2022期報(bào)告2022期報(bào)告註冊成立之有限公司StockCodeitedInterimFinancialInformation料edConsolidated2StatementofProfitorLossandOtherComprehensiveIncome5StatementofFinancialPosition7StatementofChangesinEquity9StatementofCashFlowsoInterimCondensedConsolidatedFinancialInformationementDiscussionandAnalysis66AdditionalInformation79CorporateInformationTheboardofdirectors(the“Board”)ofBeijingHealth(Holdings)Limited(the“Company”)presentstheunauditedinterimcondensedconsolidatedfinancialinformationoftheCompanyanditssubsidiaries(collectivelythe“Group”)forthesixmonthsended30June2022,togetherwiththecomparativefiguresforthecorrespondingperiodin2021.Theinterimcondensedconsolidatedfinancialinformationhavenotbeenaudited,buthavebeenreviewedbytheCompany’sauditcommittee.北京健康(控股)有限公司(「本公司」))提呈本公司及其附團(tuán)」)截至二零二二年六月三十日止六個(gè)月的未經(jīng)審核中期簡明綜合財(cái)務(wù)資料，連同二零二一年同期的比較數(shù)字。中期簡明綜合財(cái)務(wù)資料未經(jīng)審核，惟已由本公司審核委員會(huì)審閱。IDATEDSTATEMENTOFForthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月 6 2BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司IDATEDSTATEMENTOFForthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月 ) TERIMREPORTIDATEDSTATEMENTOFForthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月 4BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司NANCIALPOSITIONJune2022二零二二年六月三十日 NCIALPOSITION務(wù)狀況表June2022二零二二年六月三十日 6BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司STATEMENTOFCHANGESINEQUITYForthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月 –56)STATEMENTOFCHANGESINEQUITYForthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月 ––––––– ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––*ThesereserveaccountscomprisetheconsolidatedreservesofHKDecemberHK0)inthecondensedconsolidatedstatementoffinancialpositionasatJune2022.*於二零二二年六月三十日，該等儲(chǔ)備賬包括簡明綜合財(cái)務(wù)狀況表之綜合儲(chǔ)備967,169,000港元(二零二一年十二,000港元)。8BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月 –555577557575– Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月 –BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月 ––DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月ORPORATEINFORMATIONBeijingHealth(Holdings)Limited(the“Company”)isalimitedliabilitycompanyincorporatedintheCaymanIslandsanditsshareshavebeenlistedontheMainBoardofTheStockExchangeofHongKongLimited(the“StockExchange”)since26April2002.TheregisteredofficeoftheCompanyislocatedatCricketSquare,HutchinsDrive,P.O.BoxDuringtheperiod,theCompanyanditssubsidiaries(collectivelyreferredtoasthe“Group”)wereinvolvedintheprovisionofmedicalcare,healthcareandgeriatriccarerelatedservicesandproductsinthePeople’sRepublicofChina(the“PRC”).NTheinterimcondensedconsolidatedfinancialinformationforthesixmonthsended30June2022hasbeenpreparedinaccordancewiththeapplicabledisclosurerequirementsofAppendix16toTheRulesGoverningtheListingofSecuritiesonTheStockExchangeofHongKongLimited(the“ListingRules”)andHongKongAccountingStandard34InterimFinancialReportingissuedbytheHongKongInstituteofCertifiedPublicAccountants(“HKICPA”).Theinterimcondensedconsolidatedfinancialinformationdoesnotincludealltheinformationanddisclosuresrequiredintheannualfinancialstatements,andshouldbereadinconjunctionwiththeGroup’sannualconsolidatedfinancialstatementsfortheyearended31December21.