls an

investe if facts and circumstances indicate that there

are changes to one or more of the thre elements of

control listed above.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

综合基准（续）

综合附属公司于本集团取得附属

公司的控制权时开始并于本集团

失去附属公司的控制权时终止。

具体而言，于本年度收购或出售

附属公司之收入及开支，会由本

集团取得控制权当日起直至本

集团终止控制附属公司之日计入

综合损益及其他全面收益表内。

本公司股东及非控股权益分占

损益及其他全面收益之各项目。

即使导致非控股权益为负数结

余，本公司股东及非控股权益会

分占附属公司之全面收益总额。

如有需要，附属公司之财务报表

会作出调整，以使其会计政策与

本集团之会计政策一致。

所有关本集团成员间交易之

集团内部资产及负债、权益、收

入、开支及现金流量已于综合账

目时全面撇销。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Basis of consolidation (Continued)

Consolidation of a subsidiary begins when the Group

obtains control over the subsidiary and ceases when

the Group loses control of the subsidiary. Specificaly,

income and expenses of a subsidiary acquired or

disposed of during the year are included in the

consolidated statement of profit or los and other

comprehensive income from the date the Group gains

control until the date when the Group ceases to control

the subsidiary.

Profit or los and each item of other comprehensive

income are atributed to the owners of the

Company and to the non-controling interests. Total

comprehensive income of subsidiaries is atributed to

the owners of the Company and to the non-controling

interests even if this results in the non-controling

interests having a deficit balance.

When necesary, adjustments are made to the financial

statements of subsidiaries to bring their acounting

policies in line with the Group’s acounting policies.

Al intragroup asets and liabilities, equity, income,

expenses and cash flows relating to transactions

betwen members of the Group are eliminated in ful

on consolidation.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

业务合并或资产收购

可选的集中度测试

本集团可以选择在逐笔交易的

基础上进行可选的集中度测试，

其允许简化对所收购的一系列

活动和资产是否属于业务的评

估。若购入总资产的所有公平

值大部分集中在单个可识别资

产或一组类似可识别资产中，

则符合集中度测试。评估中的总

资产不包括现金及现金等价物、

递延所得税资产和因递延所得

税负债的影响而产生的商誉。若

符合集中度测试，则确定该组活

动和资产不属于业务而不需要

进一步评估。

资产收购

当本集团取得不构成业务的一

组资产和负债时，本集团通过将

购买价格按各自的公平值先分配

给以公平值模式进行后续计量

的投资物业和金融资产╱金融

负债，识别并确认取得的各项

可识别资产和承担的负债，购买

价款的余额按购买日的相对公

平值分配至其他可识别资产和

负债。此类交易不会产生商誉或

议价收购收益。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Busines combinations or aset acquisitions

Optional concentration test

The Group can elect to aply an optional concentration

test, on a transaction-by-transaction basis, that permits

a simplified asesment of whether an acquired

set of activities and asets is not a busines. The

concentration test is met if substantialy al of the fair

value of the gros asets acquired is concentrated in a

single identifiable aset or group of similar identifiable

asets. The gros asets under asesment exclude

cash and cash equivalents, defered tax asets, and

godwil resulting from the efects of defered tax

liabilities. If the concentration test is met, the set of

activities and asets is determined not to be a busines

and no further asesment is neded.

Aset acquisitions

When the Group acquires a group of asets and

liabilities that do not constitute a busines, the Group

identifies and recognises the individual identifiable

asets acquired and liabilities asumed by alocating

the purchase price first to investment properties which

are subsequently measured under fair value model and

financial asets/financial liabilities at the respective fair

values, the remaining balance of the purchase price

is then alocated to the other identifiable asets and

liabilities on the basis of their relative fair values at the

date of purchase. Such a transaction does not give rise

to godwil or bargain purchase gain.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

业务合并或资产收购（续）

业务合并

业务为一组综合活动及资产，其

包括一项投入及一项实质过程，

而两者对创造产出的能力具重

大贡献。倘收购流程对于持续

生产出至关重要，而投入包

括具备执行相关流程所需技能、

知识或经验的有组织工作团队

或其对继续生产出的能力有

重大贡献，则被视为具有实质

性且属独特或稀有或须有大量

成本、精力或持续生产出能力

出现延迟方能取而代之。

收购业务以收购法入账。于业

务合并中之代价转让以公平值

计量，即计算于收购日期本集团

转让资产之公平值、本集团承担

收购对象前拥有人之负债以及

本集团为换取收购对象之控制

而发行之股本权益之总和。收

购产生之相关成本一般于损益

确认。

对于收购日期为2022年4月1日或

之后的业务合并，收购之可识别

资产及承担之可识别负债必须

符合2018年6月颁布的「2018年财

务报告概念框架」（「概念框架」）

中资产及负债的定义，不包括在

香港会计准则第37号「拨备、或

然负债及或然资产」或香港（国

际财务报告诠释委员会）— 诠释

第21号「征费」范围内的交易及事

件，本集团对此应用香港会计准

则第37号或香港（国际财务报告

诠释委员会）— 诠释第21号而非

概念框架识别其于业务合并中

承担的负债，但并不确认或然

资产。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Busines combinations or aset acquisitions

(Continued)

Busines combinations

A busines is an integrated set of activities and asets

which includes an input and a substantive proces

that together significantly contribute to the ability to

create outputs. The acquired proceses are considered

substantive if they are critical to the ability to continue

producing outputs, including an organised workforce

with the necesary skils, knowledge, or experience

to perform the related proceses or they significantly

contribute to the ability to continue producing outputs

and are considered unique or scarce or canot be

replaced without significant cost, efort, or delay in the

ability to continue producing outputs.

Acquisitions of busineses are acounted for using the

acquisition method. The consideration transfered in a

busines combination is measured at fair value, which

is calculated as the sum of the acquisition-date fair

values of the asets transfered by the Group, liabilities

incured by the Group to the former owners of the

acquire and the equity interests isued by the Group in

exchange for control of the acquire. Acquisition-related

costs are generaly recognised in profit or los as

incured.

For busines combinations in which the acquisition

date is on or after 1 April 2022, the identifiable asets

acquired and liabilities asumed must met the

definitions of an aset and a liability in the “Conceptual

Framework for Financial Reporting 2018” isued in

June 2018 (the “Conceptual Framework”) except for

transactions and events within the scope of HKAS

37 “Provisions, Contingent Liabilities and Contingent

Asets” or HK(IFRIC)-Int 21 “Levies”, in which the

Group aplies HKAS 37 or HK(IFRIC)-Int 21 instead of

the Conceptual Framework to identify the liabilities it

has asumed in a busines combination. Contingent

asets are not recognised.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

业务合并或资产收购（续）

业务合并（续）

于收购日期，已收购可识别资产

及所承担负债以其公平值确认，

除外者为：

‧ 递延税项资产或负债，及

雇员福利安排相关的资产

或负债分别按香港会计准

则第12号「所得税」及香港

会计准则第19号「雇员福利」

确认及计量；

‧ 与收购对象之股份为基础

支付安排或为取代收购对

象之股份为基础支付安排

而订立之本集团股份为基

础支付安排有关的负债或

权益工具，于收购日期按

香港财务报告准则第2号计

量（见下文会计政策）；

‧ 按照香港财务报告准则第

5号「持作出售非流动资产

及已终止经营业务」分类为

持作出售资产（或出售组别）

根据该准则计量；及

‧ 租赁负债按剩余租赁付款

额（定义见香港财务报告准

则第16号）的现值确认和计

量，犹如购买租赁在购买

日是新租赁一样。使用权

资产的确认和计量与相关

租赁负债的金额相同，并

进行调整以反映与市场条

件相比租赁的有利或不利

条件。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Busines combinations or aset acquisitions

(Continued)

Busines combinations (Continued)

At the acquisition date, the identifiable asets acquired

and the liabilities asumed are recognised at their fair

value, except that:

• , and asets

or liabilities related to employe benefit

arangements are recognised and measured in

acordance with HKAS 12 “Income Taxes” and

HKAS 19 “Employe Benefits” respectively;

• liabilities or equity instruments related to

share-based payment arangements of the

acquire or share-based payment arangements

of the Group entered into to replace share-based

payment arangements of the acquire are

measured in acordance with HKFRS 2 at the

acquisition date (se the acounting policy below);

• asets (or disposal groups) that are clasified

as held for sale in acordance with HKFRS

5 “Non-curent Asets Held for Sale and

Discontinued Operations” are measured in

acordance with that standard; and

• lease liabilities are recognised and measured at

the present value of the remaining lease payments

(as defined in HKFRS 16) as if the acquired

leases were new leases at the acquisition

date. Right-of-use asets are recognised and

measured at the same amount as the relevant

lease liabilities, adjusted to reflect favourable or

unfavourable terms of the lease when compared

with market terms.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

业务合并或资产收购（续）

业务合并（续）

商誉以转让代价、收购对象之

任何非控股权益金额及收购方

之前已持有收购对象之股本权益

（如有）之总和超过于收购日期已

收购可识别资产及承担负债之

净金额之价值计量。倘经重新

评估后，已收购可识别资产及

所承担负债之净额超过转让代

价、收购对象之任何非控股权

益之金额及收购方之前已持有

收购对象权益之公平值（如有）之

总和，超过之价值随即于损益

确认为一项议价收购收益。

非控股权益代表于清盘时赋予

持有人按比例拥有相关附属公司

资产净值之现时权利，初始按

非控股权益在收购方之可识别

资产净值确认金额中按比例额

计量或以公平值计量。计量基

准的选择是按逐笔交易的基础

上作出的。

当业务合并分阶段达成时，本

集团先前持有被购买方的股权

权益在购买日（即本集团取得控

制权的日期）重新计量为公平值，

并确认由此产生的收益或亏损（如

有）在适当情况下计入损益或其

他全面收益。如本集团已直接出

售先前持有之股权益，先前已

于其他全面收益中确认并根据

香港财务报告准则第9号「金融工

具」计量的在收购日期前于被收

购方的权益所产生之金额，将

须按相同基准入账。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Busines combinations or aset acquisitions

(Continued)

Busines combinations (Continued)

Godwil is measured as the exces of the sum of

the consideration transfered, the amount of any

non-controling interests in the acquire, and the fair

value of the acquirer’s previously held equity interest

in the acquire (if any) over the net amount of the

identifiable asets acquired and the liabilities asumed

as at acquisition date. If, after re-asesment, the net

amount of the identifiable asets acquired and liabilities

asumed exceds the sum of the consideration

transfered, the amount of any non-controling interests

in the acquire and the fair value of the acquirer’s

previously held interest in the acquire (if any), the

exces is recognised imediately in profit or los as a

bargain purchase gain.

Non-controling interests that are present ownership

interests and entitle their holders to a proportionate

share of the relevant subsidiary’s net asets in the

event of liquidation are initialy measured at the

non-controling interests’ proportionate share of the

recognised amounts of the acquire’s identifiable net

asets or at fair value. The choice of measurement

basis is made on a transaction-by-transaction basis.

When a busines combination is achieved in stages, the

Group’s previously held equity interest in the acquire is

remeasured to fair value at the acquisition date (i.e. the

date when the Group obtains control), and the resulting

gain or los, if any, is recognised in profit or los or

other comprehensive income, as apropriate. Amounts

arising from interests in the acquire prior to the

acquisition date that have previously ben recognised

in other comprehensive income and measured under

HKFRS 9 “Financial Instruments” would be acounted

for on the same basis would be required if the Group

had disposed directly of the previously held equity

interest.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

联营公司及合营公司投资

联营公司为一间本集团具重要

影响之实体。具重要影响乃指

参与投资对象决定财务及经营

政策之权力而不是控制或共同

控制该等政策。

合营公司为一种合营安排，据此，

共同控制安排之各方有权享有合

营安排之资产净值。共同控制

指分占安排控制权之合约协定，

当相关活动之决策需要分占控

制权之各方一致同意时，方会出

现。

联营公司及合营公司之业绩及

资产与负债以权益会计法计入

该等综合财务报表内。就相似

之交易及于同类型情况之事件，

用权益会计法编制之联营公司

及合营公司财务报表乃采用与

本集团一致之会计政策。根据

权益法，联营公司或合营公司

投资之成本初次于综合财务状

况表内确认及随后调整以确认

本集团分占联营公司或合营公司

之损益及其他全面收益。除非

该变动导致本集团持有之所有

权益改变，除损益及其他全

面收益外之联营公司或合营公司

资产净值变动将不记账。当本

集团分占一间联营公司或合营公

司亏损超出于该联营公司或合

营公司权益（其中包括实质上构

成本集团之联营公司或合营公司

投资净额之任何长期权益）时，

本集团终止确认其分占之进一

步亏损。确认额外亏损仅限于

本集团须承担法律或推定义务，

或须代表该联营公司或合营公

司支付款项。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Investments in asociates and joint ventures

An asociate is an entity over which the Group has

significant influence. Significant influence is the power

to participate in the financial and operating policy

decisions of the investe but is not control or joint

control over those policies.

A joint venture is a joint arangement whereby the

parties that have joint control of the arangement have

rights to the net asets of the joint arangement. Joint

control is the contractualy agred sharing of control

of an arangement, which exists only when decisions

about the relevant activities require unanimous consent

of the parties sharing control.

The results and asets and liabilities of asociates and

joint ventures are incorporated in these consolidated

financial statements using the equity method of

acounting. The financial statements of asociates and

joint ventures used for equity acounting purposes are

prepared using uniform acounting policies as those

of the Group for like transactions and events in similar

circumstances. Under the equity method, an investment

in an asociate or a joint venture is initialy recognised

in the consolidated statement of financial position at

cost and adjusted thereafter to recognise the Group’s

share of the profit or los and other comprehensive

income of the asociate or joint venture. Changes in

net asets of the asociate or joint venture other than

profit or los and other comprehensive income are not

acounted for unles such changes resulted in changes

in ownership interest held by the Group. When the

Group’s share of loses of an asociate or joint venture

exceds the Group’s interest in that asociate or joint

venture (which includes any long-term interests that, in

substance, form part of the Group’s net investment in

the asociate or joint venture), the Group discontinues

recognising its share of further loses. Aditional

loses are recognised only to the extent that the Group

has incured legal or constructive obligations or made

payments on behalf of the asociate or joint venture.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

联营公司及合营公司投资（续）

于投资对象成为一间联营公司

或合营公司当日，于一间联营公

司或合营公司之投资采用权益

法入账。于收购一间联营公司

或合营公司之投资时，投资成

本超过本集团分占该投资对象

可识别资产及负债之公平值净

值之任何部分乃确认为商誉，并

计入投资之账面值。倘本集团

分占可识别资产及负债之公平

值净值于重新评估后高于投资

成本，则于收购投资期间即时

在损益内确认。

本集团评估是否存在于联营公

司或合营公司之权益出现减值

的客观证据。如存在任何客观

证据，有关投资之全部账面值（包

括商誉）根据香港会计准则第36

号被视为单一资产进行减值测试，

方法是将其可收回金额（使用价

值与公平值减出售成本两者之较

高者）与其账面值进行比较。任

何已确认之减值亏损并不会分

配到任何资产，包括构成投资

账面值一部分的商誉。根据香

港会计准则第36号所确认之任

何减值亏损之拨回乃按该投资

随后可收回金额之增加为限。

倘集团实体与本集团联营公司

或合营公司进行交易，与联营公

司或合营公司进行交易所产生的

溢利及亏损于本集团的综合财

务报表内确认，惟仅以与本集

团无关的联营公司或合营公司权

益为限。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Investments in asociates and joint ventures

(Continued)

An investment in an asociate or joint venture is

acounted for using the equity method from the

date on which the investe becomes an asociate or

joint venture. On acquisition of the investment in an

asociate or joint venture, any exces of the cost of the

investment over the Group’s share of the net fair value

of the identifiable asets and liabilities of the investe

is recognised as godwil, which is included within 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 the investment,

after reasesment, is recognised imediately in

profit or los in the period in which the investment is

acquired.

The Group aseses whether there is an objective

evidence that the interest in an asociate or joint

venture may be impaired. When any objective

evidence exists, the entire carying amount of the

investment (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 investment.

Any reversal of that impairment los is recognised

in acordance with HKAS 36 to the extent that the

recoverable amount of the investment subsequently

increases.

When a group entity transacts with an asociate or

joint venture of the Group, profits and loses resulting

from the transactions with the asociate or joint

venture are recognised in the Group’s consolidated

financial statements only to the extent of interests in

the asociate or joint venture that are not related to the

Group.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

持作出售的非流动资产

倘非流动资产（及出售组别）之账

面值将主要通过销售交易而非

通过持续使用而收回，则会分

类为持作出售。此条件仅于资产

（或出售组别）可按其现况出售，

出售条件仅属出售该资产（或出

售组别）之一般惯常条款，且极

有可能出售时，方告达成。管理

层须进行有关出售，而出售预期

应可于分类日期计起一年内合资

格确认为已完成出售。

分类为持作出售的非流动资产（及

出售组别）乃按其先前账面值与

公允价值减出售成本值两者之较

低者计量，惟继续按投资物业

章节所载的会计政策进行计量

的投资物业除外。

来自客户合约之营业额

当（或当）本集团于完成履约责任

时，即当特定的履约责任涉及的

货品或服务的「控制权」转移至

客户时确认营业额。

履约责任指一项明确货品或服务

（或一批货品或服务）或一系列大

致相同的明确货品或服务。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Non-curent asets held for sale

Non-curent asets (and disposal groups) are clasified

as held for sale if their carying amount wil be

recovered principaly through a sale transaction rather

than through continuing use. This condition is regarded

as met only when the aset (or disposal group) is

available for imediate sale in its present condition

subject only to terms that are usual and customary

for sales of such aset (or disposal group) and its sale

is highly probable. Management must be comited

to the sale, which should be expected to qualify for

recognition as a completed sale within one year from

the date of clasification.

Non-curent asets (and disposal groups) clasified

as held for sale are measured at the lower of their

previous carying amount and fair value les costs to

sel, except for investment properties which continue

to be measured in acordance with the acounting

policies as set out in investment properties sections.

Revenue from contracts with customers

The Group recognises revenue when (or as) a

performance obligation is satisfied, i.e. when “control”

of the gods or services underlying the particular

performance obligation is transfered to the customer.

A performance obligation represents a god or service

(or a bundle of gods or services) that is distinct or a

series of distinct gods or services that are substantialy

the same.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

来自客户合约之营业额（续）

倘符合以下其中一项条件，控制

权随时间转移，营业额则可参

考完成相关履约责任的进度而

按时间确认：

‧ 客户于本集团履约时同时

收取及享用本集团履约所

提供的利益；

‧ 于履约时，本集团的履约

创建及增强客户控制的资

产；或

‧ 本集团的履约并未能创建

对本集团具有替代用途的

资产，而本集团有强制执

行权收取至今已履约的款

项。

否则，营业额将于客户获得明确

货品或服务控制权时确认。

合约负债指本集团向客户转移本

集团已自客户收取代价（或应收

代价金额）的货品或服务的责任。

当物业合法所有权转移至客户时，

本集团将确认物业销售营业额，

即在客户能直接使用物业并且

实质取得该物业的所有剩余利

益时。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Revenue from contracts with customers

(Continued)

Control is transfered over time and revenue is

recognised over time by reference to the progres

towards complete satisfaction of the relevant

performance obligation if one of the folowing criteria is

met:

• the customer simultaneously receives and

consumes the benefits provided by the Group’s

performance as the Group performs;

• ’s performance creates or enhances

an aset that the customer controls as the Group

performs; or

• ’s performance does 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.

Otherwise, revenue is recognised at a point in time

when the customer obtains control of the distinct god

or service.

A contract liability represents the Group’s obligation to

transfer gods or services to a customer for which the

Group has received consideration for (or an amount of

consideration is due) from the customer.

The Group recognises revenue from property sales at

a point in time when legal title of property has ben

transfered to customer, being when the customer

has the ability to direct the use of the property and

obtain substantialy al of the remaining benefits of the

property.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

来自客户合约之营业额（续）

在一段时间内确认营业额：

计量完全完成履约责任的进

度

输出法

完全完成履约责任的进度是以

输出法为基础计量，即在直接

计量迄今已转移给客户的商品

或服务相对于合约项下承诺的

剩余商品或服务的价值的基础

上确认营业额。其最能反映本集

团于转让货品或服务控制权方

面的履约情况。

作为实际的权宜之计，若本集

团有权收取与本集团迄今已完

成的业务表现价值所直接对应

的金额，本集团按本集团有权开

具发票的金额确认营业额。

取得合约的增量成本

取得合约的增量成本指本集团

与客户签订的合约所产生的成本，

倘未有取得合约，则其并不会产

生。

倘预期可收回此等成本，则本集

团将物业销售佣金确认为资产。

以此方式确认的资产随后有系

统地按向客户转移资产所涉及

之货物或服务的基准摊销至损

益。

倘此等成本于一年内完全摊销

至损益，则本集团采用可行之权

宜之计支付所有增量成本以取得

合约。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Revenue from contracts with customers

(Continued)

Over time revenue recognition: measurement

of progres towards complete satisfaction of a

performance obligation

Output method

The progres towards complete satisfaction of a

performance obligation is measured based on output

method, which is to recognise revenue on the basis

of direct measurements of the value of the gods or

services transfered to the customer to date relative to

the remaining gods or services promised under the

contract, that best depict the Group’s performance in

transfering control of gods or services.

As a practical expedient, if the Group has a right to

consideration in an amount that coresponds directly

with the value of the Group’s performance completed

to date, the Group recognises revenue in the amount to

which the Group has the right to invoice.

Incremental costs of obtaining a contract

Incremental costs of obtaining a contract are those

costs that the Group incurs to obtain a contract with a

customer that it would not have incured if the contract

had not ben obtained.

The Group recognises property sales comisions

as an aset if it expects to recover these costs. The

aset recognised is subsequently amortised to profit or

los on a systematic basis that is consistent with the

transfer to the customer of the gods or services to

which the asets relate.

The Group aplies the practical expedient of expensing

al incremental costs to obtain a contract if these costs

would otherwise have ben fuly amortised to profit or

los within one year.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

租赁

租赁的定义

如果合约传达了在一段时间内控

制已识别资产使用的权利以换

取代价，则该合约为租赁或包含

租赁。

对于订立或修改或在初次应用

香港财务报告准则第16号之日或

之后订立或因业务合并而产生

的合约，本集团在适用之初、修

改日或收购日根据香港财务报告

准则第16号评估合约是否为租赁

或包含租赁。除非随后更改合约

的条款和条件，否则不会重新

评估该合约。

本集团作为承租人

代价分配给合约的组成部分

对于包含租赁部分和一个或多

个其他租赁或非租赁部分的合

约，本集团根据租赁部分的相对

单价及非租赁部分的单价总和

将合约中的对价分配给每个租

赁部分。

本集团采用实际权宜之计不将

非租赁成分与租赁成分开，

而是将租赁成分和任何相关的

非租赁成分作为单一租赁成分

进行会计处理。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Leases

Definition of 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.

For contracts entered into or modified on or after the

date of initial aplication of HKFRS 16 or arising from

busines combinations, the Group aseses whether a

contract is or contains a lease based on the definition

under HKFRS 16 at inception, modification date or

acquisition date, as apropriate. Such contract wil not

be reasesed unles the terms and conditions of the

contract are subsequently changed.

The Group as a lese

Alocation of consideration to components of a

contract

For a contract that contains a lease component and

one or more aditional lease or non-lease components,

the Group alocates the consideration in the contract

to each lease component on the basis of the relative

stand-alone price of the lease component and

the agregate stand-alone price of the non-lease

components.

The Group aplies practical expedient not to separate

non-lease components from lease component, and

instead acount for the lease component and any

asociated non-lease components as a single lease

component.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

租赁（续）

本集团作为承租人（续）

使用权资产

使用权资产的成本包括：

‧ 租赁负债的初始计量金额；

及

‧ 本集团产生的任何初始直

接费用。

使用权资产按成本减任何累计

折旧和减值损失计量，并就租

赁负债的任何重新计量进行调

整。

使用权资产使用直线法按其估

计可使用年期与租赁期之间较

短者折旧。

本集团将不符合投资物业或存

货定义的使用权资产作为单独

项目列于综合财务状况表中。

符合投资物业和存货定义的使

用权资产分别列示于「投资物业」、

「持作出售发展物业」及「持作出

售物业」。

可退还租金按金

已支付的可退还租金按金根据

香港财务报告准则第9号入账，

初始按公平值计量。初始确认

时对公平值的调整被视为额外

的租赁付款，并包括在使用权资

产的成本中。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Leases (Continued)

The Group as a lese (Continued)

Right-of-use asets

The cost of right-of-use aset includes:

• the amount of the initial measurement of the

lease liability; and

• any initial direct costs incured by the Group.

Right-of-use asets are measured at cost, les any

acumulated depreciation and impairment loses, and

adjusted for any remeasurement of lease liabilities.

Right-of-use asets are depreciated on a straight-line

basis over the shorter of its estimated useful life and

the lease term.

The Group presents right-of-use asets that do not

met the definition of investment property or inventory

as a separate line item on the consolidated statement

of financial position. Right-of-use asets that met the

definition of investment property and inventory are

presented within “investment properties”, “properties

held for development for sale” and “properties held for

sale” respectively.

Refundable rental deposits

Refundable rental deposits paid are acounted

under HKFRS 9 and initialy measured at fair value.

Adjustments to fair value at initial recognition are

considered as aditional lease payments and included

in the cost of right-of-use asets.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

租赁（续）

本集团作为承租人（续）

租赁负债

于租赁开始日，本集团按当时尚

未支付的租赁付款额的现值确

认并计量租赁负债。在计算租

赁付款的现值时，如果租赁中隐

含的利率难以确定，则本集团在

租赁开始日使用增量借款利率。

租赁付款包括固定付款（包括实

质固定付款）减任何应收租赁激

励。

于生效日期后，租赁负债根据利

息增加和租赁付款进行调整。

本集团在综合财务状况表中将

租赁负债作为单独的项目列示。

本集团作为出租人

租赁的分类和计量

本集团为出租人的租赁分类为

融资租赁或经营租赁。只要租

赁条款将与基础资产所有权有

关的几乎所有风险和报酬转移

给承租人，合约就被分类为融资

租赁。所有其他租赁均分类为

经营租赁。

经营租赁的租金收入在相关租

赁期内按直线法计入当期损益。

协商和安排经营租赁所发生的

初始直接费用被加到租赁资产

的账面价值中，并且这些成本在

租赁期内按直线法确认为费用，

但以公平值模式计量的投资物

业除外。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Leases (Continued)

The Group as a lese (Continued)

Lease liabilities

At the comencement date of a lease, the Group

recognises and measures the lease liability at the

present value of lease payments that are unpaid at

that date. In calculating the present value of lease

payments, the Group uses the incremental borowing

rate at the lease comencement date if the interest

rate implicit in the lease is not readily determinable.

The lease payments include fixed payments (including

in-substance fixed payments) les any lease incentives

receivable.

After the comencement date, lease liabilities are

adjusted by interest acretion and lease payments.

The Group presents lease liabilities as a separate

line item on the consolidated statement of financial

position.

The Group as a lesor

Clasification and measurement of leases

Leases for which the Group is a lesor are clasified

as finance or operating leases. Whenever the terms of

the lease transfer substantialy al the risks and rewards

incidental to ownership of an underlying aset to the

lese, the contract is clasified as a finance lease. Al

other leases are clasified as operating leases.

Rental income from operating leases is recognised in

profit or los on a straight-line basis over the term of the

relevant lease. Initial direct costs incured in negotiating

and aranging an operating lease are aded to the

carying amount of the leased aset, and such costs

are recognised as an expense on a straight-line basis

over the lease term except for investment properties

measured under fair value model.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

租赁（续）

本集团作为出租人（续）

租赁的分类和计量（续）

来自本集团日常业务的租金收入

列为营业额。

代价分配给合约的组成部分

当合约同时包含租赁和非租赁

组成部分时，本集团采用香港财

务报告准则第15号「来自客户合

约之收益」在合约中分配租赁和

非租赁组成部分的代价。非租

赁部分根据其相对独立的销售

价格与租赁部分开。

可退还租金按金

所收取的可退还租金按金根据

香港财务报告准则第9号入账，

并初始按公平值计量。初始确

认时对公平值的调整被视为承

租人的额外租赁付款。

租约修改

不属于原始条款和条件一部分

的租赁合约之代价的变化作为租

赁修改入账，包括通过免除或

减少租金提供的租赁奖励。

本集团自修改生效日起将经营租

赁的修改作为新租赁进行会计

处理，并将与原租赁相关的任

何预付或应计租赁付款视为新

租赁的租赁付款的一部分。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Leases (Continued)

The Group as a lesor (Continued)

Clasification and measurement of leases (Continued)

Rental income which is derived from the Group’s

ordinary course of busines is presented as revenue.

Alocation of consideration to components of a

contract

When a contract includes both leases and non-lease

components, the Group aplies HKFRS 15 “Revenue

from Contracts with Customers” to alocate

consideration in a contract to lease and non-lease

components. Non-lease components are separated

from lease component on the basis of their relative

stand-alone seling prices.

Refundable rental deposits

Refundable rental deposits received are acounted

for under HKFRS 9 and initialy measured at fair value.

Adjustments to fair value at initial recognition are

considered as aditional lease payments from leses.

Lease modification

Changes in considerations of lease contracts that

were not part of the original terms and conditions are

acounted for as lease modifications, including lease

incentives provided through forgivenes or reduction of

rentals.

The Group acounts for a modification to an operating

lease as a new lease from the efective date of the

modification, considering any prepaid or acrued lease

payments relating to the original lease as part of the

lease payments for the new lease.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

外币

于编制各个别集团实体之财务

报表时，以该实体之功能货币以

外货币（外币）进行之交易乃按交

易日期之现行汇率确认。于报告

期末，以外币列值之货币项目按

该结算日之现行汇率重新换算。

按公平值列账及以外币列值之

非货币项目按公平值获厘定当

日之现行汇率重新换算。倘非

货币项目的公平值收益或亏损

于损益内确认，该收益或亏损

的任何汇兑部分于损益内确认。

倘非货币项目的公平值收益或

亏损于其他全面收益确认，该

收益或亏损的任何汇兑部分于

其他全面收益确认。按历史成

本及以外币计算之非货币项目不

进行重新换算。

结算货币项目及重新换算货币

项目而产生之汇兑差异，于该等

差异产生期间之损益中确认。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Foreign curencies

In preparing the financial statements of each individual

group entity, transactions in curencies other than the

functional curency of that entity (foreign curencies)

are recognised at the rates of exchange prevailing

on the dates of the transactions. At the end of the

reporting period, monetary items denominated

in foreign curencies are retranslated at the rates

prevailing at that date. Non-monetary items caried at

fair value that are denominated in foreign curencies are

retranslated at the rates prevailing on the date when

the fair value was determined. When a fair value gain

or los on a non-monetary item is recognised in profit

or los, any exchange component of that gain or los

is also recognised in profit or los. When a fair value

gain or los on a non-monetary item is recognised

in other comprehensive income, any exchange

component of that gain or los is also recognised in

other comprehensive income. Non-monetary items

that are measured in terms of historical cost in a foreign

curency are not retranslated.

Exchange diferences arising on the setlement of

monetary items, and on the retranslation of monetary

items, are recognised in profit or los in the period in

which they arise.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

外币（续）

就呈列综合财务报表而言，本集

团海外业务之资产及负债均按

报告期末之现行汇率换算为本

集团之呈列货币（即港元），而收

入及开支则按期内平均汇率换

算，除非该期间之汇率出现重

大波幅，于此情况下，则将采用

交易日期之现行汇率。所产生汇

兑差异（如有）于其他全面收益确

认并于权益项下汇兑储备中累

计（如适用，则归属于非控股权

益）。

此外，部分出售但未导致本集团

失去对其控制权的一间附属公司，

其累计汇兑差额按相应比例重

新归于非控股权益，且并不于损

益中确认。其他部分出售（例如

部分出售不会导致本集团失去

重大影响或共同控制的联营公

司或联合安排权益），按比例将

累计汇兑差额重新分类至损益。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Foreign curencies (Continued)

For the purposes of presenting the consolidated

financial statements, the asets and liabilities of the

Group’s foreign operations are translated into the

presentation curency of the Group (i.e. HKD) using

exchange rate prevailing at the end of each reporting

period. Income and expenses are translated at the

average exchange rates for the period, unles exchange

rates fluctuate significantly during the period, in which

case, the exchange rates prevailing at the dates of

transactions are used. Exchange diferences arising, if

any, are recognised in other comprehensive income and

acumulated in equity under the heading of translation

reserve (atributed to non-controling interests as

apropriate).

In adition, in relation to a partial disposal of a

subsidiary that does not result in the Group losing

control over the subsidiary, the proportionate share of

acumulated exchange diferences are re-atributed

to non-controling interests and are not recognised in

profit or los. For al other partial disposals (i.e. partial

disposals of asociates or joint arangements that

do not result in the Group losing significant influence

or joint control), the proportionate share of the

acumulated exchange diferences is reclasified to

profit or los.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

借贷成本

与收购、建设或生产须待一段

颇长时间后始能投入拟定用途

或销售之合资格资产直接产生

之借贷成本，均计入该等资产之

成本，直至有关资产大体上可作

拟定用途或销售为止。

任何于相关资产可作拟定用途

或出售之后仍未偿还的特别借

款于计算一般借款的资本化率时

计入一般借款池。就合资格资产

之支出所作指定用途借款而作

短期投资所赚取之投资收入自

符合资本化之借贷成本中扣除。

所有其他借贷成本均于产生期

间于损益确认。

政府补助

除非有合理保证本集团将遵守

政府补助所附条件及将会收到

补助，否则将不确认政府补助。

与作为已发生的费用或损失的补

偿的应收入有关或为了向本集

团提供直接财务支持且没有未

来相关费用的政府补助在应收

款项的当期于损益确认。此类

补助金列在「其他收入、收益及

亏损」内。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Borowing costs

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.

Any specific borowing that remain outstanding after

the related aset is ready for its intended use or sale is

included in the general borowing pol for calculation of

capitalisation rate on general borowings. Investment

income earned on the temporary investment of specific

borowings pending their expenditure on qualifying

asets is deducted from the borowing costs eligible for

capitalisation.

Al other borowing costs are recognised in profit or

los in the period in which they are incured.

Government grants

Government grants are not recognised until there is

reasonable asurance that the Group wil comply with

the conditions ataching to them and that the grants

wil be received.

Government grants related to income that are

receivable as compensation for expenses or loses

already incured or for the purpose of giving imediate

financial suport to the Group with no future related

costs are recognised in profit or los in the period

in which they become receivable. Such grants are

presented under “other income, gains and loses”.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

税项

所得税开支指现时应付税项及

递延税项之总额。

现时应付税项乃按本年度应课

税溢利计算。应课税溢利与除

税前溢利不同，乃由于在其他年

度应课税或可扣税之收入或开

支及毋须课税或不获扣税之项

目。本集团之当期税项负债采用

于报告期末已颁布或实质颁布

之税率计算。

递延税项为就综合财务报表资

产及负债账面值及用以计算应

课税溢利相应税基之临时差额

而确认之税项。递延税项负债

通常会就所有应课税临时差额

确认。递延税项资产一般仅于

应课税溢利可用于抵销可扣减

临时差额时就所有可扣减临时

差额确认。若于一项交易中，因

业务合并以外原因而初始确认

资产及负债所引致之临时差额

不影响应课税溢利亦不影响会

计溢利，则不会确认该等递延

税项资产及负债。此外，倘临

时差额乃因商誉之初始确认所

产生，则不确认递延税项负债。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Taxation

Income tax expense represents the sum of the tax

curently payable and defered tax.

The tax curently payable is based on taxable profit

for the year. Taxable profit difers from profit before

taxation because 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 those deductible temporary diferences can be

utilised. Such defered tax asets and liabilities are not

recognised if the temporary diference arises from the

initial recognition (other than in a busines combination)

of asets and liabilities in a transaction that afects

neither the taxable profit nor the acounting profit. In

adition, defered tax liabilities are not recognised if the

temporary diference arises from the initial recognition

of godwil.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

税项（续）

本集团会就与投资附属公司及一

间联营公司及合营公司相关之

应课税临时差额确认递延税项

负债，惟若本集团可控制临时差

额拨回及临时差额有可能不会

于可见将来拨回之情况除外。有

关该等投资及权益之可扣减临

时差额所引致之递延税项资产，

只会在有足够应课税溢利以动用

临时差额利益及预计其于可见

未来拨回之情况下方予确认。

递延税项资产之账面值于各报

告期末作出检讨，并作出调减直

至没有可能有足够应课税溢利以

收回全部或部分资产。

递延税项资产及负债乃以于清

还负债或变现资产时预期适用

之税率计量，并根据于报告期末

已颁布或实质颁布之税率（及税

务法例）为基准。

递延税项负债及资产之计量乃

反映本集团预计于报告期末收

回资产账面值或清还负债账面

值后之税项结果。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Taxation (Continued)

Defered tax liabilities are recognised for taxable

temporary diferences asociated with investments

in subsidiaries and interest in an asociate 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. Defered tax asets arising from

deductible temporary diferences asociated with such

investments and interests are only recognised to the

extent that it is probable that there wil be suficient

taxable profits against which to utilise the benefits of

the temporary diferences and they are expected to

reverse in the foreseable future.

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 asets and liabilities are measured at the

tax rates that are expected to aply in the period in

which the liability is setled or the aset is realised,

based on tax rate (and tax laws) that have ben enacted

or substantively enacted by the end of the reporting

period.

The measurement of defered tax liabilities and asets

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.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

税项（续）

就计量利用公平值模式计量之

投资物业之递延税项而言，该

等物业之账面值乃假设通过销

售全数收回，惟该假设被推翻则

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

标乃随时间消耗投资物业所包

含之绝大部分经济利益，而非透

过销售）内持有时，有关假设会

被推翻。

倘有可依法强制执行权利将当

期税项资产与当期税项负债抵

销且两者与同一税务机构向同

一税项实体征收的所得税有关，

则将递延税项资产及负债对销。

即期和递延税项在损益中确认，

除非它们与在其他全面收益或

直接在权益中确认的项目有关，

在这种情况下，即期和递延税

项也分别在其他全面收益或直

接在权益中确认。如果企业合

并的初始会计处理产生即期税

项或递延税项，则税收影响计

入企业合并的会计处理。

物业、厂房及设备

物业、厂房及设备是为生产或

提供商品或服务或用于管理目的

而持有的有形资产。物业、厂房

及设备于综合财务状况表列账

为按成本扣减其后之累计折旧

及其后累计减值亏损（如有）。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Taxation (Continued)

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 entirely through sale,

unles the presumption is rebuted. The presumption is

rebuted when the investment property is depreciable

and is held within a busines model whose objective is

to consume substantialy al of the economic benefits

embodied in the investment property over time, rather

than through sale.

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 to the same taxation entity by the

same taxation authority.

Curent and defered tax are recognised in profit

or los, except when they relate to items that are

recognised in other comprehensive income or directly

in equity, in which case, the curent and defered tax

are also recognised in other comprehensive income

or directly in equity respectively. Where curent tax

or defered tax arises from the initial acounting for a

busines combination, the tax efect is included in the

acounting for the busines combination.

