[HK]中国油气控股:中期报告2020
原标题:中国油气控股:中期报告2020 DIRECTORS Executive Directors Dr. Dai Xiaobing (Chairman) Mr. King Hap Lee (Chief Executive Officer) Mr. Wan Tze Fan Terence Non-executive Directors Mr. Huang Shaowu Ms. Cai Yanling (appointed on 26 June 2020) Mr. Tsang Hing Bun (appointed on 28 August 2020) Mr. Chen Hua (resigned on 28 August 2020) Ms. Chai Lin (resigned on 26 June 2020) Independent Non-executive Directors Professor Wong Lung Tak Patrick Dr. Wang Yanbin Dr. Dang Weihua COMPANY SECRETARY Ms. Yim Siu Hung HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS 44/F, Office Tower Convention Plaza 1 Harbour Road, Wanchai Hong Kong REGISTERED OFFICE Clarendon House, 2 Church Street Hamilton HM11 Bermuda HONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICE Computershare Hong Kong Investor Services Limited Shops 1712-1716, 17/F., Hopewell Centre 183 Queen’s Road East, Wanchai Hong Kong 董事 執行董事 戴小兵博士（主席） 景哈利先生（行政總裁） 温子勳先生 非執行董事 黃紹武先生 蔡燕苓女士（於2020年6月26日委任） 曾慶贇先生（於2020年8月28日委任） 陳華先生（於2020年8月28日辭任） 柴琳女士（於2020年6月26日辭任） 獨立非執行董事 黃龍德教授 王延斌博士 黨偉華博士 董事會秘書 嚴筱虹女士 總辦事處及主要營業地點 香港 灣仔港灣道1號 會展廣場辦公大樓 44樓 註冊辦事處 Clarendon House, 2 Church Street Hamilton HM11 Bermuda 香港股份過戶登記分處 香港中央證券登記有限公司 香港 灣仔皇后大道東183號 合和中心17樓1712-1716室 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE MUFG Fund Services (Bermuda) Limited 4th Floor North Cedar House 41 Cedar Avenue Hamilton HM12 Bermuda HONG KONG LEGAL ADVISOR Michael Li & Co. 19/F, Prosperity Tower 39 Queen’s Road Central, Central, Hong Kong BERMUDA LEGAL ADVISOR Conyers Dill & Pearman 2901 One Exchange Square 8 Connaught Place, Central Hong Kong AUDITOR BDO Limited Certified Public Accountants 25th Floor, Wing On Centre 111 Connaught Road Central Hong Kong STOCK CODE 702 WEBSITE www.sino-oilgas.hk 主要股份過戶登記處 MUFG Fund Services (Bermuda) Limited 4th Floor North Cedar House 41 Cedar Avenue Hamilton HM12 Bermuda 香港法律顧問 李智聰律師事務所 香港中環皇后大道中39號 豐盛創建大廈19樓 百慕達法律顧問 Conyers Dill & Pearman 香港 中環康樂廣場8號 交易廣場第1座2901室 核數師 香港立信德豪會計師事務所有限公司 執業會計師 香港 干諾道中111號 永安中心25樓 股份代號 702 網址 www.sino-oilgas.hk 中國油氣控股有限公司（「本公司」）董事會（「董事會」） 宣佈，本公司及其附屬公司（統稱「本集團」）截至2020 年6月30日止六個月之未經審核中期業績如下： 簡明綜合全面收益表 截至2020年6月30日止六個月 The board of directors (the “Board”) of Sino Oil and Gas Holdings Limited (the “Company”) announces the unaudited interim results of the Company and its subsidiaries (collectively the “Group”) for the six months ended 30 June 2020 as follows: Condensed Consolidated Statement of Comprehensive Income For the six months ended 30 June 2020 2020 2019 (Unaudited) (Unaudited) （未經審核） （未經審核） Notes HK$’000 HK$’000 附註 千港元 千港元 Revenue 營業額 5 118,884 157,807 Direct costs 直接成本 (96,979) (133,752) Gross profit 毛利 21,905 24,055 Other income 其他收入 6 39,513 39,821 Other losses, net 其他虧損淨額 7 (4) (55) Selling and distribution expenses 銷售及分銷費用 (4,509) (4,025) Administrative expenses 行政費用 (23,654) (32,642) Profit