北京健康(控股)有限公司(「本公司」)為於開曼群島註冊成立之有限公司，其股份自二零零二年四月二十六日起在香港聯(lián)合交易所有限公司(「聯(lián)交所」)主板上市。本公司之註冊辦事處位於CricketSquare,HutchinsDrive,期內(nèi)，本公司及其附屬公司(統(tǒng)稱國」)提供醫(yī)療、健康及養(yǎng)老相關(guān)服務(wù)及產(chǎn)品。策2.1.編製基準(zhǔn)截至二零二二年六月三十日止六個(gè)月之中期簡明綜合財(cái)務(wù)資料乃根據(jù)香港聯(lián)合交易所有限公司證券上市規(guī)則 會(huì)計(jì)師公會(huì)(「香港會(huì)計(jì)師公會(huì)」)頒佈的香港會(huì)計(jì)準(zhǔn)則第34號中期財(cái)務(wù)報(bào)告的適用披露規(guī)定編製。中期簡明綜合財(cái)務(wù)資料並不包括年度財(cái)務(wù)報(bào)表所需一切資料及披露，並應(yīng)與本集團(tuán)截至二零二一年十二月三十一日止年度的年度綜合財(cái)務(wù)報(bào)表一併閱讀。BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月ARATIONAND2.2.CHANGESINACCOUNTINGPOLICIESAND2.2.會(huì)計(jì)政策及披露變動(dòng)TheaccountingpoliciesadoptedinthepreparationoftheinterimcondensedconsolidatedfinancialinformationareconsistentwiththoseappliedinthepreparationoftheGroup’sannualconsolidatedfinancialstatementsfortheyearended31December2021,exceptfortheadoptionofthefollowingrevisedHongKongFinancialReportingStandards(“HKFRSs”)forthefirsttimefortheentperiodsfinancialinformation編製中期簡明綜合財(cái)務(wù)資料所採納的會(huì)計(jì)政策與編製本集團(tuán)截至二零二一年十二月三十一日止年度的年度綜合財(cái)務(wù)報(bào)表所採用者一致，惟於本期間之財(cái)務(wù)資料首次採納下列經(jīng)修訂的香港財(cái)務(wù)報(bào)告準(zhǔn)則(「香港財(cái)務(wù)報(bào)告準(zhǔn) DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月ARATIONAND2.2.CHANGESINACCOUNTINGPOLICIESANDThenatureandimpactoftherevisedHKFRSsaredescribedbelow:(a)AmendmentstoHKFRS3replaceareferencetothepreviousFrameworkforthePreparationandPresentationofFinancialStatementswithareferencetotheConceptualFrameworkforFinancialReporting(the“ConceptualFramework”)issuedinJune2018withoutsignificantlychangingitsrequirements.TheamendmentsalsoaddtoHKFRS3anexceptiontoitsrecognitionprincipleforanentitytorefertotheConceptualFrameworktodeterminewhatconstitutesanassetoraliability.Theexceptionspecifiesthat,forliabilitiesandcontingentliabilitiesthatwouldbewithinthescopeofHKAS37orHK(IFRIC)-Int21iftheywereincurredseparatelyratherthanassumedinabusinesscombination,anentityapplyingHKFRS3shouldrefertoHKAS37orHK(IFRIC)-Int21respectivelyinsteadoftheConceptualFramework.Furthermore,theamendmentsclarifythatcontingentassetsdonotqualifyforrecognitionattheacquisitiondate.TheGrouphasappliedtheamendmentsprospectivelytobusinesscombinationsthatoccurredonorafter1January2022.Astherewasnobusinesscombinationduringtheperiod,theamendmentsdidnothaveanyimpactonthefinancialpositionandperformanceoftheGroup.2.2.會(huì)計(jì)政策及披露變動(dòng)－續(xù)經(jīng)修訂香港財(cái)務(wù)報(bào)告準(zhǔn)則之影響說明如下：(a)香港財(cái)務(wù)報(bào)告準(zhǔn)則第3號(修訂本)以對二零一八年六月發(fā)佈的財(cái)務(wù)報(bào)告概念框架(「概念框財(cái)務(wù)報(bào)表編製及列報(bào)框架的提述，而無需大幅度改變其要求。