Property, plant and equipment

Property, plant and equipment are tangible asets that

are held for use in the production or suply of gods

or services, or for administrative purposes. Property,

plant and equipment are stated in the consolidated

statement of financial position at cost les subsequent

acumulated depreciation and subsequent acumulated

impairment loses, if any.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

物业、厂房及设备（续）

当本集团支付包括租约土地和楼

宇部分的物业的所有权益时，

全部代价按初始确认时的相对

公平值按比例分配在租约土地

和楼宇部分之间。在相关付款

能可靠分配时，除根据公平值模

式划分及入账及持作出售发展

物业按成本与可变现净值中之

较低者列为投资物业的土地外，

租约土地的利息在综合财务状

况表用呈列为「使用权资产」。当

代价不能在非租赁楼宇部分和

相关租约土地的未分割权益之

间可靠分配时，整个物业将分类

为物业、厂房和设备。

折旧乃为于物业、厂房及设备项

目扣减去其剩 余 价 值 之估计可

使用年期内撇销其成本而以直

线法确认。估计可使用年期、

剩余价值及折旧方法将于各报

告期末检讨，而任何估计变动之

影响按预期基准入账。

物业、厂房及设备项目于出售时

或当继续使用该资产预期不会

产生任何未来经济利益时终止

确认。出售或弃用物业、厂房及

设备项目产生的任何收益或亏

损乃按出售所得款项与资产账

面值之间的差额厘定，并于损

益中确认。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Property, plant and equipment (Continued)

When the Group makes payments for ownership

interests of properties which includes both leasehold

land and building elements, the entire consideration is

alocated betwen the leasehold land and the building

elements in proportion to the relative fair values at

initial recognition. To the extent the alocation of the

relevant payments can be made reliably, interest in

leasehold land is presented as “right-of-use asets” in

the consolidated statement of financial position except

for those that are clasified and acounted for as

investment properties under the fair value model and

properties held for development for sale that are caried

at the lower of cost and net realisable value. When

the consideration canot be alocated reliably betwen

non-lease building element and undivided interest in

the underlying leasehold land, the entire properties are

clasified as property, plant and equipment.

Depreciation is recognised so as to write of the cost

of items of property, plant and equipment les their

residual values over their estimated useful lives, using

the straight-line method. The estimated useful lives,

residual values and depreciation method are reviewed

at the end of each reporting period, with the efect of

any changes in estimate acounted for on a prospective

basis.

An item of property, plant and equipment is

derecognised upon disposal or when no future

economic benefits are expected to arise from the

continued use of the aset. Any gain or los arising

on the disposal or retirement of an item of property,

plant and equipment is determined as the diference

betwen the sales proceds and the carying amount

of the aset and is recognised in profit or los.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

物业、厂房及设备（续）

倘按公平值列账之投资物业转

拨至业主自用物业（以业主开始

自用为证），则该物业于其后入

账时之视作成本应为其改变用

途当日之公平值。

投资物业

投资物业乃指持作赚取租金及╱

或用作资本增值用途之物业。

投资物业于初始确认时按成本

计量，包括任何直接应占开支。

于初始确认后，投资物业乃以

公平值计量，并调整至不包括

任何预付或应计经营租赁收入。

投资物业公平值变动所产生之

收益或亏损于产生期间计入损

益。

倘物业、厂房及设备项目因用途

改变（以业主不再自用该项目为证）

而成为投资物业，则该项目账面

值与公平值之间的任何差额于

其他全面收益内确认，并于物

业重估储备中累计。于其后出售

或报废该资产时，相关重估储

备将直接转拨至累计溢利。

就按公平值列账之投资物业转

拨至存货而言，该物业于其后

入账时之视作成本应为其改变

用途当日之公平值。当及仅当物

业用途有所有改变时（如开始开

发以供出售），实体方会将物业

从投资物业转出。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Property, plant and equipment (Continued)

If there is a transfer from investment property caried at

fair value to owner-ocupied property evidence by the

comencement of owner ocupation, the property’s

demed cost for subsequent acounting shal be its fair

value at the date of change in use.

Investment properties

Investment properties are properties held to earn

rentals and/or for capital apreciation.

Investment properties are initialy measured at

cost, including any directly atributable expenditure.

Subsequent to initial recognition, investment properties

are measured at their fair values, adjusted to exclude

any prepaid or acrued operating lease income.

Gains or loses arising from changes in the fair value

of investment properties are included in profit or los in

the period in which they arise.

If an item of property, plant and equipment becomes an

investment property because its use has changed as

evidenced by end of owner-ocupation, any diference

betwen the carying amount and the fair value of that

item is recognised in other comprehensive income

and acumulated in property revaluation reserve. On

the subsequent sale or retirement of the aset, the

relevant revaluation reserve wil be transfered directly

to acumulated profits.

For a transfer from investment property caried at fair

value to inventories, the property’s demed cost for

subsequent acounting shal be its fair value at the date

of change in use. An entity shal transfer a property

from investment property when, and only when,

there is a change in use, such as comencement of

development with a view to sale.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

投资物业（续）

本集团持有物业之用途更改为

赚取租金或╱及资本增值而非

于日常业务过程中出售时，而且

有证据显示向另一方订立经营租

赁时，物业自存货转移至投资

物业。物业于转移当日之公平值

与其过往账面值之任何差额于

损益确认。

投资物业于出售或投资物业永

久不再使用且预期其出售并不会

带来任何未来经济效益时终止

确认。终止确认物业产生之任

何收益或亏损（按该资产出售所

得款项净额及账面值之差额计算）

于该项目终止确认之期间计入损

益。

无形资产

本集团持有之加密货币资产分

类为香港会计准则第38号「无形

资产」范围内的无形资产。加密

货币资产初始按成本计量，其

后按重估金额扣减累计减值亏

损列账。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Investment properties (Continued)

The Group transfers a property from inventories to

investment property when there is a change in use

to hold the property to earn rentals or/and for capital

apreciation rather than for sale in the ordinary course

of busines, which is evidenced by the inception of

an operating lease to another party. Any diference

betwen the fair value of the property at the date of

transfer and its previous carying amount is recognised

in profit or los.

An investment property is derecognised upon disposal

or when the investment property is permanently

withdrawn from use and no future economic benefits

are expected from its disposal. Any gain or los arising

on derecognition of the property (calculated as the

diference betwen the net disposal proceds and the

carying amount of the aset) is included in profit or los

in the period in which the property is derecognised.

Intangible asets

Crypto asets held by the Group are clasified as

intangible asets in the scope of HKAS 38 “Intangible

Asets”. Crypto asets are initialy measured at cost

and subsequently caried at a revalued amount les

subsequent acumulated impairment loses.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

无形资产（续）

重估加密货币资产生之任何

重估增值于其他全面收益中确

认，并于投资重估储备中累计，

惟拨回先前于损益中确认的同

一项资产之重估减值除外，在

该情况下，有关增幅计入损益，

惟以先前扣除之减幅为限。重

估加密货币资产生之账面净

值减少于损益确认，惟以超出

过往重估该项资产之投资重估

储备结余（如有）为限。当重估资

产其后出售或报废，则将应占重

估盈余转入累计溢利。

单独收购具有无限使用年期的

其他无形资产按成本减去其后

累计减值亏损列账。

具有无限使用年期的无形资产

概无摊销。无形资产于出售时

或预期其使用或出售不会带来

任何未来经济效益时终止确认。

终止确认无形资产所产生之收

益或亏损（按该资产出售所得款

项净额及账面值之差额计算）于

终止确认该资产期间于损益中

确认。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Intangible asets (Continued)

Any revaluation increase arising from revaluation of

crypto asets is recognised in other comprehensive

income and acumulated in investment revaluation

reserve, except to the extent that it reverses a

revaluation decrease of the same aset previously

recognise in profit or los, in which case the increase is

credited to profit or los to the extent of the decrease

previously charged. A decrease in net carying amount

arising on revaluation of a crypto asets is recognised in

profit or los to the extent that it exceds the balance,

if any, on the investment revaluation reserve relating to

a previous revaluation of that aset. On the subsequent

sale or retirement of a revalued aset, the atributable

revaluation surplus is transfered to acumulated

profits.

Other intangible aset with indefinite useful life that is

acquired separately is caried at cost les subsequent

acumulated impairment loses.

Intangible asets with indefinite useful lives are not

amortised. An intangible aset is derecognised on

disposal, or when no future economic benefits are

expected from use or disposal. Gains or loses arising

from derecognition of an intangible aset, measured

as the diference betwen the net disposal proceds

and the carying amount of the aset, are recognised in

profit or los when the aset is derecognised.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

物业、厂房及设备、使用权

资产及无形资产（商誉除外）

减值

于报告期末，本集团检讨物业、

厂房及设备、使用权资产以及

具 有 有 限 使 用 年 期无形资产

之账面值以厘定是否有任何迹

象显示该等资产蒙受减值亏损。

倘出现任何迹象，则估计有关资

产的可收回金额，以厘定减值

亏损（如有）数额。具有无限使用

年期的无形资产至少每年进行

一次减值测试，并在有迹象表明

其可能发生减值时进行减值测

试。

物业、厂房及设备、使用权资产

以及无形资产的可收回金额会

个别估计。当无法个别估计其

可收回金额时，本集团估计该资

产所属现金产生单位的可收回

金额。

在测试现金产生单位的减值时，

当可建立合理及一致的分配基

础时，公司资产获分配至相关

现金产生单位，否则，其获分配

至可建立合理及一致的分配基

础的最小现金产生单位组别。

公司资产所属现金产生单位或

现金产生单位组别厘定可收回

金额，并与相关现金产生单位

或现金产生单位组别的账面值

相比较。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Impairment on property, plant and equipment,

right-of-use asets and intangible aset other

than godwil

At the end of the reporting period, the Group reviews

the carying amounts of its property, plant and

equipment, right-of-use asets and intangible asets

with finite useful live to determine whether there

is any indication that these asets have sufered an

impairment los. If any such indication exists, the

recoverable amount of the relevant aset is estimated

in order to determine the extent of the impairment los

(if any). Intangible asets with indefinite useful lives are

tested for impairment at least anualy, and whenever

there is an indication that they may be impaired.

The recoverable amount of property, plant and

equipment, right-of-use asets and intangible asets

are estimated individualy. When it is not posible

to estimate the recoverable amount individualy,

the Group estimates the recoverable amount of the

cash-generating unit to which the aset belongs.

In testing a cash-generating unit for impairment,

corporate asets are alocated to relevant cash

generating units when a reasonable and consistent

basis of alocation can be established, or otherwise

they are alocated to the smalest group of cash

generating units for which a reasonable and consistent

alocation basis can be established. The recoverable

amount is determined for the cash-generating unit or

group of cash-generating units to which the corporate

aset belongs, and is compared with the carying

amount of the relevant cash-generating unit or group of

cash-generating units.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

物业、厂房及设备、使用权

资产及无形资产（商誉除外）

减值（续）

可收回金额为公平值减销售成

本与使用价值两者中之较高者。

于评估使用价值时，估计未来

现金流量乃以税前贴现率贴现

至现值，该贴现率能反映当前市

场所评估之货币时间值及资产（或

现金产生单位）特定风险（就此

而言，未来现金流量估计尚未作

出调整）。

倘资产（或现金产生单位）之可收

回金额估计将少于账面值，则

资产（或现金产生单位）之账面值

会减少至可收回金额。就未能

按合理一致的基准分配至现金

产生单位的公司资产或部分公司

资产，本集团会比较一个组别

的现金产生单位账面值（包括已

分配至该组现金产生单位的公

司资产或部分公司资产的账面

值）与该组现金产生单位的可收

回金额。在分配减值亏损时，首

先进行减值亏损分配以减少任

何商誉的账面值（如适用），其后

以单位或现金产生单位组别各

资产之账面值为基准按比例分

配至其他资产。抵减后的资产

账面值不得低于该资产的公平

值减去处置费用后的净额（如可

计量）、该资产的使用价值（如可

确定）和零三者之中最高者。以

其他方式已分配至资产之减值

亏损金额按比例分配至该单位

或现金产生单位组别的其他资

产。减值亏损即时于损益内确

认，除非相关资产根据另一项准

则按重估金额列账则作别论，且

在该情况下减值亏损根据该项

准则被视为重估减值。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Impairment on property, plant and equipment,

right-of-use asets and intangible aset other

than godwil (Continued)

Recoverable amount is the higher of fair value les

costs of disposal and value in use. In asesing value

in use, the estimated future cash flows are discounted

to their present value using a pre-tax discount rate

that reflects curent market asesments of the time

value of money and the risks specific to the aset (or a

cash-generating unit) for which the estimates of future

cash flows have not ben adjusted.

If the recoverable amount of an aset (or a

cash-generating unit) is estimated to be les than its

carying amount, the carying amount of the aset (for

a cash-generating unit) is reduced to its recoverable

amount. For corporate asets or portion of corporate

asets which canot be alocated on reasonable

and consistent basis to a cash-generating unit, the

Group compares the carying amount of a group of

cash-generating units, including the carying amounts

of the corporate asets or portion of corporate asets

alocated to that group of cash-generating units, with

the recoverable amount of the group of cash-generating

units. In alocating the impairment los, the impairment

los is alocated first to reduce the carying amount of

any godwil (if aplicable) and then to the other asets

on a pro-rata basis based on the carying amount of

each aset in the unit or the group of cash-generating

units. The carying amount of an aset is not reduced

below the highest of its fair value les costs of disposal

(if measurable), its value in use (if determinable)

and zero. The amount of the impairment los that

would otherwise have ben alocated to the aset is

alocated pro rata to the other asets of the unit or the

group of cash-generating units. An impairment los

is recognised imediately to profit or los, unles the

relevant aset is caried at a revalued amount under

another standard, in which case the impairment los is

treated as a revaluation decrease under that standard.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

物业、厂房及设备、使用权

资产及无形资产（商誉除外）

减值（续）

当减值亏损于其后拨回，该项

资产（或现金产生单位或现金产

生单位组别）之账面值将增加至

经修订估计之可收回金额，惟增

加之账面值不会超逾于过往年

度并无就该项资产（或现金产生

单位或现金产生单位组别）确认

减值亏损原应厘定之账面值。

减值亏损拨回即时于损益确认，

除非相关资产根据另一项准则

按重估金额列账则作别论，且在

该情况下减值亏损根据该项准

则被视为重估减值。

持作出售发展物业

持作出售发展物业乃于发展完

成后用作出售的物业，该等物业

列作流动资产。除了根据使用

权资产的会计政策以成本模式

计量租约土地部分，持作出售发

展物业按成本与可变现净值中

之较低者列账。成本根据特定

的识别基础确定，包括分配已发

生的相关发展支出以及在适当

情况下资本化的借贷成本。可变

现净值指物业的估计售价减去

估计完成本及进行销售所需

的成本。进行销售所需的成本包

括销售直接应占增量成本及本

集团进行销售必然产生的非增

量成本。

持作出售发展物业会于竣工后转

拨至出售物业。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Impairment on property, plant and equipment,

right-of-use asets and intangible aset other

than godwil (Continued)

Where an impairment los subsequently reverses, the

carying amount of the aset (or cash-generating unit

or a group of cash-generating units) is increased to the

revised estimate of its recoverable amount, but so that

the increased carying amount does not exced the

carying amount that would have ben determined had

no impairment los ben recognised for the aset (for

a cash-generating unit or a group of cash-generating

units) in prior year. A reversal of an impairment los

is recognised imediately in profit or los, unles the

relevant aset is caried at a revalued amount under

another standard, in which case the impairment los is

treated as a revaluation decrease under that standard.

Properties held for development for sale

Properties held for development for sale which are

intended to be sold upon completion of development

are clasified as curent asets. Except for the

leasehold land element which is measured at cost

model in acordance with the acounting policies of

right-of-use asets, properties held for development for

sale are caried at the lower of cost and net realisable

value. Cost is determined on a specific identification

basis including alocation of the related development

expenditure incured and where apropriate, borowing

costs capitalised. Net realisable value represents the

estimated seling price for the properties les estimated

cost to completion and costs necesary to make

the sales. Costs necesary to make the sale include

incremental costs directly atributable to the sale and

non-incremental costs which the Group must incur to

make the sale.

Properties held for development for sale are transfered

to properties for sale upon completion.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

持作出售物业

持作出售物业为已落成物业，归

类为流动资产。其按成本与可

变现净值中之较低者列账。

现金及现金等价物

现金及现金等价物于综合财务

状况表呈列，包括：

(a) 现金，其包括手头现金及

活期存款；及

(b) 现金等价物，其包括短期

（通常原到期日为三个月或

更短）、可随时转换为已知

数额现金且价值变动风险

不大的高流动性投资。现

金等价物持作满足短期现

金承担，而非用于投资或

其他目的。

就综合现金流量表而言，现金及

现金等价物包括上文定义的现

金及现金等价物。

金融工具

当集团实体成为金融工具合约

条文之订约方时确认金融资产

及金融负债。所有正常购买或销

售金融资产均按交易日期确认

及终止确认。正常购买或销售的

方式为购买或销售需按照市场

规则或惯例规定的时限内交付

之金融资产。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Properties held for sale

Properties held for sale are completed properties and

are clasified under curent asets. They are stated at

the lower of cost and net realisable value.

Cash and cash equivalents

Cash and cash equivalents presented on the

consolidated statement of financial position include:

(a) cash, which comprises of cash on hand and

demand deposits; and

(b) cash equivalents, which comprises of short-term

(generaly with original maturity of thre months

or les), highly liquid investments that are readily

convertible to a known amount of cash and which

are subject to an insignificant risk of changes in

value. Cash equivalents are held for the purpose

of meting short-term cash comitments rather

than for investment or other purposes.

For the purposes of consolidated statement of cash

flows, cash and cash equivalents consist of cash and

cash equivalents as defined above.

Financial instruments

Financial asets and financial liabilities are recognised

when a group entity becomes a party to the contractual

provisions of the instrument. 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

market place.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产及金融负债初始按公

平值计量，惟产生自客户合约的

贸易应收款项则按香港财务报

告准则第15号初步计量。收购或

发行金融资产及金融负债直接

应占之交易成本（按公平值计入

损益之金融资产或金融负债除外）

乃于初始确认时加入金融资产

或金融负债之公平值或自金融资

产或金融负债之公平值内扣除（如

适用）。收购之金融资产或金融

负债之直接交易成本按公平值

计入损益并即时于损益内确认。

实际利率法为计算金融资产或

金融负债的摊销成本以及在相

关期间分配利息收入及利息开

支的方法。实际利率为于金融资

产或金融负债预计期限或于较

短期间（如适用）内对估计未来

现金收入及付款（包括支付或收

取的所有费用及点数，此等费用

及点数为实际利率、交易成本及

其他溢价或折扣的组成部分）折

算至初始确认时之账面净值的

利率。

本集团之日常业务过程所产生

之利息收入呈列为营业额。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets and financial liabilities are initialy

measured at fair value except for trade receivables

arising from contracts with customers which are initialy

measured in acordance with HKFRS 15. Transaction

costs that are directly atributable to the acquisition or

isue of financial asets and financial liabilities (other

than financial asets or financial liabilities at FVTPL are

aded to or deducted from the fair value of the financial

asets or financial liabilities, as apropriate, on initial

recognition. Transaction costs directly atributable to

the acquisition of financial asets or financial liabilities

at FVTPL are recognised imediately in profit or los.

The efective interest method is a method of calculating

the amortised cost of a financial aset or financial

liability and of alocating interest income and interest

expense over the relevant period. The efective interest

rate is the rate that exactly discounts estimated future

cash receipts and payments (including al fes and

points paid or received that form an integral part of

the efective interest rate, transaction costs and other

premiums or discounts) through the expected life of the

financial aset or financial liability, or, where apropriate,

a shorter period, to the net carying amount on initial

recognition.

Interest income which is derived from the Group’s

ordinary course of busines is presented as revenue.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产

金融资产之分类及其后计量

符合下列条件的金融资产其后

按摊销成本计量：

‧ 以收取合约现金流量为目

的而于业务模式下持有之

金融资产；及

‧ 合约条款于指定日期产生

之现金流量纯粹为支付本

金及未偿还本金额之利息。

符合下列条件的金融资产其后

按公平值计入其他全面收益计

量：

‧ 以达致销售及收取合约现

金流量为目的而于业务模

式下持有之金融资产；及

‧ 合约条款于指定日期产生

之现金流量纯粹为支付本

金及未偿还本金额之利息。

所有其他金融资产其后按公平

值计入损益计量，惟于初始确

认金融资产当日，倘股权投资并

非持作买卖，亦非买方于香港财

务报告准则第3号「业务合并」所

适用的业务合并中确认的或然

代价，本集团可以不可撤回地选

择于其他全面收益呈列该股权

投资的其后公平值变动。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets

Clasification and subsequent measurement of

financial asets

Financial asets that met the folowing conditions are

subsequently measured at amortised cost:

• the financial aset is held within a busines model

whose objective is to colect contractual cash

flows; and

• the contractual terms give rise on specified dates

to cash flows that are solely payments of principal

and interest on the principal amount outstanding.

Financial asets that met the folowing conditions are

subsequently measured at FVTOCI:

• the financial aset is held within a busines model

whose objective is achieved by both seling and

colecting contractual cash flows; and

• the contractual terms give rise on specified dates

to cash flows that are solely payments of principal

and interest on the principal amount outstanding.

Al other financial asets are subsequently measured

at FVTPL, except that at the date of initial recognition

of a financial aset the Group may irevocably elect

to present subsequent changes in fair value of an

equity investment in other comprehensive income if

that equity investment is neither held for trading nor

contingent consideration recognised by an acquirer in

a busines combination to which HKFRS 3 “Busines

Combinations” aplies.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

金融资产之分类及其后计量

（续）

在以下情况下持有金融资产用于

交易：

‧ 主要是为了近期内出售而

被收购；或

‧ 在初始确认时，其为本集

团共同管理的可识别金融

工具组合的一部分，并具

有近期实际的短期获利模

式；或

‧ 其为一种未被指定为有效

的对冲工具的衍生工具。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Clasification and subsequent measurement of

financial asets (Continued)

A financial aset is held for trading if:

• it has ben acquired principaly for the purpose of

seling in the near term; or

• on initial recognition it is a part of a portfolio of

identified financial instruments that the Group

manages together and has a recent actual patern

of short-term profit-taking; or

• it is a derivative that is not designated and

efective as a hedging instrument.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

金融资产之分类及其后计量

（续）

倘本集团指定符合按摊销成本

或按公平值计入其他全面收益

计量的金融资产按公平值计入

损益计量可消除或大幅减少会

计错配，则本集团可不可撤回地

如此行事。

(i) 摊销成本及利息收入

利息收入按其后按摊销成

本计量的金融资产及其后

按公平值计入其他全面收

益的债务工具乃使用实际

利率法予以确认。利息收

入乃对一项金融资产账面

总值应用实际利率予以计

算，惟其后出现信贷减值

的金融资产除外。就其后

出现信贷减值的金融资产

而言，自下一报告期起，利

息收入乃对金融资产摊销

成本应用实际利率予以确

认。倘信贷减值金融工具

的信贷风险好转，使金融

资产不再出现信贷减值，

于厘定资产不再出现信贷

减值后，自报告期开始起

利息收入乃对金融资产账

面总值应用实际利率予以

确认。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Clasification and subsequent measurement of

financial asets (Continued)

In adition, the Group may irevocably designate a

financial aset that are required to be measured at

the amortised cost or FVTOCI as measured at FVTPL

if doing so eliminates or significantly reduces an

acounting mismatch.

(i) Amortised cost and interest income

Interest income is recognised using the

efective interest method for financial asets

measured subsequently at amortised cost

and debt instruments subsequently measured

at FVTOCI. Interest income is calculated by

aplying the efective interest rate to the gros

carying amount of a financial aset, except for

financial asets that have subsequently become

credit-impaired. For financial asets that have

subsequently become credit-impaired, interest

income is recognised by aplying the efective

interest rate to the amortised cost of the financial

aset from the next reporting period. If the credit

risk on the credit-impaired financial instrument

improves so that the financial aset is no longer

credit-impaired, interest income is recognised

by aplying the efective interest rate to the

gros carying amount of the financial aset from

the begining of the reporting period folowing

the determination that the aset is no longer

credit-impaired.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

金融资产之分类及其后计量

（续）

(i) 分类为按公平值计入其他

全面收益的债务工具

分类为按公平值计入其他

全面收益的债务工具因使

用实际利率法计算之利息

收入导致账面值其后变动

及外汇收益及亏损于损益

中确认。该等债务工具账

面值的所有其他变动于其

他全面收益中确认，并于

按公平值计入其他全面收

益储备项内累计。减值拨

备于损益中确认并相应调

整至其他全面收益，而不

会减少该等债务工具的账

面值。当终止确认该等债

务工具时，先前于其他全

面收益确认的累计收益或

亏损将重新分类至损益。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Clasification and subsequent measurement of

financial asets (Continued)

(i) Debt instruments clasified as at FVTOCI

Subsequent changes in the carying amounts

for debt instruments clasified as FVTOCI as a

result of interest income calculated using the

efective interest method, and foreign exchange

gains and loses are recognised in profit or los.

Al other changes in the carying amount of

these debt instruments are recognised in other

comprehensive income and acumulated under

the heading of FVTOCI reserve. Impairment

alowances are recognised in profit or los with

coresponding adjustment to other comprehensive

income without reducing the carying amounts

of these debt instruments. When these debt

instruments are derecognised, the cumulative

gains or loses previously recognised in other

comprehensive income are reclasified to profit or

los.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

金融资产之分类及其后计量

（续）

(i) 按公平值计入损益的金融

资产

不符合按摊销成本或按公

平值计入其他全面收益计

量或指定为按公平值计入

其他全面收益条件的金融

资产乃按公平值计入损益

计量。

按公平值计入损益的金融

资产按各报告期末的公平

值计量，任何公平值收益

或亏损于损益中确认。于

损益确认的收益或亏损净

额包括任何利息但不包括

从金融资产赚取的任何股

息，并计入「按公平值计入

损益之金融资产之公平值

变动亏损净额」项内。

电影版权投资乃指本集团

对电影制作项目的投资，

本集团有权根据其于相关

电影版权投资协议中订明

的投资比例，分占有关电

影将产生收入的若干百分

比，惟本集团对该投资并

无任何控制权或共同控制

权。电影版权投资分类为

按公平值计入损益的金融

资产。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Clasification and subsequent measurement of

financial asets (Continued)

(i) Financial asets at FVTPL

Financial asets that do not met the criteria for

being measured at amortised cost or FVTOCI or

designated as FVTOCI are measured at FVTPL.

Financial asets at FVTPL are measured at fair

value at the end of each reporting period, with

any fair value gains or loses recognised in profit

or los. The net gain or los recognised in profit

or los includes any interest but excludes any

dividend earned on the financial aset and is

included in the “net los on changes in fair value

of financial asets at FVTPL” line item.

Film right investment is the Group’s investment

in a film production project which entitles the

Group to share certain percentage of income

to be generated from the related film based on

the Group’s investment portion as specified in

respective film right investment agrement but

the Group has no control nor joint control over the

investment. Film right investment is clasified as

financial asets at FVTPL.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值

本集团根据预期信贷亏损（「预

期信贷亏损」）模型就须根据香

港财务报告准则第9号进行减值

评估（包括贸易及其他应收款项、

应收贷款、按公平值计入其他全

面收益之债务工具、按摊销成

本计量之债务工具及现金及现

金等价物）进行减值评估。预期

信贷亏损金额于各报告日期更

新，以反映信贷风险自初始确

认以来的变动。

全期预期信贷亏损指将于有关

工具的预期年期内因所有可能

违约事件而产生的预期信贷亏

损。相反，12个月预期信贷亏损

（「12个月预期信贷亏损」）指预期

因报告日期后12个月内可能发生

的违约事件所引致的全期预期

信贷亏损的一部分。评估乃根

据本集团过往信贷亏损经验作

出，并就债务人的特定因素、整

体经济状况及对于报告日期当

前状况及未来状况预测评估作

出调整。

本集团一直就贸易应收款项及租

赁应收款项确认全期预期信贷

亏损。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

The Group performs impairment asesment under

expected credit los (“ECL”) model (including trade and

other receivables, loans receivable, debt instruments at

FVTOCI, debt instruments at amortised cost and cash

and cash equivalents) which are subject to impairment

asesment under HKFRS 9. The amount of ECL is

updated at each reporting date to reflect changes in

credit risk since initial recognition.

Lifetime ECL represents the ECL that wil result from

al posible default events over the expected life of

the relevant instrument. In contrast, 12-month ECL

(“12m ECL”) represents the portion of lifetime ECL

that is expected to result from default events that are

posible within 12 months after the reporting date.

Asesments are done based on the Group’s historical

credit los experience, adjusted for factors that are

specific to the debtors, general economic conditions

and an asesment of both the curent conditions at

the reporting date as wel as the forecast of future

conditions.

The Group always recognises lifetime ECL for trade

receivables and lease receivables.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

就所有其他资产而言，本集团计

量相等于12个月预期信贷亏损

的亏损拨备，除非信贷风险自

初始确认以来一直显著增加，则

本集团确认全期预期信贷亏损。

评估应否确认全期预期信贷亏

损乃视乎自初步确认以来发生

违约的可能或风险是否显著增

加。

(i) 信贷风险显著上升

评估信贷风险自初始确认

以来是否显著上升时，本

集团会比较金融工具于报

告日期发生违约的风险与

金融工具于初始确认日期

发生违约的风险。作出评

估时，本集团会考虑合理

及有理据的定量及定性资

料，包括历史经验及无须

花费不必要成本或努力获

取的前瞻性资料。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

For al other asets, the Group measures the los

alowance equal to 12m ECL, unles when there has

ben a significant increase in credit risk since initial

recognition, in which case the Group recognises

lifetime ECL. The asesment of whether lifetime ECL

should be recognised is based on significant increases

in the likelihod or risk of a default ocuring since initial

recognition.

(i) Significant increase in credit risk

In asesing whether the credit risk has increased

significantly since initial recognition, the Group

compares the risk of a default ocuring on the

financial instrument as at the reporting date with

the risk of a default ocuring on the financial

instrument as at the date of initial recognition.

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.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(i) 信贷风险显著上升（续）

具体而言，评估信贷风险

是否显著上升时会考虑以

下资料：

‧ 金融工具之外部（如有）

或内部信贷评级的实

际或预期显著恶化；

‧ 信贷风险的外部市场

指标显著恶化，例如

借款人或债务人的信

贷息差、信贷违约掉

期价格显著上升；

‧ 商业、金融或经济情

况目前或预期有不利

变动，预计将导致借

款人或债务人偿还债

项的能力显著下降；

‧ 借款人或债务人经营

业绩实际或预期显著

恶化；

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(i) Significant increase in credit risk (Continued)

In particular, the folowing information is taken

into acount when asesing whether credit risk

has increased significantly:

• 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, e.g. a significant

increase in the credit spread, the credit

default swap prices for the borower or

debtor;

• existing or forecast adverse changes in

busines, financial or economic conditions

that are expected to cause a significant

decrease in the borower’s or debtor’s

ability to met its debt obligations;

• an actual or expected significant

deterioration in the operating results of the

borower or debtor;

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(i) 信贷风险显著上升（续）

‧ 借款人或债务人监管、

经济或技术环境有实

际或预期重大不利变

动，导致借款人或债

务人履行其债务责任

的能力大幅下降。

不论上述评估的结果如何，

倘合约付款逾期超过30日，

则本集团假设信贷风险自

初始确认以来已大幅增加，

除非本集团另有合理及有

理据的资料显示情况并非

如此。

尽管有上述规定，倘债务

工具于报告日期被厘定为

具有低信贷风险，本集团

假设该债务工具自初始确

认以来并无显著增加。倘

(i)债务工具的违约风险低、

(i)其借款人于短期内具备

雄厚实力以履行其合约现

金流量责任及(i)较长期经

济及业务状况的不利变动

可能但不一定削减借款人

履行其合约现金流量责任

的能力，债务工具厘定为

具低信贷风险。本集团考

量债务工具的信贷风险时，

主要参照「投资级别」之外

部信贷评级（见国际通用释

义）。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(i) Significant increase in credit risk (Continued)

• an actual or expected significant adverse

change in the regulatory, economic, or

technological environment of the borower

or debtor that results in a significant

decrease in the borower’s or debtor’s

ability to met its debt obligations.

Irespective of the outcome of the above

asesment, the Group presumes that the

credit risk 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 aforegoing, the Group asumes

that the credit risk on a debt instrument has not

increased significantly since initial recognition

if the debt instrument is determined to have

low credit risk at the reporting date. A debt

instrument is determined to have low credit risk

if (i) it has a low risk of default, (i) the borower

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. The Group

considers the credit risk of the debt instrument

mainly with reference to external credit rating of

“investment grade” as per globaly understod

definitions.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(i) 信贷风险显著上升（续）

本集团定期监控用以识别

信贷风险有否大幅增加的

标准之效益，并修订标准

（如适当）来确保标准能在

款项逾期前识别信贷风险

大幅增加。

(i) 违约定义

就内部信贷风险管理而言，

本集团认为违约事件在内

部制订或得自外界来源的

资料显示债务人不大可能

悉数向债权人（包括本集团）

还款（未计及本集团所持任

何抵押品）时发生。

不论上文如何，本集团在

金融资产逾期超过90日时

都会认为发生违约，惟本

集团拥有合理并有理据的

资料证明更宽松的违约标

准更适合时除外。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(i) Significant increase in credit risk (Continued)

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.

(i) Definition of default

For internal credit risk management, the Group

considers an event of default ocurs when

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, the Group considers

that default has ocured when a financial aset

is more than 90 days past due unles the Group

has reasonable and suportable information to

demonstrate that a more laging default criterion

is more apropriate.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(i) 信贷减值的金融资产

在一项或以上对金融资产

的估计未来现金流量构成

不利影响的事件发生时，

该金融资产出现信贷减值。

金融资产出现信贷减值的

证据包括有关下列事件的

可观察数据：

‧ 发行人或借款人陷入

重大财政困难；

‧ 违反合约（如违约或

逾期事件）；

‧ 借款人的贷款人因有

关借款人财政困难的

经济或合约理由而向

借款人批出贷款人在

其他情况下不会考虑

的宽免；

‧ 借款人将可能面临破

产或其他财务重组；

或

‧ 财政困难导致该金融

资产失去活跃市场。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(i) 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 borower;

• , such as a default or

past due event;

• , for economic

or contractual reasons relating to the

borower’s financial dificulty, having

granted to the borower a concesion(s) that

the lender(s) would not otherwise consider;

• it is becoming probable that the borower

wil enter bankruptcy or other financial

reorganisation; or

• the disapearance of an active market for

that financial aset because of financial

dificulties.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(iv) 撇销政策

倘有资料显示对方处于严

重财困及无实际收回可能

时（例如对方被清盘或已进

入破产程序时），本集团则

撇销金融资产。经考虑法

律意见后（倘合适），被撇

销的金融资产可能仍须按

本集团收回程序进行强制

执行活动。撇销构成终止

确认事项。任何其后收回

在损益中确认。

(v) 预期信贷亏损之计量及确

认

预期信贷亏损的计量为违

约概率、违约损失率（即违

约时的损失程度）及违约风

险的函数。违约概率及违

约损失率是依历史数据计

估，并按前瞻性资料调整。

预期信贷亏损的估算乃无

偏概率加权平均金额，以

各自发生违约的风险为权

重厘定。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(iv) Write-of policy

The Group writes of a financial aset when there

is information indicating that the counterparty is in

severe financial dificulty and there is no realistic

prospect of recovery, for example, when the

counterparty has ben placed under liquidation

or has entered into bankruptcy procedings.

Financial asets writen of may stil be subject

to enforcement activities under the Group’s

recovery procedures, taking into acount legal

advice where apropriate. A write-of constitutes

a derecognition event. Any subsequent recoveries

are recognised in profit or los.

(v) Measurement and recognition of ECL

The measurement of 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 and forward-loking

information. Estimation of ECL reflects an

unbiased and probability-weighted amount that

is determined with the respective risks of default

ocuring as the weights.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(v) 预期信贷亏损之计量及确

认（续）

一般而言，预期信贷亏损

按本集团按照合约定应

付的所有合约现金流量与

本集团预期收到的所有现

金流量之间的差额估算，

并按初始确认时确定的实

际利率折现。对于租赁应

收款项，用于确定预期信

贷亏损的现金流量与根据

香港财务报告准则第16号

用于计量租赁应收款项的

现金流量一致。

就集体评估而言，于制定

分组时，本集团经考虑下

列特征：

‧ 逾期状况；

‧ 债务人的性质、规模

及行业；及

‧ 外部信贷评级（倘可

得）。

管理层定期检讨分组方法，

确保各组别的组成部分继

续拥有类似的信贷风险特

征。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(v) Measurement and recognition of ECL (Continued)

Generaly, 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 efective interest

rate determined at initial recognition. For a lease

receivable, the cash flow used for determining

the ECL is consistent with the cash flows used

in measuring the lease receivable in acordance

with HKFRS 16.

For colective asesment, the Group takes into

consideration the folowing characteristics when

formulating the grouping:

• ;

• , size and industry of debtors; and

• External credit ratings where available.

The grouping is regularly reviewed by

management to ensure the constituents of

each group continue to share similar credit risk

characteristics.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

根据香港财务报告准则第9号

进行减值评估的金融资产减

值（续）

(v) 预期信贷亏损之计量及确

认（续）

利息收入按照金融资产的

账面总额计算，除非金融

资产发生信用减值，在这

种情况下，利息收入按照

金融资产的摊销成本计算。

除按公平值计入其他全面

收益之债务工具投资外，

本集团通过调整账面值在

损益中确认所有金融工具

的减值收益或亏损，惟相

应调整透过亏损拨备账确

认的应收贷款及按摊销成

本计量之债务工具除外。

对于按公平值计入其他全

面收益之债务工具投资，

亏损拨备在其他全面收益

中确认及于按公平值计入

其他全面收益储备中累计

而并无调减该等债务工具

的账面值。该金额指按公

平值计入其他全面收益储

备中有关累计亏损拨备的

变动。

终止确认金融资产

只有当资产收取现金流量之合约

权利到期时，本集团方会终止确

认金融资产。

于终止确认按摊销成本计量的

金融资产时，资产之账面值与

已收及应收代价总额之差额于

损益中确认。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Impairment of financial asets subject to

impairment asesment under HKFRS 9

(Continued)

(v) Measurement and recognition of ECL (Continued)

Interest income is calculated based on the gros

carying amount of the financial aset unles the

financial aset is credit-impaired, in which case

interest income is calculated based on amortised

cost of the financial aset.

Except for investments in debt instruments that

are measured at FVTOCI, the Group recognises

an impairment gain or los in profit or los for al

financial instruments by adjusting their carying

amount, with the exception of loans receivable

and debt instruments at amortised cost where the

coresponding adjustment is recognised through

a los alowance acount. For investments in

debt instruments that are measured at FVTOCI,

the los alowance is recognised in other

comprehensive income and acumulated in the

FVTOCI reserve without reducing the carying

amount of these debt instruments. Such amount

represents the changes in the FVTOCI reserve in

relation to acumulated los alowance.

Derecognition of financial asets

The Group derecognises a financial aset only when

the contractual rights to the cash flows from the aset

expire.

On derecognition of a financial aset measured at

amortised cost, the diference betwen the aset’s

carying amount and the sum of the consideration

received and receivable is recognised in profit or los.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

金融资产（续）

终止确认金融资产（续）

于终止确认分类为按公平值计

入其他全面收益的债务工具投

资时，先前于按公平值计入其他

全面收益储备内累计的收益或

亏损重新分类至损益。

金融负债及权益工具

分类为债务或权益

债务及权益工具按所订立之合约

安排性质及金融负债及权益工

具之定义而分类为金融负债或

权益工具。

权益工具

权益工具为于扣除其所有负债后

仍证明本集团之资产有剩余权

益之任何合约。由本公司发行之

权益工具按收取之所得款项（扣

除直接发行成本）确认。

按摊销成本计量的金融负债

金融负债（包括贸易及其他应付

款项、应付非控股东金额及

有抵押银行借贷）于其后采用实

际利率法按摊销成本计量。

终止确认金融负债

当及仅当本集团之责任获解除、

取消或到期时，本集团方会终止

确认金融负债。终止确认之金

融负债账面值与已付及应付代价

之差额于损益中确认。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Financial asets (Continued)

Derecognition of financial asets (Continued)

On derecognition of an investment in a debt instrument

clasified as at FVTOCI, the cumulative gain or los

previously acumulated in the FVTOCI reserve is

reclasified to profit or los.