from operations 經營溢利 33,251 27,154 Finance costs 融資成本 8(a) (100,982) (92,146) Share of profit/(loss) of an associate 應佔一家聯營公司溢利╱（虧損） 10 (101) Loss before income tax expense 除所得稅支出前虧損 8 (67,721) (65,093) Income tax expense 所得稅支出 9 649 (1,964) Loss for the period 本期虧損 (67,072) (67,057) 2020 2019 (Unaudited) (Unaudited) （未經審核） （未經審核） Notes HK$’000 HK$’000 附註 千港元 千港元 Other comprehensive income, after tax 其他全面收益，除稅後 Item that may be reclassified to profit or loss: 可能重新分類至損益之項目： Exchange differences on translating foreign operations 換算海外業務之 匯兌差異 (61,240) (65,917) Item that will not be reclassified to profit or loss: 不得重新分類至損益之 項目： Change in fair value of equity investments designated at fair value through other comprehensive income 指定按公平值透過其他全面收益列 賬的權益投資之公平值變動 (50) – Other comprehensive income for the period, after tax 本期其他全面收益，除稅後 (61,290) (65,917) Total comprehensive income for the period 本期全面收益總額 (128,362) (132,974) Loss attributable to: 以下人士應佔虧損： Owners of the Company 本公司擁有人 (67,577) (69,462) Non-controlling interests 非控股權益 505 2,405 (67,072) (67,057) Total comprehensive income attributable to: 以下人士應佔全面收益總額： Owners of the Company 本公司擁有人 (128,693) (135,115) Non-controlling interests 非控股權益 331 2,141 (128,362) (132,974) HK$ cents 港元（仙） HK$ cents 港元（仙） Loss per share 每股虧損 – Basic and diluted －基本及攤薄 11 (2.02) (2.08) 30.6.2020 31.12.2019 (Unaudited) (Audited) （未經審核） （經審核） Notes HK$’000 HK$’000 HK$’000 HK$’000 附註 千港元 千港元 千港元 千港元 Non-current assets 非流動資產 Property, plant and equipment 物業、廠房及設備 12 1,968,893 2,020,056 Oil and gas exploration and evaluation assets 油氣勘探及評估資產 68,587 70,870 Right-of-use assets 使用權資產 9,076 11,171 Intangible assets 無形資產 13 2,058,979 2,107,856 Goodwill 商譽 11,128 11,347 Interest in a joint venture 於一家合營企業之權益 – – Interest in an associate 於一家聯營公司之權益 57,358 57,549 Financial assets at fair value through profit or loss 按公平值透過損益列賬的財務資產 16,539 16,237 Equity investments designated at fair value through other comprehensive income 指定按公平值透過其他全面收益 列賬之權益投資 453 503 Deposits and prepayments 按金及預付款項 14 29,477 44,152 Loans receivable 應收貸款 49,465 64,415 Total non-current assets 非流動資產總額 4,269,955 4,404,156 Current assets 流動資產 Inventories 存貨 50,103 9,906 Financial assets at fair value through profit or loss 按公平值透過損益列賬的財務資產 14,331 15,956 Trade, notes and other receivables, deposits and prepayments 應收賬款、應收票據及其他應收 賬款、按金及預付款項 14 446,004 456,571 Short-term investment 短期投資 65,714 67,104 Loans receivable 應收貸款 26,541 8,725 Amount due from a joint venture 應收一家合營企業款項 323 320 Restricted cash at banks 受限制銀行現金 927 10,096 Cash and cash equivalents 現金及現金等價物 119,207 3,728 Total current assets 流動資產總額 723,150 572,406 Total assets 總資產 4,993,105 4,976,562 30.6.2020 31.12.2019 (Unaudited) (Audited) （未經審核） （經審核） Notes HK$’000 HK$’000 HK$’000 HK$’000 附註 千港元 千港元 千港元 千港元 Current liabilities 流動負債 Trade