該等修訂本亦為香港財(cái)務(wù)報(bào)告準(zhǔn)則第3號之確認(rèn)原則增添了例外，以使企業(yè)可利用概念框架作為參考以決定資產(chǎn)或負(fù)債的構(gòu)成。該例外規(guī)定，對於在香港會(huì)計(jì)準(zhǔn)則第37號或香港財(cái)務(wù)報(bào)告詮釋委員會(huì)21號解釋範(fàn)圍內(nèi)發(fā)生的負(fù)債及或然負(fù)債，如果是單獨(dú)發(fā)生而不是在企業(yè)合併中產(chǎn)生的，採用香港財(cái)務(wù)報(bào)告準(zhǔn)則第3號的實(shí)體應(yīng)參考香港會(huì)計(jì)準(zhǔn)則第37號或香港財(cái)務(wù)報(bào)告詮釋委員會(huì)21號解釋而不是概念框架。此外，該等修訂本闡明或然資產(chǎn)在購買日不符合確認(rèn)條件。本集團(tuán)前瞻性地將修訂適用於二零二二年一月一日或之後發(fā)生的企業(yè)合併。由於期內(nèi)並無企業(yè)合併，因此該等修訂本對本集團(tuán)的財(cái)務(wù)狀況及表現(xiàn)並無任何影響。BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月ARATIONAND2.2.CHANGESINACCOUNTINGPOLICIESAND2.2.會(huì)計(jì)政策及披露變動(dòng)－續(xù)(b)AmendmentstoHKAS16prohibitanentityfromdeductingfromthecostofanitemofproperty,plantandequipmentanyproceedsfromsellingitemsproducedwhilebringingthatassettothelocationyforittobecapableofoperatinginthemannerintendedbymanagement.Instead,anentityrecognisestheproceedsfromsellinganysuchitems,andthecostofthoseitems,inprofitorloss.TheGrouphasappliedtheamendmentsretrospectivelytoitemsofproperty,plantandequipmentmadeavailableforuseonorafter1January2021.Sincetherewasnosaleofitemsproducedwhilemakingproperty,plantandequipmentavailableforuseonorafter1January2021,theamendmentsdidnoteanyimpactonthefinancialpositionorperformanceoftheGroup.(b)香港會(huì)計(jì)準(zhǔn)則第16號 (修訂本)禁止實(shí)體從物業(yè)、廠房及設(shè)備項(xiàng)目的成本中扣除該資產(chǎn)到能夠以管理層預(yù)期的方式運(yùn)營所需的必要位置及條件過程中透過銷售產(chǎn)生的任何收益。相反，實(shí)體應(yīng)在損益中確認(rèn)出售任何此類項(xiàng)目的收益以及這些項(xiàng)目的成本。本集團(tuán)對二零二一年一月一日或之後提供使用的物業(yè)、廠房及設(shè)備項(xiàng)目追溯應(yīng)用該等修訂本。由於在二零二一年一月一日或之後使用物業(yè)、廠房及設(shè)備時(shí)並無出售所生產(chǎn)的項(xiàng)目，故該等修訂本對本集團(tuán)的財(cái)務(wù)狀況或表現(xiàn)並無任何影響。DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月ARATIONAND2.2.CHANGESINACCOUNTINGPOLICIESAND2.2.會(huì)計(jì)政策及披露變動(dòng)－續(xù)(c)AmendmentstoHKAS37clarifythatforthepurposeofassessingwhetheracontractisonerousunderHKAS37,thecostoffulfillingthecontractcomprisesthecoststhatrelatedirectlytothecontract.Coststhatrelatedirectlytoacontractincludeboththeincrementalcostsoffulfillingthatcontract(e.g.,directlabourandmaterials)andanallocationofothercoststhatrelatedirectlytofulfillingthatcontract(e.g.,anallocationofthedepreciationchargeforanitemofproperty,plantandequipmentusedinfulfillingthecontractaswellascontractmanagementandsupervisioncosts).GeneralandadministrativecostsdonotrelatedirectlytoacontractandareexcludedunlesstheyareexplicitlychargeabletotheerthecontractTheGrouphasappliedtheamendmentsprospectivelytocontractsforwhichithasnotyetfulfilledallitsobligationsat1January2022andnoonerouscontractswereidentified.Therefore,theamendmentsdidnothaveanyimpactonthefinancialpositionorperformanceoftheGroup.(c)香港會(huì)計(jì)準(zhǔn)則第37號 (修訂本)闡明，為了評估香港會(huì)計(jì)準(zhǔn)則第37號下的合約是否虧損，履行合約的成本包括與合約直接相關(guān)的成本。與合約直接相關(guān)的成本包括履行該合約的增量成本(例如直接勞動(dòng)力和材料)和與履行該合約直接相關(guān)的其他成本的分配(例如用於履行合約的物業(yè)、廠房及設(shè)備的折舊費(fèi)的分配，以及合約管理及監(jiān)督的成本)。一般及行政成本與合約沒有直接關(guān)係，除非根據(jù)合約明確向?qū)Ψ绞杖?，否則不包括在內(nèi)。