Financial liabilities and equity instruments

Clasification as debt or equity

Debt and equity instruments are clasified as either

financial liabilities or as equity instruments in acordance

with the substance of the contractual arangements

and the definitions of a financial liability and an equity

instrument.

Equity instruments

An equity instrument is any contract that evidences

a residual interest in the asets of the Group after

deducting al of its liabilities. Equity instruments isued

by the Company are recognised at the proceds

received, net of direct isue costs.

Financial liabilities at amortised cost

Financial liabilities (including trade and other payables,

amount due to a non-controling shareholder and

secured bank borowings) are subsequently measured

at amortised cost, using the efective interest method.

Derecognition of financial liabilities

The Group derecognises financial liabilities when, and

only when, the Group’s obligations are discharged,

canceled or have expired. The diference betwen the

carying amount of the financial liability derecognised

and the consideration paid and payable is recognised in

profit or los.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

金融工具（续）

因利率基准改革导致厘定合

约现金流量之基准变动

就因利率基准改革导致应用摊

销成本计量厘定金融资产或金

融负债之合约现金流量之基准

变动，本集团应用可行权宜方

法，以透过更新实际利率将该

等变动入账，而该等实际利率之

变动一般对相关金融资产或金

融负债之账面值并无重大影响。

仅在同时符合以下情况时，利率

基准改革方要求厘定合约现金

流量之基准变动：

‧ 因利率基准改革的直接后

果而导致必须作变动；及

‧ 厘定合约现金流量的新基

准在经济上等同于过往基

准。

退休福利成本

对界定供款退休福利计划╱国

家管理退休福利计划╱强制性

公积金计划之付款于雇员已提

供服务而享有供款时确认为开

支。

短期雇员福利

短期雇员福利以预期支付的未

折现福利金额及于雇员提供服

务时确认。所有短期雇员福利

确认为开支，除非其他香港财务

报告准则另有要求或准予福利

纳入资产成本。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Financial instruments (Continued)

Changes in the basis for determining the

contractual cash flows as a result of interest rate

benchmark reform

For changes in the basis for determining the contractual

cash flows of a financial aset or financial liability to

which the amortised cost measurement aplies as a

result of interest rate benchmark reform, the Group

aplies the practical expedient to acount for these

changes by updating the efective interest rate, such

change in efective interest rate normaly has no

significant efect on the carying amount of the relevant

financial aset or financial liability.

A change in the basis for determining the contractual

cash flows is required by interest rate benchmark

reform if and only if, both these conditions are met:

• the change is necesary as a direct consequence

of interest rate benchmark reform; and

• the new basis for determining the contractual

cash flows is economicaly equivalent to the

previous basis.

Retirement benefits costs

Payments to defined contribution retirement benefit

plans/state-managed retirement benefit schemes/the

Mandatory Provident Fund Scheme are recognised as

an expense when employes have rendered services

entitling them to the contributions.

Short-term employe benefits

Short-term employe benefits are recognised at the

undiscounted amount of the benefits expected to be

paid as and when employes rendered the services.

Al short-term employe benefits are recognised as an

expense unles another HKFRS requires or permits the

inclusion of the benefit in the cost of an aset.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

3. 编制综合财务报表基准及主

要会计政策（续）

3.2 主要会计政策（续）

短期雇员福利（续）

给予雇员的福利扣除任何已支

付金额后确认为负债。

以股份为基础付款

股权结算以股份为基础付款

交易

授予雇员的购股权

给予雇员及其他提供类似服务

的人士之股权结算以股份为基

础付款，以该权益工具于授出当

日之公平值计量。

于授出当日所厘定之股权结算

以股份为基础付款之公平值（并

未计及所有非市场归属条件）根

据本集团对将最终归属之权益工

具之估计，于归属期按直线法

支销，而权益（购股权储备）将相

应增加。于各报告期末，本集团

根据对所有相关非市场归属条

件之评估修订其对预期归属之

权益工具数目之估计。修订原先

估计的影响（如有）于损益确认，

令累计开支反映经修订之估计

并于购股权储备作出相应调整。

购股权获行使时，先前于购股

权储备中确认之款项将转拨至

股份溢价。当购股权于归属日期

后被没收或于到期日仍未获行

使，则先前于购股权储备中确

认之款项将拨入累计溢利。

3. BASIS OF PREPARATION OF

CONSOLIDATED FINANCIAL

STATEMENTS AND SIGNIFICANT

ACOUNTING POLICIES (Continued)

3.2 Significant acounting policies (Continued)

Short-term employe benefits (Continued)

A liability is recognised for benefits acruing to

employes after deducting any amount already paid.

Share-based payments

Equity-setled share-based payment transactions

Share options granted to employes

Equity-setled share-based payments to employes

and others providing similar services are measured at

fair value of the equity instruments at the date of grant.

The fair value of the equity-setled share-based

payments determined at the date of grant without

taking into consideration al non-market vesting

conditions is expensed on a straight-line basis over

the vesting period, based on the Group’s estimate of

equity instruments that wil be eventualy vest, with

a coresponding increase in equity (share options

reserve). At the end of each reporting period, the

Group revises its estimate of the number of equity

instruments expected to vest based on asesment

of al relevant non-market vesting conditions. The

impact of the revision of the original estimates, if any,

is recognised in profit or los such that the cumulative

expense reflects the revised estimate, with a

coresponding adjustment to the share options reserve.

When share options are exercised, the amount

previously recognised in share options reserve wil

be transfered to share premium. When the share

options are forfeited after the vesting date or are stil

not exercised at the expiry date, the amount previously

recognised in share options reserve wil be transfered

to acumulated profits.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

4. 主要会计判断及不确定估计

之主要来源

在应用附注3所述之本集团会计政策

时，本公司董事须就无法来自其他来

源清楚得悉资产及负债之账面值而作

出判断、估计及假设。估计及相关假

设乃基于过往经验及其他相关因素。

实际结果可能有异于此等估计。

就估计及相关假设而作出持续检讨。

如会计估计之修改仅影响该期间，修

改将于修改估计之期间确认，如修改

影响本期间及未来期间，则于修改期

间及未来期间确认。

应用会计政策之主要判断

除涉及估计（见下方）外，以下为董事

于应用本集团会计政策过程中及对综

合财务报表中确认之金额有最重大影

响之主要判断。

投资物业之递延税项

以公平值模式计量之投资物业产生之

递延税项进行计量时，本公司董事已

审阅本集团之投资物业组合并认为，

本集团持有香港及新加坡投资物业时，

采用之业务模式并非旨在随时间逐步

耗用投资物业当中绝大部分之经济利

益。因此，于厘定香港及新加坡投资

物业之递延税项时，本公司董事确认，

以公平值模式计量之投资物业之账面

值可透过销售收回这一项假设成立。

4. CRITICAL ACOUNTING JUDGMENTS

AND KEY SOURCES OF ESTIMATION

UNCERTAINTY

In the aplication of the Group’s acounting policies, which

are described in note 3, the directors of the Company are

required to make judgments, 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 judgments in aplying acounting

policies

The folowings are the critical judgments, apart from those

involving estimations (se below), that the directors of the

Company have made in the proces of aplying the Group’s

acounting policies and that have the most significant efect

on the amounts recognised in the consolidated financial

statements.

Defered taxation on investment properties

For the purposes of measuring defered tax arising from

investment properties that are measured using the fair value

model, the directors of the Company have reviewed the

Group’s investment properties portfolios and concluded that

the Group’s investment properties located in Hong Kong

and Singapore are not held under a busines model, whose

objective is to consume substantialy al of the economic

benefits embodied in the investment properties over time.

Therefore, in determining the defered taxation on investment

properties located in Hong Kong and Singapore, the directors

of the Company have determined that presumption that

the carying amounts of investment properties measured

using the fair value model are recovered through sale is not

rebuted.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

4. 主要会计判断及不确定估计

之主要来源（续）

应用会计政策之主要判断（续）

投资物业之递延税项（续）

就过往年度本集团位于中国之投资物

业而言，本公司董事认为，持有该等

物业时采用之业务模式乃旨在随时间

逐步耗用投资物业当中绝大部分之经

济利益，而非作销售之用。因此，于

厘定本集团中国投资物业所产生之递

延税项时，本公司董事确认，以公平

值模式计量之投资物业之账面值可透

过销售收回这一项假设不成立。

于本年度，由市政府发起，本集团与

市政府签订土地收储协议，以交出该

等投资物业。于2023年3月31日，该等

物业投资已重新分类为分类为持作出

售之资产且推定以公平值模式进行计

量的投资物业的账面值将通过销售收

回并未被驳回。然而，由于土地收储

由市政府执行，该交易无需缴纳土地

增值税。

不确定估计之主要来源

以下为有关未来之主要假设，以及于

报告期末之其他不确定估计之主要来

源，该等估计存在可能导致有关资产

之账面值于下一个财政年度出现重大

调整之重大风险。

投资物业之公平值

本集团之投资物业就财务报告而言按

公平值予以计量。本集团备有专责团

队，以就公平值计量厘定适当的估值

方法及主要输入数据。

4. CRITICAL ACOUNTING JUDGMENTS

AND KEY SOURCES OF ESTIMATION

UNCERTAINTY (Continued)

Critical judgments in aplying acounting

policies (Continued)

Defered taxation on investment properties

(Continued)

For the Group’s investment properties located in the PRC, in

prior years, the directors of the Company concluded that they

were being held under a busines model whose objective

was to consume substantialy al of the economic benefits

embodied in the investment properties over time, rather

than through sale. Therefore, in determining the Group’s

defered taxation arising from investment properties located

in the PRC, the directors of the Company determined that

the presumption that the carying amounts of investment

properties measured using the fair value model were

recovered through sale was rebuted.

In curent year, as initiated by the municipal government,

the Group entered into a land resumption agrement with

municipal government to surender these investment

properties. Such investment properties have ben clasified

as asets clasified as held for sale as at 31 March 2023 and

the presumption that the carying amounts of investment

properties measured using the fair value model are recovered

through sales is not rebuted. However, since it is a land

resumption conducted by municipal government, the

transaction is not subject to land apreciation tax.

Key sources of estimation uncertainty

The folowings are 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 within the next financial year.

Fair value of investment properties

The Group’s investment properties are measured at fair value

for financial reporting purposes. The Group has a designated

team to determine the apropriate valuation techniques and

key inputs for fair value measurements.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

4. 主要会计判断及不确定估计

之主要来源（续）

不确定估计之主要来源（续）

投资物业之公平值（续）

估计本集团投资物业的公平值时，本

集团使用可获得的市场可观察数据。

倘并无第1级输入，本集团委聘独立合

资格估值师行对本集团之投资物业进

行估值。于报告期末，管理层与独立

合资格估值师行密切合作，确定公平

值计量的适当估值方法及主要输入数

据。倘资产公平值发生重大变动，会

向本公司董事报告波动原因。有关厘

定本集团之投资物业公平值所用估值

方法及主要输入数据的资料于附注15

披露。

厘定持作出售发展物业╱持作出

售物业之可变现净值

管理层定期审阅本集团之持作出售发

展物业╱持作出售物业之可收回能力，

该等物业位于香港，于2023年3月31日

之总金额为5,499,666,000港元（2022

年：5,207,600,000港元），乃参考现时

市场环境之事件或情况转变显示该资

产之账面值或会超过其可变现净值。

当其可变现净值增加时，估计不可收

回金额之先前已确认撇销的适用拨回

于损益中确认。厘定估计可变现净值

乃基于作出估计当时之可用证据，扣

减至完成发展及销售之估计成本。实

际可变现金额或会与估计有差异，致

使持作出售发展物业╱持作出售物业

之可变现净值减少或增加及可能需要

作出额外撇销或拨回过往已确认之撇

销。

4. CRITICAL ACOUNTING JUDGMENTS

AND KEY SOURCES OF ESTIMATION

UNCERTAINTY (Continued)

Key sources of estimation uncertainty

(Continued)

Fair value of investment properties (Continued)

In estimating the fair value of the Group’s investment

properties, the Group uses market-observable data to the

extent they are available. Where Level 1 inputs are not

available, the Group engages independent firms of qualified

profesional property valuers to perform valuation of the

Group’s investment properties. At the end of the reporting

period, the management works closely with the independent

firms of qualified profesional property valuers to establish

and determine the apropriate valuation techniques and key

inputs for fair value measurements. Where there is a material

change in the fair value of the asets, the causes of the

fluctuations wil be reported to the directors of the Company.

Information about the valuation techniques and key inputs

used in determining the fair value of the Group’s investment

properties is disclosed in note 15.

Determination of net realisable value of properties

held for development for sale/properties held for

sale

Management regularly reviews the recoverability of

the Group’s properties held for development for sale/

properties held for sale, which are situated in Hong Kong

and amounted to HK$5,499,666,000 at 31 March 2023

(2022: HK$5,207,600,000), with reference to curent market

environment whenever events or changes in circumstances

indicate that the carying amount of the asets may exced

its net realisable value. Apropriate reversal of previously

recognised write-down for estimated irecoverable amount

is recognised in profit or los when the net realisable

value increases. The estimates of net realisable value are

determined based on the best available information and with

reference to valuations made, les the estimated costs to

completion and costs necesary to make the sales. Actual

realised amount may difer from estimates, resulting in a

decrease or an increase in the net realisable value of the

properties held for development for sale/properties held for

sale and aditional write-down or reversal of write-down

previously recognised may be required.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

5. 营业额

来自持续经营业务的营业额指年内来

自物业投资租金收入及楼宇管理、来

自贷款融资之利息收入及来自物业发

展物业销售之已收或应收款项之总额。

物业销售营业额于已落成住宅物业

转让予客户时确认，即客户取得已落

成住宅物业之控制权且本集团拥有

收取付款权利，并有可能收取代价

时。本集团根据买卖协议之付款条款

向客户收取按金。截至2023年3月31

日，分配至剩余未履行履约义务的交

易价格为128,516,000港元（2022年：

64,569,000港元），且未确认收入的预

期时间为一年内。

就楼宇管理服务而言，本集团按月就

所提供服务收取固定费用，并按本集

团有权开具发票并直接对应于其完成

对客户履约价值之金额确认营业额。

本集团作为委托人主要负责向业主提

供楼宇管理服务，业主同时收取及消

耗本集团履约提供之利益，因此本集

团随时间确认已收或应收业主费用为

营业额及其所有相关楼宇管理成本为

服务成本。本集团选择采用可行权宜

方法，以有权向客户开具发票的金额

确认营业额。按香港财务报告准则第

15号所允许，分配至该等未履行合约

之交易价格不披露。

租金收入及来自贷款融资之利息收

入超出香港财务报告准则第15号之范

围，截至2023年3月31日止年度与来

自持续经营业务的客户合约的营业额

为30,283,000港元（2022年（经重列）：

250,232,000港元）。

5. REVENUE

Revenue from continuing operations represents the

agregate of the amounts received or receivable in respect

of rental income and building management from property

investment, interest income from loan financing and property

sales from property development during the year.

Revenue from sales of properties was recognised at a

point in time when the completed residential property

was transfered to customers, being at the point that the

customer obtained the control of the completed residential

property and the Group had present right to payment and

colection of the consideration was probable. The Group

received deposits from customers pursuant to the payment

terms of the sale and purchase agrement. The transaction

price alocated to the remaining unsatisfied performance

obligations was HK$128,516,000 (2022: HK$64,569,000) as

at 31 March 2023 and the expected timing of unrecognising

revenue is within one year.

For building management services, the Group bils a fixed

rate for services provided on a monthly basis and recognises

as revenue in the amount to which the Group has a right

to isue the invoice and that coresponds directly with the

value to the customers of Group’s performance completed.

The Group acts as principal and is primarily responsible for

providing the building management services to the property

owners, who simultaneously receives and consumes

the benefit provided by the Group’s performance as the

Group performs, the Group recognises the fe received or

receivable from property owners as its revenue over time

and al related building management costs as its cost of

services. The Group elected to aply the practical expedient

by recognising revenue in the amount to which the Group

has right to invoice. As permited under HKFRS 15, the

transaction price alocated to these unsatisfied contracts is

not disclosed.

Rental income and interest income from loan financing

fal outside the scope of HKFRS 15 and the revenue from

contracts with customers from continuing operations for the

year ended 31 March 2023 amounted to HK$30,283,000

(2022 (restated): HK$250,232,000).

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

6. 分部资料

就资源分配及分部表现评估而言，呈

报给本集团之主要经营决策者首席行

政总裁（「主要经营决策者」）之资料，

乃集中于货物送递或服务提供之种类。

此亦为组织之基准，管理层选择以此

组织本集团产品及服务之差异。

根据香港财务报告准则第8号「经营分

部」，本集团之经营及呈报分部包括：(i)

物业投资、(i)物业发展、(i)证券及其

他投资及(iv)贷款融资。

于本年度，位于中国境内的经营业务，

包括物业投资、证券及其他投资及贷

款融资分类为已终止经营业务。所报

告分部资料不包括已终止经营业务的

任何金额，更多详情载于附注11。过

往年度的分部披露已重列以符合本年

度的列报。

6. SEGMENT INFORMATION

Information reported to the Group’s chief executive oficer,

being the chief operating decision maker (the “CODM”),

for the purposes of resources alocation and asesment of

segment performance focuses on types of gods delivered

or services provided. This is also the basis of organisation,

whereby the management has chosen to organise the Group

around diferences in products and services.

The Group’s operating and reportable segments under

HKFRS 8 “Operating Segments” are (i) property investment,

(i) property development, (i) investment in securities and

others and (iv) loan financing.

Operation in the PRC, including the property investment,

investment in securities and others and loan financing was

clasified as discontinued operation in the curent year. The

segment information reported does not include any amounts

for the discontinued operation, which are described in more

detail in note 11. Prior year segment disclosures have ben

represented to conform with the curent year’s presentation.

---

Property investment	Property development	Investment in securities and others	Loan financing	Consolidated
物业投资	物业发展	证券及 其他投资	贷款融资	总额
HK$’000	HK$’000	HK$’000	HK$’000	HK$’000
千港元	千港元	千港元	千港元	千港元
(note)
（附注）
44,891	28,647	—	13,224	86,762
190,515	(10,552)	(71,940)	(12,302)	95,721
				4,034
				(13,949)
				(384)
				109
				(67,673)
				17,858

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

(a) 分部营业额及业绩

按呈报分部划分本集团来自持

续经营业务的营业额及业绩之

分析如下：

截至2023年3月31日止年度

6. SEGMENT INFORMATION (Continued)

(a) Segment revenue and results

The folowing is an analysis of the Group’s revenue

and results from continuing operations by reportable

segment:

For the year ended 31 March 2023

SEGMENT REVENUE分部营业额

External sales外来销售

RESULTS业绩

Segment results分部业绩

Unalocated corporate income无分配之公司收入

Unalocated corporate expenses无分配之公司开支

Other expenses其他开支

Share of results of joint ventures分占合营公司业绩

Finance costs融资成本

Profit before taxation from continuing

operations

来自持续经营业务的除税

前溢利

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

(a) 分部营业额及业绩（续）

截至2022年3月31日止年度（经

重列）

附注： 来自持作出售发展物业之租

金收入（包括在物业发展分部

内）已包括在物业投资分部

内。

6. SEGMENT INFORMATION (Continued)

(a) Segment revenue and results (Continued)

For the year ended 31 March 2022 (Restated)

Property

investment

Property

development

Investment

in securities

and others

Loan

financingConsolidated

物业投资物业发展

证券及

其他投资贷款融资总额

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

(note)

（附注）

SEGMENT REVENUE分部营业额

External sales外来销售58,729248,576—16,085323,390

RESULTS业绩

Segment results分部业绩49,15725,180(72,253)8,84510,929

Unalocated corporate income无分配之公司收入342

Unalocated corporate expenses无分配之公司开支(10,176)

Other expenses其他开支(231)

Gain on bargain purchase on acquisition

of a subsidiary

收购一间附属公司之议

价收购收益1,676,151

Los on remeasurement of interest

in an asociate

重新计量一间联营公司

权益之亏损(656,380)

Share of results of an asociate分占一间联营公司业绩(1,250)

Share of results of a joint venture分占一间合营公司业绩(5)

Finance costs融资成本(28,415)

Profit before taxation from continuing

operations

来自持续经营业务的除

税前溢利990,965

Note: Rental income generated from properties held for

development for sale (included in property development

segment) was included in property investment

segment.

---

2023
2023年
HK$’000
千港元
2,355,532
5,613,343
192,360
190,392
8,351,627
370,114
214
398,894
36,204
31,911
9,188,964

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

(a) 分部营业额及业绩（续）

分部业绩代表各分部赚取之来

自持续经营业务之溢利或产生

之亏损，当中没有分配分占一间

联营公司及合营公司之业绩、收

购一间附属公司之议价收购收

益、重新计量一间联营公司权益

之亏损、融资成本、其他开支及

无分配之公司收入及开支。经营

分部之间存在不对称分配，此

乃因为本集团分配按公平值计

入损益之金融资产之公平值变

动至证券及其他投资分部，并

未分配部分金融工具至该等分

部资产。以此计量向主要经营

决策者呈报，作为资源分配及表

现评估之参考。

(b) 分部资产及负债

按经营及呈报分部分析本集团之

资产及负债如下：

6. SEGMENT INFORMATION (Continued)

(a) Segment revenue and results (Continued)

Segment results represent the profit earned or los

incured from continuing operations by each segment

without alocation of share of results of an asociate

and joint ventures, gain on bargain purchase on

acquisition of a subsidiary, los on remeasurement of

interest in an asociate, finance costs, other expenses

and unalocated corporate income and expenses. There

are asymetrical alocations to operating segments

because the Group alocates al fair value changes of

financial asets at FVTPL to segment of investment

in securities and others without alocating the certain

financial instruments to those segment asets. This is

the measure reported to the CODM for the purposes of

resource alocation and performance asesment.

(b) Segment asets and liabilities

The folowing is an analysis of the Group’s asets and

liabilities by reportable segment:

2022年

HK$’000

千港元

Segment asets分部资产

Continuing operations持续经营业务

Property investment物业投资2,448,508

Property development物业发展5,451,292

Investment in securities and others证券及其他投资411,691

Loan financing贷款融资252,175

Total segment asets分部资产总额8,563,666

Asets relating to discontinued

operation

有关终止经营业务的资产

—

Interests in joint ventures合营公司权益52

Cash and cash equivalents现金及现金等价物184,425

Unalocated financial asets

at FVTPL

无分配之按公平值计入

损益之金融资产63,984

Unalocated corporate asets无分配之公司资产107,031

Consolidated asets综合资产8,919,158

---

2023
2023年
HK$’000
千港元
258,300
317,598
1,128
1,528
578,554
3,529,177
55,644
33,204
4,196,579

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

(b) 分部资产及负债（续）

就分部表现监控及分部间之资

源分配而言：

— 除有关终止经营业务的资

产、合营公司权益、无分

配之按公平值计入损益之

金融资产、现金及现金等

价物以及其他资产外，所

有资产已分配至经营及呈

报分部。

— 除有抵押银行借贷、应付

税项以及其他负债外，所

有负债已分配至经营及呈

报分部。

6. SEGMENT INFORMATION (Continued)

(b) Segment asets and liabilities (Continued)

2022年

HK$’000

千港元

Segment liabilities分部负债

Continuing operations持续经营业务

Property investment物业投资46,567

Property development物业发展245,895

Investment in securities and others证券及其他投资11,544

Loan financing贷款融资13,441

Total segment liabilities分部负债总额317,447

Secured bank borowings有抵押银行借贷3,562,704

Tax payable应付税项65,112

Unalocated corporate liabilities无分配之公司负债36,378

Consolidated liabilities综合负债3,981,641

For the purposes of monitoring segment performances

and alocating resources betwen segments:

— al asets are alocated to operating and

reportable segments other than asets relating to

discontinued operation, interests in joint ventures,

unalocated financial asets at FVTPL, cash and

cash equivalents and other asets.

— al liabilities are alocated to operating and

reportable segments other than secured bank

borowings, tax payable and other liabilities.

---

Property investment	Property development	Investment in securities and others	Loan financing	Unallocated	Consolidated
物业投资	物业发展	证券及 其他投资	贷款融资	无分配	总额
HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000
千港元	千港元	千港元	千港元	千港元	千港元
—	437	2,856	—	124	3,417
3,382	3,202	13	—	372	6,969
—	—	393	—	—	393
(191,361)	—	—	—	—	(191,361)
—	—	62,879	—	—	62,879
—	—	5,847	—	—	5,847
—	—	3,207	—	—	3,207
—	—	—	11,783	—	11,783
—	—	5,378	—	—	5,378
—	—	(119)	—	—	(119)
—	(11,832)	—	—	—	(11,832)

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

(c) 其他分部资料

已包含在分部溢利或亏损或来自

持续经营业务的分部资产计量

之金额：

截至2023年3月31日止年度

6. SEGMENT INFORMATION (Continued)

(c) Other segment information

Amounts included in the measure of segment profit or

los or segment asets from continuing operations:

For the year ended 31 March 2023

Amounts included in the measure of

segment asets or segment results:

已包含在分部资产或分部业

绩计量之金额：

Capital aditions资本增加

Depreciation of property, plant and

equipment

物业、厂房及设备之折旧

Depreciation of right-of-use asets使用权资产之折旧

Gain on changes in fair value of

investment properties

投资物业之公平值变动收益

Net los on changes in fair value of

financial asets at FVTPL

按公平值计入损益之金融资

产之公平值变动亏损

净额

Los on revaluation of intangible asets无形资产之重估亏损

Impairment los on intangible asets无形资产之减值亏损

Impairment los on loans receivable, net应收贷款之减值亏损净额

Impairment los on debt instruments at

FVTOCI

按公平值计入其他全面收益

之债务工具之减值亏损

Reversal of impairment los on debt

instruments at amortised cost

按摊销成本计量之债务工具

之减值亏损拨回

Write-back on properties held for

development for sale

拨回持作出售发展物业

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

(c) 其他分部资料（续）

截至2022年3月31日止年度（经

重列）

6. SEGMENT INFORMATION (Continued)

(c) Other segment information (Continued)

For the year ended 31 March 2022 (Restated)

Property

investment

Property

development

Investment

in securities

and others

Loan

financingUnalocatedConsolidated

物业投资物业发展

证券及

其他投资贷款融资无分配总额

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元

Amounts included in the measure of

segment asets or segment results:

已包含在分部资产或分部业

绩计量之金额：

Capital aditions资本增加41,4371,83410,779—4054,090

Depreciation of property, plant and

equipment

物业、厂房及设备之折旧

3,9593,51317—5908,079

Depreciation of right-of-use asets使用权资产之折旧—563110—673

Gain on changes in fair value of

investment properties

投资物业之公平值变动收益

(22,198)—(22,198)

Net los on changes in fair value of

financial asets at FVTPL

按公平值计入损益之金融资

产之公平值变动亏损

净额—36,295—36,295

Gain on setlement of loans receivable

by properties

结付物业应收贷款之收益

—(35,846)—(35,846)

Los on revaluation of intangible asets无形资产之重估亏损—723—723

Impairment los on loans receivable, net应收贷款之减值亏损净额—27,261—27,261

Impairment los on debt instruments at

FVTOCI

按公平值计入其他全面收益

之债务工具之减值亏损—22,286—22,286

Impairment los on debt instruments at

amortised cost

按摊销成本计量之债务工具

之减值亏损—1,090—1,090

Impairment los on other receivable, net其他应收款项之减值亏损

净额—3,819—3,819

Write-back on properties held for

development for sale

拨回持作出售发展物业

—(1,629)—(1,629)

---

2023		2023
2023年		2023年
HK$’000		HK$’000
千港元		千港元
320,655 — 2,735
84,060		2,255,686
—		—
2,702		137,041
323,390
86,762		2,392,727

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

(d) 地区资料

本集团之持续营运乃位于香港（定

居地）及新加坡。

本集团按分部客户所在地划分

的来自外来客户之营业额及按资

产之所在地域划分之非流动资产

（不包括与已终止经营业务及递

延税项资产及金融工具有关的

资产）资料如下：

6. SEGMENT INFORMATION (Continued)

(d) Geographical information

The Group’s continuing operations are located in Hong

Kong (place of domicile) and Singapore.

The Group’s revenue from external customers based on

location of its customers for segments and information

about its non-curent asets (excluding those related

to discontinued operation and defered tax asets and

financial instruments) by geographical locations of the

asets are detailed below:

Revenue from external

customersNon-curent asets

来自外来客户之营业额非流动资产

2022年

HK$’000

千港元

Hong Kong (place of

domicile)

香港（定居地）

2,063,541

PRC中国387,783

Singapore新加坡183,680

2,635,004

---

2023
2023年
HK$’000
千港元
20,257
11,755
—
—
—

2023
2023年
HK$’000
千港元
144,815
22
144,837
(77,164)
67,673

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

(e) 主要客户之资料

于相关年度贡献本集团总营业

额超过10%以上的客户之营业额

如下：

来自物业发展之营业额。

来自物业投资之营业额。

7. 融资成本

6. SEGMENT INFORMATION (Continued)

(e) Information about major customers

Revenue from customers of the coresponding years

contributing over 10% of the total revenue of the Group

from continuing operations is as folows:

2022年

HK$’000

千港元

Customer A

客户A

—

Customer B

客户B

—

Customer C

客户C

65,000

Customer D

客户D

43,510

Customer E

客户E

42,648

Revenue from property development.

Revenue from property investment.

7. FINANCE COSTS

2022年

HK$’000

千港元

Continuing operations持续经营业务

Interest on bank borowings银行借贷之利息59,208

Interest on lease liabilities租赁负债之利息27

59,235

Les: Amount capitalised in the cost of

qualifying asets

减： 于合资格资产成本资本

之金额(30,820)

28,415

---

2023
2023年
HK$’000
千港元
12,667
56,652
—
69,319
4,917
23,390
6,969
393
—
11,641
1,256
2,973
233
1,442
—
1,732
2,052

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

8. 除税前溢利

附注： 2023年3月31日止年度，本集团确认

涉及2019冠状病毒病相关津贴之政

府补助1,256,000港元（2022年：无），

乃与香港特别行政区政府所提供之

「保就业」计划有关。

8. PROFIT BEFORE TAXATION

2022年

HK$’000

千港元

(Restated)

（经重列）

Continuing operations持续经营业务

Profit before taxation has ben arived

at after charging:

除税前溢利已扣除：

Directors’ emoluments (Note 9 (a)董事酬金（附注9(a)）11,743

Other staf costs, including retirement

benefits scheme contributions

其他职工成本，包括退休福利

计划供款43,943

Share-based payments (excluding

directors)

以股份为基础付款（不包括

董事）349

Total staf costs职工成本总额56,035

Auditors’ remuneration核数师酬金5,053

Cost of properties recognised as

expense

已确认为开支之物业成本

171,202

Depreciation of property, plant and

equipment

物业、厂房及设备之折旧

8,079

Depreciation of right-of-use asets使用权资产之折旧673

Net exchange los汇兑亏损净额85

and after crediting:及已计入：

Dividend income from listed

investments

来自上市投资之股息收入

10,825

Government grants (Note)政府补助（附注）—

Interest income from利息收入来自

Debt instruments at amortised cost按摊销成本计量之债务

工具2,434

Debt instruments at FVTOCI按公平值计入其他全面收

益之债务工具2,149

Banks and others银行及其他444

Gain on disposal of property, plant and

equipment

出售物业、厂房及设备之收益

Writen-of of other payable撇销其他应付款项—

Net exchange gain汇兑收益净额—

Note: During the year ended 31 March 2023, the Group recognised

government grants of HK$1,256,000 (2022: nil) in respect

of Covid-19-related subsidies, which were related to

Employment Suport Scheme provided by the Government of

the Hong Kong Special Administrative Region.

---

Executive directors			Independent non-executive directors
执行董事			独立非执行董事
Tse Wing Chiu Ricky	Lui Yuk Chu	Koon Ho Yan Candy	Jong Koon Sang	Tsui Chun Kong	Lau Chak Hang	Total
谢永超	雷玉珠	官可欣	庄冠生	徐震港	刘泽恒	总额
HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000	HK$’000
千港元	千港元	千港元	千港元	千港元	千港元	千港元
(note (i))		(note (ii))
（附注(i)）		（附注(ii)）
—	—	—	155	155	155	465
1,500	8,163	2,410	—	—	—	12,073
18	75	36	—	—	—	129
1,518	8,238	2,446	155	155	155	12,667

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. 、首席行政总裁及雇员

之酬金

(a) 有关董事酬金之资料

截至2023年3月31日止年度本公

司董事酬金详情如下：

9. DIRECTORS’, CHIEF EXECUTIVE’S AND

EMPLOYES’ EMOLUMENTS

(a) Information regarding directors’

emoluments

Details of emoluments to the directors of the Company

for the year ended 31 March 2023 are as folows:

Fes董事袍金

Other emoluments其他酬金

— salaries and other benefits— 薪金及其他福利

— retirement benefits

scheme contributions

— 退休福利计划

供款

Total directors’ emoluments董事酬金总额

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. 、首席行政总裁及雇员

之酬金（续）

(a) 有关董事酬金之资料（续）

截至2022年3月31日止年度本公

司董事酬金详情如下：

附注：

(i) 谢永超先生为本公司之副主席

兼执行董事。彼以上披露之酬

金包括彼截至2023年及2022

年3月31日止年度作为副主席

兼执行董事所提供之服务。

彼辞任副主席兼执行董事，自

2023年3月31日起生效。

(i) 本公司决定向雷玉珠女士的儿

子及本公司附属公司董事官俊

廷先生以及官可欣女士提供该

等住宅单位及停车位，并只要

其受雇于本集团便可免租及费

用。根据香港差饷物业估价署

所载，该等物业之应课差饷租

值为2,998,000港元（2022年：

2,998,000港元）。

9. DIRECTORS’, CHIEF EXECUTIVE’S AND

EMPLOYES’ EMOLUMENTS (Continued)

(a) Information regarding directors’

emoluments (Continued)

Details of emoluments to the directors of the Company

for the year ended 31 March 2022 are as folows:

Executive directorsIndependent non-executive directors

执行董事独立非执行董事

Tse Wing

Chiu RickyLui Yuk Chu

Kon

Ho Yan

Candy

Jong Kon

Sang

Tsui Chun

Kong

Lau Chak

HangTotal

谢永超雷玉珠官可欣庄冠生徐震港刘泽恒总额

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元千港元

(note (i)(note (i)

（附注(i)）（附注(i)）

Fes董事袍金—155155155465

Other emoluments其他酬金

— salaries and other benefits— 薪金及其他福利1,5007,2652,055—10,820

— retirement benefits scheme

contributions

— 退休福利计划供款

1817929—226

— share-based payments— 以股份为基础付款—116116—232

Total directors’ emoluments董事酬金总额1,5187,5602,20015515515511,743

Notes:

(i) Mr. Tse Wing Chiu, Ricky is the Vice President and

Executive Director of the Company. His emoluments

disclosed above for the years ended 31 March 2023

and 2022 include those for services rendered by him as

the Vice President and Executive Director. He resigned

from Vice President and Executive Director of the

Company with efect from 31 March 2023.

(i) The Company determined to provide certain residential

units and carparking spaces to Mr. Kon Chun Ting, a

son of Ms. Lui Yuk Chu and a director of subsidiaries

of the Company, and Ms. Kon Ho Yan Candy fre of

rental and charges for as long as they are employed by

the Group. Agregate rateable value of these properties

as set by the Hong Kong Rating and Valuation

Department was HK$2,998,000 (2022: HK$2,998,000).

---

2023
2023年
HK$’000
千港元
19,567
36
—
19,603

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. 、首席行政总裁及雇员

之酬金（续）

(a) 有关董事酬金之资料（续）

上述显示之执行董事酬金主要

为彼等有关本公司及本集团管理

事务之服务而获得的酬金。

上述显示之独立非执行董事酬

金主要为彼等作为本公司董事之

服务而获得的酬金。

(b) 有关雇员酬金之资料

本年内，本集团五名最高薪人士

包括两名（2022年：两名）董事。

其余三名（2022年：三名）并非董

事之最高薪人士之酬金如下：

9. DIRECTORS’, CHIEF EXECUTIVE’S AND

EMPLOYES’ EMOLUMENTS (Continued)

(a) Information regarding directors’

emoluments (Continued)

The executive directors’ emoluments shown above

were for their services in conection with the

management of the afairs of the Company and the

Group.

The independent non-executive directors’ emoluments

shown above were for their services as directors of the

Company.

(b) Information regarding employes’

emoluments

The five highest paid individuals of the Group during

the year included two (2022: two) directors. The

emoluments of the remaining thre (2022: thre)

highest paid individuals, not being directors, are as

folows:

2022年

HK$’000

千港元

Salaries and other benefits薪金及其他福利11,632

Retirement benefits scheme

contributions

退休福利计划供款

Share-based payments以股份为基础付款232

11,923

---

2023
2023年
—
2
—
1
3

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. 、首席行政总裁及雇员

之酬金（续）

(b) 有关雇员酬金之资料（续）

该等雇员之酬金介乎下列范围：

于两个年度，本集团没有支付酬

金予董事及其他三名（2022年：

三名）最高薪金之人士，作为加

入或于加入本集团时之奖励或

作为失去职务之补偿。此外，于

两个年度，没有董事放弃或同意

放弃任何酬金。

9. DIRECTORS’, CHIEF EXECUTIVE’S AND

EMPLOYES’ EMOLUMENTS (Continued)

(b) Information regarding employes’

emoluments (Continued)

The emoluments of these employes fal within the

folowing bands:

Number of individuals

雇员人数

2022年

HK$1,500,001 to HK$2,000,0001,500,001港元至2,000,000港元2

HK$2,000,001 to HK$2,500,0002,000,001港元至2,500,000港元—

HK$8,000,001 to HK$8,500,0008,000,001港元至8,500,000港元1

HK$15,000,001 to HK$15,500,00015,000,001港元至15,500,000港元—

During both years, no emoluments were paid by the

Group to the directors and the other thre (2022: thre)

highest paid individuals, as an inducement to join or

upon joining the Group or as compensation for los in

ofice. In adition, during both years, no director waived

or agred to waive any emoluments.

---

2023
2023年
HK$’000
千港元
76
304
380
(4,313)
(27)
(4,340)
(3,523)
(7,483)

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （抵免）开支

就两个年度之香港利得税乃根据估计

应课税溢利之16.5%计算。

其他司法权区产生之税项乃按相关司

法权区之现行税率计算。

10. INCOME TAX (CREDIT) EXPENSE

2022年

HK$’000

千港元

(Restated)

（经重列）

Continuing operations持续经营业务

The tax (credit) charge comprises:税项（抵免）开支包括：

Curent tax:本期税项：

Hong Kong香港7,330

Other jurisdiction其他司法权区549

7,879

(Over) Underprovision in prior years:过往年度（超额拨备）拨备不足：

Hong Kong香港(185)

Other jurisdiction其他司法权区58

(127)

Defered tax递延税项3,637

11,389

Hong Kong Profits Tax is calculated at 16.5% of the

estimated asesable profit for both years.

Taxation arising in other jurisdiction is calculated at the rates

prevailing in the relevant jurisdiction.