and other payables and accruals 應付賬款、其他應付款項及預提費用 15 (303,583) (445,918) Borrowings 借貸 16 (110,236) (94,474) Convertible note 可換股票據 17 (1,270,773) (1,198,804) Financial liabilities at fair value through profit or loss 按公平值透過損益列賬的 財務負債 17 (9) (46) Deferred income 遞延收入 (1,856) (1,921) Lease liabilities 租賃負債 (3,900) (4,778) Taxation 稅項 (8,391) (8,931) Total current liabilities 流動負債總額 (1,698,748) (1,754,872) Net current liabilities 流動負債淨值 (975,598) (1,182,466) Total assets less current liabilities 總資產減流動負債 3,294,357 3,221,690 Non-current liabilities 非流動負債 Provisions 撥備 (11,911) (12,146) Borrowings 借貸 16 (605,013) (417,136) Deferred income 遞延收入 (147,840) (132,691) Lease liabilities 租賃負債 (1,591) (2,340) Deferred tax liabilities 遞延稅項負債 (9,347) (10,360) Total non-current liabilities 非流動負債總額 (775,702) (574,673) NET ASSETS 資產淨值 2,518,655 2,647,017 Capital and reserves attributable to owners of the Company 本公司擁有人應佔 資本及儲備 Share capital 股本 334,544 334,544 Reserves 儲備 2,174,948 2,303,641 Equity attributable to owners of the Company 本公司擁有人應佔權益 2,509,492 2,638,185 Non-controlling interests 非控股權益 9,163 8,832 TOTAL EQUITY 總權益 2,518,655 2,647,017 Equity attributable to owners of the Company 本公司擁有人應佔權益 Share capital Share premium Contributed surplus Share option reserve Fair value reserve Exchange reserve Accumulated losses Total Non- controlling interests Total equity 股本 股份溢價 繳納盈餘 購股權儲備 公平值儲備 匯兌儲備 累計虧損 總計 非控股權益 總權益 HK$’000 HK$’000 HK$’000 HK$’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 千港元 千港元 千港元 At 1 January 2020 於2020年1月1日 334,544 4,486,438 81,043 35,128 (7,094) (417,933) (1,873,941) 2,638,185 8,832 2,647,017 (Loss)/profit for the period 本期（虧損）╱溢利 – – – – – – (67,577) (67,577) 505 (67,072) Other comprehensive income 其他全面收益 – – – – (50) (61,066) – (61,116) (174) (61,290) Total comprehensive income for the period 本期全面收益總額 – – – – (50) (61,066) (67,577) (128,693) 331 (128,362) At 30 June 2020 於2020年6月30日 334,544 4,486,438 81,043 35,128 (7,144) (478,999) (1,941,518) 2,509,492 9,163 2,518,655 At 1 January 2019 於2019年1月1日 334,544 4,486,438 81,043 35,128 (6,641) (284,626) (1,642,989) 3,002,897 5,709 3,008,606 (Loss)/profit for the period 本期（虧損）╱溢利 – – – – – – (69,462) (69,462) 2,405 (67,057) Other comprehensive income 其他全面收益 – – – – – (65,653) – (65,653) (264) (65,917) Total comprehensive income for the period 本期全面收益總額 – – – – – (65,653) (69,462) (135,115) 2,141 (132,974) At 30 June 2019 於2019年6月30日 334,544 4,486,438 81,043 35,128 (6,641) (350,279) (1,712,451) 2,867,782 7,850 2,875,632 2020 2019 (Unaudited) (Unaudited) （未經審核） （未經審核） HK$’000 HK$’000 千港元 千港元 Net cash generated from operating activities 經營業務所產生之現金淨額 56,963 37,913 Net cash (used in)/generated from investing activities 投資活動（所用）╱產生之現金淨額 (119,323) 9,470 Net cash (used)/generated before financing activities 融資活動前（所用）╱產生之現金淨額 (62,360) 47,383 