本集團(tuán)前瞻性地將修訂應(yīng)用於二零二二年一月一日尚未履行其所有義務(wù)的合約及尚未識(shí)別出虧損合約。因此，該等修訂本對本集團(tuán)的財(cái)務(wù)狀況或表現(xiàn)並無任何影響。BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月ARATIONAND2.2.CHANGESINACCOUNTINGPOLICIESAND2.2.會(huì)計(jì)政策及披露變動(dòng)－續(xù)(d)AnnualImprovementstoHKFRSs2018–2020setsoutamendmentstoHKFRS1,HKFRS9,IllustrativeExamplesaccompanyingHKFRS16,andHKAS41.DetailsoftheamendmentsthatareapplicabletotheGroupareasfollows?HKFRS9FinancialInstruments:clarifiesthefeesthatanentityincludeswhenassessingwhetherthetermsofanewormodifiedfinancialliabilityaresubstantiallydifferentfromthetermsoftheoriginalfinancialliability.Thesefeesincludeonlythosepaidorreceivedbetweentheborrowerandthelender,includingfeespaidorreceivedbyeithertheborrowerorlenderontheothersbehalf.TheGrouphasappliedtheamendmentprospectivelytofinancialliabilitiesthataremodifiedorrJanuaryAstherewasnomodificationoftheGroup’sfinancialliabilitiesduringtheperiod,theamendmentdidnothaveanyimpactonthefinancialpositionorperformanceoftheGroup.(d)香港財(cái)務(wù)報(bào)告準(zhǔn)則二零一八年至二零二零年週期之年度改進(jìn)列出了香港財(cái)務(wù)報(bào)告準(zhǔn)則第1號、香港財(cái)務(wù)報(bào)告準(zhǔn)則第9號、香港財(cái)務(wù)報(bào)告準(zhǔn)則第16號相應(yīng)闡釋範(fàn)例及香港會(huì)計(jì)準(zhǔn)則第41號。預(yù)計(jì)將適用於本集團(tuán)的修訂本詳情如下︰?香港財(cái)務(wù)報(bào)告準(zhǔn)則釐清了實(shí)體在評估新的或修改的金融負(fù)債條款是否與原始金融負(fù)債條款有實(shí)質(zhì)性差異時(shí)所包含的費(fèi)用。該等費(fèi)用僅包括借款人與貸款人之間支付或收取的費(fèi)用，包括借款人或貸款人代表對方支付或收取的費(fèi)用。本集團(tuán)前瞻性地將修訂本應(yīng)用於二零二二年一月一日或之後修改或交換的金融負(fù)債。由於在此期間集團(tuán)的金融負(fù)債並無修改，因此該修訂本對本集團(tuán)的財(cái)務(wù)狀況或表現(xiàn)並無任何影響。DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月ARATIONAND2.2.CHANGESINACCOUNTINGPOLICIESAND2.2.會(huì)計(jì)政策及披露變動(dòng)－續(xù)?HKFRS16Leases:removestheillustrationofpaymentsfromthelessorrelatingtoleaseholdimprovementsinIllustrativeExample13accompanyingHKFRS16.Thisremovespotentialconfusionregardingthetreatmentofleaseincentives3.OPERATINGSEGMENTINFORMATIONFormanagementpurposes,theGrouphasonesingleoperatingandreportablesegment,whichistheprovisionofmedicalcare,healthcareandgeriatriccarerelatedservicesandproducts.AlloftheGroup’soperatingresultsaregeneratedfromthissinglesegment.Duringtheperiod,100%(sixmonthsended30June2021:100%)oftheGroup’srevenuewasgeneratedfromcustomersinMainlandChinaandover%(asat31December2021:over78%)oftheGroup’snon-currentassets,excludingfinancialinstrumentsanddeferredtaxassets,wereatedinMainlandChina?香港財(cái)務(wù)報(bào)告準(zhǔn)則了香港財(cái)務(wù)報(bào)告準(zhǔn)則第16號相應(yīng)闡釋範(fàn)例13中出租人償還租賃物業(yè)裝修之說明。該消除了在應(yīng)用香港財(cái)務(wù)報(bào)告準(zhǔn)則第16號對關(guān)於處理租賃獎(jiǎng)勵(lì)有關(guān)的任何潛在混淆情況。3.經(jīng)營分類資料就管理而言，本集團(tuán)持有一項(xiàng)持續(xù)經(jīng)營業(yè)務(wù)之單一營運(yùn)及可報(bào)告分類，即提供醫(yī)療、健康及養(yǎng)老相關(guān)服務(wù)及產(chǎn)品。本集團(tuán)所有經(jīng)營業(yè)績均源自此單一分類。期內(nèi)，本集團(tuán)100%(截至二零二一年六月三十日止六個(gè)月：100%)收入由中國大陸的客戶產(chǎn)生，本集團(tuán)超過77%(於二零二一年十二月三十一日：超過78%)非流動(dòng)資產(chǎn)(不包括金融工具及遞延稅項(xiàng)資產(chǎn))乃位於中國大陸。