---

2023
2023年
HK$’000
千港元
17,858
2,947
18,588
(39,907)
—
(18)
23,783
(1,952)
(6,985)
14
408
(4,340)
(21)
(7,483)

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （抵免）开支（续）

本年度税项（抵免）开支与综合损益及

其他全面收益表之来自持续经营业务

之业绩之对账如下：

10. INCOME TAX (CREDIT) EXPENSE

(Continued)

Taxation (credit) charge for the year can be reconciled to

the results from continuing operations per the consolidated

statement of profit or los and other comprehensive income

as folows:

2022年

HK$’000

千港元

(Restated)

（经重列）

Profit before taxation除税前溢利990,965

Tax of Hong Kong Profits Tax at 16.5%

(2022: 16.5%)

按香港利得税率16.5%

（2022年：16.5%）之税项163,509

Tax efect of expenses not deductible

for tax purposes

不获扣税开支之税项影响

29,985

Tax efect of income not taxable for tax

purposes

无须课税收入之税项影响

(189,253)

Tax efect of share of results of an

asociate

分占一间联营公司业绩之税项

影响206

Tax efect of share of results of joint

ventures

分占合营公司业绩之税项影响

Tax efect of tax loses not recognised未确认税项亏损之税项影响9,670

Tax efect of utilisation of tax loses

previously not recognised

动用过往未确认税项亏损之

税项影响(3,953)

Utilisation of deductible temporary

diferences previously not recognised

动用过往未确认可获扣之临时

差额(2,639)

Tax efect of deductible temporary

diferences not recognised

未确认可获扣之临时差额税

项影响3,916

Efect of diferent tax rates of

subsidiaries operating in other

jurisdictions

于其他司法权区经营之

附属公司不同税率之影响

Overprovision for prior years过往年度超额拨备(127)

Others其他16

Taxation (credit) charge for the year本年度税项（抵免）开支11,389

---

2023
2023年
HK$’000
千港元
4,602
10,807
503
15,912
1,472
(256)
(12,170)
8,864
(5,392)
221
8,651
(4,049)
4,602

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

11. 已终止经营业务

根据本集团与市政府于2022年10月5

日签订的土地收储协议，湖州市的土

地及楼宇将由市政府收回。于2023年

3月31日，物业投资已重新分类为分

类为持作出售之资产（见附注15）。除

物业投资业务外，管理层已于截至

2023年3月31日止年度终止于中国之

证券及其他投资以及贷款融资业务。

因此，中国业务被视为已终止经营业

务。

来自已终止经营业务之本年度溢利载

列如下。综合损益及其他全面收益表

的比较数字已经重列，以将中国业务

重新呈列为已终止经营业务。

11. DISCONTINUED OPERATION

Pursuant to a land resumption agrement signed on 5

October 2022 by the Group and the municipal government,

the lands and buildings in Huzhou wil be resumed by the

municipal government. The investment properties have

ben reclasified as asets clasified as held for sale as

at 31 March 2023 (se note 15). Other than the property

investment busines, the management has abandoned

the investment in securities and others and loan financing

busineses in the PRC during the year ended 31 March 2023.

Acordingly, the operation in the PRC is considered to be a

discontinued operation.

The profit for the year from the discontinued operation is

set out below. The comparative figures in the consolidated

statement of profit or los and other comprehensive income

have ben restated to re-present the operation in the PRC as

a discontinued operation.

2022年

HK$’000

千港元

(Restated)

（经重列）

Revenue (Note)营业额（附注）

Rental income租金收入8,210

Building management楼宇管理18,007

Interest income from loan financing来自贷款融资之利息收入1,177

27,394

Other income其他收入161

Other gain and loses其他收益及亏损89

Administrative expenses行政开支(4,659)

Gain on changes in fair value of

investment properties

投资物业之公平值变动收益

14,866

Net los on changes in fair value of

financial asets

金融资产之公平值变动亏损

净额(1,610)

Reversal of impairment los on loans

receivable

应收贷款减值亏损拨回

Profit before tax除税前溢利36,278

Taxation charge税项开支(6,354)

Profit for the year本年度溢利29,924

---

2023
2023年
HK$’000
千港元
1,942
255
52
(256)
(1,421)

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

11. DISCONTINUED OPERATION (Continued)

Note:

Rental income and interest income from loan financing fal

outside the scope of HKFRS 15 and the revenue from contracts

with customers for the year ended 31 March 2023 amounted to

HK$10,807,000 (2022: HK$18,007,000).

2022年

HK$’000

千港元

(Restated)

（经重列）

Profit for the year from discontinued

operation has ben arived at after

charging (crediting):

来自已终止经营业务之本年度

溢利已扣除（计入）以下

各项：

Staf costs, including retirement

benefits costs

员工成本，包括退休福利成本

1,935

Auditors’ remuneration核数师酬金210

Depreciation of property, plant and

equipment

物业、厂房及设备折旧

Net exchange (gain) los汇兑（收益）亏损净额89

Bank and other interest income银行及其他利息收入(136)

During the year, the operation in the PRC contributed a net

cash outflow from operating activities of aproximately

HK$38,200,000 (2022: inflow of aproximately

HK$400,000) and a net cash inflow from investing activities

of aproximately HK$253,000,000 (2022: aproximately

HK$300,000) to the Group.

1. （续）

附注：

租金收入及来自贷款融资之利息收入超

出香港财务报告准则第15号之范围，截

至2023年3月31日止年度与来自客户合

约的营业额为10,807,000港元（2022年：

18,007,000港元）。

于年内，中国的业务经营为本集团

带来约38,200,000港元来自经营活

动之现金流出净额（2022年：流入约

400,000港元）及约253,000,000港元来

自投资活动之现金流入净额（2022年：

约300,000港元）。

---

2023
2023年
HK$’000
千港元
13,280
(2,375)
10,905

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

12. DIVIDEND

No dividend were paid or proposed for the years ended 31

March 2023 and 2022, nor has any dividend ben proposed

since the end of the reporting period.

13. EARNINGS PER SHARE

From continuing operations

The calculation of the basic and diluted earnings per share

from continuing operations atributable to owners of the

Company is based on the folowing data:

2022年

HK$’000

千港元

(Restated)

（经重列）

Earnings for the year atributable to

owners of the Company (from

continuing and discontinued

operations)

本公司拥有人应占本年度盈利

（来自持续经营业务及已终

止经营业务）

979,437

Les: Profit for the year atributable

to owners of the Company

from discontinued operation

减：本公司拥有人应占来自

已终止经营业务本年度

溢利(22,371)

Earnings for the purpose of basic and

diluted earnings per share from

continuing operations

就来自持续经营业务每股基本

及摊薄盈利而言之盈利

957,066

Number of shares

股份数目

Weighted average number of ordinary

shares for the purpose of basic

earnings per share

就计算每股基本盈利而言之

普通股加权平均数

73,988,40378,620,943

Efect of dilutive potential ordinary

shares:

潜在摊薄普通股的影响：

Share options购股权—12,324

Weighted average number of ordinary

shares for the purpose of diluted

earnings per share

就计算每股摊薄盈利而言之普

通股加权平均数

73,988,40378,633,267

12. 股息

于截至2023年及2022年3月31日止年度

概无派付或建议派付任何股息，自报

告期末起亦无建议派付任何股息。

13. 每股盈利

来自持续经营业务

本公司拥有人应占来自持续经营业务

之每股基本及摊薄盈利乃根据以下资

料计算：

---

2023
2023年
HK$’000
千港元
13,280

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

13. EARNINGS PER SHARE (Continued)

From continuing and discontinued operations

The calculation of the basic and diluted earnings per share

from continuing and discontinued operations atributable to

owners of the Company is based on the folowing data:

2022年

HK$’000

千港元

(Restated)

（经重列）

Earnings for the purpose of basic and

diluted earnings per share

就计算每股基本及摊薄盈利而

言之盈利979,437

The denominators used are the same as those detailed

above for both basic and diluted earnings per share.

Basic and diluted earnings per share for the discontinued

operation is HK$0.03 per share (2022: HK$0.28 per share),

based on the profit for the year from the discontinued

operation of aproximately HK$2,375,000 (2022:

HK$22,371,000) and the denominators detailed above for

both basic and diluted earnings per share.

For 2023, the computation of diluted earnings per share

does not asume the exercise of the Company’s options

because the exercise price of those options was higher than

the average market price for shares for the year. It also does

not asume the conversion of Eminence Enterprise Limited’s

(“Eminence”) convertible notes since their exercise would

result in increase in earnings per share.

For 2022, the computation of diluted earnings per share

did not asume the conversion of the former asociate’s

outstanding convertible notes since their exercise would

result in increase in earnings per share.

1. （续）

来自持续及已终止经营业务

本公司拥有人应占来自持续及已终止

经营业务之每股基本及摊薄盈利乃根

据以下数据计算：

所用分母与上文详述用于计算每股基

本及摊薄盈利之分母相同。

已终止经营业务之每股基本及摊薄盈

利为每股0.03港元（2022年：每股0.28

港元），乃根据已终止经营业务之本

年度溢利约2,375,000港元（2022年：

22,371,000港元）及上文详述之每股基

本及摊薄盈利之分母计算。

于2023年，由于该等购股权的行使价

高于该年度的股份平均市价，故每股

摊薄盈利的计算并未假设本公司购股

权获行使。其亦无假设兑换高山企业

有限公司（「高山」）的可换股票据，因

为其行使会导致每股盈利增加。

于2022年，每股摊薄盈利之计算并没

有假设兑换前联营公司尚未兑换之可

换股票据，因其行使会导致每股盈利

增加。

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

14. PROPERTY, PLANT AND EQUIPMENT

Leasehold

properties

Leasehold

improvements,

furniture,

fixtures and

equipment

Motor

vehiclesTotal

租约物业

租约改良、

家私、装置及

设备汽车总额

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

COST成本

At 1 April 2021于2021年4月1日113,26411,1273,857128,248

Aditions添置—9609641,924

Write-of撇销—(36)—(36)

Disposal出售—(549)(549)

Exchange adjustments汇兑调整—153045

Acquisition of subsidiary (note 16)收购附属公司（附注16）3,4687371,3125,517

Transfer from investment properties转自投资物业97,400—97,400

At 31 March 2022于2022年3月31日214,13212,8035,614232,549

Aditions添置—142436578

Write-of撇销—(821)—(821)

Exchange adjustments汇兑调整—(27)(57)(84)

At 31 March 2023于2023年3月31日214,13212,0975,993232,222

ACUMULATED DEPRECIATION累计折旧

At 1 April 2021于2021年4月1日8,4579,0373,61621,110

Provided for the year本年度拨备5,5861,9736088,167

Exchange adjustments汇兑调整—112738

At 31 March 2022于2022年3月31日14,04311,0214,25129,315

Provided for the year本年度拨备5,8825895507,021

Eliminated on writen of撇销时抵销—(821)—(821)

Exchange adjustments汇兑调整—(22)(54)(76)

At 31 March 2023于2023年3月31日19,92510,7674,74735,439

CARYING VALUES账面值

At 31 March 2023于2023年3月31日194,2071,3301,246196,783

At 31 March 2022于2022年3月31日200,0891,7821,363203,234

1. 、厂房及设备

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

14. PROPERTY, PLANT AND EQUIPMENT

(Continued)

The above items of property, plant and equipment are

depreciated on a straight-line basis after taking into acount

the residual value over the folowing useful lives:

Owned propertiesOver the duration of the leases

or fifty years, whichever is

the shorter

Leasehold improvements,

furniture, fixtures and

equipment

3 to 10 years

Motor vehicles3 to 5 years

During the year ended 31 March 2022, the Group transfered

industrial units from investment properties with an agregate

carying amount of HK$97,400,000 to property, plant and

equipment upon the completion of acquisition of Eminence

as the properties are leased to a subsidiary of Eminence

(2023: nil).

1. 、厂房及设备（续）

上述各项物业、厂房及设备，考虑到

以下之可使用年期之剩余价值均以直

线法计算折旧：

自有物业按租约之年期或

五十年，

以较短者计算

租约改良、家私、

装置及设备

3至10年

汽车3至5年

截至2022年3月31日止年度，于完成收

购高山后，本集团将工业单位从账面

总额为97,400,000港元之投资物业转

为物业、厂房及设备，乃由于物业已

出租予高山之附属公司（2023年：无）。

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

15. 投资物业

本集团根据经营租赁出租各种住宅、

商业和工业单位，并于每月、每季度

或每半年收取一次应付租金。租约之

初始租期通常为1到3年（2022年：1到

10年），承租人有权单方面于初始租

期届满后将租约延期。大多数租赁合

约均包含市场审视条款，以备承租人

行使延长租期之权利。

由于所有租约均以集团实体各自之功

能货币计价，故本集团不会因租约安

排而面临外币风险。租赁合约并无包

含剩余价值担保及╱或承租人在租约

期满时购买物业之权利。

15. INVESTMENT PROPERTIES

The Group leases out various residential, comercial and

industrial units under operating leases with rentals payable

monthly, quarterly or semi-anualy. The leases typicaly run

for an initial period of 1 to 3 years (2022: 1 to 10 years), with

unilateral rights to extend the lease beyond initial period

held by leses only. Majority of the lease contracts contain

market review clauses in the event the lese exercises the

option to extend.

The Group is not exposed to foreign curency risk as a result

of the lease arangements, as al leases are denominated in

the respective functional curencies of group entities. The

lease contracts do not contain residual value guarante and/

or lese’s option to purchase the property at the end of

lease term.

HK$’000

千港元

FAIR VALUE公平值

At 1 April 2021于2021年4月1日1,179,400

Acquisition of a subsidiary (note 16)收购一间附属公司（附注16）1,285,074

Aditions添置41,433

Disposal出售(19,517)

Reclasification to properties held for

development for sale

重新分类为持作出售发展物业

(16,300)

Reclasification to property, plant and

equipment

重新分类为物业、厂房及设备

(97,400)

Increase in fair value recognised in profit

or los

于损益确认之公平值增加

37,064

Exchange adjustments汇兑调整13,819

At 31 March 2022于2022年3月31日2,423,573

Disposal出售(68,150)

Reclasification from properties

held for sale

重新分类自持作出售物业

36,887

Increase in fair value recognised in

profit or los

于损益确认之公平值增加

200,225

Exchange adjustments汇兑调整(27,880)

At 31 March 2023于2023年3月31日2,564,655

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

分析为：

本集团投资物业于2023年3月31日及

2022年3月31日之公平值乃按以下与

本集团没有关连之独立合资格专业物

业估值师于该等日期进行估值之基准

厘定：

估值师名称投资物业地点

于2023年3月31日

高力国际物业顾问

（香港）有限公司

香港

莱坊测量师行有限

公司

香港

威格斯资产评估顾

问有限公司

香港及中国

Edmund Tie &

Company (SEA)

Pte Ltd

新加坡

于2022年3月31日

高力国际物业顾问

（香港）有限公司

香港

威格斯资产评估

顾问有限公司

香港及中国

Edmund Tie &

Company (SEA

Pte Ltd

新加坡

15. INVESTMENT PROPERTIES (Continued)

Analysed as:

HK$’000

千港元

At 31 March 2023于2023年3月31日

Asets clasified as held for sale分类为持作出售资产370,114

Non-curent asets非流动资产2,194,541

2,564,655

At 31 March 2022于2022年3月31日

Non-curent asets非流动资产2,423,573

The fair values of the Group’s investment properties as at 31

March 2023 and 31 March 2022 have ben arived at on the

basis of valuation caried out on the respective dates by the

folowing independent firms of qualified profesional property

valuers not conected with the Group:

Name of valuers

Location of investment

properties

At 31 March 2023

Coliers International

(Hong Kong) Limited

Hong Kong

Knight Frank Pety LimitedHong Kong

Vigers Apraisal and

Consulting Limited

Hong Kong and the PRC

Edmund Tie & Company

(SEA) Pte Ltd

Singapore

At 31 March 2022

Coliers International (Hong

Kong) Limited

Hong Kong

Vigers Apraisal and

Consulting Limited

Hong Kong and the PRC

Edmund Tie & Company

(SEA) Pte Ltd

Singapore

---

2023
2023年
HK$’000
千港元
92,500

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

截至2023年3月31日止年度，于报告期末

持有之投资物业未变现收益192,671,000

港元（2022年：未变现收益35,847,000港

元）已于损益确认。

本集团所有投资物业于第3级公平值

等级下。本年度第3级公平值等级概

无任何转入或转出。

下表列示如何厘定投资物业之公平值

之资料（尤其是，所使用之估值方法

及输入），以及根据公平值计量的输

入之可观察程度划分的公平值等级（第

1至第3级）。

15. INVESTMENT PROPERTIES (Continued)

The unrealised gain relating to investment properties held at

the end of the reporting period of HK$192,671,000 (2022:

unrealised gain of HK$35,847,000) was recognised in profit

or los during the year ended 31 March 2023.

Al investment properties of the Group are under the Level

3 fair value hierarchy. There were no transfers into or out of

Level 3 during the year.

The folowing table gives information about how the fair

values of the investment properties are determined (in

particular, the valuation techniques and key inputs used),

as wel as the fair value hierarchy into which the fair value

measurements are categorised (Levels 1 to 3) based on the

degre to which the inputs to the fair value measurements is

observable.

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2022年

HK$’000

千港元

Clasified as

non-curent asets

分类为非流动资产

Comercial units in

Hong Kong

992,700Level 3Income aproach

— term yield

Term yield, taking into acount of yield

generated by market average seling

price and the market average rental

from comparable properties and

adjustment to reflect the conditions

of the building, which is 2.7% (2022:

from 2.0% to 3.0%)

The higher the term yield,

the lower the fair value

香港商业单位第3级收入法

—定期收益

定期收益，考虑可比较物业之市场平

均售价及市场平均租金产生之收益

及反映建筑物情况之调整，为2.7%

（2022年：由2.0%至3.0%）

定期收益愈高，公平值

愈低

---

2023
2023年
HK$’000
千港元

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2022年

HK$’000

千港元

— reversionary yieldReversionary yield, taking into acount

of yield generated by market average

seling price and the market average

rental from comparable properties

and adjustment to reflect the risk

asociated with the future rental,

which is 2.7% (2022: from 2.45% to

3.6%)

The higher the reversionary

yield, the lower the fair

value

—复归收益复归收益，考虑可比较物业之市场

平均售价及市场平均租金之收益及

反映未来租金风险之调整，为2.7%

（2022年：由2.45%至3.6%）

复归收益愈高，公平值

愈低

— monthly term rentalMonthly term rental for each unit is

derived from the average of the

rental as stated in the existing rental

agrements, which is ranged from

HK$28 to HK$105 per square fot

(2022: from HK$33 to HK$420 per

square fot)

The higher the monthly

term rental rate, the

higher the fair value

—每月定期租金每个单位每月定期租金乃根据现有租约

所列之平均租金得出，每平方尺介

乎28港元至105港元（2022年：每平方

尺由33港元至420港元）

每月定期租金愈高，公平

值愈高

— reversionary rentalMarket monthly rental rate, which is from

HK$24 to HK$118 per square fot

(2022: from HK$35 to HK$556 per

square fot)

The higher the reversionary

market unit rate, the

higher the fair value

—复归租金市场每月租金，每平方尺介乎24港元至

118港元（2022年：每平方尺由35港元

至556港元）

复归市场单位价格愈高，

公平值愈高

15. INVESTMENT PROPERTIES (Continued)15. 投资物业（续）

---

2023
2023年
HK$’000
千港元
1,103,200 (Note (iii))
（附注(iii)）
2,700

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2022年

HK$’000

千港元

Comercial units in

Hong Kong

136,900Level 3Direct comparison method

— based on market

observable

transactions of

similar properties

and adjusted to

reflect the locations

and conditions of

the subject property

Price per square fot, using market direct

comparables and taking into acount of

character, location and other individual

factors such as road frontage, size of

property, etc., which is ranged from

HK$43,000 to HK$381,714 (2022:

HK$60,350 to HK$310,924) per square

fot

The higher the price per

square fot, the higher

the fair value

香港商业单位第3级直接比较法

—基于同类物业之市

场可观察交易及经调

整以反映目标物业之

位置及情况

每平方尺售价，采用市场直接可比较的

资料，并考虑物业特征、位置以及

其他个别因素，如临街道路、物业

大小等，每平方尺介乎43,000港元

至381,714港元（2022年：由60,350港

元至310,924港元）

每平方尺售价愈高，公平

值愈高

Comercial unit in Hong

Kong (car parking

space)

2,810Level 3Direct comparison method

— based on market

observable

transactions of

similar properties

and adjusted to

reflect the locations

and conditions of the

subject properties

Price per car park, using market direct

comparables and taking into acount

of location, age and other individual

factors, which is HK$2,700,000 (2022:

HK$2,810,000)

The higher the price per

car parking space, the

higher the fair value

香港商业单位（车位）第3级直接比较法

—基于同类物业之市

场可观察交易及经调

整以反映目标物业之

位置及情况

每个车位售价，采用市场直接可比较的

资料，并考虑物业位置、楼龄以及

其他个别因素，即每个车位2,700,000

港元（2022年：2,810,000港元）

每个车位售价愈高，

公平值愈高

15. INVESTMENT PROPERTIES (Continued)

---

2023
2023年
HK$’000
千港元
76,400
634,400 (note (iv))
（附注(iv)）

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2022年

HK$’000

千港元

Industrial units in

Hong Kong

128,800Level 3Direct comparison

method—based on

market observable

transactions of similar

properties and adjusted

to reflect the locations

and conditions of the

subject properties

Price per square fot, using market direct

comparables and taking into acount

of location, age and other individual

factors, which is ranged from

HK$4,457 to HK$5,508 per square fot

(2022: from HK$4,008 to HK$9,438

per square fot and car parking space

of HK$2,600,000 each).

The higher the price per

square fot and price

per car parking space,

the higher the fair value

香港工业单位第3级直接比较法

—基于同类物业之市

场可观察交易及经调

整以反映目标物业之

位置及情况

每平方尺售价，采用市场直接可比较的

资料，并考虑物业位置、楼龄以及

其他个别因素，每平方尺介乎4,457

港元至5,508港元（2022年：每平方尺

介乎4,008港元至9,438港元，以及每

个车位2,600,000港元）

每平方尺售价及每个车位

售价愈高，公平值愈

高

Industrial-ofice units in

Hong Kong

519,200Level 3Income aproach

— term yield

Term yield, taking into acount of yield

generated by market average seling

price and the market average rental

from comparable properties and

adjustment to reflect the conditions

of the building, which is ranged from

2.5% to 2.6% (2022: 2.7%)

The higher the term yield,

the lower the fair value

香港工业办公室单位第3级收入法

—定期收益

定期收益，考虑可比较物业之市场平均

售价及市场平均租金产生之收益及

反映建筑物情况之调整，介乎2.5%

至2.6%（2022年：2.7%）

定期收益愈高，公平值

愈低

15. INVESTMENT PROPERTIES (Continued)

---

2023
2023年
HK$’000
千港元

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2022年

HK$’000

千港元

— reversionary yieldReversionary yield, taking into acount

of yield generated by market average

seling price and the market average

rental from comparable properties

and adjustment to reflect the risk

asociated with the future rental,

which is 2.6% (2022: 2.7%)

The higher the reversionary

yield, the lower the fair

value

—复归收益复归收益，考虑可比较物业之市场平均

售价及市场平均租金之收益及反映

未来租金风险之调整，为2.6%（2022

年：2.7%）

复归收益愈高，公平值

愈低

— monthly term rentalMonthly term rental for each unit is

derived from the average of the

rental as stated in the existing rental

agrements, which is ranged from

HK$9.05 to HK$25.05 (2022: HK$13.2

to HK$19.5) per square fot

The higher the monthly

term rental rate, the

higher the fair value

—每月定期租金每个单位每月定期租金乃根据现有租

约所列之平均租金得出，每平方尺

介乎9.05港元至25.05港元（2022年：

13.2港元至19.5港元）

每月定期租金愈高，公平

值愈高

— reversionary market unit

rate

Reversionary market unit rate for each

unit is compared with direct market

comparables and taking into acount

of character, location and other

individual factor, which is ranged from

HK$18 to HK$7,200 (2022: HK$6,420)

per square fot

The higher the reversionary

market unit rate, the

higher the fair value

—复归市场单位价格各单位之复归市场单位价格，与市场直

接可比较的资料作比较，并考虑物

业特征、位置以及其他个别因素，

每平方尺介乎18港元至7,200港元

（2022年：6,420港元）

复归市场单位价格愈高，

公平值愈高

15. INVESTMENT PROPERTIES (Continued)

---

2023
2023年
HK$’000
千港元
108,300
137,041 (Note (i))
（附注(i)）

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2022年

HK$’000

千港元

Residential units in Hong

Kong

31,800Level 3Direct comparison method

— based on market

observable

transactions of

similar properties

and adjusted to

reflect the locations

and conditions of

the subject property

Price per square fot, using market direct

comparables and taking into acount

of character, location, age and other

individual factors, which is ranged

from HK$9,014 to HK$40,200 (2022:

HK$8,078 to HK$18,222) per square

fot

The higher the price per

square fot, the higher

the fair value

香港住宅单位第3级直接比较法

— 基于同类物业之市

场可观察交易及经

调整以反映目标物

业之位置及情况

每平方尺售价，采用市场直接可比较的

资料，并考虑物业特征、位置、楼

龄以及其他个别因素，每平方尺介

乎9,014港元至40,200港元（2022年：

8,078港元至18,222港元）

每平方尺售价愈高，公平

值愈高

Residential units in

Singapore

183,680Level 3Direct comparison method

— based on market

observable

transactions of

similar properties

and adjusted to

reflect the locations

and conditions of

the subject property

Price per square fot, using market direct

comparables and taking into acount of

character, location and other individual

factors such as road frontage, size of

property, etc., which is ranged from

HK$21,971 to HK$25,429 (2022:

HK$20,966 to HK$22,563) per square

fot

The higher the price per

square fot, the higher

the fair value

新加坡住宅单位第3级直接比较法

— 基于同类物业之市

场可观察交易及经

调整以反映目标物

业之位置及情况

每平方尺售价，采用市场直接可比较的

资料，并考虑物业特征、位置以及

其他个别因素，如临街道路、物业

大小等，每平方尺介乎21,971港元至

25,429港元（2022年：20,966港元至

22,563港元）

每平方尺售价愈高，公平

值愈高

15. INVESTMENT PROPERTIES (Continued)

---

2023
2023年
HK$’000
千港元
—
40,000

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2022年

HK$’000

千港元

Industrial units in the PRC387,683Level 3Income capitalisation

of net income

with provisions for

reversionary income

potential

Capitalisation rate, which is 8% per

anum

Monthly rental rate, taking into acount

of market comparables, which is

Renminbi (“RMB”) 11.5 per square

metre

The higher the

capitalisation rate, the

lower the fair value

The higher the monthly

rental rate, the higher

the fair value

中国工业单位第3级按收入净额计算之收入

资本化法并就归属之

收入潜力计提拨备

资本化率，每年为8%

市场每月租值，考虑市场可比较的资料，

每平方米为人民币（「人民币」）11.5元

资本化率愈高，公平值

愈低

市场每月租值愈高，公平

值愈高

Land with atached

structure in Hong

Kong

40,000Level 3Direct comparison method

— based on market

observable

transactions of

similar properties

and adjusted to

reflect the locations

and conditions of

the subject property

Price per square fot, using market direct

comparables and taking into acount

of character, location, age and other

individual factors, which is ranged

from HK$1,349 to HK$1,600 per

square fot (2022: 1,349 to HK$1,600)

per square fot

The higher the price per

square fot, the higher the

fair value

香港附属建筑土地第3级直接比较法

—基于同类物业之市场

可观察交易及经调整

以反映目标物业之位

置及情况

每平方尺售价，采用市场直接可比较的

资料，并考虑物业特征、位置、楼

龄以及其他个别因素，每平方尺介

乎1,349港元至1,600港元（2022年：

1,349港元至1,600港元）

每平方尺售价愈高，公平

值愈高

15. INVESTMENT PROPERTIES (Continued)

---

2023
2023年
HK$’000
千港元
370,114 (Note (ii))
（附注(ii)）
2,564,65 5

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

Investment properties

held by the GroupFair value at 31 March

Fair value

hierarchy

Valuation techniques

and key inputsSignificant unobservable inputsSensitivity

本集团持有之投资物业公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入敏感度

2022年

HK$’000

千港元

Clasified as

held-for-sale

分类为持作出售

Industrial units in the PRC—Level 3Depreciated replacement

cost aproach

Replacement cost per square metre,

which is ranged from RMB1,800 to

RMB1,850 per square metre

Depreciation rate, which is ranged from

3.6% to 14.1%

The higher the

replacement cost per

square metre, the

higher the fair value

The higher the depreciation

rate, the lower the fair

value

中国工业单位第3级折旧重置成本法每平方米重置成本，介乎人民币1,800

元至人民币1,850元

折旧率，介乎3.6%到14.1%

每平方米重置成本逾高，

公平值逾高

折旧率愈高，公平值

愈低

2,423,573

15. INVESTMENT PROPERTIES (Continued)

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

附注：

(i) 于2023年3月31日，本集团管理层

向一名独立第三方（「买方」）授予

购买位于新加坡的一项公平值为

11,500,000新加坡元（「新加坡元」）（相

当于约67,494,000港元）的投资物业

的选择权，于2023年3月31日前，买

方尚未就该要约达成相互协定。于

2023年4月14日，买方签署选择购买

权协议并行使本集团授予的选择权，

及同意以总代价13,009,000新加坡

元（相当于76,752,000港元）购买投资

物业。该出售事项预期将于2023年

7月完成。详情请参阅本公司日期为

2023年4月14日的公告。

(i) 于2023年3月31日的分类为持作出售

之资产指将由市政府根据于2022年

10月5日签订的土地收储协议以总

代价人民币386,982,000元（相当于

439,752,000港元）收回的湖州市的

土地及楼宇。于2023年3月31日，本

集团已收取人民币199,586,000元（相

当于226,802,000港元）作为已收按

金。本集团已预付企业所得税人民

币22,373,000元（相当于25,424,000港

元）。该交易预期将于分类日期起计

十二个月内完成，因此，于2023年3

月31日，投资物业已重新分类为分

类为持作出售之资产。

(i) 于本年度，厘定若干商业单位于2023

年3月31日的公平值为960,000,000港

元（2022年：908,700,000港元）所采用

的估值方法由收入法变更为直接比

较法，乃由于管理层认为本年度有

同类型物业的最新市场可比较的资

料适合评估该等商业单位的公平值。

15. INVESTMENT PROPERTIES (Continued)

Notes:

(i) On 31 March 2023, the management of the Group ofered

an option to an independent third party (the “Purchaser”) to

purchase an investment property located in Singapore with the

fair value of Singapore dolars (“SGD”) 11,500,000 (equivalent

to HK$67,494,000), the ofer has not ben mutualy agred

by the Purchaser before 31 March 2023. On 14 April 2023,

the Purchaser signed the option to purchase agrement and

exercised the option granted by the Group and agred to

purchase the investment property at a total consideration of

SGD13,009,000 (equivalent to HK$76,752,000). The disposal

is expected to be completed in July 2023. For details, please

refer to the Company’s anouncement dated 14 April 2023.

(i) The asets clasified as held for sale as at 31 March 2023

represented lands and buildings in Huzhou to be resumed

by the municipal government at a total consideration

RMB386,982,000 (equivalent to HK$439,752,000) pursuant

to a land resumption agrement signed on 5 October 2022.

As at 31 March 2023, an amount of RMB199,586,000

(equivalent to HK$226,802,000) has ben received by the

Group as deposit received. EIT of RMB22,373,000 (equivalent

to HK$25,424,000) has ben prepaid by the Group. The

transaction is expected to be completed within twelve months

from the date of clasification, acordingly, the investment

properties have ben reclasified to asets clasified as held

for sale as at 31 March 2023.

(i) During the year, the valuation techniques used for

determining the fair value of certain comercial units

amounting to HK$960,000,000 as at 31 March 2023 (2022:

HK$908,700,000), was changed from income aproach to

direct comparison method as the management considers that

there were the most recent market comparables for similar

properties in curent year that were apropriate to ases the

fair value of these comercial units.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

附注：（续）

(iv) 于本年度，厘定若干工业单位于2023

年3月31日的公平值为58,400,000港

元（2022年：60,500,000港元）所采用

的估值方法由直接比较法变更为收

入法，乃由于管理层认为于本年度

同类型物业的最新市场单位价格适

合评估该等工业单位的公平值。

于估算投资物业之公平值时，物业之

最有效及最合适用途乃其现时之使用

方式。

于2023年3月31日，除370,114,000港

元（2022年：387,683,000港元）之工

业物业、40,000,000港元（2022年：

40,000,000港元）之香港附属建筑土地

及2,700,000港元（2022年：2,810,000港

元之香港商业单位（车位）外，本集团所

有投资物业已抵押以取得授予本集团之

银行融资。

15. INVESTMENT PROPERTIES (Continued)

Notes: (Continued)

(iv) During the year, the valuation techniques used for determining

the fair value of certain industrial units amounting to

HK$58,400,000 as at 31 March 2023 (2022: HK$60,500,000),

was changed from direct comparison method to income

aproach as the management considers that most recent

market unit rates for similar properties in curent year were

apropriate to ases the fair value of these industrial units.

In estimating the fair value of the investment properties, the

highest and best use of the properties is their curent use.

As at 31 March 2023, except for the industrial properties

amounted to HK$370,114,000 (2022: HK$387,683,000),

the land with atached structure in Hong Kong amounted to

HK$40,000,000 (2022: HK$40,000,000) and a comercial

unit in Hong Kong (car parking space) amounted to

HK$2,700,000 (2022: HK$2,810,000), al of the Group’s

investment properties have ben pledged to secure banking

facilities granted to the Group.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

16. 于一间附属公司的股本权益变

动╱收购一间附属公司

收购一间附属公司的额外权益

于截至2023年3月31日止年度，本公

司的全资附属公司佳豪发展有限公

司及高山于2017年及2019年发行的可

换股票据之持有人，将本金总额为

97,280,000港元的可换股票据转换为

400,786,666股每股面值0.01港元的普

通股，导致收购本集团所持有高山

的额外权益及在重新归属汇兑储备

1,018,000港元后，281,959,000港元已

计入累计溢利。

视作出售于一间附属公司之部分权

益

于截至2023年3月31日止年度，高山向

若干承配人配发合共793,680,000股

每股面值0.01港元的普通股，该等股

份的配售导致视作出售本集团所持部

分权益。来自配售股份的59,180,000

港元的所得款项与应占非控股权益

的1,050,632,000港元及重新归属汇

兑储备4,351,000港元之间的差额为

995,803,000港元，已自累计溢利扣

除。

收购一间附属公司

截至2022年3月31日止年度，本集团透过

现金要约收购高山额外股本权益，而高

山则于2021年4月股份要约结束后成为

本公司之一间附属公司。重新计量联营

公司权益之亏损为656,380,000港元，

已在损益中确认，包括解除汇兑储备及

按公平值计入其他全面收益储备分别为

570,000港元及12,707,000港元。总代价

210,588,000港元已以现金支付。收购事

项已使用收购法入账列作业务收购。于

2022年3月31日，本集团持有高山之已发

行股本74.76%。

16. CHANGES IN EQUITY INTERESTS IN

A SUBSIDIARY/ACQUISITION OF A

SUBSIDIARY

Acquisition of aditional interest in a

subsidiary

During the year ended 31 March 2023, Godco Development

Limited, a wholy-owned subsidiary of the Company and

the holder of the convertible notes isued by Eminence

in 2017 and 2019, converted the convertible notes with a

total principal amount of HK$97,280,000 into 400,786,666

ordinary shares of HK$0.01 each, resulting in an acquisition

of aditional interest in Eminence held by the Group and an

amount of HK$281,959,000, after re-atribution of translative

reserve of HK$1,018,000) was credited to acumulated

profits.

Demed disposal of partial interest in a

subsidiary

During the year ended 31 March 2023, Eminence aloted

a total of 793,680,000 ordinary shares of HK$0.01 each

to certain places, such placing of shares resulted in a

demed disposal of partial interest held by the Group. The

diference betwen the proceds from placing of shares of

HK$59,180,000 and the atributable non-controling interest

of HK$1,050,632,000 and re-atribution of translative reserve

of HK$4,351,000, which amounted to HK$995,803,000, was

charged to acumulated profits.

Acquisition of a subsidiary

During the year ended 31 March 2022, the Group acquired

aditional equity interest in Eminence through cash ofer and

Eminence became a subsidiary of the Company upon close

of the share ofer in April 2021. A los on remeasurement

of interest in an asociate amounting to HK$656,380,000

was recognised in profit or los, which included release

of translation reserve and FVTOCI reserve amounting to

HK$570,000 and HK$12,707,000, respectively. Agregate

consideration of HK$210,588,000 has ben paid in cash. The

acquisition has ben acounted for as acquisition of busines

using the acquisition method. At 31 March 2022, the Group

held 74.76% of the isued share capital of Eminence.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

16. 于一间附属公司的股本权益变

动╱收购一间附属公司（续）

收购一间附属公司（续）

于收购日期确认的已收购资产及

负债

除于收购日期以公平值121,347,000港

元及36,182,000港元收购的应收贷款

及按公平值计入其他全面收益之债务

工具的合约总额分别为173,605,000港

元及39,530,000港元外，其余已收购

应收款项主要包括于收购日期公平值

为119,233,000港元之贸易及其他应收

款项，有关金额与合约总额相若。

16. CHANGES IN EQUITY INTERESTS IN

A SUBSIDIARY/ACQUISITION OF A

SUBSIDIARY (Continued)

Acquisition of a subsidiary (Continued)

Asets acquired and liabilities recognised on the

date of acquisition

HK$’000

千港元

Investment properties投资物业1,285,074

Property, plant and equipment物业、厂房及设备5,517

Right-of-use asets使用权资产48

Financial asets at FVTPL按公平值计入损益之金融资产153,365

Debt instruments at FVTOCI按公平值计入其他全面收益之

债务工具36,182

Loans receivable应收贷款121,347

Defered tax asets递延税项资产8,250

Properties held for development for sale持作出售发展物业2,760,807

Trade and other receivables贸易及其他应收款项119,233

Bank balances and cash银行结余及现金98,736

Trade and other payables贸易及其他应付款项(100,780)

Tax payable应付税项(8,882)

Secured bank borowings有抵押银行借贷(1,508,353)

Convertible notes可换股票据(199,944)

Lease liabilities租赁负债(50)

Defered tax liabilities递延税项负债(19,767)

2,750,783

Except for the loans receivable and debt instruments

at FVTOCI acquired with fair values of HK$121,347,000

and HK$36,182,000 at the date of acquisition had

gros contractual amounts of HK$173,605,000 and

HK$39,530,000, respectively, the remaining receivables

acquired mainly comprise of trade and other receivables with

a fair value of HK$119,233,000 at the date of acquisition

which were aproximated to the gros contractual amounts.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

16. 于一间附属公司的股本权益变

动╱收购一间附属公司（续）

收购一间附属公司（续）

非控股权益

于收购日期确认金额为726,200,000港

元的高山非控股权益(25.24%）乃参考

高山集团于收购日期的资产及负债比

例计量，相当于本集团2,750,783,000

港元的已收购资产及已确认负债，经

以下各项调整：(i)加回高山向本集团

发行可换股票据的公平值与负债部

分的差额141,780,000港元后减去该

等可换股票据有关的递延税项负债

15,343,000港元；及(i)加回使用权资

产5,634,000港元后减去高山就其与本

集团所订立租赁安排确认的租赁负债

5,674,000港元。

收购一间附属公司产生之议价收

购收益

本公司董事认为，收购高山为本公司

提供有效途径扩展至非住宅物业发展

领域，并可借此达致更佳的业务连贯

性及改善资源分配，从而缔造协同价

值。收购一间附属公司产生之议价收

购收益1,676,151,000港元于综合损益

及其他全面收益表内的损益以独立项

目确认。交易产生议价收购收益是因

为高山股份的公平值于收购日期远低

于所收购的资产净值。

16. CHANGES IN EQUITY INTERESTS IN

A SUBSIDIARY/ACQUISITION OF A

SUBSIDIARY (Continued)

Acquisition of a subsidiary (Continued)

Non-controling interests

The non-controling interests (25.24%) in Eminence

recognised at the acquisition date of HK$726,200,000 was

measured by reference to the proportionate share of the

asets and liabilities of Eminence Group on acquisition date,

representing the asets acquired and liabilities recognised

for the Group of HK$2,750,783,000, adjusted by: (i) ading

back the diference in fair value and liability component of

the convertible notes isued by Eminence to the Group of

HK$141,780,000 les defered tax liabilities related to these

convertible notes of HK$15,343,000, and (i) ading back

right-of-use asets of HK$5,634,000 les lease liabilities of

HK$5,674,000, recognised by Eminence in relation to lease

arangements betwen Eminence and the Group.

Gain on bargain purchase on acquisition of a

subsidiary

HK$’000

千港元

Consideration transfered已转让代价210,588

Plus: interest in an asociate upon

remeasurement to fair value

加：重新计量至公平值的一间联营公司

权益137,844

Plus: non-controling interests加：非控股权益726,200

Les: recognised amount of net asets acquired减：已收购资产净值的确认金额(2,750,783)

(1,676,151)

The directors of the Company considered that the acquisition

of Eminence was an efective chanel for the Company

to expand into the non-residential property development

sector and could create synergy values by achieving greater

busines coherence and enhancing resources alocation.

Gain on bargain purchase on acquisition of a subsidiary

amounting to HK$1,676,151,000 is recognised in profit or

los as a separate line in the consolidated statement of profit

or los and other comprehensive income. The transaction

resulted in a bargain purchase gain as the fair value of shares

of Eminence is much les than the net asets acquired at the

date of acquisition.

---

2023
2023年
HK$’000
千港元
1,797
(1,583)
214

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

16. CHANGES IN EQUITY INTERESTS IN

A SUBSIDIARY/ACQUISITION OF A

SUBSIDIARY (Continued)

Acquisition of a subsidiary (Continued)

Net cash outflow on acquisition of a subsidiary

HK$’000

千港元

Consideration paid已付代价(210,588)

Les: cash and cash equivalents balances

acquired

减：已收购现金及现金等价物结余

98,736

(111,852)

Included in the Group’s revenue and profit for the year

(after intragroup eliminations) is HK$58,770,000 and

HK$56,445,000 atributable to Eminence, respectively.

No proforma information of revenue and results of operations

of the Group that actualy would have ben achieved had the

acquisition ben completed on 1 April 2021 is presented as

the contributions are insignificant.

17. INTERESTS IN JOINT VENTURES

2022年

HK$’000

千港元

Cost of investments in unlisted joint

ventures

于非上市合营公司之

投资成本1,744

Share of post-acquisition loses分占收购后亏损(1,692)

16. 于一间附属公司的股本权益变

动╱收购一间附属公司（续）

收购一间附属公司（续）

收购一间附属公司产生之现金流出

净额

本集团本年度的营业额及溢利（经

集团内公司之间抵销后）包括高山

应占的分别为58,770,000港元及

56,445,000港元。

概无呈报本集团于2021年4月1日完成

收购后实际实现的营业额及经营业绩

的备考资料，因为贡献并不重大。

17. 合营公司权益

---

2023
2023年
50%

2023
2023年
50%

2023
2023年
HK$’000
千港元
126,726
6,264
28,230
14,436
15,504
—
—
—
191,160

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

17. INTERESTS IN JOINT VENTURES

(Continued)

Details of the Group’s principal joint venture at the end of the

reporting period are as folows:

Name of joint venturePlace of incorporation

Proportion of

ownership interest

Proportion of

voting power heldPrincipal activity

合营公司名称注册成立地点拥有权益比例所持投票权比例主要业务

2022年2022年

Bonita Springs Global LimitedBritish Virgin Islands (“BVI”)50%50%Investment holding

英属处女群岛（「英属处女群岛」）投资控股

No financial information of the joint ventures is disclosed in

the consolidated financial statements as the joint ventures

are not material to the Group.

18. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS

2022年

HK$’000

千港元

Listed investments, at fair value:上市投资，按公平值：

— Equity securities listed in Hong

Kong and overseas (note (i)

—于香港及海外上市之股

本证券（附注(i)）287,033

Unlisted investments, at fair value:非上市投资，按公平值：

— Unlisted securities (note (i)— 非上市证券（附注(i)）—

— Investment in limited partnership

(note (i)

— 投资有限合伙（附注(i)）

27,087

— Life insurance policies (note (iv)— 人寿保单（附注(iv)）13,718

— Film right investment (note (v)— 电影版权投资（附注(v)）15,756

— Principal protected deposits

(note (vi)

— 保本存款（附注(vi)）

27,171

— Investment funds (note (vi)— 投资基金（附注(vi)）7,339

— Equity-linked notes (note (vi)— 股票挂钩票据（附注(vi)）27,570

405,674

1. （续）

于报告期末，本集团之主要合营公司

详情如下：

由于合营公司对本集团并无重大影响，

故并无于综合财务报表披露合营公司

之财务资料。

18. 按公平值计入损益之金融资

产

---

2023
2023年
HK$’000
千港元
142,230
48,930
191,160

2023
2023年
HK$’000
千港元
55,428
15,504

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

18. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS (Continued)

2022年

HK$’000

千港元

Analysed as:分析为：

— Curent asets— 流动资产362,400

— Non-curent asets— 非流动资产43,274

405,674

The Group’s financial asets at FVTPL that are denominated

in a curency other than the functional curencies of the

relevant group entities are set out below:

2022年

HK$’000

千港元

United States dolars (“US$”)美元（「美元」）43,357

RMB人民币15,756

Notes:

(i) The fair values of the listed equity securities were determined

based on the quoted market bid prices available on the Stock

Exchange or an overseas recognised stock exchange.

(i) In March 2023, the Group invested a minority stake of an

unlisted investment holding company which holds an entity

with subsidiaries engaged in beverage busines in the PRC at

a consideration of USD800,000 (equivalent to HK$6,264,000).

18. 按公平值计入损益之金融资

产（续）

本集团以相关集团实体功能货币以外

货币计值之按公平值计入损益之金融

资产载列如下：

附注：

(i) 上市股本证券之公平值乃根据联交

所或海外认可证券交易所报之市

场出价厘定。

(i) 于2023年3月，本集团以代价800,000

美元（相等于6,264,000港元）投资一间

非上市投资控股公司的少数股权，该

公司持有一间拥有于中国从事饮料业

务的附属公司的实体。

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

18. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS (Continued)

Notes: (Continued)

(i) The amount at 31 March 2023 represented HK$28,230,000

(2022: HK$27,087,000) for interest in a limited partnership (the

“Limited Partnership”) as a limited partner.

The interest in the Limited Partnership is recognised as

folows:

HK$’000

千港元

At 1 April 2021于2021年4月1日—

Acquisition of a subsidiary收购一间附属公司12,089

Aditions添置6,145

Fair value gain recognised in profit or los于损益确认之公平值收益8,770

Exchange adjustments汇兑调整83

At 31 March 2022于2022年3月31日27,087

Fair value gain recognised in profit or los于损益确认之公平值收益971

Exchange adjustments汇兑调整172

At 31 March 2023于2023年3月31日28,230

(iv) In May 2021, Goldchamp International Limited (“Goldchamp”),

a subsidiary of the Company, entered into life insurance

policies with an insurance company to insure Ms. Lui Yuk Chu,

a director of the Company, and Mr. Kon Wing Ye, general

manager of the Company. Under the policies, Goldchamp is

the beneficiary and policy holder and the total insured sum is

US$2,000,000 (equivalent to HK$15,480,000). Goldchamp

is required to pay an upfront deposit of US$2,000,000

(equivalent to HK$15,480,000) including a premium charge at

inception of the policies amounting to US$400,000 (equivalent

to HK$3,096,000). Goldchamp can terminate the policies at

any time and receive cash back based on the cash value of

the policies at the date of withdrawal, which is determined

by the upfront payment of US$2,000,000 plus acumulated

interest earned and minus the acumulated insurance charge

and policy expense charge. Goldchamp’s insurance policies

have ben pledged to secure banking facilities granted to

Goldchamp.

18. 按公平值计入损益之金融资

产（续）

附注：（续）

(i) 于2023年3月31日，有限合伙（「有

限合伙」）作为有限合伙人之权益为

28,230,000港元（2022年：27,087,000

港元）。

有限合伙之权益确认如下：

(iv) 于2021年5月，本公司之附属公司世

昌国际有限公司（「世昌」）与一间保

险公司订立人寿保单以投保本公司

董事雷玉珠女士及本公司总经理官

永义先生。根据该保单，世昌为受

益人及保单持有人及总投保额为

2,000,000美元（相等于15,480,000港

元）。世昌须支付预付按金2,000,000

美元（相等于15,480,000港元），包括

于开立保单时须支付之保费400,000

美元（相等于3,096,000港元）。世昌

可于任何时间终止该保单及根据退

保时该保单之现金价值收回现金，

此乃根据预付款2,000,000美元及所

赚取之累计利息及扣减累计保费及

保单费用开支而厘定。世昌的保单

已作质押作为世昌获发银行融资的

担保。

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

18. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS (Continued)

Notes: (Continued)

(iv) (Continued)

In December 2021, Eminence entered into life insurance

policies with an insurance company to insure Ms. Lui Yuk

Chu, a director of the Company. Under the policies, Eminence

is the beneficiary and policy holder and the total insured sum

is US$120,000 (equivalent to HK$933,000). Eminence is

required to pay an upfront deposit of US$120,000 (equivalent

to HK$933,000). Eminence can terminate the policies at any

time and receive cash back based on the cash value of the

policies at the date of withdrawal, which is determined by the

upfront payment of US$120,000 plus acumulated interest

earned and minus the acumulated insurance charge and

policy expense charge.

(v) During the year ended 31 March 2022, the Group entered

into an agrement with a film production house for a total

investment cost of RMB13,600,000. The film right investment

represented the 20% of interest of film production which

entitled the Group to predetermined percentage of income to

be generated from the film based on the Group’s investment

portion as specified in respective film right investment

agrement. As at 31 March 2023, the fair value of the film

right investment which amounted to HK$15,504,000 (2022:

HK$15,756,000) is measured using the discounted cash flow

method. As the film delay expected broadcast from fourth

quarter of 2022 to fourth quarter of 2023, the film right

investment is clasified as a curent aset in both years.

(vi) As at 31 March 2022, the principal protected deposits were

denominated in RMB and isued by banks in the PRC. They

contained embeded derivative, the interest rate of which

was determined with reference to the exchange rate of US$

against HKD and ranged from 1.00% to 3.00% per anum.

(vi) The investment funds were denominated in RMB and

isued by an unlisted entity in the PRC. The fair values of the

investment funds were measured using the discounted cash

flow method. The expected interest rate was 6% per anum.

The investment funds were matured and defaulted in payment

during the year ended 31 March 2023.

18. 按公平值计入损益之金融资

产（续）

附注：（续）

(iv) （续）

于2021年12月，高山与一间保险公

司订立人寿保单以投保本公司董事

雷玉珠女士。根据该保单，高山为

受益人及保单持有人及总投保额为

120,000美元（相等于933,000港元）。

高山须支付预付按金120,000美元（相

等于933,000港元）。高山可于任何

时间终止该保单及根据退保时该保

单之现金价值收回现金，此乃根据

预付款120,000美元及所赚取之累计

利息及扣减累计保费及保单费用开

支而厘定。

(v) 截至2022年3月31日止年度，本集团

与一间电影制作公司订立一份协议，

总投资成本为人民币13,600,000元。

电影版权投资占电影制作20%的权

益，使本集团有权按其于相关电影

版权投资协议中订明的投资比例，

预设可分占有关电影将产生收入的

若干百分比。于2023年3月31日，电

影版权投资之公平值为15,504,000

港元（2022年：15,756,000港元），乃

采用贴现金流量法计量所得。由

于有关电影预计由2022年第四季度

延迟至于2023年第四季度上映，故

电影版权投资于这两个年度分类为

流动资产。

(vi) 于2022年3月31日，保本存款以人民

币列值并由于中国之银行发行。其

包含嵌入式衍生工具，厘定息率时

乃参考美元兑港元之汇率，其年利

率介乎1.00%至3.00%。

(vi) 投资基金以人民币列值并由中国非

上市实体发行。投资基金乃使用贴

现金流量法计量。预期年利率为

6%。投资基金于截至2023年3月31

日止年度到期且拖欠支付。

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

18. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS (Continued)

Notes: (Continued)

(vi) (Continued)

The investment funds are recognised as folows:

HK$’000

千港元

At 1 April 2021于2021年4月1日—

Acquisition of a subsidiary收购一间附属公司9,827

Interest received已收利息(825)

Fair value los recognised in profit or los于损益确认之公平值亏损(1,641)

Exchange adjustments汇兑调整(22)

At 31 March 2022于2022年3月31日7,339

Interest received已收利息(161)

Fair value los recognised in profit or los于损益确认之公平值亏损(6,601)

Exchange adjustments汇兑调整(577)

At 31 March 2023于2023年3月31日—

(vi) The fair values of the equity-linked notes as at 31 March 2022,

which amounted to HK$27,570,000, were determined based

on the market closing prices quoted by banks. The equity-

linked notes were matured during the year ended 31 March

2023.

The equity-linked notes are recognised as folows:

HK$’000

千港元

At 1 April 2021于2021年4月1日6,231

Acquisition of a subsidiary (note)收购一间附属公司（附注）7,058

Aditions (note)添置（附注）131,000

Disposals出售(31,248)

Fair value los recognised in profit or los于损益确认之公平值亏损(6,571)

Transfer to listed equity securities (note)转入上市股本证券（附注）(76,915)

Interest received已收利息(1,850)

Exchange adjustments汇兑调整(135)

At 31 March 2022于2022年3月31日27,570

Aditions (note)添置（附注）44,000

Disposals出售(43,312)

Fair value los recognised in profit or los于损益确认之公平值亏损(807)

Transfer to listed equity securities (note)转入上市股本证券（附注）(27,308)

Interest received已收利息(143)

At 31 March 2023于2023年3月31日—

18. 按公平值计入损益之金融资

产（续）

附注：（续）

(vi) （续）

投资基金确认如下：

(vi) 股票挂钩票据于2022年3月31日之公

平值为27,570,000港元，乃根据银行

所报收市价厘定。股票挂钩票据于

截至2023年3月31日止年度到期。

股票挂钩票据确认如下：

---

2023
2023年
HK$’000
千港元
1,095
624
471
1,095

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

18. FINANCIAL ASETS AT FAIR VALUE

THROUGH PROFIT OR LOS (Continued)

Notes: (Continued)

(vi) (Continued)

Note: Save as disclosed otherwise in the consolidated

financial statements, the Group had the folowing

non-cash transaction. During the year ended 31

March 2023, the Group acquired equity-linked notes

for HK$44,000,000 (2022: HK$138,058,000). These

equity-linked notes were linked to securities listed on

the Stock Exchange. Subsequent to the acquisition,

certain equity-linked notes of HK$27,308,000 (2022:

HK$76,915,000) were converted into listed equity

securities as the share price at date of maturity of the

underlying securities reached the strike price.

19. DEBT INSTRUMENTS AT FAIR VALUE

THROUGH OTHER COMPREHENSIVE

INCOME

2022年

HK$’000

千港元

Listed investments, at fair value:上市投资，按公平值：

Debt securities listed in Hong Kong

or overseas with fixed interests

ranging from 6.50% to 9.50%

(2022: 6.92% to 9.50) per anum

and maturity dates ranging from

11 April 2022 to 11 July 2025

(2022: 11 April 2022 to 21 January

2023) (Note)

于香港或海外上市之债务证

券，固定年利率介乎由

6.50%至9.50%（2022年：

6.92%至9.50%），到期日

为2022年4月11日至2025

年7月11日（2022年：2022

年4月11日至2023年1月21

日）（附注）4,884

Analysed as:分析为：

Curent asets流动资产4,884

Non-curent asets非流动资产—

4,884

Note: As at 31 March 2023, included in the balance is an amount of

HK$624,000 which is past due as at reporting date.

As at 31 March 2023 and 2022, debt instruments at FVTOCI

are stated at fair values which are determined based on the

quoted market closing prices available on the Stock Exchange

or overseas recognised stock exchanges.

18. 按公平值计入损益之金融资

产（续）

附注：（续）

(vi) （续）

附注： 除综合财务报表另有披露

外，本集团有以下非现金

交易。于截至2023年3月31

日止年度，本集团购入股

票挂钩票据44,000,000港

元（2022年：138,058,000

港元）。该等股票挂钩票据

乃与于联交所上市之证券

挂钩。购入后，若干股票

挂钩票据27,308,000港元

（2022年：76,915,000港元）

已转换为上市股本证券，

因相关证券股价于到期日

已达行使价格。

19. 按公平值计入其他全面收益

之债务工具

附注： 于2023年3月31日，结余包括于报

告日期逾期未交的624,000港元。

于2023年及2022年3月31日，按公平值计

入其他全面收益之债务工具按公平值列

账乃根据联交所或海外认可证券交易所

之所报收市价厘定。

---

2023
2023年
HK$’000
千港元
23,490
12,800
2,095
(1,771)
36,614
—
36,614
36,614

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

19. DEBT INSTRUMENTS AT FAIR VALUE

THROUGH OTHER COMPREHENSIVE

INCOME (Continued)

Debt instruments at FVTOCI are listed bonds with the credit

los alowance measured on 12m ECL basis when the credit

risk on financial instruments has not increased significantly

since initial recognition. For those credit-impaired bonds,

credit los alowance is measured using lifetime ECL. The

Group asesed the ECL for debt instruments at FVTOCI by

reference to credit rating of the bond investment by rating

agencies, macroeconomic factors afecting the respective

industry for each isuer, corporate historical default and los

rate and exposure of default of each bond investment.

Credit los alowance of HK$5,378,000 was recognised in

profit or los during the year ended 31 March 2023 (2022:

HK$22,286,000).

Details of impairment asesment are set out in note 39.

Al debt instruments at FVTOCI are denominated in US$, a

curency other than the functional curencies of the relevant

group entities, at the end of the reporting period.

20. DEBT INSTRUMENTS AT AMORTISED

COST

2022年

HK$’000

千港元

Unlisted debt instruments in Hong Kong香港非上市债务工具

Fixed-rate unsecured promisory note

(the “Promisory Note”) (note (a)

固定利率非担保承兑票据

（「承兑票据」）（附注(a)）23,340

Fixed-rate secured note (the “Secured

Note”) (note (b)

固定利率担保票据（「担保票据」）

（附注(b)）16,004

Other unsecured notes其他非担保票据18,918

Les: Impairment alowance减：减值拨备(1,890)

56,372

Analysed as:分析为：

Curent asets流动资产15,436

Non-curent asets非流动资产40,936

56,372

19. 按公平值计入其他全面收益

之债务工具（续）

当金融工具之信贷风险自初始确认以

来并无显著增加时，按公平值计入其

他全面收益之债务工具按12个月预期

信贷亏损基准计量信贷亏损拨备之

上市债券。就该等信贷减值债券而言，

信贷亏损拨备使用整个周期的预期

信贷亏损计量。本集团参考评级机构

对债券投资之信贷评级、影响各发行

人各自行业之宏观经济因素、企业历

史违约率及损失率以及各债券投资违

约风险，评估按公平值计入其他全面

收益之债务工具之预期信贷亏损。

截至2023年3月31日止年度，5,378,000

港元之信贷亏损拨备于损益内确认

（2022年：22,286,000港元）。

有关减值评估之详情载列于附注39。

于报告期末，所有按公平值计入其他

全面收益之债务工具以相关集团实体

功能性货币以外的货币美元计值。

20. 按摊销成本计量之债务工具

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

20. DEBT INSTRUMENTS AT AMORTISED

COST (Continued)

Notes:

(a) In May 2021, the Group and Lion Best Global Limited

(the “isuer”), an independent third party incorporated in

the British Virgin Islands, entered into a promisory note

agrement with principal amount of US$3,000,000 which

caried interest at 8% per anum and wil be fuly repayable on

the maturity date of 25 September 2025. At 31 March 2023,

the carying amount of the promisory note (net of impairment

alowance) was HK$22,576,000 (2022: HK$22,426,000).

(b) In January 2020, Mark Profit Development Limited (“Mark

Profit”), a wholy-owned subsidiary of the Company, entered

into a subscription agrement with Reliance Global Holdings

Limited (the “Note Isuer”), which its shares are listed on the

Stock Exchange, pursuant to which Mark Profit subscribed

the Secured Note isued by the Note Isuer in the principal

amount of HK$16,000,000, with interest rate of 7.125% per

anum, which HK$3,200,000 was repaid during the year

ended 31 March 2023. In January 2023, the Group entered

into a suplemental agrement to extend the maturity date

of the remaining principal amount of HK$12,800,000 to 16

January 2025, with interest rate unchanged. The Secured

Note is secured by a debenture incorporating by a first floating

charge over al the undertaking, property and asets of a

wholy-owned subsidiary of the Note Isuer.

The Promisory Note, Secured Note and other unsecured

notes were measured at amortised cost since the Group’s

busines model to hold these debt instruments is to hold

for colection of contractual cash flows, and the cash flows

represented solely payments of principal and interest on

the principal amount outstanding. The Group aseses the

ECL with reference to the internal credit rating of the isuer

asigned by the Group.

Reversal of credit los alowance of HK$119,000 (2022: credit

los alowance of HK$1,090,000) was recognised in profit or

los during the year ended 31 March 2023.

Details of impairment asesment are set out in note 39.

20. 按摊销成本计量之债务工具

（续）

附注：

(a) 于2021年5月，本集团与Lion Best

Global Limited（「发行人」）（一间于英

属维尔京群岛注册成立的独立第三

方）订立承兑票据协议，本金额为

3,000,000美元，年利率为8厘，并将

于到期日2025年9月25日悉数偿还。

于2023年3月31日，承兑票据之账面

值（扣除减值拨备）为22,576,000港元

（2022年：22,426,000港元）。

(b) 于2020年1月，本公司全资附属公司

卓益发展有限公司（「卓益」）与信保

环球控股有限公司（「票据发行人」，

其股份于联交所上市）订立认购协议，

据此，卓益以本金16,000,000港元认

购票据发行人发行的担保票据并按

年利率7.125%计息，截至2023年3月

31日止年度，偿还3,200,000港元。

于2023年1月，本集团订立补充协议

将剩余本金12,800,000港元的到期日

延长至2025年1月16日，利率不变。

担保票据乃以涉及票据发行人全资

附属公司的全部业务、物业及资产

之第一浮动押记之债权证作担保。

由于本集团持有该等债务工具之业务

模式将为收取合约现金流量而持有，

故承兑票据、担保票据及其他非担保

票据按摊销成本计量，且现金流量仅

代表本金额及未偿还本金利息之付款。

本集团参考其所指明的发行人之内部

信贷评级评估预期信贷亏损。

截至2023年3月31日止年度已于损益

确认信贷亏损拨备拨回为119,000港元

（2022年：信贷亏损拨备1,090,000港

元）。

减值评估详情载于附注39。

---

2023
2023年
HK$’000
千港元
298,671
2,136
300,807
(110,914)
189,893
159,272
30,621
189,893
120,638
69,255
189,893

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

21. LOANS RECEIVABLE

2022年

HK$’000

千港元

Fixed-rate loans receivable定息应收贷款342,252

Variable-rate loans receivable浮息应收贷款3,080

345,332

Les: Impairment alowance减：减值拨备(99,352)

245,980

Analysed as:分析为：

Curent asets流动资产152,031

Non-curent asets非流动资产93,949

245,980

Secured有抵押153,948

Unsecured无抵押92,032

245,980

No aged analysis is disclosed, as in the opinion of the

directors of the Company, the aged analysis does not give

aditional value in view of the nature of busines of loan

financing.

At 31 March 2023, the range of interest rate on the Group’s

fixed-rate loans receivable is 0% to 16% (2022: 2.3% to

16%) per anum and the range of interest rate on the Group’s

variable-rate loans receivable is prime rate les 1% to prime

rate (2022: prime rate les 1% to prime rate) per anum.

Impairment asesment

Before granting loans to outsiders, the Group aseses the

potential borower’s credit quality and defines credit limits

granted to each borower. The credit limits atributed to the

borowers are reviewed by the management regularly.

The management closely monitors the credit quality of loans

receivable amounting to HK$189,893,000 at 31 March 2023

(2022: HK$245,980,000). At 31 March 2023, alowance

for loans receivable amounted to HK$110,914,000 (2022:

HK$99,352,000). Except for those credit-impaired loans

receivable, there are no loans receivable which are past due

at the end of the reporting period.

21. 应收贷款

概无披露账龄分析，因本公司董事认

为，就贷款融资业务性质而言，账龄

分析并无带来额外价值。

于2023年3月31日，本集团之定息应

收贷款每年利率介乎0%至16%（2022

年：2.3%至16%）及本集团之浮息应收

贷款每年利率介乎最优惠利率减1%

至最优惠利率（2022年：最优惠利率

减1%至最优惠利率）。

减值评估

在授出贷款予外来者前，本集团评估

潜在借款人之信贷质素及厘定授予每

位借款人之信贷额。管理层定期检讨

给予借款人之信贷额。

管理层紧密监控于2023年3月31日

价值为189,893,000港元（2022年：

245,980,000港元）之应收贷款信贷质

素。于2023年3月31日，应收贷款拨备为

110,914,000港元（2022年：99,352,000

港元）。除信贷减值的应收贷款外，于

报告期末概无逾期之应收贷款。

---

(153)	(4,848)	(5,001)
270	16,000	16,270
293	—	293
410	11,152	11,562
4,002	106,912	110,914

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

减值评估（续）

减值评估详情载于附注39。

应收贷款之减值拨备变动如下：

21. LOANS RECEIVABLE (Continued)

Impairment asesment (Continued)

Details of impairment asesment are set out in note 39.

The movement of impairment alowance for loans receivable

is as folows:

12m ECL

Lifetime ECL

— credit-

impairedTotal

12个月预期

信贷亏损

整个周期的

预期信贷

亏损—

信贷减值总额

HK$’000HK$’000HK$’000

千港元千港元千港元

At 1 April 2021于2021年4月1日5,57575,20280,777

Changes due to loans receivable

recognised as at 31 March

于2021年3月31日已确认

应收贷款所致的变动

— Repayments (note (i)—偿还（附注(i)）(465)(7,812)(8,277)

— Net remeasurement of ECL

(note (i)

—重新计量净预期信

贷亏损（附注(i)）(1,844)15,46713,623

Changes due to new loans arising

from acquisition of a subsidiary

收购一间附属公司产生新

贷款所致的变动

— Setlement by properties

(note (v)

— 以物业结付

（附注(v)）—(8,649)(8,649)

— Impairment los recognised

(note (iv)

— 已确认减值亏损

（附注(iv)）5221,55221,604

New loans granted (note (i)已授新贷款（附注(i)）274—274

(1,983)20,55818,575

At 31 March 2022于2022年3月31日3,59295,76099,352

Changes due to loans receivable

recognised as at 31 March

于2022年3月31日已确认

应收贷款所致的变动

— Repayments (note (i)—偿还（附注(i)）

— Net remeasurement of ECL

(note (i)

—重新计量净预期信

贷亏损（附注(i)）

New loans granted (note (i)已授新贷款（附注(i)）

At 31 March 2023于2023年3月31日

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

减值评估（续）

附注：

(i) 减值亏损拨回之5,001,000港元（2022

年：8,277,000港元）与已于本年度悉

数偿还之账面总值为52,524,000港元

（2022年：41,154,000港元）之应收贷

款有关。

(i) 重新计量预期信贷亏损之16,270,000

港元（2022年：13,623,000港元）与账

面总值为292,807,000港元（2022年：

180,438,000港元）之应收贷款有关。

(i) 减值亏损之293,000港元（2022年：

274,000港元）与于本年度新授出之

账面总值为8,000,000港元（2022年：

77,700,000港元）之应收贷款有关。

(iv) 截至2022年3月31日止年度，减值亏

损21,604,000港元与于过往年度所

收购一间附属公司产生之账面总值

为87,194,000港元之应收贷款有关。

(v) 截至2022年3月31日止年度，收购高

山产生之无抵押应收贷款账面总值

11,719,000港元已作进一步减值，减

值金额为8,649,000港元。随后，应

收贷款及相关应收利息1,084,000港

元均以公平值为40,000,000港元之

物业结付，构成非现金交易，故本

年度录得结付物业应收贷款之收益

35,846,000港元。

21. LOANS RECEIVABLE (Continued)

Impairment asesment (Continued)

Notes:

(i) The reversal of impairment los of HK$5,001,000 (2022:

HK$8,277,000) was related to loans receivable with gros

carying amount of HK$52,524,000 (2022: HK$41,154,000)

which has ben fuly repaid during the year.

(i) The remeasurement of ECL of HK$16,270,000 (2022:

HK$13,623,000) was related to loans receivable with gros

carying amount of HK$292,807,000 (2022: HK$180,438,000).

(i) The impairment los of HK$293,000 (2022: HK$274,000)

was related to loans receivable with gros carying amount

of HK$8,000,000 (2022: HK$77,700,000) which are newly

granted during the year.

(iv) During the year ended 31 March 2022, the impairment los

of HK$21,604,000 was related to loans receivable with gros

carying amount of HK$87,194,000 which are arising from a

subsidiary acquired during prior year.

(v) During the year ended 31 March 2022, unsecured loans

receivable arising from acquisition of Eminence with gros

carying amount of HK$11,719,000 have ben further

impaired for an amount of HK$8,649,000. Subsequently,

the loans receivable and the relevant interest receivable of

HK$1,084,000 have ben setled by properties with properties

with fair value of HK$40,000,000, which constituted a

non-cash transaction and resulted in a gain on setlement of

loans receivable by properties of HK$35,846,000 during the

year.

---

6,563	500	7,063
2,839	—	2,839
(3,207)	—	(3,207)
(401)	—	(401)
53	—	53
(5,847)	—	(5,847)
—	500	500

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

22. 无形资产

附注：

(i) 于2022年3月31日，本集团之加密货

币资产为6,563,000港元，该金额

经重估列账，即加密货币资产参照

其市价厘定之公平值。倘本集团的

加密货币资产未被重估，则会按历

史成本计入该等综合财务报表，且

其于2022年3月31日的账面值将达

7,397,000港元（2023年：无）。

截至2023年3月31日止年度，加密货

币资产交易平台破产，本集团全面

减值剩余加密货币资产。

截至2023年及2022年3月31日止年度，

第3级公平值等级概无任何转入或转出。

22. INTANGIBLE ASETS

Crypto

asetsTrading rightTotal

加密货币

资产交易权总额

HK$’000HK$’000HK$’000

千港元千港元千港元

(note i)(note i)

（附注i）（附注i）

COST OR REVALUED AMOUNT成本或重估金额

At 1 April 2021于2021年4月1日—500500

Aditions添置10,733—10,733

Los on revaluation重估亏损(723)—(723)

Disposal出售(3,447)—(3,447)

At 31 March 2022于2022年3月31日

Aditions添置

Impairment los减值亏损

Disposal出售

Exchange adjustments汇兑调整

Los on revaluation重估亏损

At 31 March 2023于2023年3月31日

Notes:

(i) As at 31 March 2022, the Group’s crypto asets were caried

at a revalued amount of HK$6,563,000 being the fair value

of the crypto asets determined by reference to their market

price. If the crypto asets of the Group had not ben revalued,

they would have ben included in these consolidated financial

statements at historical cost and their carying amounts would

have ben HK$7,397,000 as at 31 March 2022 (2023: nil).

During the year ended 31 March 2023, the crypto asets

trading platform went into bankruptcy and the Group fuly

impaired the remaining crypto asets.

There were no transfers into or out of Level 3 during the years

ended 31 March 2023 and 2022.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

附注：（续）

(i) 于2023年及2022年3月31日，本集团

拥有以成本计算的账面值500,000港

元之交易权，该交易权使弘雅资本

有限公司（「弘雅资本」，本公司之一

间全资附属公司）有资格于联交所进

行买卖，以进行证券交易及经纪活

动。弘雅资本可使用没有期限之交

易权以产生现金流量净额。因此，

本公司管理层认为交易权为无限使

用年期因预期其可无限期贡献现金

流量净额。交易权不会被摊销直至

其使用年期厘定为有限。此交易权

将于每年及每当显示其有可能减值

时进行减值测试。于2023年及2022

年3月31日，由于涉及之金额并不重

大，弘雅资本之交易权没有减值亏

损被确认。

23. 持作出售发展物业

本集团之持作出售发展物业乃位于香

港。

于2023年3月31日，2,595,506,000港

元（2022年：1,850,951,000港元）之持

作出售发展物业预期于报告期末之后

十二个月内完成，余下之持作出售发

展物业则预期于报告期末十二个月之

后完成。

于2023年及2022年3月31日，本集团就

持作出售发展物业进行之可变现净值

评估乃参考与本集团没有关连之独立

合资格专业物业估值师行之估值。该

等估值乃根据剩余估值法得出。于过

往年度录得减值之持作出售发展物业

可变现净估值于2023年3月31日有所

上升，由于这两个年度房地产市场从

2019冠状病毒病疫情中逐渐复苏，损

益内已确认拨回净额11,832,000港元

（2022年：1,629,000港元）。

22. INTANGIBLE ASETS (Continued)

Notes: (Continued)

(i) As at 31 March 2023 and 2022, the Group has a trading right,

which is stated at cost, with carying value of HK$500,000

that confers eligibility of Constance Capital Limited

(“Constance Capital”), a wholy-owned subsidiary of the

Company, to trade on the Stock Exchange for the purpose

of securities dealing and broking. The trading right has no

foreseable limit to the period that Constance Capital can

use to generate net cash flows. As a result, the trading right

is considered by management of the Company as having

an indefinite useful life because it is expected to contribute

to net cash inflows indefinitely. The trading right wil not be

amortised until its useful life is determined to be finite. It wil

be tested for impairment anualy and whenever there is an

indication that it may be impaired. At 31 March 2023 and

2022, no impairment los has ben recognised in respect

of Constance Capital’s trading right as amount involved is

insignificant.

23. PROPERTIES HELD FOR DEVELOPMENT

FOR SALE

The Group’s properties held for development for sale are

situated in Hong Kong.

At 31 March 2023, HK$2,595,506,000 (2022:

HK$1,850,951,000) of properties held for development for

sale are expected to be completed within twelve months

after the end of the reporting period, while the rest are

expected to be completed more than twelve months after

the end of the reporting period.

As at 31 March 2023 and 2022, the Group performed

asesment of net realisable value on its properties held

for development for sale with reference to valuations made

by independent qualified profesional property valuers not

conected with the Group. The valuations were arived at

by using the residual method. As at 31 March 2023, there

was an increase in the estimated net realisable value of the

properties held for development for sale which were writen

down in prior years, a net write-back of HK$11,832,000 (2022:

HK$1,629,000) was recognised in profit or los due to the

gradual recovery of property market from Covid-19 pandemic

in both years.

---

4,260,954

2023
2023年
HK$’000
千港元
(242,197)
148,221
11,832

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

租约土地部分析：

租约土地部分之账面值以成本减去任

何累计折旧和任何减值损失计量。剩

余价值确定为租约土地部分之估计处

置价值。考虑到2023年及2022年3月

31日之估计残值，未对租约土地计提

折旧费用。

于两个年度，本集团所有持作出售发

展物业已抵押以取得授予本集团之银

行融资。

23. PROPERTIES HELD FOR DEVELOPMENT

FOR SALE (Continued)

Analysis of leasehold lands component:

HK$’000

千港元

As at 31 March 2023于2023年3月31日

Carying amount账面值

As at 31 March 2022于2022年3月31日

Carying amount账面值4,112,733

2022年

HK$’000

千港元

Operating cash outflows经营现金流出(512,820)

Aditions添置3,273,627

Write-back拨回1,629

The carying amount of leasehold lands is measured at cost

les any acumulated depreciation and any impairment

loses. The residual values are determined as the estimated

disposal value of the leasehold land component. No

depreciation charge is made on the leasehold lands taking

into acount the estimated residual values as at 31 March

2023 and 2022.

Al properties held for development for sale have ben

pledged to secure banking facilities granted to the Group in

both years.

---

2023
2023年
HK$’000
千港元
—
1,015
26,996
774
4,456
9,000
8,725
—
1,921
13,343
66,230

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

24. 贸易及其他应收款项

附注：

(i) 于截至2023年3月31日止年度，本集

团与若干员工订立数份贷款协议。

根据贷款协议，员工贷款为无抵押、

固定年利率2%，及按要求偿还。

(i) 本集团就以个人证券作为抵押品的

证券交易向若干个人提供保证金融

资。证券分配有特定的保证金比率

以计算保证金值。如果保证金融资

的应收账款之未偿还金额超过所存

证券的合格保证金价值，则需要额

外的资金或抵押品。因为本公司董

事认为，鉴于保证金融资的性质，

账龄分析不会提供额外价值，因此

无披露账龄分析。

(i) 应收合营公司款项为无抵押、免息，

及按要求偿还。

24. TRADE AND OTHER RECEIVABLES

2022年

HK$’000

千港元

Trade receivables from contract with

customers

来自客户合约之贸易应收款项

Lease receivables租赁应收款项6,048

Prepayments预付款项1,020

Interest receivable应收利息1,032

Escrow deposits for properties

held for sale

持作出售物业之托管按金

16,541

Staf loans (note i)员工贷款（附注i）—

Acounts receivable from margin

financing (note i)

保证金融资应收账款（附注i）

24,093

Refundable stamp duty可退还印花税103,160

Amounts due from joint ventures

(note i)

应收合营公司款项（附注i）

Other receivables and deposits其他应收款项及按金12,929

165,375

Notes:

(i) During the year ended 31 March 2023, the Group entered into

several loan agrements with certain staf. Pursuant to the

loan agrements, the staf loans were unsecured with fixed

interest rate at 2% per anum and repayable on demand.

(i) The Group provides margin financing to certain individuals for

securities transactions secured by the individuals securities

held as colateral. Securities are asigned with specific

margin ratios for calculation margin values. Aditional funds

or colateral are required if the outstanding amounts of

acounts receivable from margin financing exced the eligible

margin value of the securities deposited. No aging analysis is

disclosed as in the opinion of the directors of the Company,

the aging analysis does not give aditional value in view of the

nature of margin financing.

(i) The amounts due from joint ventures are unsecured,

interest-fre and repayable on demand.

---

2023
2023年
HK$’000
千港元
761
109
145
1,015

2023
2023年
HK$’000
千港元
6,719
4,695

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

本集团没有给予物业投资分部的租户

任何信贷期。贸易应收款项及租赁应

收款项于报告期末根据发票日期之账

龄分析如下：

贸易及其他应收款项减值评估详情载

于附注39。

由于本公司董事认为金额并不重大，

故并无就贸易及其他应收款项确认信

贷亏损作出拨备。

25. 现金及现金等价物

现金及现金等价物包括活期存款及

短期存款，以满足本集团的短期现金

承担，按市场年利率由0.001%至3.7%

（2022年：0.001%至1%）。

本集团以相关集团实体的功能货币以

外的货币列值之现金及现金等价物载

列如下：

24. TRADE AND OTHER RECEIVABLES

(Continued)

The Group did not grant any credit period to its tenants in

property investment segment. The aged analysis of trade

receivables and lease receivables, based on invoice date, at

the end of the reporting period is as folows:

2022年

HK$’000

千港元

0–60 days0–60日6,280

61–90 days61–90日—

91–120 days91–120日275

6,555

Details of impairment asesment of trade and other

receivables are set out in note 39.