RevenueofapproximatelyHK$22,349,000(six收入約22,349,000港元(截至二monthsended30June2021:HK$11,017,000)was零二一年六月三十日止六個(gè)月：derivedfromsalesofgoodstoasinglecustomer,11,017,000港元)乃源自向單一客includingsalestoagroupofentitieswhichare戶銷售貨品，包括向一組已知受knowntobeundercommoncontrolwiththat該客戶共同控制的實(shí)體進(jìn)行的銷customer.售。BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月Ananalysisofrevenueisasfollows:收入分析如下：xmonthsedJune六個(gè)月(Unaudited) (未經(jīng)審核) (未經(jīng)審核)Revenuefromcontractswithcustomers91,80779,619DISAGGREGATEDREVENUEINFORMATIONMERS來自客戶合約之收入之細(xì)分收入xmonthsedJune六個(gè)月(Unaudited) (未經(jīng)審核)2021二零二一年HK$’000 千港元 (Unaudited) (未經(jīng)審核)vicesTotalrevenuefromcontractswithcustomers68168191,80779,619DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月DISAGGREGATEDREVENUEINFORMATIONntinuedTheGroup’srevenuearisingfromsaleofgoodsisrecognisedwhentransferredatapointintime,whilerevenuearisingfromrenderingofservicesisrecognisedwhentransferredovertime.來自客戶合約之收入之細(xì)分收入本集團(tuán)銷售商品產(chǎn)生的收入於某一時(shí)間點(diǎn)轉(zhuǎn)讓確認(rèn)，而提供服務(wù)產(chǎn)生的收入隨時(shí)間轉(zhuǎn)讓確認(rèn)。xmonthsedJune六個(gè)月(Unaudited) (未經(jīng)審核) (未經(jīng)審核)Geographicalmarkets地域市場MainlandChina中國內(nèi)地91,80779,619Totalrevenuefromcontractswith來自客戶合約之總收入customers91,80779,61920BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月5.OTHERINCOMEANDGAINS,NETAnanalysisoftheGroup’sotherincomeandgains,netareasfollows:本集團(tuán)之其他收入及收益淨(jìng)額分如下： comeOtherinterestincomett–DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月Ananalysisoffinancecostsisasfollows:分析如下：xmonthsedJune六個(gè)月(Unaudited) (未經(jīng)審核) (未經(jīng)審核)Interestonbankborrowingsestonleaseliabilities22BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月TheGroup’slossbeforetaxisarrivedatafter本集團(tuán)之除稅前虧損已扣除╱(計(jì)入)下列各項(xiàng)後計(jì)算：xmonthsedJune六個(gè)月 (Unaudited) (未經(jīng)審核) (未經(jīng)審核)CostofinventoriessoldCostofservicesprovidedpreciationofpropertyplantandequipmentpreciationofrightofuseassetseignexchangedifferencesnetImpairmentoffinancialassets:Impairmentoftradereceivablespartialdisposalof舊資產(chǎn)減值：值一間聯(lián)營30689–––Theseitemsareincludedin“Otherexpensesandlosses”onthefaceofthecondensedconsolidatedstatementofprofitorlossandothercomprehensiveincome.該等項(xiàng)目計(jì)入簡明綜合損益及其他全面收益表內(nèi)的「其他開支及DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月8.INCOMETAXCREDIT8.所得稅抵免xmonthsedJune六個(gè)月(Unaudited) (未經(jīng)審核) (未經(jīng)審核)rtheperiodvisioninpriorperiodsedTotaltaxcreditfortheperiod–(6,590)XNoprovisionforHongKongprofitstaxhadbeen由於本集團(tuán)期內(nèi)並無於香港產(chǎn)生madeastheGroupdidnotgenerateanyassessable任何應(yīng)課稅溢利，故並無就香港profitsinHongKongduringtheperiod(sixmonths利得稅作出撥備(截至二零二一年ended0June2021:Nil).六月三十日止六個(gè)月：無)。PRCcorporateincometaxprovisioninrespectof有關(guān)中國內(nèi)地營運(yùn)的中國企業(yè)所operationsinMainlandChinaiscalculatedatthe得稅撥備乃根據(jù)相關(guān)現(xiàn)行法例、applicabletaxratesontheestimatedassessable詮釋及常規(guī)按期內(nèi)估計(jì)應(yīng)課稅溢profitsfortheperiodbasedonprevailinglegislation,interpretationsandpracticesinrespectthereof.利的適用稅率計(jì)算。24BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月DIVIDENDThedirectorsoftheCompanydonotrecommendanypaymentofinterimdividendtoshareholdersforthesixmonthsended30June2022(sixmonthsended30June2021:Nil).10.LOSSPERSHAREATTRIBUTABLETOANYThecalculationofthebasiclosspershareamountisbasedontheunauditedlossfortheperiodattributabletoordinaryequityholdersoftheparentofHK$32,820,000(sixmonthsended30June2021:HK$12,318,000),andtheweightedaveragenumberofordinarysharesof6,078,944,027(sixmonthsended30June2021:6,078,944,027)inissueduringtheperiod.Noadjustmenthasbeenmadetothebasiclosspershareamountspresentedforthesixmonthsended30June2022and30June2021inrespectofadilutionastheshareoptionsoutstandinghadnodilutingeffectonthebasiclosspershareamountspresented.Duringtheperiod,theGroupacquiredproperty,plantandequipmentatanaggregatecostofHK$904,000(sixmonthsended30June2021:HK$2,250,000).Duringtheperiod,theGroupdisposedofproperty,plantandequipmentwithanaggregatenetbookvalueofHK$37,000(sixmonthsended30June2021:HK$19,000),resultinganetgainondisposalofHK$67,000(sixmonthsended30June2021:Nil本公司董事並不建議向股東派付截至二零二二年六月三十日止六個(gè)月之中期股息(截至二零二一年六月三十日止六個(gè)月：無)。佔(zhàn)每股虧損每股基本虧損乃按照母公司普通股權(quán)益持有人應(yīng)佔(zhàn)期內(nèi)未經(jīng)審核虧損32,820,000港元(截至二零二一年六月三十日止六期內(nèi)已發(fā)行普通股之加權(quán)平均數(shù)6,078,944,027股(截至二零二一年六月三十日止六個(gè)月：6,078,944,027股)計(jì)算。由於未行使購股權(quán)對所呈列的每股基本虧損金額並無攤薄效應(yīng)，故此並無就攤薄對截至二零二二年六月三十日及二零二一年六月三十日止六個(gè)月呈列的每股基本虧損金額作出調(diào)整。期內(nèi)，本集團(tuán)收購物業(yè)、廠房及設(shè)備，總成本為904,000港元(截至二零二一年六月三十日止六個(gè)00港元)。期內(nèi)，本集團(tuán)出售賬面淨(jìng)值合共為37,000港元(截至二零二一年六月三十日止六個(gè)月：19,000港元)的物業(yè)、廠房及設(shè)備，產(chǎn)生出售收益淨(jìng)額67,000港元(截至二零二一年六月三十日止六個(gè)月：零港元)。DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月Anageinganalysisofthetradereceivablesasattheendofthereportingperiod,basedontheinvoicedateandnetoflossallowance,isasfollows:12.應(yīng)收貿(mào)易賬款及應(yīng)收票據(jù)於報(bào)告期末，應(yīng)收貿(mào)易賬款按發(fā)票日期及扣除虧損撥備的賬齡分如下：une(Unaudited) (未經(jīng)審核)31December (經(jīng)審核)Tradereceivables:應(yīng)收貿(mào)易賬款：Within6months六個(gè)月內(nèi)27,29111,6467to12months七至十二個(gè)月11,94515,58913to18months十三至十八個(gè)月1,6232,52919to24months十九至二十四個(gè)月1,4295,03542,28834,799Billsreceivables應(yīng)收票據(jù)117–42,40534,79926BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月13.TRADEPAYABLES13.應(yīng)付貿(mào)易賬款A(yù)nageinganalysisofthetradepayablesasatthe於報(bào)告期末，應(yīng)付貿(mào)易賬款按發(fā)endofthereportingperiod,basedontheinvoice票日期的賬齡分析如下：date,isasfollows:une(Unaudited) (未經(jīng)審核)31December (經(jīng)審核)Over3monthsThetradepayablesarenon-interest-bearingandarenormallysettledontermsof3to6months.333338,38346,424應(yīng)付貿(mào)易賬款為不計(jì)息，通常按三至六個(gè)月之期限結(jié)算。DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月une(Unaudited) (未經(jīng)審核)31December (經(jīng)審核)Authorised:ember44,027ember法定： ：0股)普通股2,000,0002,000,0004,027股 ：078,944,027股)普通股1,215,7891,215,78928BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月DCOMPENSATIONSCHEMESTheCompanyfirstadoptedashareoptionschemeeffectivefrom26April2002(the“2002Scheme”)andwhichhasbeenexpiredinApril2012.On24May2013,theCompanyadoptedanewshareoptionscheme(the“2013Scheme”)toreplacethe2002Scheme.Theeligibleparticipantsandthetermsofthe2013Schemeisthesameas2002Scheme.Thereisnomovementofshareoptionsunderthe2013Schemeduringtheperiod.Theexercisepricesandexerciseperiodsoftheshareoptionsoutstandingat30June2022and31December2021areasfollows:本公司於二零零二年四月二十六日首次採納一項(xiàng)購股權(quán)計(jì)劃(「二零零二年計(jì)劃」)，而該計(jì)劃已於二零一二年四月屆滿。於二零一三年五月二十四日，本公司採納新購股權(quán)計(jì)劃(「二零一三年計(jì)劃」)以取代二零零二年計(jì)劃。二零一三年計(jì)劃之合資格參與者及條款與二零零二年計(jì)劃相同。期內(nèi)，二零一三年計(jì)劃項(xiàng)下之購股權(quán)並無變動(dòng)。於二零二二年六月三十日及二零二一年十二月三十一日尚未行使une六月三十日Numberof31DecemberNumberofoptions c)000DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月SHAREBASEDCOMPENSATIONSCHEMES15.以股份支付的補(bǔ)償計(jì)劃－續(xù)ds(a)First30%oftheoptionsgrantedwerevestedfrom2April2016,second30%oftheoptionsgrantedwerevestedfrom2April2017andremaining40%oftheoptionsgrantedwerevestedfrom2April2018.Uponthelapseofthevestingperiod,theshareoptionsareexercisableuntil1April2025.(b)First30%oftheoptionsgrantedwerevestedfrom28January2017,second30%oftheoptionsgrantedwerevestedfrom28January2018andremaining40%oftheoptionsgrantedwerevestedfrom28January2019.Uponthelapseofthevestingperiod,theshareoptionsareexercisableuntil27January26.(c)Theexercisepriceoftheshareoptionsissubjecttoadjustmentinthecaseofrightsorbonusissues,orothersimilarchangesintheCompany’ssharecapital.a出購股權(quán)自二零一六年四月二日起歸屬，第二批30%已授出購股權(quán)自二零一七年四月二日起歸屬，而餘下40%已授出購股權(quán)自二零一八年四月二日起歸屬。於歸屬期失效後，購股權(quán)於二零二五年四月一日前均可予行使。b出購股權(quán)自二零一七年一月二十八日起歸屬，第二批30%已授出購股權(quán)自二零一八年一月二十八日起歸屬，而餘下40%已授出購股權(quán)自二零一九年一月二十八日起歸屬。於歸屬期失效後，購股權(quán)於二零二六年一月二十七日前均可予行使。c購股權(quán)之行使價(jià)可根據(jù)供股或發(fā)行紅股或本公司股本之其他類似變動(dòng)而予以調(diào)整。Duringtheperiod,theGroupdidnotrecogniseany於期內(nèi)，本集團(tuán)並無就已授出的shareoptionexpenseinrespectoftheshareoption購股權(quán)確認(rèn)任何購股權(quán)開支(截granted(sixmonthsended30June2021:Nil).至二零二一年六月三十日止六個(gè)月：無)。Attheendofthereportingperiod,theCompany於報(bào)告期末，本公司有had278,000,000shareoptionsoutstanding.The購股exerciseinfulloftheoutstandingshareoptions權(quán)。根據(jù)本公司現(xiàn)行資本結(jié)構(gòu)，would,underthepresentcapitalstructureof全數(shù)行使尚未行使的購股權(quán)將theCompany,resultintheissueof278,000,000公additionalordinarysharesoftheCompany,which司額外普通股，佔(zhàn)本公司於該representedapproximately4.6%oftheCompany’s日已發(fā)行股份約4.6%，以及sharesinissueasatthatdate,andadditionalshare增加55,600,000港元的股本及capitalofHK$55,600,000andsharepremiumof105,060,000港元的股份溢價(jià)(未HK$105,060,000(beforeissueexpenses).計(jì)發(fā)行開支)。30BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月On15June2022,theGrouplostcontroloveritedpartnershipandcetheyhavebeenaccountedforasanassociateoftheGroupsincethen.於二零二二年六月十五日，本集團(tuán)失去對廣州金富城發(fā)股權(quán)投資基金合夥企業(yè)(有限合夥)的控制權(quán)，因此該等自此作為本集團(tuán)的聯(lián)營公司入賬。