No credit los alowance has ben recognised on the trade

and other receivables as the directors of the Company

consider that the amount is imaterial.

25. CASH AND CASH EQUIVALENTS

Cash and cash equivalents include demand deposits and

short term deposits for the purpose of meting the Group’s

short term cash comitments, which cary interest at market

rates range from 0.001% to 3.7% (2022: 0.001% to 1%) per

anum.

The Group’s cash and cash equivalents that are denominated

in curencies other than the functional curencies of the

relevant group entries are set out below:

2022年

HK$’000

千港元

US$美元7,251

SGD新加坡元85

---

2023
2023年
HK$’000
千港元
29,622
39,149
11,648
7,195
—
9,832
21,474
118,920

2023
2023年
HK$’000
千港元
29,622
—
29,622

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

26. 贸易及其他应付款项以及合

约负债

贸易及其他应付款项

附注：

(i) 应付保修金乃就建筑工程对分包商

扣起，本集团将于工程完结后十二

个月内发放。

(i) 该金额代表贷款融资业务之一位借

款人就获授贷款而交出作为抵押品

之款项。该金额已于截至2023年3月

31日止年度偿还贷款后偿还给借款

人。

根据报告期末发票日期而厘定之贸易

应付款项账龄分析如下。购货之平均

信贷期为30日。

26. TRADE AND OTHER PAYABLES AND

CONTRACT LIABILITIES

Trade and other payables

2022年

HK$’000

千港元

Trade payables贸易应付款项20,655

Retention payable (note (i)应付保修金（附注(i)）27,078

Rental deposits received and rental

received in advance

已收租金按金及预收租金

23,880

Interest payable应付利息6,479

Guarante money received (note (i)已收保证金额（附注(i)）10,000

Other taxes payable其他应付税项6,194

Acruals and other payables应计费用及其他应付款项58,818

153,104

Notes:

(i) Retention payable is witheld from subcontractors and wil be

released by the Group within twelve months upon completion

of their works.

(i) The amount represents money received from a borower of

the loan financing busines as security for loans granted. The

amount has ben repaid to the borower upon the repayment

of loans during the year ended 31 March 2023.

The aged analysis of trade payables determined based on

invoice date at the end of the reporting period is as folows.

The average credit period on purchases of gods is 30 days.

2022年

HK$’000

千港元

0–60 days0–60日20,567

Over 90 days超过90日88

20,655

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

26. 贸易及其他应付款项以及合

约负债（续）

合约负债

本集团与客户签订销售物业买卖协议时

收取客户按金。客户按金确认为合约负

债，直至客户取得物业控制权。于2023

年3月31日，合约负债为29,085,000港元

（2022年：16,534,000港元及于2021年4

月1日：6,276,000港元）。上年度结转合

约负债已于本年度悉数确认为营业额。

合约负债预期于已落成物业的控制权转

移至客户起一年内结付。

27. 应付一位非控股东款项

该款项为无抵押、免息、按要求偿还

及非贸易之性质。

26. TRADE AND OTHER PAYABLES AND

CONTRACT LIABILITIES (Continued)

Contract liabilities

The Group receives deposits from customers when they

sign the sale and purchase agrement of sales of properties.

The deposits from customers are recognised as contract

liabilities until the customers obtain control of the properties.

At 31 March 2023, the contract liabilities amounted to

HK$29,085,000 (2022: HK$16,534,000 and 1 April 2021:

HK$6,276,000). The contract liabilities brought forward from

prior year were fuly recognised as revenue during the year.

Contract liabilities are expected to be setled within a year

when control of the completed properties are transfered to

the customer.

27. AMOUNT DUE TO A

NON-CONTROLING SHAREHOLDER

The amount is unsecured, interest-fre, repayable on demand

and non-trade in nature.

---

2023
2023年
HK$’000
千港元
1,615,464
884,750
876,325
152,638
3,529,177
(1,615,464)
1,913,713

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

28. 有抵押银行借贷

于2023年3月31日，本集团之有抵押银

行借贷每年以香港银行同业拆息（「香

港银行同业拆息」）加1.0%至1.825%、

伦敦银行同业拆息（「伦敦银行同业拆

息」）加0.8%至伦敦银行同业拆息加

1.0%（2022年：香港银行同业拆息加

1.0%至1.825%，伦敦银行同业拆息

加0.8%至伦敦银行同业拆息加1.0%）

计息，实际年利率乃由4.21%至5.86%

（2022年：1.24%至2.11%）。该等贷款

乃以若干资产作为抵押并载于附注

31。所得款项主要用作出资收购投资

物业、发展物业以及购买金融产品。

28. SECURED BANK BOROWINGS

2022年

HK$’000

千港元

Carying amount repayable as

folows (based on the scheduled

repayment dates set out in the loan

agrements):

应偿还之账面值如下（根据载

列于贷款协议之指定偿还日

期）：

— within one year— 一年内1,206,455

— within a period of more than one

year but not exceding two

years

— 在超过一年但不超过两

年的时间内

888,846

— within a period of more than two

years but not exceding five

years

— 在超过两年但不超过五

年的时间内

1,237,338

— within a period of more than five

years

— 在五年以上的时间内

230,065

3,562,704

Les: Amount due within one year

shown under curent liabilities

减：于流动负债项下之

一年内到期金额(1,206,455)

Amount due after one year shown

under non-curent liabilities

于非流动负债项下之

一年后到期金额2,356,249

At 31 March 2023, the Group’s secured bank borowings

cary interest ranging from the Hong Kong Inter-Bank Ofered

Rate (“HIBOR”) plus 1.0% to 1.825%, the London Inter-Bank

Ofered Rate (“LIBOR”) plus 0.8% to LIBOR plus 1.0%

(2022: HIBOR plus 1.0% to 1.825%, LIBOR plus 0.8% to

LIBOR plus 1.0%) per anum, with efective interest ranging

from 4.21% to 5.86% (2022: 1.24% to 2.11%) per anum.

The loans are secured by certain asets as set out in note

31. The proceds were mainly used to finance acquisition

of investment properties, development of properties and

acquisition of financial products.

---

2023
2023年
HK$’000
千港元
4,372
21,530

2023
2023年
HK$’000
千港元
16,862
(24,537)
(7,675)

(14,788)	1,793	(3,867)	24,537	7,675

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

本集团以相关集团实体功能货币以外

货币列值之有抵押银行借贷载列如下：

29. 递延税项

下文为于年内及过往年度确认的主要

递延税项（资产）负债及其变动：

28. SECURED BANK BOROWINGS (Continued)

The Group’s secured bank borowings that are denominated

in curencies other than the functional curencies of the

relevant group entities are set out below:

2022年

HK$’000

千港元

HK$港元10,767

US$美元20,513

29. DEFERED TAXATION

2022年

HK$’000

千港元

Defered tax asets递延税项资产13,559

Defered tax liabilities递延税项负债(23,955)

(10,396)

The folowings are the major defered tax (asets) liabilities

recognised and movements thereon during the curent and

prior years:

ECL

alowance

Acelerated

tax

depreciationTax loses

Revaluation

of propertiesTotal

预期信贷

亏损拨备

加速税项

折旧税项亏损物业重估总计

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

At 1 April 2021于2021年4月1日(8,456)1,657(1,925)—(8,724)

Acquisition of a subsidiary (note 16)收购一间附属公司（附注16）(8,250)—19,76711,517

Charge (credit) to profit or los于损益扣除（抵免）4,136(172)(549)3,7187,133

Exchange adjustments汇兑调整—470470

At 31 March 2022于2022年3月31日(12,570)1,485(2,474)23,95510,396

(Credit) charge to profit or los于损益（抵免）扣除(2,218)308(1,393)2,191(1,112)

Exchange adjustments汇兑调整—(1,609)(1,609)

At 31 March 2023于2023年3月31日

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

于2023年3月31日，本集团有未动用税

项亏损为446,719,000港元（2022年：

305,965,000港元），可用于抵销未来溢

利。其中于2023年3月31日之税项亏损

23,438,000港元（2022年：14,993,000

港元）已确认为递延税项资产。由于无

法预计未来溢利流入，故并无确认余下

423,281,000港元（2022年：290,972,000

港元）之税项亏损为递延税项资产。税

项亏损可无限期结转。

于2023年3月31日，本集团的可扣减

临时差额为94,173,000港元（2022

年：122,978,000港元）。已就该等临

时差额当中之89,627,000港元（2022

年：76,184,000港元）确认递延税项。

概无就余下4,546,000港元（2022年：

46,794,000港元）之可扣减临时差额确

认递延税项资产，因为应课税溢利可能

无法用于抵扣可扣减临时差额可动用之

税项资产。

根据中国企业所得税法，自2008年1

月1日起，中国附属公司赚取溢利所宣

派之股息须缴纳预扣税。于2023年3

月31日，由于涉及金额并不重大（2022

年：累计亏损），因此综合财务报表并

未就中国附属公司累计溢利应占临时

性差额人民币58,794,000元计提递延

税项。

29. DEFERED TAXATION (Continued)

At 31 March 2023, the Group has unused tax loses of

HK$446,719,000 (2022: HK$305,965,000) available for

ofset against future profits. A defered tax aset had

ben recognised in respect of HK$23,438,000 (2022:

HK$14,993,000) of such loses as at 31 March 2023.

No defered tax aset has ben recognised in respect

of the remaining tax loses of HK$423,281,000 (2022:

HK$290,972,000) due to the unpredictability of future profits

streams. The tax loses can be caried forward indefinitely.

At 31 March 2023, the Group has deductible temporary

diferences of HK$94,173,000 (2022: HK$122,978,000).

A defered tax has ben recognised in respect of

HK$89,627,000 (2022: HK$76,184,000) of such temporary

diferences. No defered tax aset has ben recognised in

relation to the remaining deductible temporary diference of

HK$4,546,000 (2022: HK$46,794,000) as it is not probable

that taxable profit wil be available against which the

deductible temporary diferences can be utilised.

Under the EIT Law of PRC, witholding tax is imposed

on dividends declared in respect of profits earned by PRC

subsidiaries from 1 January 2008 onwards. At 31 March

2023, defered taxation has not ben provided for in the

consolidated financial statements in respect of temporary

diferences atributable to acumulated profits of the PRC

subsidiaries amounting to RMB58,794,000 as the amount

involved is insignificant (2022: acumulated loses).

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

30. 股本

截至2022年3月31日止年度，本公司于

联交所回购其股份如下：

上述股份于购买后注销。于两个年度

内，本公司之附属公司概无购买、出

售或赎回本公司任何上市证券。

30. SHARE CAPITAL

Nominal value

per share

Number of

sharesAmount

每股面值股份数目金额

HK$HK$’000

港元千港元

Authorised:法定：

At 1 April 2021, 31 March 2022 and

31 March 2023

于2021年4月1日、2022年

3月31日及2023年3月31日0.110,000,000,0001,000,000

Isued and fuly paid:已发行及缴足：

At 1 April 2021于2021年4月1日0.182,200,4038,220

Share repurchase and cancelation股份回购及注销0.1(8,212,000)(821)

At 31 March 2022 and 31 March 2023于2022年3月31日及

2023年3月31日0.173,988,4037,399

During the year ended 31 March 2022, the Company

repurchased its own shares on the Stock Exchange as

folows:

Number of

shares

Price per shareAgregate

consideration

paid

每股价格

HighestLowest

Month of repurchase回购月份每股面值最高最低已付总代价

HK$HK$HK$’000

港元港元千港元

For the year ended 31 March 2022截至2022年3月31日止年度

August 20212021年8月1,371,0004.003.905,416

September 20212021年9月3,007,0003.983.9511,979

October 20212021年10月2,616,0003.873.8710,163

November 20212021年11月125,0004.704.70590

December 20212021年12月872,0004.804.604,137

February 20222022年2月20,0004.004.0080

March 20222022年3月201,0004.054.00847

8,212,00033,212

The above shares were canceled upon purchase. None of

the Company’s subsidiaries purchased, sold or redemed

any of the Company’s listed securities for both years.

---

2023
2023年
HK$’000
千港元
190,924
2,151,841
20,703
13,626
4,770,716
703,439
7,851,249

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

31. 资产抵押

于报告期末，本集团抵押予银行作为

其授予本集团信贷额度之资产如下：

于2023年3月31日，本集团一间附属

公司持有300,000,000股（2022年：

300,000,000股）公平值为11,400,000港

元（2022年：37,200,000港元）之高山股

份已抵押予银行。

此外，上述投资物业之租金及上述持

作出售发展物业及持作出售物业之未

来销售所得款项及租金亦抵押予银行。

31. PLEDGE OF ASETS

At the end of the reporting period, the folowing asets of

the Group were pledged to banks to secure credit facilities

granted to the Group:

2022年

HK$’000

千港元

Owned properties自置物业196,728

Investment properties投资物业1,993,080

Listed equity securities in Hong Kong

and overseas

香港及海外之上市股本证券

82,218

Life insurance policies人寿保单12,914

Properties held for development for sale持作出售发展物业4,418,372

Properties held for sale持作出售物业761,499

7,464,811

At 31 March 2023, 300,000,000 shares (2022: 300,000,000

shares) of Eminence with fair value of HK$11,400,000 (2022:

HK$37,200,000) held by a subsidiary of the Group is pledged

to a bank.

In adition, rentals in respect of the above investment

properties and future sale proceds and rentals in respect

of the above properties held for development for sale and

properties held for sale are also pledged to banks.

---

2023
2023年
HK$’000
千港元
47,857
(6,339)
41,518

2023
2023年
HK$’000
千港元
35,430
22,477
2,766
—
—
—
60,673

2023
2023年
HK$’000
千港元
19,635
—
19,635

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

32. 经营租约安排

本集团作为出租人

未贴现之租赁应收租赁付款如下：

33. 承担

32. OPERATING LEASE ARANGEMENTS

The Group as lesor

2022年

HK$’000

千港元

Property rental income earned during

the year

于年内赚取之物业租金收入

65,283

Les: Outgoings减：支出(8,122)

Net rental income租金收入净额57,161

Undiscounted lease payments receivable on leases are as

folows:

2022年

HK$’000

千港元

Within one year一年内48,164

In the second year第二年内30,755

In the third year第三年内17,813

In the fourth year第四年内4,184

In the fifth year第五年内3,417

After five years五年后2,513

106,846

33. COMITMENTS

2022年

HK$’000

千港元

Capital expenditure contracted for but not

provided in the consolidated financial

statements in respect of

已订约但尚未于综合财务

报表中拨备之资本开支

涉及

— interest in Limited Partnership (note)— 有限合伙权益（附注）19,510

— film right investment— 电影版权投资829

20,339

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

附注： 于2023年3月31日涉及以有限合伙人

身分认购有限合伙的权益的金额为

2,500,000美元（相当于19,635,000港

元）（2022年：2,500,000美元（相当于

19,510,000港元）。有限合伙的目的

主要为透过投资亚太区及欧洲股权及

股权相关证券及具有相似投资重点的

投资组合基金，以获得资本增值。有

限合伙的业务将由单一普通合伙人（「普

通合伙人」）经营及管理，彼将作为有

限合伙的代理人，而有限合伙的投资

委员会（由与本集团概无关连的个人

组成）将参照投资目标决定及批准有

限合伙的一切投资及撤资决策。有限

合伙的有限合伙人（包括本集团）不会

在业务及事务管理或经营上参与有限

合伙的营运，惟获普通合伙人书面同

意除外。该交易的详情载于高山日期

为2019年3月27日及2019年5月10日的

公布。

34. 退休福利计划

本集团根据香港强制性公积金计划条

例，营运界定供款强制性公积金退休

福利计划（「强积金计划」）。于强积金

计划下，雇员须根据每月薪金供款5%

或最多为1,500港元，雇员并可选择作

出额外供款。雇主每月供款为按雇员

之每月薪金计算供款5%或最多为1,500

港元（「强制性供款」）。雇员于65岁退

休时、死亡或完全丧失行为能力时，

可享有雇主强制性供款之100%。

于中国之附属公司之雇员为中国政府

设立之国家资助退休金计划成员。附

属公司须按薪金若干百分比向退休金

计划供款。本集团之责任仅为就退休

金计划作出所规定之供款。

33. COMITMENTS (Continued)

Note: The amount at 31 March 2023 represented US$2,500,000

(equivalent to HK$19,635,000) (2022: US$2,500,000

(equivalent to HK$19,510,000) for subscription for interest

in the Limited Partnership as a limited partner. The purpose

of the Limited Partnership is primarily achieving capital

apreciation and participation through investments in equity

and equity-related securities in Asia-Pacific and Europe and

portfolio funds with a similar investment focus. The busines

of the Limited Partnership wil be conducted and managed

by one single general partner (the “General Partner”)

who wil act as agent of the Limited Partnership while the

investment comite of the Limited Partnership (comprising

individuals who are not conected with the Group) shal

decide and aprove al investment and divestment decisions

of the Limited Partnership with reference to the investment

objective. The limited partners of the limited partnership,

including the Group, shal take no part in the operation of

the Limited partnership on the management or conduct of

the busines and afairs except with the writen consent of

the General Partner. Details of this transaction are set out in

Eminence’s anouncements dated 27 March 2019 and 10

May 2019.

34. RETIREMENT BENEFITS SCHEMES

The Group operates a defined contribution Mandatory

Provident Fund retirement benefits scheme (the “MPF

Scheme”) under the Hong Kong Mandatory Provident

Fund Schemes Ordinance. Under the MPF Scheme, the

employes are required to contribute 5% of their monthly

salaries or up to a maximum of HK$1,500 and they can

chose to make aditional contributions. The employer’s

monthly contributions are calculated at 5% of the employe’s

monthly salaries or up to a maximum of HK$1,500 (the

“mandatory contributions”). The employes are entitled to

100% of the employer’s mandatory contributions upon their

retirement at the age of 65, death or total incapacity.

Employes of the subsidiaries in the PRC are members of

the state-sponsored pension scheme operated by the PRC

government. The subsidiaries are required to contribute a

certain percentage of their payrol to the pension scheme

to fund the benefits. The only obligation of the Group with

respect to the pension scheme is to make the required

contributions.

---

2023
2023年
HK$’000
千港元
1,080

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

两个年度并没有没收供款可用作抵销

雇主供款。已于综合损益及其他全面

收益表中处理之雇主供款如下：

于2023年及2022年3月31日，并没有没

收供款可用作减低未来年度之应付供

款。

35. 购股权计划

本公司购股权计划

于2012年7月5日本公司股东批准一项

购股权计划（「2012年永义国际购股权

计划」）。根据2012年永义国际购股权

计划，本公司董事可绝对酌情向所有

董事（包括任何执行及非执行董事）、

本集团之全职雇员及顾问授出购股

权，以认购本公司之股份。2012年永

义国际购股权计划除非以其他方式注

销或修改，否则由2012年7月5日起计

十年内一直生效，并于2022年7月4日

到期。

2012年永义国际购股权计划旨在鼓励

予合资格参与者致力提升本公司及其

股份之价值以符合本公司及其股东之

整体利益。

34. RETIREMENT BENEFITS SCHEMES

(Continued)

There were no forfeited contributions utilised to ofset

employers’ contributions for both years. The employers’

contributions which have ben dealt with in the consolidated

statement of profit or los and other comprehensive income

were as folows:

2022年

HK$’000

千港元

Employers’ contributions recognised in

profit or los

于损益中确认之雇主供款

1,117

At 31 March 2023 and 2022, there were no forfeited

contributions available to reduce the contributions payable in

the future years.

35. SHARE OPTION SCHEMES

Share option scheme of the Company

On 5 July 2012, a share option scheme (the “2012 EI

Scheme”) was aproved by the shareholders of the

Company. Under the 2012 EI Scheme, the directors of the

Company might at their absolute discretion grant options

to al directors (including any executive and non-executive

directors), ful-time employes and consultants of the Group

to subscribe for shares in the Company. The 2012 EI Scheme

was valid for ten years comencing 5 July 2012, unles

otherwise canceled or amended, and expired on 4 July

2022.

The purposes of the 2012 EI Scheme were to encourage

eligible participants to work towards enhancing the value of

the Company and its shares for the benefit of the Company

and its shareholders as a whole.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

本公司购股权计划（续）

可于2012年永义国际购股权计划所有

已授出之购股权予以行使时发行之最

高股份数目，不得超逾于2012年永义

国际购股权计划采纳日期之已发行股

份10%。可于2012年永义国际购股权

计划及本公司其他购股权计划所有已

授出但尚未行使之购股权予以行使时

发行之股份数目之整体上限，不得超

逾不时已发行股份30%。

向本公司任何董事、主要行政人员或

主要股东或任何彼等各自之联系人授

出之每项购股权，均须取得本公司独

立非执行董事批准。倘向本公司主要

股东或独立非执行董事或任何彼等各

自之联系人授出任何购股权，而将导

致在12个月期间内，向该名人士已授

出及将授出之所有购股权获行使时已

发行及将发行之股份总数，超逾本公

司已发行股份0.1%，及根据于每次授

出日期于联交所之每日报价表所列之

本公司股份收市价计算之股份总值超

逾5,000,000港元时，此等进一步授出

购股权须取得股东之批准，而本公司

之关连人士须在表决时放弃投票。

受上文所述之限制下，在任何12个月

期间内，向各承授人已授出及将授出

之购股权（包括已行使及尚未行使之

购股权）获行使时已发行及将发行之

股份总数，不得超逾本公司已发行股

份1%。任何进一步授出超逾该上限

之购股权须取得股东批准，而承授人

及其联系人须在表决时放弃投票。

35. SHARE OPTION SCHEMES (Continued)

Share option scheme of the Company (Continued)

The maximum number of shares which might be isued

upon exercise of al options to be granted under the 2012 EI

Scheme must not exced 10% of the shares in isue at the

date of adoption of 2012 EI Scheme. The overal limit on the

number of shares which might be isued upon exercise of

al options granted and yet to be exercised under the 2012 EI

Scheme and other share options schemes of the Company

must not exced 30% of the shares in isue from time to

time.

Each grant of options to any director, chief executive or

substantial shareholder of the Company, or any of their

respective asociates would be subject to the aproval of

the independent non-executive directors of the Company.

Where any grant of options to a substantial shareholder or

an independent non-executive director of the Company, or

any of their respective asociates, would result in the shares

isued and to be isued upon exercise of al options already

granted and to be granted to such person in the 12-month

period representing in agregate over 0.1% of the shares of

the Company isue and having an agregate value, based

on the closing price of the Company’s shares as stated in

the Stock Exchange’s daily quotations shet on the date of

each grant, in exces of HK$5,000,000, such further grant

of options shal be subject to shareholders’ aproval with the

conected persons of the Company abstaining from voting.

Subject to the aforesaid, the total number of shares isued

and to be isued upon exercise of the options granted and

to be granted to each grante (including both exercised and

outstanding options) in any 12-month period must not exced

1% of the shares of the Company in isue. Any further

grant of options in exces of the limit shal be subject to

shareholders’ aproval with such grante and his asociates

abstaining from voting.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

本公司购股权计划（续）

2012年永义国际购股权计划之行使期

由本公司董事会决定，但须不迟于授

出购股权当日起计10年之日结束。于

授出购股权时，本公司必须(a)订明购

股权全部或部分行使之前持有之最短

期限（如有），及(b)订明购股权全部或

部分行使之前必须达成之最低绩效

指标（如有）。接纳授出购股权之要约

应付款额为1港元。

2012年永义国际购股权计划之任何特

定购股权之认购价不得少于以下最高

者之(i)于要约日期于联交所之每日报

价表所列本公司股份于联交所之收市

价；(i)紧接要约日期前五个营业日，

于联交所之每日报价表所列本公司股

份于联交所之平均收市价；以及(i)本

公司股份于要约日期之面值。

于2021年8月30日，本公司向合资格

人士授出购股权，以合共认购本公司

股本中365,000股每股面值0.1港元的

普通股，惟须待合资格人士接纳及受

限于2012年永义国际购股权计划之

条款及条件。于所授出的购股权中，

146,000份购股权授予亦属本公司主

要股东的本公司董事，而219,000份购

股权则授予属本公司主要股东联系人

士的本公司雇员。授予之购股权可于

2031年8月29日或之前予以行使，行

使价为3.99港元。截至2022年3月31日

止年度，于授出当日即时归属金额为

581,000港元三项式期权定价模式厘

订的购股权之公平值于损益确认。截

至2022年3月31日止年度，概无购股

权获行使。

截至2023年3月31日止年度，概无根

据2012年永义国际购股权计划的购股

权获授出或行使。

35. SHARE OPTION SCHEMES (Continued)

Share option scheme of the Company (Continued)

The exercise period of the share options under the 2012 EI

Scheme was determined by the board of directors of the

Company and would end on a date which was not later than

ten years from the date of grant of the options. At the time

of grant of the share options, the Company must (a) specify

the minimum period(s), if any, for which a share option must

be held before it can be exercised in whole or in part, and

(b) specify the minimum performance target(s), if any, which

must be achieved before the share options can be exercised

in whole or in part. The amount payable on aceptance of an

ofer for grant of share options was HK$1.

The subscription price in respect of any particular option of

the 2012 EI Scheme would be no les than the highest of

(i) the closing price of the Company’s shares on the Stock

Exchange as stated in the Stock Exchange’s daily quotations

shets on the date of ofer; (i) the average closing price of

the Company’s shares on the Stock Exchange as stated in

the Stock Exchange’s daily quotations shets for the five

busines days imediately preceding the date of ofer; and

(i) the nominal value of the Company’s shares on the date of

ofer.

On 30 August 2021, the Company granted share options

to eligible persons to subscribe for a total of 365,000

ordinary shares of HK$0.1 each in the share capital of the

Company, subject to aceptance of the eligible persons

and upon the terms and conditions of the 2012 EI Scheme.

Among the share options granted, 146,000 share options

were granted to directors of the Company who are also

substantial shareholders of the Company and 219,000 share

options were granted to employes of the Company who are

asociates of the substantial shareholders of the Company.

The share options granted can be exercised on or before 29

August 2031 with an exercise price of HK$3.99. During the

year ended 31 March 2022, the fair value of the share options

determined by trinomial option pricing model amounting to

HK$581,000 that vest imediately at the date of grant was

recognised in profit or los. No share options are exercised

during the year ended 31 March 2022.

No share options were granted under the 2012 EI Scheme or

exercised during the year ended 31 March 2023.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

附属公司的购股权计划

于2012年6月29日，高山股东批准一项

购股权计划（「2012年购股权计划」）。

根据2012年购股权计划的条款，高山

董事可按其绝对酌情权向高山集团（包

括联营公司）任何成员公司的任何全

职雇员、董事或顾问授出可根据该计

划所订明条款及条件认购高山股份的

购股权。除非以其他方式注销或修订，

2012年购股权计划自2012年6月29日

起计有效期为十年，并于2022年6月

28日到期。

2012年购股权计划旨在鼓励合资格参

与者致力提升高山及其股份之价值以

符合高山及其股东之整体利益。

2012年购股权计划项下可予发行之最

高股份数目（倘与高山任何其他购股

权计划项下可予发行之任何股份合计），

不得超逾于2012年购股权计划采纳日

期已发行股份的10%。

于任何12个月期间，因2012年购股权

计划各合资格参与者行使其获授的购

股权而可予发行的股份最高数目，不

得超过高山已发行股份的1%。任何

进一步授出超逾此上限的购股权须待

股东于高山股东大会上批准方可作实，

惟承授人及其联系人须就此放弃投

票。

2012年购股权计划项下购股权之行使

期由高山董事会厘定，但须不迟于授

出购股权当日起计满十年之日结束。

于授出购股权时，高山必须(a)订明购

股权全部或部分获行使之前须持有之

最短期限（如有），及(b)订明购股权全

部或部分获行使之前必须达成之最低

绩效指标（如有）。接纳授出购股权之

要约应付款额为1港元。

35. SHARE OPTION SCHEMES (Continued)

Share option scheme of a subsidiary

On 29 June 2012, a share option scheme (the “2012 Share

Option Scheme”) was aproved by the shareholders of

Eminence. Under the terms of the 2012 Share Option

Scheme, the board of directors of Eminence might, at its

absolute discretion, ofer options to any ful-time employe,

director or consultant of any member of Eminence Group

(including asociated companies) to subscribe for shares

in Eminence subject to the terms and conditions stipulated

therein. The 2012 Share Option Scheme was valid during

the period of ten years comencing 29 June 2012, unles

otherwise canceled or amended, and expired on 28 June

2022.

The purposes of the 2012 Share Option Scheme were to

encourage eligible participants to work towards enhancing

the value of Eminence and its shares for the benefit of

Eminence and its shareholders as a whole.

The maximum number of shares which might be isued

under the 2012 Share Option Scheme must not (when

agregate with any shares to be isued under any other share

option schemes of Eminence) exced 10% of the shares

in isue at the date of adoption of the 2012 Share Option

Scheme.

The maximum number of shares isuable upon the exercise

of the share options granted to each eligible participant of the

2012 Share Option Scheme within any 12-month period, was

limited to 1% of the shares of Eminence in isue. Any further

grant of share options in exces of this limit was subject to

shareholders’ aproval in a general meting of Eminence

with such grante and his asociate(s) abstaining from voting.

The exercise period of the share options under 2012 Share

Option Scheme was determined by the board of directors of

Eminence and would end on a date which was not later than

ten years from the date of grant of the options. At the time

of grant of the share options, Eminence must (a) specify the

minimum period(s), if any, for which a share option must be

held before it could be exercised in whole or in part, and (b)

specify the minimum performance target(s), if any, which

must be achieved before the share options can be exercised

in whole or in part. The amount payable on aceptance of an

ofer for grant of share options was HK$1.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

附属公司的购股权计划（续）

高山董事会可按其绝对酌情权厘订

2012年购股权计划任何特定购股权之

行使价，并知会各承授人，惟有关行

使价不得少于以下最高者：(i)高山股

份于授出日期（必须为营业日）于联交

所每日报价表所报的收市价；(i)紧接

授出日期前五个营业日，高山股份于

联交所每日报价表所报之平均收市价；

及(i)高山股份于授出日期之面值。

于两个年度概无根据2012年购股权计

划授出或行使购股权。

35. SHARE OPTION SCHEMES (Continued)

Share option scheme of a subsidiary (Continued)

The exercise price in respect of any particular option of the

2012 Share Option Scheme might be determined by the

board of directors of Eminence in its absolute discretion and

notified to each ofere but may not be les than the highest

of (i) the closing price of Eminence’s shares on the Stock

Exchange as stated in the Stock Exchange’s daily quotations

shets on the date of ofer, which must be a busines day; (i)

the average closing price of Eminence’s shares on the Stock

Exchange as stated in the Stock Exchange’s daily quotations

shets for the five busines days imediately preceding the

date of ofer; and (i) the nominal value of Eminence’s shares

on the date of ofer.

No share option was granted under the 2012 Share Option

Scheme or exercised during both years.

---

1,118	6,479	3,562,704	159,114	3,729,415
—	—	670,504	—	670,504
—	—	(696,260)	—	(696,260)
(398)	—	—	—	(398)
—	—	(8,179)	—	(8,179)
(22)	(144,099)	—	—	(144,121)
—	—	—	52,580	52,580
698	(137,620)	3,528,769	211,694	3,603,541
—	144,815	—	—	144,815
22	—	—	—	22
—	—	408	—	408
720	7,195	3,529,177	211,694	3,748,786

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

36. 来自融资活动之负债之对账

表

下表详列本集团来自融资活动之负债

变动，包括现金及非现金变动。来自

融资活动之负债乃有关现金流量等，

或未来现金流量将会分类为本集团之

综合现金流量表之来自融资活动之现

金流量。

36. 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 flows

wil be, clasified in the Group’s consolidated statement of

cash flows from financing activities.

Lease

liabilities

Interest

payable

Secured

bank

borowings

Amount due

to a non-

controling

shareholderTotal

租赁负债应付利息

有抵押

银行贷款

应付一位

非控股

股东金额总额

HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元

At 1 April 2021于2021年4月1日5102,5631,472,467101,2881,576,828

Bank borowings raised筹集银行贷款—1,830,377—1,830,377

Repayment of bank borowings偿还银行借贷—(1,252,012)—(1,252,012)

Repayment of lease liabilities偿还租赁负债(656)—(656)

Interest paid已付利息(27)(51,773)—(51,800)

Advance from a non-controling shareholder一位非控股东垫支—57,82657,826

(173)(49,210)2,050,832159,1142,160,563

Non-cash changes:非现金变动：

Acquisition of subsidiary (note 16)收购附属公司

（附注16）50—1,508,353—1,508,403

Interest expense on bank borowings银行借贷之利息开支—55,6893,519—59,208

Adition of lease liabilities租赁负债增加1,214—1,214

Interest expense on lease liabilities租赁负债之利息开支27—27

At 31 March 2022于2022年3月31日

Bank borowings raised筹集银行贷款

Repayment of bank borowings偿还银行借贷

Repayment of lease liabilities偿还租赁负债

Payment of loan arangement fe支付贷款安排费用

Interest paid已付利息

Advance from a non-controling shareholder一位非控股东垫支

Non-cash changes:非现金变动：

Interest expense on bank borowings银行借贷之利息开支

Interest expense on lease liabilities租赁负债之利息开支

Exchange adjustments汇兑调整

At 31 March 2023于2023年3月31日

---

2023
2023年
HK$’000
千港元
N/A不适用
N/A不适用

2023
2023年
HK$’000
千港元
42,099
335
—
42,434

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. ╱关连交易

(a) 除综合财务报表所披露外，于年

内，本集团与高山及其附属公司

进行如下交易：

本公司董事及主要股东雷玉珠女

士亦为高山之董事。

(b) 主要管理人员之薪酬

董事及其他主要管理成员于年

内之酬金如下：

本集团提供住所给雷玉珠女士，

作为彼及彼之家族成员使用，

并向官俊廷先生（雷玉珠女士的

儿子亦为本公司附属公司董事）

及官可欣女士提供该等住宅单

位及车位，并只要彼受雇于本集

团的期间均免租及费用。有关

此安排的详情已载于附注9(a)(i)。

37. RELATED PARTY TRANSACTIONS/

CONECTED TRANSACTIONS

(a) Save as disclosed elsewhere in the consolidated

financial statements, during the year, the Group had

the folowing transactions with the Eminence and its

subsidiaries:

2022年

HK$’000

千港元

Rental income租金收入208

Management fe income管理费收入35

Ms. Lui Yuk Chu, a director and substantial shareholder

of the Company, is also a director of Eminence.

(b) Compensation of key management

personel

The remuneration of directors and other members of

key management during the year was as folows:

2022年

HK$’000

千港元

Short-term employe benefits短期雇员福利

Salaries and other benefits薪金及其他福利32,202

Retirement benefits scheme

contributions

退休福利计划供款

Share-based payments以股份为基础付款464

33,135

The Group has ben providing acomodation to Ms.

Lui Yuk Chu for use by her and her family members

including residential units and car parking spaces

provided to Mr. Kon Chun Ting, a son of Ms. Lui Yuk

Chu and a director of subsidiaries of the Company, and

Ms. Kon Ho Yan Candy fre of rental and charges for

as long as they are employed by the Group. Details of

the arangement are set out in note 9(a)(i).

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. ╱关连交易（续）

(b) 主要管理人员之薪酬（续）

董事及主要执行人员之酬金由薪

酬委员会按照个别人士之表现及

市场趋势建议，并由本公司董事

会批准。

(c) 于2011年1月，本公司及高山与官

永义先生订立雇用协议，雇用

其为本公司及高山之总经理。该

雇用协议，构成关连交易，由

2011年2月21日开始，但可由其

中任何一方于任何时间给予三

个月通知而终止。月薪经调整

几次至300,000港元（就本公司而

言）自2022年4月1日生效（2022年：

270,000港元，自2021年4月1日起

生效）及450,000港元（就高山而

言）自2022年4月1日生效（2022年：

400,000港元，自2021年4月1日起

生效）。于本年度，官永义先生作

为本公司及高山总经理之酬金（不

包括该等由高山于收购日期前支

付的薪金）为9,750,000港元（2022

年：8,146,000港元），及年内向官

先生支付了5,280,000港元的绩效

花红（2022年：无）。薪酬及花红

已包括在以上(b)之「主要管理人

员之薪酬」内。

官永义先生为雷玉珠女士之配偶，

其为本公司董事。雷玉珠女士亦

于2023年3月31日透过一间其全

资拥有之实体持有本公司18.98%

（2022年：23.75%）股本权益。

(d) 于年内，本集团收取雷玉珠女士

及官可欣女士若干近亲之租金

收入合共528,000港元（2022年：

504,000港元）。

37. RELATED PARTY TRANSACTIONS/

CONECTED TRANSACTIONS (Continued)

(b) Compensation of key management

personel (Continued)

The remuneration of directors and key executives are

recomended by the remuneration comite and

aproved by the board of directors of the Company,

respectively, having regard to the performance of

individuals and market trends.

(c) In January 2011, the Company and Eminence entered

into employment agrements with Mr. Kon Wing

Ye to act as general manager of the Company and

Eminence. The employment agrements, which

constitute conected transactions, comenced on 21

February 2011 but may be terminated by either party

at any time by thre months’ notice. The monthly

salary has ben adjusted a few times to HK$300,000

for the Company with efect from 1 April 2022 (2022:

HK$270,000 with efect from 1 April 2021) and

HK$450,000 for Eminence with efect from 1 April

2022 (2022: HK$400,000 with efect from 1 April 2021).

The remuneration of Mr. Kon Wing Ye as general

manager of the Company and Eminence during the year

(excluding those paid by Eminence before the date of

acquisition) was HK$9,750,000 (2022: HK$8,146,000)

and an incentive bonus of HK$5,280,000 was paid to

Mr. Kon during the year (2022: nil). The remuneration

and bonus were included in the “compensation of key

management personel” in (b) above.

Mr. Kon Wing Ye is the spouse of Ms. Lui Yuk Chu

who is a director of the Company. Ms. Lui Yuk Chu also

holds 18.98% (2022: 23.75%) equity interest of the

Company through an entity wholy-owned by her at 31

March 2023.

(d) During the year, the Group received rental income

totaling HK$528,000 (2022: HK$504,000) from certain

close relatives of Ms. Lui Yuk Chu and Ms. Kon Ho

Yan Candy.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. ╱关连交易（续）

(e) 于年内，本集团支付1,890,000港

元（2022年：1,212,000港元）予永

义足球队有限公司（一间由官永

义先生控制之公司）于损益确认

为「广告开支」。

38. 资本风险管理

为确保本集团旗下实体可继续持续经

营，本集团对其资本实行管理，透过

使债项及股本结余达致最佳平衡而为

股东争取得最高回报。本集团之整体

策略自过往年度维持不变。

本集团的资本架构包含债项净额其中

包括披露于附注28之有抵押银行借贷

及应付一位非控股东金额、净现金

及现金等价物及本公司股东应占权益，

当中包括已发行股本、累计溢利及储

备。

本公司董事定期检讨资本架构。作为

检讨的一部分，董事考虑资本成本及

资本的相关风险。根据董事的建议，

本集团将透过派付股息、发行新股份

及筹集或偿还银行借贷，以平衡整体

资本架构。

弘雅资本（见附注22）乃受香港证券及

期货事务监察委员会监管及须遵守

根据香港证券及期货（财政资源）规则

（「证券及期货（财政资源）规则」）之财

政资源要求。管理层每日密切监察弘

雅资本之流动资金水平以确保其符合

证券及期货（财政资源）规则之最低流

动资金要求。于年内弘雅资本并无不

符合证券及期货（财政资源）规则之资

金要求。

37. RELATED PARTY TRANSACTIONS/

CONECTED TRANSACTIONS (Continued)

(e) During the year, the Group paid HK$1,890,000 (2022:

HK$1,212,000) to Wing Ye Fotbal Team Company

Limited, a company controled by Mr. Kon Wing Ye,

which is recognised in profit or los as “advertising

expense”.