onthsune(Unaudited) (未經(jīng)審核)Netassetsdeconsolidatedof:EquityinvestmentsdesignatedatfairvaluethroughothercomprehensiveincomeablesandotherassetstsNon-controllinginterestsationreserveubsidiaryiedbyirvalueofinterestsretainedbythe*Foridentificationpurposeonly值：益以款項(xiàng)及物：平值*僅供識(shí)別677794242DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月16.DECONSOLIDATIONOFASUBSIDIARY–uedAnanalysisofthenetoutflowofcashandcashequivalentsinrespectofthedeconsolidationofasubsidiaryisasfollows:16.一間附屬公司不再綜合入一間附屬公司不再綜合入賬的現(xiàn)金及現(xiàn)金等值物淨(jìng)流出分析如onthsune截至 (Unaudited) (未經(jīng)審核)tsdeconsolidatedofandnetoutflowofivalentsinrespectofthedeconsolidationofasubsidiary屬公司不再及現(xiàn)金等值32BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月Asat30June2022,thefollowingassetswerepledgedtosecurethebankingfacilitiesgrantedtoheGroup於二零二二年六月三十日，已抵押以下資產(chǎn)，作為本集團(tuán)獲授銀授信之擔(dān)保：une(Unaudited) (未經(jīng)審核)31December (經(jīng)審核)ertyplantandequipmentInvestmentpropertiesomeoughprofitorloss平值列賬物48560–154120284–––93,084442,089DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月8.CONTINGENTLIABILITIESTheGrouphascontingentliabilitiesuptoRMB28,000,000(equivalenttoapproximatelyHK$32,741,000)asaguarantorforthebankfacilitygrantedtoanassociateoftheCompany(31December2021:RMB28,000,000(equivalenttoproximatelyHKAsat30June2022,theassociatehasutilizedbankloansofapproximatelyRMB26,554,000(equivalenttoapproximatelyHK$31,050,000)whichisguaranteedbytheGroup(31December2021:approximatelyRMB26,386,000(equivalenttoproximatelyHKSaveasdisclosedabove,theGrouphasnosignificantcontingentliabilitiesasat30June2022.本集團(tuán)就授予本公司一間聯(lián)營公司之銀行融資作為擔(dān)保人，擁有或然負(fù)債最多人民幣28,000,000元(相當(dāng)於約32,741,000港元)， (二零二一年十二月三十一日：人民幣28,000,000元(相當(dāng)於約34,247,000港元)。於二零二二年六月三十日，該聯(lián)營公司已動(dòng)用由本集團(tuán)提供擔(dān)保的銀行貸款約人民幣26,554,000 (相當(dāng)於31,050,000港元)，(二零二一年十二月三十一日：約人民幣26,386,000元(相當(dāng)於約32,273,000港元)。除上文披露者外，於二零二一年六月三十日，本集團(tuán)並無重大或然負(fù)債。19.COMMITMENTSTheGrouphadthefollowingcapitalcommitmentsatJune022and31December2021:19.承擔(dān)本集團(tuán)於二零二二年六月三十日及二零二一年十二月三十一日有：une(Unaudited) (未經(jīng)審核)31December2021二零二一年十二月三十一日HK$’000 千港元 (Audited) (經(jīng)審核)Contracted,butnotprovidedfor:s28681,93884,86234BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月Compensationofkeymanagementpersonnelofthe主要管理人員之補(bǔ)償：xmonthsedJune六個(gè)月(Unaudited) (未經(jīng)審核) (未經(jīng)審核)fits03,665atedbonuses–Pensionschemecontributions980DATEDINANCIALINFORMATION註Forthesixmonthsended30June2022截至二零二二年六月三十日止六個(gè)月OFFINANCIALINSTRUMENTSThecarryingamountsandfairvaluesoftheGroup’sfinancialinstruments,otherthanthosefinancialassetsandfinancialliabilitieswheretheirfairvaluesapproximatetotheircarryingamountssuchthatnodisclosureofthefairvaluesofthesefinancialinstrumentsismade,areasfollows:21.金融工具之公平值及公平值本集團(tuán)的金融工具(該等公平值與其賬面值相若之金融資產(chǎn)及金融負(fù)債除外，故此並無披露該等金融工具之公平值)之賬面值與公平值列示如下： ––––36BEIJINGHEALTH(HOLDINGS)LIMITED北京健康(控股)有限公司DATEDINANCIALINFORMATION註F