38. CAPITAL RISK MANAGEMENT

The Group manages its capital to ensure that entities in

the Group wil be able to continue as a going concern

while maximising the return to stakeholders through the

optimisation of the debt and equity balances. The Group’s

overal strategy remains unchanged from prior year.

The capital structure of the Group consists of net debts,

which includes secured bank borowings disclosed in note 28

and amount due to a non-controling shareholder, net of cash

and cash equivalents and equity atributable to owners of

the Company, comprising isued share capital, acumulated

profits and reserves.

The directors of the Company review the capital structure on

a regular basis. As part of this review, the directors consider

the cost of capital and the risks asociated with the capital.

Based on recomendations of the directors, the Group wil

balance its overal capital structure through the payment of

dividends, new share isues and raising or repayment of

bank borowings.

Constance Capital (se note 22) is regulated by the Hong

Kong Securities and Futures Comision and is required

to comply with the financial resources requirements

acording to the Hong Kong Securities and Futures (Financial

Resources) Rules (the “SF(FR)R”). Management closely

monitors, on a daily basis, Constance Capital’s liquid capital

level to ensure compliance with the minimum liquid capital

requirement under the SF(FR)R. Constance Capital has no

non-compliance of the capital requirement imposed by the

SF(FR)R during the year.

---

2023
2023年
HK$’000
千港元
27,504
36,614
189,893
398,894
652,905
191,160
1,095
87,282
211,694
3,529,177
3,828,153

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

39. 金融工具

a. 金融工具之类别

39. FINANCIAL INSTRUMENTS

a. Categories of financial instruments

2022年

HK$’000

千港元

Financial asets金融资产

Amortised cost摊销成本

— Trade and other receivables— 贸易及其他应收

款项53,997

— Debt instruments at amortised

cost

— 按摊销成本计量之

债务工具56,372

— Loans receivable— 应收贷款245,980

— Cash and cash equivalents— 现金及现金等价物184,425

540,774

FVTPL按公平值计入损益

— Financial asets at FVTPL— 按公平值计入损益

之金融资产405,674

FVTOCI按公平值计入其他全面

收益

— Debt instruments at FVTOCI— 按公平值计入其他

全面收益之债务

工具4,884

Financial liabilities金融负债

Amortised cost摊销成本

— Trade and other payables— 贸易及其他应付

款项89,167

— Amount due to a non-controling

shareholder

— 应付一位非控股

股东金额159,114

— Secured bank borowings— 有抵押银行借贷3,562,704

3,810,985

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

b. 财务风险管理目标及政策

本集团之主要金融工具包括按

公平值计入损益的金融资产、

按公平值计入其他全面收益之

债务工具、按摊销成本计量之

债务工具、贸易及其他应收款项、

应收贷款、现金及现金等价物、

贸易及其他应付款项、应付一位

非控股东金额及有抵押银行

借贷。该等金融工具之详情已披

露于相关附注内。而该等金融

工具涉及之风险以及降低该等

风险之政策则载列如下。管理

层管理及监察该等风险以确保

适时及有效地采取适当措施。

市场风险

(i) 利率风险

本集团主要承受之现金流

量利率风险与其已抵押

银行借贷及浮息应收贷款

（2022年：分类为按公平值

计入损益的金融资产为已

抵押银行借贷、浮息应收

贷款及保本存款）相关。于

2023年3月31日，保本存款

已悉数到期。本集团有抵

押银行借贷的还款利率及

条款披露于附注28。本集

团亦承受与若干按公平值

计入损益之金融资产、定

息应收贷款、按摊销成本

计量之债务工具、按公平

值计入其他全面收益之债

务工具及租赁负债相关的

公平值利率风险。本集团

并未使用任何衍生合约对

冲有关利率风险，然而，

管理层监察利率风险并将

考虑在预期有重大利率风

险的情况下采取其他适当

行动。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies

The Group’s major financial instruments include

financial asets at FVTPL, debt instruments at

FVTOCI, debt instruments at amortised cost, trade

and other receivables, loans receivable, cash and cash

equivalents, trade and other payables, amount due

to a non-controling shareholder and secured bank

borowings. Details of these financial instruments are

disclosed in respective notes. The risks asociated

with these financial instruments and the policies on

how to mitigate these risks are set out below. The

management manages and monitors these exposures

to ensure that apropriate measures are implemented

on a timely and efective maner.

Market risk

(i) Interest rate risk

The Group’s primary cash flow interest rate

risk relates to its secured bank borowings and

variable-rate loans receivable (2022: secured

bank borowings, variable-rate loans receivable

and principal protected deposits which are

clasified as financial asets at FVTPL). As at

31 March 2023, protected deposits have ben

fuly matured. The interest rates and terms of

repayment of the secured bank borowings of the

Group are disclosed in note 28. The Group is also

exposed to fair value interest rate risk in relation to

certain financial asets at FVTPL, fixed-rate loans

receivable, debt instruments at amortised cost,

debt instruments at FVTOCI and lease liabilities.

The Group has not used any derivative contracts

to hedge its exposure to such interest rate risk,

however, the management monitors interest

rate exposure and wil consider other necesary

action when significant interest rate exposure is

anticipated.

---

2023
2023年
HK$’000
千港元
13,727
5,836
233
19,796

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

市场风险（续）

(i) 利率风险（续）

本集团于金融负债之利率

风险已于本附注之流动资

金风险管理一节内详述。

本集团之现金流量利率风

险主要集中于与有抵押银

行借贷之香港银行同业拆

息及伦敦银行同业拆息波

动。

全球正在对主要利率基准

进行根本性改革，包括用

近乎无风险的替代利率替

代一些银行同业拆息（「银

行同业拆息」）。有关利率

基准改革对本集团风险管

理策略的影响及替代基准

利率的实施进展的详情，

请参阅本附注「利率基准改

革」。

按摊销成本或按公平值计

入其他全面收益计量之金

融资产之利息收益╱收入

总额如下：

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Market risk (Continued)

(i) Interest rate risk (Continued)

The Group’s exposure to interest rate risk on

financial liabilities is detailed in the liquidity risk

management section of this note. The Group’s

cash flow interest rate risk is mainly concentrated

on the fluctuation of HIBOR and LIBOR arising

from secured bank borowings.

A fundamental reform of major interest rate

benchmarks is being undertaken globaly,

including the replacement of some interbank

ofered rates (“IBORs”) with alternative nearly

risk-fre rates. Details of the impacts on the

Group’s risk management strategy arising from

the interest rate benchmark reform and the

progres towards implementation of alternative

benchmark interest rates are set out under

“interest rate benchmark reform” in this note.

Total interest revenue/income from financial

asets that are measured at amortised cost or at

FVTOCI is as folows:

2022年

HK$’000

千港元

Interest revenue利息收益

Financial asets at amortised cost按摊销成本计量之

金融资产17,262

Other income其他收入

Financial asets at amortised cost按摊销成本计量之

金融资产3,014

Debt instruments at FVTOCI按公平值计入其他

全面收益之

债务工具2,149

Total interest income利息收入总额22,425

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

市场风险（续）

(i) 利率风险（续）

敏感度分析

以下敏感度分析乃基于上

述报告期末非衍生工具之

利率风险，并假设有关工

具于财政年度开始时已规

定的变动落实以及于整个

报告期内利率维持不变而

厘定。100个基准点（2022

年：100个基准点）增加或

减少乃内部用作向主要管

理人员汇报利率风险，即

管理层就利率可能合理变

动所作评估。倘其浮息借

款及应收贷款之利率高于

或低于100个基准点（2022

年：100个基准点）而所有

其他因素维持不变，本集

团于截至2023年3月31日止

年度之溢利将减少或增加

29,451,000港元（2022年：

29,496,000港元）。

银行结余不包括在敏感度

分析内因本集团管理层认

为利率之波动并不重大。

管理层认为，该敏感度分

析并不能代表潜在利率风

险，因年末风险不能反映

年内风险。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Market risk (Continued)

(i) Interest rate risk (Continued)

Sensitivity analysis

The sensitivity analysis below has ben

determined based on the exposure to interest

rates for non-derivative instruments as refered

to above at the end of the reporting period

and the stipulated change taking place at the

begining of the financial year and held constant

throughout the reporting period. A 100 basis

points (2022: 100 basis points) increase or

decrease is used when reporting interest risk

internaly to key management personel and

represents management’s asesment of the

reasonably posible change in interest rates. If

interest rate had ben 100 basis points (2022:

100 basis points) higher or lower for its variables

rate borowings and loans receivable and al

other variables were held constant, the Group’s

profit for the year ended 31 March 2023 would

decrease or increase by HK$29,451,000 (2022:

HK$29,496,000).

The bank balances are excluded from the

sensitivity analysis as the management of the

Group considers that the interest rate fluctuation

is not significant.

In management’s opinion, the sensitivity analyses

are unrepresentative of the inherent interest rate

risk as the year end exposure does not reflect the

exposure during the year.

---

2023		2023
2023年		2023年
HK$’000		HK$’000
千港元		千港元
— 10,767 20,513
—		43,802
4,372		4,695
21,530		1,095

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

市场风险（续）

(i) 货币风险

于报告期末，以外币列值

之集团实体之货币资产及

负债之账面值如下：

敏感度分析

本集团就外币列值之货币

资产╱负债之汇率风险主

要是来自美元兑新加坡元。

由于联系汇率制度，港元

与美元汇率差异之财务影

响并不重大，故此没有编

制敏感度分析。由于本公

司董事认为新加坡元兑港

元的外币风险的净影响并

不重大，因此并无编制有

关货币风险的敏感度分析。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Market risk (Continued)

(i) Curency risk

The carying amounts of the group entities’

foreign curency denominated monetary asets

and liabilities at the end of the reporting period

are as folows:

LiabilitiesAsets

负债资产

2022年

HK$’000

千港元

US$ against HK$美元兑港元55,349

SGD against HK$新加坡元兑

港元85

US$ against SGD美元兑新加坡

元2,408

Sensitivity analysis

The Group is mainly exposed to the exchange rate

risk on US$ against SGD for the foreign curency

denominated monetary asets/liabilities.

Under the peged exchange rate system, the

financial impact on exchange diference betwen

HK$ and US$ wil be imaterial, and therefore

no sensitivity analysis has ben prepared. No

sensitivity analysis for the curency risk of SGD

against HK$ is prepared as the directors of the

Company consider the net impact of such foreign

curency risk is insignificant.

---

2023
2023年
HK$’000
千港元
(893)

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

市场风险（续）

(i) 货币风险（续）

敏感度分析（续）

下表详述本集团对美元兑

新加坡元升值及贬值5%的

敏感度。于向主要管理人

员内部汇报外币风险供管

理层评估外币汇率合理可

能变动所用敏感度比率为

5%。敏感度分析仅包括未

偿还以外币计值的货币项

目，并于报告期末就外币

汇率的5%变动调整换算。

敏感度分析适用于以美元

计值的已抵押银行借贷。

以下正数表示当美元兑新

加坡元升值5%时，除税后

溢利有所增加。就美元兑

新加坡元贬值5%而言，将

会对除税后溢利构成等值

及相反影响。

管理层认为，该敏感度分

析反映年末的风险，惟不

能反映年内的风险。

本集团现时并无外币对冲

政策以消除货币风险。然

而，管理层会紧密监察相

关之外币风险及考虑在有

需要时就重大外币风险进

行对冲。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Market risk (Continued)

(i) Curency risk (Continued)

Sensitivity analysis (Continued)

The folowing table details the Group’s sensitivity

to a 5% increase and decrease in US$ against

SGD. Sensitivity rate of 5% is used when

reporting foreign curency risk internaly to

key management personel and represents

management’s asesment of the reasonably

posible change in foreign exchange rates. The

sensitivity analysis includes only outstanding

foreign curency denominated monetary items and

adjusts their translation at the end of the reporting

period for a 5% change in foreign curency rates.

The sensitivity analysis represents secured bank

borowings where the denominations are in US$.

A positive number below indicates an increase in

post-tax profit where US$ strengthen 5% against

SGD. For a 5% weakening of US$ against SGD,

there would be an equal and oposite impact on

the post-tax profit.

2022年

HK$’000

千港元

Decrease in post-tax profit除税后溢利减少(851)

In management’s opinion, the sensitivity analysis

reflects the exposure at the year end, but not the

exposure during the year.

The Group curently does not have a foreign

curency hedging policy to eliminate the curency

exposures. However, the management monitors

the related foreign curency exposure closely and

wil consider hedging significant foreign curency

exposures should the ned arise.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

市场风险（续）

(i) 其他价格风险

本集团因其投资于上市股

本及债务证券以及股票挂

钩票据而承受其他价格风

险。管理层透过持有不同

风险之投资组合管理该风

险。本集团之价格风险主

要集中于联交所或于物业

投资及发展以及银行及金

融业内经营业务的发行人

认可的海外证券交易所

报之上市权益工具。此外，

本集团已指派特别成立的

团队监察价格风险，并会

考虑在有需要时对冲该风

险。

敏感度分析

以下敏感度分析是根据于

报告期末所承受之权益风

险厘定。

倘上市权益工具价格上升╱

下降10%（2022年：10%），

截至2023年3月31日止年度

除税后溢利将因上市权益工

具之公平值变动增加╱减少

10,582,000港元（2022年：

23,967,000港元）。

管理层认为，于2022年3月

31日价格风险对股票挂钩

票据及债务证券的财务影

响微不足道，因而并无编

制任何敏感度分析。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Market risk (Continued)

(i) Other price risk

The Group is exposed to other price risk through

its investments in listed equity and debt securities

and equity-linked notes. The management

manages this exposure by maintaining a portfolio

of investments with diferent risks. The Group’s

price risk is mainly concentrated on listed equity

instruments quoted in the Stock Exchange

or an overseas recognised stock exchange of

isuers operating in property investment and

development and banking and finance industry

sector. In adition, the Group has apointed a

special team to monitor the price risk and wil

consider hedging the risk exposure should the

ned arise.

Sensitivity analysis

The sensitivity analyses below have ben

determined based on the exposure to equity price

risk at the end of the reporting period.

If the prices of the listed equity instruments had

ben 10% (2022: 10%) higher/lower, post-tax

profit for the year ended 31 March 2023 would

increase/decrease by HK$10,582,000 (2022:

HK$23,967,000) as a result of the changes in fair

value of listed equity instruments.

In the managements’ opinion, the financial

impact on price risk of equity-linked notes and

debt securities as at 31 March 2022 would be

imaterial, and therefore no sensitivity analysis

has ben prepared.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

信贷风险及减值评估

于2023年及2022年3月31日，本集

团因交易对手未有履行责任而会

导致财务损失之最大信贷风险

乃主要产生自贸易应收款项、租

赁应收款项、应收贷款、其他应

收款项、银行结余、按摊销成本

计量之其他债务工具及按公平

值计入其他全面收益之债务工具。

本集团并无持有任何抵押品或实

施其他加强信贷措施以弥补其

与其金融资产相关的信贷风险，

惟与应收贷款及应收保证金相

关的信贷风险属轻微，因其由有

价证券或物业（2022年：保证金、

有价证券或物业）抵押。

于报告期末，重新评估过往观察

违约率，并考虑前瞻性资料的变

动（包括失业率指数预测及其他

相关因素）。

除按公平值计入损益之金融资

产外，本集团采用预期信贷亏

损模式对金融资产进行减值评

估。有关本集团信用风险管理、

最大信用风险和相关减值评估（如

适用）的信息概述如下：

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

As at 31 March 2023 and 2022, the Group’s maximum

exposure to credit risk which wil cause a financial los

to the Group due to failure to discharge an obligation

by the counterparties are primarily atributable to

trade receivables, lease receivables, loans receivable,

other receivables, bank balances, debt instruments

at amortised cost and debt instruments at FVTOCI.

The Group does not hold any colateral or other credit

enhancements to cover its credit risk asociated with

its financial asets, except that the credit risk asociated

with loans receivable and margin receivables are

mitigated because they are secured over marketable

securities or properties (2022: guaranted money,

marketable securities or properties).

At the end of reporting period, the historical observed

default rates are reasesed and changes in the

forward-loking information including forecast of

unemployment rate index and other relevant factors are

considered.

Except for financial asets at FVTPL, the Group

performed impairment asesment for financial asets

under ECL model. Information about the Group’s credit

risk management, maximum credit risk exposures and

the related impairment asesment, if aplicable, are

sumarised as below:

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

信贷风险及减值评估（续）

本集团的内部信贷风险评级评

估包括以下类别：

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

The Group’s internal credit risk grading asesment

comprises the folowing categories:

Internal credit

ratingDescription

Trade and lease

receivables

Financial asets

other than

trade and lease

receivables

内部信贷评级描述

贸易及租赁应收

款项

贸易及租赁应收款

项以外之金融资产

Low riskThe counterparty has a low risk of default

and does not have any past-due amounts

Lifetime ECL — not

credit-impaired

12m ECL

低风险交易对手的违约风险较低，且并无任何

逾期款项

整个周期的预期

信贷亏损 — 非信

贷减值

12个月预期信贷

亏损

Medium riskDebtor frequently repays after due dateLifetime ECL — not

credit-impaired

12m ECL

中风险债务人经常于到期日后还款整个周期的预期

信贷亏损 — 非信

贷减值

12个月预期信贷

亏损

High riskThere have ben significant increase in

credit risk since initial recognition through

information developed internaly or external

resources

Lifetime ECL — not

credit-impaired

Lifetime ECL — not

credit-impaired

高风险透过内部或外部资源取得的资料可知信

贷风险自初始确认以来显著增加

整个周期的预期

信贷亏损 — 非信

贷减值

整个周期的预期

信贷亏损 — 非信

贷减值

LosThere is evidence indicating the aset is

credit-impaired

Lifetime ECL —

credit-impaired

Lifetime ECL —

credit-impaired

亏损有证据显示该资产已存在信贷减值整个周期的预期

信贷亏损 — 信贷

减值

整个周期的预期

信贷亏损 — 信贷

减值

Write-ofThere is evidence indicating that the debtor

is in severe financial dificulty and the

Group has no realistic prospect of recovery

Amount is writen

of

Amount is writen

of

撇销有证据显示债务人陷入严重财务困难且

本集团认为无实际收回可能

撇销有关金额撇销有关金额

---

External credit rating	Internal credit rating	12m or lifetime ECL	Loss rate range	Gross carrying amount
外部信贷评级	内部信贷评级	12个月或整个周期的预期信贷亏损	亏损率范围	总账面值
				HK$’000
				千港元
C to Ca (i), (iii)	N/A	Lifetime ECL — credit-impaired	100%	29,065
C至Ca (i), (iii)	不适用	整个周期的预期信贷亏损 — 信贷减值	100%
N/A	Low risk	12m ECL	2% to 6%	193,895
不适用	低风险	12个月预期信贷亏损	2%至6%
N/A	Loss	Lifetime ECL — credit-impaired	100%	106,912
不适用	亏损	整个周期的预期信贷亏损 — 信贷减值	100%
A1 to Prime-1	N/A	12m ECL	N/A	398,894
A1至Prime-1	不适用	12个月预期信贷亏损	不适用
N/A	Low risk	12m ECL	5% to 6%	38,385
不适用	低风险	12个月预期信贷亏损	5%至6%
N/A	(ii)	Lifetime ECL — not credit-impaired	N/A	—
不适用		整个周期的预期信贷亏损 — 非信贷减值	不适用
N/A	(ii)	Lifetime ECL — not credit impaired	N/A	1,015
不适用		整个周期的预期信贷亏损 — 非信贷减值	不适用
N/A	(ii)	12m ECL	N/A	27,504
不适用		12个月预期信贷亏损	不适用

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

信贷风险及减值评估（续）

下表详列本集团须进行预期信

贷亏损评估之金融资产所面临

之信贷风险：

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

The table below details the credit risk exposures of

the Group’s financial asets, which are subject to ECL

asesment:

2023Notes

2023年附注

Debt instruments at FVTOCI

按公平值计入其他全面收益之债务工具

Investments in listed bonds19

投资于上市债券

Financial asets at amortised cost

按摊销成本计量之金融资产

Loans receivable21

应收贷款

Cash and cash equivalents25

现金及现金等价物

Debt instruments at amortised cost20

按摊销成本计量之债务工具

Trade receivables from contracts with customers24

来自客户合约之贸易应收款项

Lease receivables24

租赁应收款项

Other receivables24

其他应收款项

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

信贷风险及减值评估（续）

附注：

(i) 就预期信贷亏损评估而言，本

集团参考外部信贷评级估计，

无须花费不必要成本或努力获

取之前瞻性资料例如前瞻性

宏观经济信息。

(i) 就内部信贷减值评估而言，本

集团考虑是否有任何过往信贷

记录或无须花费不必要成本或

努力获取之其他相关资料以评

估信贷风险自初始确认以来有

否大幅上升。

(i) 上表的金额为初始的购买成本。

就预期信贷亏损评估而言，本

集团考虑债务工具的本金总额

及相关的合约权益。于2023年

3月31日，该等债务工具的本

金总额为28,920,000港元（2022

年：28,603,000港元）。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

2022Notes

External credit

rating

Internal credit

rating12m or lifetime ECLos rate range

Gros carying

amount

2022年附注外部信贷评级内部信贷评级12个月或整个周期的预期信贷亏损亏损率范围总账面值

HK$’000

千港元

Debt instruments at FVTOCI

按公平值计入其他全面收益之债务工具

Investments in listed bonds19C to Ca (i), (i)N/ALifetime ECL—credit-impaired50% to 100%30,799

投资于上市债券C至Ca (i), (i)不适用整个周期的预期信贷亏损 — 信贷减值50%至100%

Financial asets at amortised cost

按摊销成本计量之金融资产

Loans receivable21N/ALow risk12m ECL2% to 6%233,572

应收贷款不适用低风险12个月预期信贷亏损2%至6%

N/ALosLifetime ECL—credit-impaired100%111,760

不适用亏损整个周期的预期信贷亏损 — 信贷减值100%

Cash and cash equivalents25A1 to Prime-1N/A12m ECLN/A184,383

现金及现金等价物A1至Prime-1不适用12个月预期信贷亏损不适用

Debt instruments at amortised cost20N/ALow risk12m ECL5% to 6%58,262

按摊销成本计量之债务工具不适用低风险12个月预期信贷亏损5%至6%

Trade receivables from contracts with customers24N/A(i)Lifetime ECL—not credit-impairedN/A507

来自客户合约之贸易应收款项不适用整个周期的预期信贷亏损 — 非信贷减值不适用

Lease receivables24N/A(i)Lifetime ECL—not credit impairedN/A6,048

租赁应收款项不适用整个周期的预期信贷亏损 — 非信贷减值不适用

Other receivables24N/A(i)12m ECLN/A53,490

其他应收款项不适用12个月预期信贷亏损不适用

Notes:

(i) For the purpose of ECL asesment, the Group

estimates with reference to external credit rating and

forward-loking information such as forward-loking

macroeconomic information that is available without

undue cost or efort.

(i) For the purpose of internal credit impairment

asesment, the Group considers if there is any past

due record or other relevant information available

without undue cost or efort to ases whether credit

risk has increased significantly since initial recognition.

(i) The amounts stated in the above table represents

the initial purchase cost. For the purpose of ECL

asesment, the Group considers the gros principal

amount and the related contractual interests of the

debt instruments. As at 31 March 2023, the gros

principal amount of these debt instruments amounted

to HK$28,920,000 (2022: HK$28,603,000).

---

—	22,592	22,592
—	5,378	5,378
—	27,970	27,970

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

信贷风险及减值评估（续）

按公平值计入其他全面收益

之债务工具

本集团于报告日期评估投资债

务证券之信贷风险。本集团按

公平值计入其他全面收益之债

务工具主要包括由信贷评级机

构按照全球理解之释义评级之

上市债券，而若干并无外部信贷

评级之债券则由内部信贷评级

评估。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

Debt instruments at FVTOCI

The Group aseses the credit risk of investment in

debt securities at the reporting date. The Group’s debt

instruments at FVTOCI mainly comprise listed bonds

that are graded by credit-rating agencies as per globaly

understod definitions and certain bonds without

external credit rating are asesed by internal credit

ratings.

12m ECL

Lifetime

ECL — credit

impairedTotal

12个月预期

信贷亏损

整个周期的

预期信贷亏损

— 信贷减值总计

HK$’000HK$’000HK$’000

千港元千港元千港元

At 1 April 2021于2021年4月1日306—306

Changes due to debt instruments at

FVTOCI recognised as at 31 March

于2021年3月31日已确认

按公平值计入其他全

面收益之债务工具所

致的变动

— Transfer to credit-impaired—转拨至信贷减值(105)105—

— Upon redemption—于赎回后(201)—(201)

— Net remeasurement of ECL—重新计量预期信贷

亏损净额—3,8033,803

Changes due to debt instruments at

FVTOCI acquired

所认购按公平值计入其他

全面收益之债务工具

所致的变动

— Net remeasurement of ECL—重新计量预期信贷

亏损净额—9,8659,865

New bonds purchased所购入新债券—8,8198,819

At 31 March 2022于2022年3月31日

Changes due to debt instruments at

FVTOCI recognised as at 31 March

于2022年3月31日已确认

按公平值计入其他全

面收益之债务工具所

致的变动

— Net remeasurement of ECL—重新计量预期信贷

亏损净额

At 31 March 2023于2023年3月31日

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

信贷风险及减值评估（续）

应收贷款

本集团于2023年3月31日有关应

收贷款的总账面值之集中信贷风

险金额为300,807,000港元（2022

年：345,332,000港元），其中

39%（2022年：45%）结余以公平

值为35,670,000港元（2022年：

36,900,000港元）之有价证券或公

平值为98,245,000港元（2022年：

251,707,000港元）之物业或零保

证金（2022年：10,000,000港元）

作抵押。在借款人没有违约的情

况下，本集团不得出售或再抵押抵

押品（如有）。除因偿还贷款而减

少的抵押品外，应收贷款抵押品

的质量未发生重大变化。此外，以

个人担保的无抵押应收贷款账面

总额为57,309,000港元（2022年：

60,158,000港元）。本集团最大借

款人本身及连同本集团其他四家

最大借款人分别占本集团于2023

年3月31日应收贷款约26%及52%

（2022年：分别为20%及56%）。

本集团对未偿还应收贷款进行

严格的控制以降低信贷风险。

管理层已制定信贷政策，持续

监察信贷风险水平。未偿还应

收贷款的减值拨备乃透过评估

借款人于各报告期末之财务背

景、财务状况及过往还款记录，

包括逾期率及违约率，以及公众

领域的相关信息予以厘定。各借

款人根据内部信贷评级获分配

不同风险等级以计算预期信贷

亏损，并经考虑预期现金短缺

之估计，乃根据估计违约之可能

性及预期没收抵押品之现金流

量的金额及时间（如有）减取得及

出售抵押品之成本。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

Loans receivable

The Group had concentration of credit risk in relation

to the gros carying amount of loans receivable

amounting to HK$300,807,000 at 31 March 2023

(2022: HK$345,332,000) with 39% (2022: 45%) of the

balances secured by marketable securities with fair

values of HK$35,670,000 (2022: HK$36,900,000) or

properties with fair values of HK$98,245,000 (2022:

HK$251,707,000) or guaranted money of nil (2022:

HK$10,000,000). The Group is not permited to sel or

repledge the colaterals, if any, in the absence of default

by the borower. Except for the decrease in colateral

due to loan repayment, there have not ben any

significant changes in the quality of the colateral held

for the loans receivable. In adition, the gros carying

amount of unsecured loans receivable amounting

to HK$57,309,000 (2022: HK$60,158,000) are with

personal guarantes. The largest borower of the

Group by itself and together with the other four largest

borowers of the Group acounted for aproximately

26% and 52% respectively (2022: 20% and 56%

respectively) of the Group’s loans receivable at 31

March 2023.

The Group seks to maintain strict control over its

outstanding loans receivable to minimise credit risk.

The management has a credit policy in place and

the exposures to the credit risk are monitored on an

ongoing basis. Impairment alowances on outstanding

loans receivable are determined by an evaluation of

financial background, financial condition and historical

setlement records, including past due rates and default

rates, of the borowers and relevant information from

public domain at the end of each reporting period.

The borowers are asigned diferent grading under

internal credit ratings to calculate the ECL, taking

into consideration of the estimates of expected cash

shortfals which are driven by estimates of posibility

of default and the amount and timing of cash flows that

are expected from foreclosure on the colaterals (if any)

les the costs of obtaining and seling the colaterals.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

信贷风险及减值评估（续）

应收贷款（续）

应收贷款总额中包括金额

83,854,000港元（2022年：86,702,000

港元），减应收一组借款人（「借款

人」）的累计减值拨备83,854,000港

元（2022年：70,702,000港元），其中

包括应收个人贷款总额32,397,000

港元（2022年：32,397,000港元）和

应收其他个人（由该借款人提供的

个人担保）贷款总额51,457,000港元

（2022年：54,305,000港元）。于过往

年度，管理层经考虑相关公共资

料后，已对信贷出现信贷减值之

结余进行评估，并采取各项行动

收回该等结余。管理层已要求借

款人结付贷款，以及如附注21(v)所

披露，于截至2022年3月31日止年

度，已收取借款人透过现金或物

业结付之总额49,474,000港元。

于截至2022年3月31日止年度，

由于抵押资产价值高于借出金

额，故新授出总额为16,000,000

港元之应收贷款并无作出减值

拨备。于截至2023年3月31日止

年度，借款人与本集团就结付进

行协商，其中包括(i)抵押资产的

变动及(i)借款人承诺寻求偿还若

干其他借款人的信贷减值贷款。

其后，于截至2023年3月31日止

年度，已收取6,799,000港元。由

于抵押资产已被多次抵押，故计

提了减值亏损16,000,000港元。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

Loans receivable (Continued)

Included in the gros amount of loans receivable

are HK$83,854,000 (2022: HK$86,702,000), net of

acumulated impairment alowances of HK$83,854,000

(2022: HK$70,702,000) due from a group of borowers

including an individual (the “Borower”) with gros

amount of HK$32,397,000 (2022: HK$32,397,000) and

other individuals (with personal guarante from that

Borower) with gros amount of HK$51,457,000 (2022:

HK$54,305,000). In prior years, the management

asesed, taking into acount the relevant information

from public domain, such balances became credit-

impaired and has taken various actions to recover

the balances. The management has requested the

borowers to make setlement of the loans and total

setlements of HK$49,474,000 were received from the

borowers by way of cash or properties as disclosed in

note 21(v) during the year ended 31 March 2022.

During the year ended 31 March 2022, no alowance

for impairment was made for a loan receivable newly

granted with gros amount of HK$16,000,000 since

the value of pledged aset is higher than the value of

amount borowed. During the year ended 31 March

2023, there is a negotiation betwen the Borower

and the Group on setlements which consist of (i) a

change in the pledged aset and (i) the Borower’s

comitment on pursuing the repayment of certain

other borowers’ credit-impaired loans. Subsequently,

during the year ended 31 March 2023, HK$6,799,000

was received. As the pledged aset has ben multiple-

mortgaged, an impairment los of HK$16,000,000 was

provided.

---

1,890
(119)
1,771

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

信贷风险及减值评估（续）

按摊销成本计量之债务工具

本集团于报告日期评估按摊销

成本计量之债务工具之信贷风

险。本集团按摊销成本计量之债

务工具包括承兑票据、担保票据

及其他并无外部信贷评级但已

按内部信贷评级评估的无担保

票据。于截至2023年3月31日止

年度，按摊销成本计量之债务工

具之减值亏损拨回为119,000港元

（2022年：减值亏损1,090,000港

元），总额14,895,000港元（2022

年：48,924,000港元），已于损益

内确认。

贸易及租赁应收款项以及其

他应收款项

由于本公司董事在评估对方之财

务背景及信誉后认为违约的可能

性不大，故并无作出减值拨备。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

Debt instruments at amortised cost

The Group aseses the credit risk of debt instruments

at amortised cost at the reporting date. The Group’s

debt instrument at amortised cost comprise the

Promisory Note, Secured Note and other unsecured

notes without external credit rating, which has ben

asesed by internal credit rating. During the year

ended 31 March 2023, a reversal of impairment los

on debt instruments at amortised cost amounting to

HK$119,000 (2022: impairment los of HK$1,090,000)

with gros amount of HK$14,895,000 (2022:

HK$48,924,000) was recognised in the profit or los.

12m ECL

12个月

预期信贷亏损

HK$’000

千港元

At 1 April 2021于2021年4月1日800

Changes due to financial asets recognised as at

31 March 2021

由于金融资产于2021年3月31日

确认之变动：

— Impairment alowance recognised— 已确认之减值拨备(232)

New notes purchased新购入票据1,322

At 31 March 2022于2022年3月31日

Changes due to financial asets recognised as at

31 March 2022

由于金融资产于2022年3月31日

确认之变动：

— Impairment alowance reversed— 减值拨备拨回

At 31 March 2023于2023年3月31日

Trade and lease receivables and other receivables

No alowance for impairment was made since the

directors of the Company consider that the probability

of default is minimal after asesing the counterparties’

financial background and creditability.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

信贷风险及减值评估（续）

员工贷款

由于本公司董事认为，所涉金额

微不足道，因此并无作出减值拨

备。

银行存款及银行结余

由于本公司董事认为，该等款项

乃应收或存放于信誉良好的银

行，故逾期的机会微不足道，因

此并无作出减值拨备。

流动资金风险

就流动资金风险管理而言，本集

团监察及维持管理层视为足够

水平之现金及现金等价物以供本

集团之经营所需。管理层亦监

察借贷之动用并确保其遵守贷

款条款。

于2023年3月31日，本集团有未动

用银行贷款额度为1,386,535,000

港元（2022年：966,219,000港元）。

下表详列本集团之金融负债之

剩余合约到期限。就非衍生

金融负债而言，该表乃按本集团

可被要求付款的最早到期日的金

融负债未折现金流量列示。表

内包含现金流量的利息及本金。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Credit risk and impairment asesment

(Continued)

Staf loans

No alowance for impairment was made since the

directors of the Company consider that the amount

involved is insignificant.

Bank deposits and bank balances

No alowance for impairment was made since the

directors of the Company consider that the probability

of default is negligible as such amounts are receivable

from or placed in banks with god reputation.

Liquidity risk

In the management of the liquidity risk, the Group

monitors and maintains a level of cash and cash

equivalents demed adequate by the management

to finance the Group’s operations. The management

also monitors the utilisation of borowings and ensures

compliance with loan covenants.

At 31 March 2023, the Group has available unutilised

bank loan facilities of HK$1,386,535,000 (2022:

HK$966,219,000).

The folowing table details the Group’s remaining

contractual maturity for its financial liabilities. For

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. The table includes

both interest and principal cash flows.

---

48,133	39,149	—	—	87,282	87,282
211,694	—	—	—	211,694	211,694
877,267	861,155	1,818,914	186,949	3,744,285	3,529,177
105	315	315	—	735	720
1,137,199	900,619	1,819,229	186,949	4,043,996	3,828,873

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

流动资金风险（续）

流动资金风险表

利率基准改革

就香港银行同业拆息银行借贷

而言，当港元隔夜平均指数（「港

元隔夜平均指数」）已被确定为香

港银行同业拆息的替代方案，

但并无终止香港银行同业拆息

的计划。香港采用多利率方式，

香港银行同业拆息及港元隔夜

平均指数将并存。本集团与香港

银行同业拆息挂钩的银行借贷

于到期后方会终止，因此不会受

到过渡的影响。就美元伦敦银

行同业拆息银行贷款而言，其中

36,002,000港元将于一年内到期

（2022年：41,863,000港元将于一

年内到期），本集团正在与银行

沟通，具体变动尚未达成一致。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Liquidity risk (Continued)

Liquidity risk tables

Weighted

average

efective

interest rate

On demand

or les than 3

months

3 months to

1 year

1 to

5 yearsOver 5 years

Total

undiscounted

cash flows

Carying

amounts

at 31 March

加权平均

实际利率

见票即付或

少于3个月3个月至1年1至5年超过5年

未折现金

流量总额

于3月31日

之账面值

%HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

百分比千港元千港元千港元千港元千港元千港元

20232023年

Trade and other payables贸易及其他应付款项N/A

不适用

Amount due to a non-controling

shareholder

应付一位非控股东金额N/A

不适用

Secured bank borowings有抵押银行借贷4.72

Lease liabilities租赁负债2.45

20222022年

Trade and other payables贸易及其他应付款项NA

不适用62,09027,077—89,16789,167

Amount due to a non-controling

shareholder

应付一位非控股东金额N/A

不适用159,114—159,114159,114

Secured bank borowings有抵押银行借贷1.75412,556846,1282,204,919244,0073,707,6103,562,704

Lease liabilities租赁负债2.45105315735—1,1551,118

633,865873,5202,205,654244,0073,957,0463,812,103

Interest rate benchmark reform

For HIBOR bank borowings, while the Hong Kong

Dolar Overnight Index Average (“HONIA”) has ben

identified as an alternative to HIBOR, there is no plan to

discontinue HIBOR. The multi-rate aproach has ben

adopted in Hong Kong, whereby HIBOR and HONIA

wil co-exist. The Group’s bank borowings linked to

HIBOR wil continue til maturity and hence, not subject

to transition. For USD LIBOR bank loans, of which

amount of HK$36,002,000 wil mature within one year

(2022: HK$41,863,000 wil mature within one year),

the Group is in the proces of comunication with the

banks and specific changes have yet ben agred.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

流动资金风险（续）

利率基准改革（续）

管理层预期，利率基准改革将不

会对本集团之风险承担产生重

大影响。

c. 公平值

(i) 根据经常性基准按公平

值计量之本集团金融资

产之公平值

本集团部分金融资产于报

告期末按公平值计量。董

事会已将估值工作委托给

管理层，以确定适合公平

值计量之估值技术和输入

数据。

在估计公平值时，本集团

尽可能使用市场可观察数

据。倘无法获得第一级输

入数据，本集团委聘第三

方合资格估值师进行估值。

管理层与合资格外部估值

师紧密合作，以建立适当

的估值技术及模式输入值。

管理层定期向本公司董事

报告调查结果，以解释公

平值波动之原因。

下表载列有关如何厘定该

等金融资产公平值（尤其

是，所用之估值方法及主

要输入）之资料。

39. FINANCIAL INSTRUMENTS (Continued)

b. Financial risk management objectives and

policies (Continued)

Liquidity risk (Continued)

Interest rate benchmark reform (Continued)

The management anticipates that the interest rate

benchmark reform wil have limited impact on the

Group’s risk exposure.

c. Fair value

(i) Fair value of the Group’s financial asets

that are measured at fair value on a

recuring basis

Some of the Group’s financial asets are

measured at fair value at the end of the reporting

period. The Board has delegated the valuation

work to the management to determine the

apropriate valuation techniques and inputs for

fair value measurements.

In estimating the fair value, the Group uses

market-observable data to the extent it is

available. Where Level 1 inputs are not available,

the Group engages third party qualified valuers to

perform the valuation. The management works

closely with the qualified external valuers to

establish the apropriate valuation techniques and

inputs to the model. The management reports the

findings to the directors of the Company regularly

to explain the cause of fluctuations in the fair

value.

The folowing table gives information about

how the fair values of these financial asets are

determined (in particular, the valuation techniques

and key inputs used).

---

2023
2023年
HK$’000
千港元
126,726
28,230
15,504
14,436
6,264
—
—

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

(i) 根据经常性基准按公平

值计量之本集团金融资

产之公平值（续）

39. FINANCIAL INSTRUMENTS (Continued)

c. Fair value (Continued)

(i) Fair value of the Group’s financial asets

that are measured at fair value on a

recuring basis (Continued)

Financial asetsFair value at 31 March

Fair value

hierarchy

Valuation techniques and

key inputs

Significant unobservable

inputs

金融资产公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入

2022年

HK$’000

千港元

Financial asets at FVTPL

按公平值计入损益之金融资产

— Listed equity securities287,033Level 1Quoted bid prices in an

active market

N/A

—上市股本证券第1级于活跃市场所报之出价不适用

— Investment in Limited Partnership27,087Level 3Net aset value quoted from

fund manager

Net aset value of the

underlying investments

—投资有限合伙第3级基金经理所报之资产净值相关投资之资产净值

— Film right investment15,756Level 3Discounted cash flows —

future cash flows are

estimated

Discount rate of 4.35% (2022:

4.35%)

—电影版权投资第3级折现金流量 — 估计未来

现金流量

折现率为4.35%（2022年：

4.35%）

— Life insurance policies13,718Level 2Quoted aset value provided

by a financial institution

N/A

—人寿保单第2级金融机构提供之所报资产

价值

不适用

— Unlisted securities—Level 2Based on recent transaction

price

N/A

—非上市证券第2级基于近期成交价格不适用

— Investment funds7,339Level 3Discounted cash flows —

future cash flows are

estimated

Weighted average cost of

capital at 53.61% (2023: nil)

—投资基金第3级折现金流量 — 估计未来

现金流量

资本加权平均成本53.61%

（2023年：无）

— Equity-linked notes27,570Level 2Based on fair value of

underlying asets which

are substantialy derived

from Level 1 input

N/A

—股票挂钩票据第2级基于主要源自第1级输入之

相关资产公平值

不适用

---

2023
2023年
HK$’000
千港元
—
1,095

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

(i) 根据经常性基准按公平

值计量之本集团金融资

产之公平值（续）

单一使用的加权平均资本

成本略为增加将导致投资

基金之公平值计量略为下

跌，反之亦然。

单一使用的潜在回报率略

为增加将导致保本存款之

公平值计量略为上升，反

之亦然。

单一使用的折现率略为增

加将导致电影版权投资之

公平值计量略为下跌，反

之亦然。

Financial asetsFair value at 31 March

Fair value

hierarchy

Valuation techniques and

key inputs

Significant unobservable

inputs

金融资产公平值于3月31日公平值等级估值方法及主要输入重大不可观察输入

2022年

HK$’000

千港元

— Principal protected deposits27,171Level 3Discounted cash flows

— future cash flows

are estimated based

on exchange rate of

US$ against HK$ and

expected yields of the

instruments

Potential return rate of 1.00%

to 3.00%) (2023: nil) per

anum

—保本存款第3级折现金流量 — 未来现金

流量乃根据美元兑港元

的汇率及预计回报工具

作出估计

潜在回报率每年1.00%至

3.00%（2023年：无）

Debt instruments at FVTOCI

按公平值计入其他全面收益之债

务工具

— Listed debt securities4,884Level 1Quoted bid prices in an

active market

N/A

—上市债务证券第1级于活跃市场所报之出价不适用

A slight increase in the weighted average cost of

capital used in isolation would result in a slight

decrease in the fair value measurement of the

investment funds, and vice versa.

A slight increase in the potential return rate used

in isolation would result in a slight increase in the

fair value measurement of the principal protected

deposits, and vice versa.

A slight increase in the discount rate used in

isolation would result in a slight decrease in

the fair value measurement of the film right

investment, and vice versa.

39. FINANCIAL INSTRUMENTS (Continued)

c. Fair value (Continued)

(i) Fair value of the Group’s financial asets

that are measured at fair value on a

recuring basis (Continued)

---

27,171	—	7,339	27,087	15,756	77,353
—	—	—	—	789	789
553,516	—	—	—	—	553,516
(551)	—	(161)	—	—	(712)
551	—	—	—	—	551
—	—	(6,601)	971	—	(5,630)
(578,549)	—	—	—	—	(578,549)
(2,138)	—	(577)	172	(1,041)	(3,584)
—	—	—	28,230	15,504	43,734

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

• （续）

(i) 第3级公平值计量对账

于两个年度，第1级、第2级

及第3级之间并无转移。

(i) 并无根据经常性基准按

公平值计量之金融资产

及金融负债之公平值

其他金融资产及金融负债

公平值是根据折现金流

分析按照一般接纳之定价

模式厘定。本公司董事认

为于综合财务报表确认之

金融资产及金融负债账面

值与其公平值相若。

39. FINANCIAL INSTRUMENTS (Continued)

c. Fair value (Continued)

(i) Reconciliation of Level 3 fair value

measurements

Principal

protected

deposits

Convertible

notes

Investment

funds

Investment

in Limited

Partnership

Film right

investmentTotal

保本存款可换股票据投资基金

投资有限

合伙

电影版权

投资总计

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元

At 1 April 2021于2021年4月1日—199,944—199,944

Acquisition of a subsidiary收购一间附属公司21,341(199,944)11,51112,089—(155,003)

Aditions添置—6,14515,51121,656

Purchases购买146,492—146,492

Interest received已收利息(1,067)—(919)—(1,986)

Realised fair value gain recognised in

profit or los

于损益确认的已变现

公平值收益1,067—1,067

Unrealised fair value los recognised

in profit or los

于损益确认的未变现

公平值亏损—(2,680)8,770—6,090

Setlements结付(141,514)—(967)—(142,481)

Exchange adjustments汇兑调整852—394832451,574

At 31 March 2022于2022年3月31日

Aditions添置

Purchases购买

Interest received已收利息

Realised fair value gain recognised in

profit or los

于损益确认的已变现

公平值收益

Unrealised fair value los recognised

in profit or los

于损益确认的未变现

公平值亏损

Setlements结付

Exchange adjustments汇兑调整

At 31 March 2023于2023年3月31日

There were no transfers betwen Levels 1, 2 and

3 in both years.

(i) Fair value of financial asets and financial

liabilities that are not measured at fair

value on a recuring basis

The fair values of other financial asets and

financial liabilities are determined in acordance

with generaly acepted pricing models based

on discounted cash flow analysis. The directors

of the Company consider that the carying

amounts of financial asets and financial

liabilities recognised in the consolidated financial

statements aproximate to their fair values.

---

2023
2023年
100%
100%
100%
100%
100%
100%
100%

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

40. 主要附属公司之详情

于2023年及2022年3月31日，本公司主

要附属公司之详情如下：

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES

Particulars of the Company’s principal subsidiaries as at 31

March 2023 and 2022 are as folows:

Name of subsidiaries

Place of

incorporation/

establishment and

operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2022年

Directly held by the Company:

本公司直接持有﹕

Ace Winer Investment LimitedHong KongOrdinary HK$1100%Investment in securities

and others

运荣投资有限公司香港普通股1港元证券及其他投资

Amazing Universe LimitedBVI/Hong KongOrdinary US$1100%Property investment

英属处女群岛╱

香港

普通股1美元物业投资

Arowfield Investments LimitedBVI/Hong KongOrdinary US$1100%Investment in securities

and others

英属处女群岛╱

香港

普通股1美元证券及其他投资

Charming Flash LimitedBVI/Hong KongOrdinary US$1100%Loan financing

英属处女群岛╱

香港

普通股1美元贷款融资

Coconut King LimitedBVI/Hong KongOrdinary US$1100%Investment in securities

and others

英属处女群岛╱

香港

普通股1美元证券及其他投资

Flourishing Day LimitedBVI/Hong KongOrdinary US$1100%Loan financing

丰盛日有限公司英属处女群岛╱

香港

普通股1美元贷款融资

Fortunate Master LimitedBVI/Hong KongOrdinary US$1100%Investment holding

英属处女群岛╱

香港

普通股1美元投资控股

---

2023
2023年
100%
100%
100%
100%
51.60%
51.60%
51.60%
51.60%

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

*

Name of subsidiaries

Place of

incorporation/

establishment and

operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2022年

Gold Winer Investment LimitedHong KongOrdinary HK$1100%Investment in securities

and others

宇荣投资有限公司香港普通股1港元证券及其他投资

Great Sail Global LimitedBVI/Hong KongOrdinary US$1100%Loan financing

伟帆环球有限公司英属处女群岛╱

香港

普通股1美元贷款融资

Quick Aces Enterprise LimitedBVI/Hong KongOrdinary US$1100%Loan financing

英属处女群岛╱

香港

普通股1美元贷款融资

Winsor Miles LimitedBVI/Hong KongOrdinary US$1100%Investment holding

英属处女群岛╱

香港

普通股1美元投资控股

Indirectly held by the Company:

本公司间接持有：

Asia Milion Investment LimitedHong KongOrdinary HK$1100%Property investment

侨万投资有限公司香港普通股1港元物业投资

Capital Wel (H.K.) LimitedHong KongOrdinary HK$174.76%Property investment

富和（香港）有限公司香港普通股1港元物业投资

Chancemore LimitedBVI/Hong KongOrdinary US$174.76%Property investment

英属处女群岛╱

香港

普通股1美元物业投资

City China International LimitedHong KongOrdinary HK$174.76%Loan financing

城中国际有限公司香港普通股1港元贷款融资

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

---

2023
2023年
51.60%
100%
51.60%
51.60%
100%
51.60%
51.60%
100%
51.60%

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

*

Name of subsidiaries

Place of

incorporation/

establishment and

operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2022年

Clever Wise Holdings LimitedBVI/Hong KongOrdinary US$174.76%Property investment

智聪控股有限公司英属处女群岛╱

香港

普通股1美元物业投资

Constance CapitalHong KongOrdinary

HK$46,000,000

100%Investment in securities

and others

弘雅资本香港普通股46,000,000

港元

证券及其他投资

Daily Leader LimitedBVI/Hong KongOrdinary US$174.76%Property development

英属处女群岛╱

香港

普通股1美元物业发展

Day Glory Investment LimitedHong KongOrdinary HK$1100%Property investment

日兴投资有限公司香港普通股1港元物业投资

Easyknit Properties Management

Limited

Hong KongOrdinary HK$10,000100%Property management

永义物业管理有限公司香港普通股10,000港元物业管理

EminenceBermuda/

Hong Kong

Ordinary HK$0.0174.76%Investment holding

高山百慕达╱香港普通股0.01港元投资控股

Excelent East LimitedHong KongOrdinary HK$174.76%Property investment

思英有限公司香港普通股1港元物业投资

Everjet Investment LimitedHong KongOrdinary HK$10,000100%Property development

永振投资有限公司香港普通股10,000港元物业发展

Extra Glory LimitedAnguila/Hong KongOrdinary US$174.76%Property development

安圭拉╱香港普通股1美元物业发展

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

---

2023
2023年
51.60%
51.60%
51.60%
100%
51.60%
51.60%
51.60%
100%

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

*

Name of subsidiaries

Place of

incorporation/

establishment and

operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2022年

Fanju Investments LimitedBVI/Hong KongOrdinary US$174.76%Investment in securities

and others

泛菊投资有限公司英属处女群岛╱

香港

普通股1美元证券及其他投资

Gainever Corporation Limited Hong KongOrdinary HK$274.76%Investment in securities

and others

永达恒有限公司香港普通股2港元证券及其他投资

Giant East LimitedHong KongOrdinary HK$174.76%Property investment

德东有限公司香港普通股1港元物业投资

Global Chance Holdings LimitedBVI/Hong KongOrdinary US$1100%Property development

环球商机控股有限公司英属处女群岛╱

香港

普通股1美元物业发展

Glory Link Investment LimitedHong KongOrdinary HK$174.76%Investment in securities

and others

邦兴投资有限公司香港普通股1港元证券及其他投资

Goldchamp International LimitedHong KongOrdinary HK$10,00074.76%Property investment

世昌国际有限公司香港普通股10,000港元物业投资

Golden Top Properties LimitedHong KongOrdinary HK$274.76%Property investment

高顺置业有限公司香港普通股2港元物业投资

Golden Star Investment LimitedHong KongOrdinary HK$1100%Property development

金利星投资有限公司香港普通股1港元物业发展

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

---

2023
2023年
100%
100%
100%
100%
51.60%
51.60%
51.60%
51.60%

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

*

Name of subsidiaries

Place of

incorporation/

establishment and

operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2022年

God Merit Management LimitedHong KongOrdinary HK$1100%Property investment

佳德管理有限公司香港普通股1港元物业投资

Godco Development LimitedBVI/Hong KongOrdinary US$1100%Investment holding

佳豪发展有限公司英属处女群岛╱

香港

普通股1美元投资控股

Grandcorp Development LimitedHong KongOrdinary HK$1100%Property investment

高豪发展有限公司香港普通股1港元物业投资

Great East Investment LimitedHong KongOrdinary US$1100%Property development

永英投资有限公司香港普通股1美元物业发展

Grow Wel Profits LimitedBVI/SingaporeOrdinary US$174.76%Property investment

and investment in

securities and others

英属处女群岛╱

新加坡

普通股1美元物业投资以及证券及

其他投资

Janson Properties LimitedHong KongOrdinary HK$274.76%Property investment

展胜置业有限公司香港普通股2港元物业投资

Lion Capital Investment (HK) LimitedHong KongOrdinary HK$174.76%Property investment

狮皇投资（香港）有限公司香港普通股1港元物业投资

Main Lucky Enterprises LimitedHong KongOrdinary HK$174.76%Property development

明益企业有限公司香港普通股1港元物业发展

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

---

2023
2023年
100%
51.60%
51.60%
100%
100%
100%
100%
51.60%
100%

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

Name of subsidiaries

Place of

incorporation/

establishment and

operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2022年

Mark Profit Development LimitedHong KongOrdinary HK$2100%Property investment

and investment in

securities and others

卓益发展有限公司香港普通股2港元物业投资及证券及其

他投资

Nice Able Holdings LimitedBVI/Hong KongOrdinary US$174.76%Property development

英属处女群岛╱

香港

普通股1美元物业发展

On Chanel International LimitedHong KongOrdinary HK$1100%Property investment

安昌国际有限公司香港普通股1港元物业投资

Ovation Motion Picture Enterprise

Limited (formerly known as

Eminence Peaks Limited)

Hong KongOrdinary HK$1100%Entertainment and film

right investment

掌赏电影企业有限公司（前称

Eminence Peaks Limited）

香港普通股1港元娱乐及电影版权投资

Pacific Land Investment LimitedHong KongOrdinary HK$1100%Property development

侨安投资有限公司香港普通股1港元物业发展

Pacific Way Investment LimitedHong KongOrdinary HK$1100%Property development

远华投资有限公司香港普通股1港元物业发展

Planetic International LimitedHong KongOrdinary HK$2100%Loan financing

香港普通股2港元贷款融资

Real Supreme LimitedAnguila/Hong KongOrdinary US$174.76%Property development

安圭拉╱香港普通股1美元物业发展

Richstar Development LimitedHong KongOrdinary HK$1100%Property investment

民星发展有限公司香港普通股1港元物业投资

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

---

2023
2023年
51.60%
100%
51.60%
51.60%
51.60%
100%
51.60%
100%
51.60%
51.60%

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

Name of subsidiaries

Place of

incorporation/

establishment and

operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2022年

Silver Prosper Holdings LimitedHong KongOrdinary HK$174.76%Property development

银盛集团有限公司香港普通股1港元物业发展

Suces Active LimitedBVI/Hong KongOrdinary US$1100%Property development

英属处女群岛╱

香港

普通股1美元物业发展

Suces Mark Investments LimitedHong KongOrdinary HK$10,00074.76%Property development

顺满投资有限公司香港普通股10,000港元物业发展

Top Chanel Enterprises LimitedHong KongOrdinary HK$174.76%Property investment

益祥企业有限公司香港普通股1港元物业投资

Top Lead Investment LimitedHong KongOrdinary HK$174.76%Property development

御领投资有限公司香港普通股1港元物业发展

Total Expect LimitedBVI/Hong KongOrdinary US$1100%Property development

英属处女群岛╱

香港

普通股1美元物业发展

Treasure Arts International Group

Limited

BVI/Hong KongOrdinary US$174.76%Property development

宝艺国际集团有限公司英属处女群岛╱

香港

普通股1美元物业发展

Trump Elegant Investment LimitedHong KongOrdinary HK$10,000100%Property development

凯隽投资有限公司香港普通股10,000港元物业发展

Wealth Plan Development LimitedHong KongOrdinary HK$174.76%Property development

康图发展有限公司香港普通股1港元物业发展

Wel Honest Investment LimitedHong KongOrdinary HK$1100%Property investment

宏诚投资有限公司香港普通股1港元物业投资

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

---

2023
2023年
51.60%
80%
100%
51.60%

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

* 纬丰投资有限公司之无投票权递延

股无权收取任何股东大会之通告、

出席或于大会上投票，且仅具非常

有限权力获分派溢利及，于清盘时，

获退回实缴股份之金额。

湖州实业为一间于中国成立之外

资投资企业，经营期为50年，直至

2054年12月14日。

Name of subsidiaries

Place of

incorporation/

establishment and

operation

Nominal value

of isued share/

registered capital

Proportion of nominal

value of isued share

capital/registered

capital atributable to

the GroupPrincipal activities

附属公司名称

注册成立╱

成立及经营地点

已发行╱

注册股本面值

本集团应占已发行

股本╱注册股本

面值比例主要业务

2022年

Welmake Investments LimitedHong KongOrdinary HK$9,998

(Non-voting

defered shares

HK$2*)

74.76%Property investment

纬丰投资有限公司香港普通股9,998港元（无

投票权递延股2港

元*）

物业投资

Wel Smart Development LimitedHong KongOrdinary HK$10080%Property development

威成发展有限公司香港普通股100港元物业发展

Widetop Investment LimitedHong KongOrdinary HK$1100%Property investment

宏德投资有限公司香港普通股1港元物业投资

永义实业(湖州)有限公司(Easyknit

Enterprises (Huzhou) Co., Ltd.)

(“Enterprises Huzhou”)

PRCRegistered

US$25,544,206

74.76%Property investment

永义实业（湖州）有限公司

（「湖州实业」）

中国注册股本25,544,206

美元

物业投资

* The non-voting defered shares of Welmake Investments

Limited cary no rights to receive notice of, atend or vote at

any general meting and have very limited rights to participate

in a distribution of profits and, on liquidation, to the repayment

of the amount paid up on the shares.

Enterprises Huzhou is a wholy foreign owned enterprise

established in the PRC, to be operated for 50 years up to 14

December 2054.

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

---

2023
2023年
48
28
2
78

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

以上列表所列示之本公司附属公司，

根据本公司董事之意见，主要影响年

内之业绩或构成本集团资产之主要部

分。而本公司董事之意见认为，提供

其他附属公司之详情会使资料过于冗

长。

于报告期末，本公司尚有其他对本集

团而言不是重大之附属公司。此等附

属公司大部分于香港营运。此等附属

公司之主要业务概要如下：

除高山向本集团发行的可换股票据

外，概无附属公司于2023年3月31日或

2022年3月31日发行任何债务证券。

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

The above table lists the subsidiaries of the Company, which,

in the opinion of the directors of the Company, principaly

afected the results of the year or constituted a substantial

portion of the asets of the Group. To give details of other

subsidiaries would, in the opinion of the directors of the

Company result in particulars of excesive length.

At the end of the reporting period, the Company has other

subsidiaries that are not material to the Group. Majority

of these subsidiaries operate in Hong Kong. The principal

activities of these subsidiaries are sumarised as folows:

Principal activities

主要业务

Principal place of busines

主要营业地点

Number of subsidiaries

附属公司数量

2022年

Investment holdingHong Kong47

投资控股香港

InactiveHong Kong25

非活跃香港

InactivePRC2

非活跃中国

None of the subsidiaries had isued any debt securities at

31 March 2023 or 31 March 2022, except for the convertible

notes isued by Eminence to the Group.

---

2023
2023年
48.40%

2023
2023年
HK$’000
千港元
17,157

2023
2023年
HK$’000
千港元
1,542,297

Year-ended 31 March 2023
截至2023年 3月31日止年度
HK$’000
千港元
182,678
(119,106)
63,572
29,404

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

下表列示拥有重大非控股权益之本公

司非全资附属公司详情。

拥有重大非控股权益之本集团附属公

司财务资料概要载列如下。以下财务

资料概要乃集团内公司之间抵销前之

金额。

高山及其附属公司

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

The table below shows details of non-wholy owned

subsidiary of the Company that has material non-controling

interest:

Name of subsidiary

Place of

incorporation and

principal place of

busines

Proportion of ownership

interests and voting rights

held by non-controling

interests

Profit alocated to non-

controling interests

Acumulated non-controling

interests

附属公司名称

注册成立地点及

主要营业地点

非控股权益所持拥有权益

及投票权比例非控股权益分占溢利累计非控股权益

2022年2022年2022年

HK$’000HK$’000

千港元千港元

EminenceBermuda/Hong

Kong

25.24%30,457761,033

高山百慕达╱香港

Sumarised financial information in respect of the Group’s

subsidiary that has material non-controling interests is set

out below. The sumarised financial information below

represents amounts before intragroup eliminations.

Eminence and its subsidiaries

From the date

of acquisition to

31 March 2022

由收购日期至

2022年3月31日

HK$’000

千港元

Income收入247,091

Expenses开支(126,420)

Profit for the year/period本年度╱期间溢利120,671

Total comprehensive income for the year/

period

本年度╱期间全面收益

总额138,007

---

At 31 March 2023
于2023年 3月31日
HK$’000
千港元
1,438,126
4,186,141
(867,920)
(1,521,181)
3,235,166

Year-ended 31 March 2023	From the date of acquisition to 31 March 2022
截至2023年 3月31日止年度	由收购日期至 2022年3月31日
HK$’000	HK$’000
千港元	千港元
(115,152)	(107,389)
193,396	(26,875)
191,787	117,361
270,031	(16,903)

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

高山及其附属公司（续）

40. PARTICULARS OF PRINCIPAL

SUBSIDIARIES (Continued)

Eminence and its subsidiaries (Continued)

At 31 March

于2022年

3月31日

HK$’000

千港元

Non-curent asets非流动资产1,495,937

Curent asets流动资产3,383,871

Curent liabilities流动负债(901,866)

Non-curent liabilities非流动负债(962,755)

Total equity权益总额3,015,187

Net cash outflow from operating activities来自经营活动之现金流出

净额

Net cash inflow (outflow) from investing

activities

来自投资活动之现金流入

（流出）净额

Net cash inflow from financing activities来自融资活动之现金流入

净额

Net cash inflow (outflow)现金流入（流出）净额

---

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

41. 报告期间后之事项

以下重要事项于2023年3月31日之后

发生：

(a) 如附注15所述，依据选择购买权

协议，买方行使本集团授予的选

择权，以代价13,009,000新加坡

元（等于76,752,000港元）购买一

项投资物业。这构成本公司的主

要出售交易及高山的非常重大的

出售交易，并在2023年5月31日

高山举行的股东特别大会上获

得批准。

(b) 于2023年5月29日，高山建议实

施股本重组（「股本重组」），包括

(i)股份合并（「股份合并」），即每

四十(40)股每股面值0.01港元的

当时现有已发行及未发行股份将

合并为一股面值0.40港元的合并

股份（「合并股份」）；(i)股本削减

（「股本削减」），即每股已发行合

并股份之面值由0.40港元削减至

0.01港元，方法为剔除因股份合

并而产生之高山已发行股本中合

并股份之任何零碎部分，以将合

并后的股份凑整为整数；及注销

高山每股已发行合并股份缴足

股本0.39港元，使每股已发行新

股份于紧随股本削减后将被视

为一(1)股面值为0.01港元的缴足

股份而股本削减所产生的进账

款额将转拨至本公司的实缴盈

余账；及(i)股份拆细，紧随股份

合并及股本削减生效后，每股

法定但未发行的合并股份（包括

股本削减所产生的该等法定未

发行的合并股份）将拆细为四十

(40)股每股面值0.01港元的法定

但未发行的新股份。股本重组

须经股东在2023年7月17日举行

的股东特别大会上批准。

41. EVENTS AFTER THE REPORTING

PERIOD

The folowing significant events tok place subsequent to 31

March 2023:

(a) As mentioned in note 15, pursuant to an option to

purchase agrement, the Purchaser exercised the

option granted by the Group to purchase an investment

property at a consideration of SGD13,009,000

(equivalent to HK$76,752,000). This constitute a

major disposal transaction of the Company and a

very substantial disposal transaction of Eminence and

was aproved in a special general meting held by

Eminence on 31 May 2023.

(b) On 29 May 2023, Eminence proposed to implement

the capital reorganisation (the “Capital Reorganisation”)

involving (i) share consolidation (the “Share

Consolidation”) that every forty (40) isued and

unisued then existing shares of HK$0.01 each be

consolidated into one consolidated share of par value

HK$0.40 each (the “Consolidated Shares”); (i) capital

reduction (the “Capital Reduction”) that the par value

of each isued Consolidated Share be reduced from

HK$0.40 to HK$0.01 by eliminating any fraction of a

Consolidated Share in the isued share capital of the

Eminence arising from the Share Consolidation in order

to round down the total number of the Consolidated

Shares to a whole number; and canceling HK$0.39

of the paid-up capital of the Eminence on each isued

Consolidated Share so that each isued new share wil

be treated as one (1) fuly paid-up share of par value

of HK$0.01 each in the share capital of the Eminence

imediately folowing the Capital Reduction and

the credit arising from the Capital Reduction wil be

transfered to the contributed surplus acount of the

Company; and (i) share subdivision that, imediately

folowing the Share Consolidation and the Capital

Reduction becoming efective, each authorised

but unisued Consolidated Share (including those

authorised unisued Consolidated Shares arising from

the Capital Reduction) wil be subdivided into forty (40)

authorised but unisued new shares of par value of

HK$0.01 each. The Capital Reorganisation is subject to

shareholders’ aproval in a special general meting to

be held on 17 July 2023.

---

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

(c) 于2023年5月29日，高山订立有

条件配售协议，据此，配售代理

将向不少于六(6)名承配人配售

合共50,000,000股配售股份，配

售价为每股配售股份0.50港元，

占(i)高山于股本重组生效日期的

已发行股本约94.08%；及(i)经计

及股本重组的影响后因配发及

发行配售股份而扩大的高山已发

行股本约48.47%。配售所得款

项净额20,000,000港元（扣除配

售佣金及配售事项的其他相关

成本及开支后），将用于本集团

的一般营运资金。股份配售在

报告日期尚未完成。管理层认

为，本公司在配售后将继续保持

对高山的实质性控制，因此将高

山作为本公司的附属公司入账。

详情载于本公司日期为2023年6

月27日的通函。

41. EVENTS AFTER THE REPORTING

PERIOD (Continued)

(c) On 29 May 2023, Eminence entered into a conditional

placing agrement pursuant to which a total of

50,000,000 placing shares wil be placed by the placing

agent to not les than six (6) places at the placing

price of HK$0.50 per placing share, representing (i)

aproximately 94.08% of the isued share capital of

the Eminence as at the efective date of the Capital

Reorganisation; and (i) aproximately 48.47% of the

isued share capital of the Eminence as enlarged by the

alotment and isue of the placing shares after taking

into acount the efect of the Capital Reorganisation.

The net proceds from the placing, after deduction of

the placing comision and other related costs and

expenses of the placing, amounted to HK$20,000,000

wil be used for the Group’s general working capital.

The placing of shares has not ben completed on the

date of report. The management considered that the

Company wil continue to maintain substantial control

over Eminence after the placing and therefore wil

acount for Eminence as a subsidiary of the Company.

Details are set out in the circular of the Company dated

27 June 2023.

---

2023
2023年
HK$’000
千港元
34,162
1,985,498
2,019,660
168
30,139
30,307
1,423
703,423
—
704,846
(674,539)
1,345,121
—
1,345,121
7,399
1,337,722
1,345,121

Notes to the Consolidated Financial Statements

综合财务报表附注

Easyknit International Holdings Limited 2022/23 Anual Report

For the year ended 31 March 2023 截至2023年3月31日止年度

42. 本公司之财务状况表 42. STATEMENT OF FINANCIAL POSITION

OF THE COMPANY

2022年

HK$’000

千港元

Non-curent asets非流动资产

Interests in subsidiaries附属公司权益34,162

Amounts due from subsidiaries应收附属公司款项2,191,593

2,225,755

Curent asets流动资产

Other receivables其他应收款项174

Cash and cash equivalents现金及现金等价物56,356

56,530

Curent liabilities流动负债

Other payables其他应付款项1,397

Amounts due to subsidiaries应付附属公司款项960,111

Secured bank borowings有抵押银行借贷1,973

963,481

Net curent liabilities流动负债净值(906,951)

Total asets les curent liabilities资产总额减流动负债1,318,804

Non-curent liability非流动负债

Secured bank borowings有抵押银行借贷47,027

1,271,777

Capital and reserves资本及储备

Share capital股本7,399

Reserves (note)储备（附注）1,264,378

1,271,777

---

202,272	196,565	220,937	581	644,023	1,264,378
—	—	—	—	73,344	73,344
202,272	196,565	220,937	581	717,367	1,337,722

Notes to the Consolidated Financial Statements

综合财务报表附注

永义国际集团有限公司 2022/23年报

For the year ended 31 March 2023 截至2023年3月31日止年度

1. （续）

附注：

本公司之储备于本年内及过往年度之变动

如下：

42. STATEMENT OF FINANCIAL POSITION

OF THE COMPANY (Continued)

Note:

Movements of the Company’s reserves during the curent and prior

years are as folows:

Share

premium

Capital

reserve

Contributed

surplus

Share

option

reserve

Acumulated

profitsTotal

股份溢价股本储备缴入盈余购股权储备累计溢利总额

HK$’000HK$’000HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元千港元千港元

At 1 April 2021于2021年4月1日234,663196,565220,937—648,3931,300,558

Los and total comprehensive

expense for the year

本年度亏损及全

面开支总额—(4,370)(4,370)

Share repurchase and

cancelation

股份回购及取消

(32,391)—(32,391)

Recognition of equity-setled

share-based payment

确认股权结算

以股份为基础

付款—581—581

(32,391)—581(4,370)(36,180)

At 31 March 2022于2022年3月31日

Profit and total comprehensive

income for the year

本年度溢利及全

面收入总额

At 31 March 2023于2023年3月31日

---

2023
2023年
HK$’000
千港元
102,674
26,509
3,434
29,943
13,280
16,663
29,943

2023
2023年
HK$’000
千港元
9,188,964
(4,196,579)
4,992,385
3,451,803
1,540,582
4,992,385

Financial Sumary

财务资料概要

Easyknit International Holdings Limited 2022/23 Anual Report

RESULTS

Year ended 31 March

截至3月31日止年度

2019年2020年2021年2022年

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Revenue营业额830,34763,633323,382350,784

Profit (los) before taxation除税前溢利（亏损）354,985(298,936)18,9611,027,243

Taxation税项(39,171)8772,968(17,743)

Profit (los) for the year本年度溢利（亏损）315,814(298,059)21,9291,009,500

Profit (los) for the year

atributable to:

应占本年度溢利

（亏损）：

— owners of the Company— 本公司拥有人315,959(297,755)22,308979,437

— non-controling interests— 非控股权益(145)(304)(379)30,063

315,814(298,059)21,9291,009,500

ASETS AND LIABILITIES

At 31 March

于3月31日

2019年2020年2021年2022年

HK$’000HK$’000HK$’000HK$’000

千港元千港元千港元千港元

Total asets资产总额5,026,7894,858,1294,903,6068,919,158

Total liabilities负债总额(1,479,439)(1,622,308)(1,673,161)(3,981,641)

Net asets资产净值3,547,3503,235,8213,230,4454,937,517

Equity atributable to owners of

the Company

本公司拥有人应占

权益3,547,4953,236,2703,231,2734,177,706

Non-controling interests非控股权益(145)(449)(828)759,811

Total equity权益总额3,547,3503,235,8213,230,4454,937,517

业绩

资产及负债

---

Financial Sumary

财务资料概要

永义国际集团有限公司 2022/23年报

附注：

于2019年4月1日，本集团已应用香港财务报告

准则第16号「租赁」。因此，根据香港会计准则

第17号「租赁」编制的截至2018年及2019年3月31

日止年度的若干资料可能无法与截至2020年、

2021年、2022年及2023年3月31日止年度比较。

Note:

On 1 April 2019, the Group has aplied HKFRS 16 “Leases”. Acordingly,

certain information for the year ended 31 March 2018 and 2019 which was

prepared under HKAS 17 “Leases” may not be comparable to the years

ended 31 March 2020, 2021, 2022 and 2023.

---

Sumary of Properties

物业概要

Easyknit International Holdings Limited 2022/23 Anual Report

As at 31 March 2023 于2023年3月31日

A. INVESTMENT PROPERTIES

LocationPurpose

Aproximate

gros flor/

saleable areaLease term

地址用途

概约楼面╱

实用面积租约年期

(sq. ft.)

（平方呎）

1.Block A on Seventh Flor and

Car Parking Space No. L11,

No. 481 Castle Peak Road,

Cheung Sha Wan,

Kowlon

Industrial11,874Medium

九龙长沙湾青山道481号

七楼之A座及L11号车位

工业中期

2.Block B1 and portion of Block B

on Seventh Flor,

No. 481 Castle Peak Road,

Cheung Sha Wan, Kowlon

Industrial6,992Medium

九龙长沙湾青山道481号

七楼之B1座及B座部分

工业中期

3.Shops 1, 2, 3 on Ground Flor

together with showcase on

Ground Flor, First Flor

and Second Flor of Fa Yuen Plaza,

No. 19 Fa Yuen Stret,

Mong Kok, Kowlon

Comercial13,544Medium

九龙旺角花园街19号

花园广场地下

1、2、3号舖及

地下橱窗、一楼及二楼

商业中期

4.Ground Flor, No. 50 Yun Ping Road,

Causeway Bay, Hong Kong

Comercial905Long

香港铜锣湾恩平道50号地下商业长期

5.Shops A and B on Ground Flor

and Shop C on First Flor, One Victory,

Nos. 1, 1A and 3 Victory Avenue,

Ho Man Tin, Kowlon

Comercial4,297Medium

九龙何文田胜利道1号、1A号

及3号地下A及B舖及一楼C舖

商业中期

A. 投资物业

---

Sumary of Properties

物业概要

永义国际集团有限公司 2022/23年报

As at 31 March 2023 于2023年3月31日

• （续）

LocationPurpose

Aproximate

gros flor/

saleable areaLease term

地址用途

概约楼面╱

实用面积租约年期

(sq. ft.)

（平方呎）

6.Car Parking Space No. 407,

4/F, Capital Centre, No. 151

Gloucester Road, Wanchai

ComercialN/AMedium

湾仔告士打道151号

资本中心四楼407号车位

商业不适用中期

7.Ground Flor

No. 148 Johnston Road

Wanchai

Hong Kong

Comercial578Long

香港湾仔庄士敦道148号地下商业长期

8.Ground Flor

No. 6 Canon Road

Causeway Bay

Hong Kong

Comercial472Long

香港铜锣湾景隆街6号地下商业长期

9.Sixth Flor

Nos. 650-652

Castle Peak Road, and

No. 18A Wing Hong Stret

Kowlon

Industrial8,608Medium

九龙青山道650至652号

及永康街18A号6楼

工业中期

10.Second Flor

Nos. 790, 792 and 794

Cheung Sha Wan Road

Kowlon

Industrial2,981Medium

九龙长沙湾道

790、792及794号2楼

工业中期

11.Rof

No. 20 Wing Hong Stret

Kowlon

Industrial2,910Medium

九龙永康街20号天台工业中期

A. INVESTMENT PROPERTIES (Continued)

---

Sumary of Properties

物业概要

Easyknit International Holdings Limited 2022/23 Anual Report

As at 31 March 2023 于2023年3月31日

• （续）

LocationPurpose

Aproximate

gros flor/

saleable areaLease term

地址用途

概约楼面╱

实用面积租约年期

(sq. ft.)

（平方呎）

12.Fifth Flor

No. 20 Wing Hong Stret

Kowlon

Industrial3,402Medium

九龙永康街20号5楼工业中期

13.Units 1 and 2 on Seventh Flor

Block D and Car Parking Space

No. 46 on Lower Ground Flor

Shatin Heights

No. 8003 Tai Po Road

Shatin, N.T.

Residential2,086Medium

新界沙田大埔道8003号

沙田花园D座7楼1及2室及

低层地下第46号车位

住宅中期

14.Third Flor

No. 161 Wong Nai Chung Road

Hong Kong

Residential781Medium

香港黄泥涌道161号三楼住宅中期

15.Easy Tower, No. 609

Tai Nan West Stret

Cheung Sha Wan

Kowlon

Industrial/

comercial

74,458Medium

九龙长沙湾大南西街609号

永义广场

工业╱商业中期

16.15 Ardmore Park #04–03

Singapore 259959

Residential2,885Frehold

住宅免租

17.15 Ardmore Park #18-02

Singapore 259959

Residential2,885Frehold

住宅免租

A. INVESTMENT PROPERTIES (Continued)

---

Sumary of Properties

物业概要

永义国际集团有限公司 2022/23年报

As at 31 March 2023 于2023年3月31日

• （续）

LocationPurpose

Aproximate

gros flor/

saleable areaLease term

地址用途

概约楼面╱

实用面积租约年期

(sq. ft.)

（平方呎）

18.An industrial complex located at

No. 108 of Dongliang Road,

Zhili Town, Wuxing District,

Huzhou City, Zhejiang Province

of the People’s Republic of China

with a total of twenty building

blocks being built

Industrial1,805,534Medium

位于中华人民共和国浙江省湖州市

吴兴区织里镇栋梁路108号

一个合共20栋已兴建的

楼宇的工业园区

工业中期

19.Lots Nos. 1278, 1279 and 1280 in D.D.

124 Yuen Long

New Teritories

Hong Kong

Land with atached

structure

27,879Medium

香港新界元朗D.D.124号

第1278、1279及1280号地段

附属建筑土地中期

20.Unit A on 8th Flor and Rof of

Tower 1 and Carparking Space

No. 3, Ayton No. 18, Invernes

Road, Kowlon

Residential1,798Medium

九龙延文礼士道

18号隽睿一座8楼A室连天台及

3号车位

住宅中期

A. INVESTMENT PROPERTIES (Continued)

---

Sumary of Properties

物业概要

Easyknit International Holdings Limited 2022/23 Anual Report

As at 31 March 2023 于2023年3月31日

B. 持作出售发展物业B. PROPERTIES HELD FOR DEVELOPMENT

FOR SALE

LocationPurpose

Aproximate

gros site areaLease term

Stage of

completion

地址用途概约地皮面积租约年期完成阶段

(sq. ft.)

（平方呎）

1.Nos. 93, 93A, 95 & 95A

Waterlo Road, Kowlon

Residential9,800LongUnder development

九龙窝打老道93号、

93A号、95号及95A号

住宅长期发展中

2.Nos. 470, 472, 474, 476, 478

Chatham Road North, Kowlon

Residential4,685LongUnder development

九龙漆咸道北470号、472号、

474号、476号、478号

住宅长期发展中

3.Nos. 646, 648, 648A

Castle Peak Road

Kowlon

Industrial9,206MediumUnder development

九龙青山道646、648及648A号工业中期发展中

4.No. 121 King Lam Stret

Cheung Sha Wan

Kowlon

Industrial5,483MediumUnder development

九龙长沙湾琼林街121号工业中期发展中

5.Nos. 11, 13 and 15

Matheson Stret

Causeway Bay

Hong Kong

Comercial2,857LongUnder development

香港铜锣湾勿地臣街11、13及15号商业长期发展中

6.Nos. 1B–1E

Davis Stret

Kenedy Town

Hong Kong

Residential4,940LongUnder development

香港坚尼地城爹核士街1B至1E号住宅长期发展中

7.Nos. 93 and 95 Catchick Stret

Kenedy Town

Hong Kong

Residential2,182LongUnder development

香港坚尼地城吉席街93号及95号住宅长期发展中

---