Net cash generated from/(used in) financing activities 融資活動產生╱（所用）之現金淨額 178,191 (62,955) Net increase/(decrease) in cash and cash equivalents 現金及現金等價物增加╱（減少）淨額 115,831 (15,572) Cash and cash equivalents at 1 January 於1月1日之現金及現金等價物 3,728 36,949 Effect of foreign exchange rate changes on cash and cash equivalents 現金及現金等價物匯率變動之影響 (352) (5,090) Cash and cash equivalents at 30 June, representing cash and bank balances 於6月30日之現金及現金等價物 .即現金及銀行結餘 119,207 16,287 1. 一般資料 本公司根據百慕達一九八一年公司法（經修訂）於 1999年11月2日在百慕達註冊成立為受豁免有限 公 司，其 股 份 於2000年2月9日 於 香 港 聯 合 交 易 所有限公司主板上市。本公司之註冊辦事處及主 要營業地點分別位於Clarendon House, 2 Church Street, Hamilton HM11, Bermuda及香港灣仔港 灣道1號會展廣場辦公大樓44樓。 2. 編製基準及持續經營假設 (a) 編製基準 本集團之中期財務報告乃按照香港聯合交易 所有限公司證券上市規則（「上市規則」）適用 之披露條文編製及香港會計師公會頒佈之《香 港會計準則》第34號 —「中期財務報告」之規 定。管理層在編製符合香港會計準則第34號 規定之中期財務報告時所作之判斷、估計及 假設，會影響會計政策之應用及按目前情況 為基準計算之經匯報資產與負債、收入及支 出之金額。實際業績可能有別於該等估計。 本中期財務報告包括簡明綜合財務報表及部 分附註。附註闡述了自2019年年度財務報表 刊發以來，在瞭解本集團之財務狀況變動及 表現方面確屬重要之事件及交易。此中期財 務報表及附註沒有包括按照《香港財務報告準 則》規定編製完整財務報表所需之全部資料。 本中期財務報告雖未經審核，但已由本公司 審核委員會審閱。 1. GENERAL The Company was incorporated as an exempted company with limited liability in Bermuda on 2 November 1999 under the Companies Act 1981 of Bermuda (as amended) and its shares were listed on the Main Board of The Stock Exchange of Hong Kong Limited on 9 February 2000. The registered office and principal place of business of the Company are located at Clarendon House, 2 Church Street, Hamilton HM11, Bermuda and 44/F, Office Tower, Convention Plaza, 1 Harbour Road, Wanchai, Hong Kong, respectively. 2. BASIS OF PREPARATION AND GOING CONCERN ASSUMPTION (a) Basis of preparation The interim financial report of the Group has been prepared in accordance with the applicable disclosure provisions of the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Listing Rules”) and the Hong Kong Accounting Standard (“HKAS”) 34, “Interim Financial Reporting”, issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). The preparation of an interim report in conformity with HKAS 34 requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses on a year to date basis. Actual results may differ from these estimates. This interim financial report contains condensed consolidated financial statements and selected explanatory notes. The notes include an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of the Group since the 2019 annual financial statements. The interim financial statements and notes thereon do not include all of the information required for a full set of financial statements prepared in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”). This interim financial report is unaudited, but has been reviewed by the Company’s Audit Committee. 2. 編製基準及持續經營假設（續） (a) 編製基準（續） 本 中 期 財 務 報 告 所 載 截 至2019年12月31 日止財政年度之財務資料為已匯報之資料， 雖並不構成本集團該財政年度之法定財務 報表，但資料則源自有關財務報表。本公司 核 數 師 在2020年3月31日 之 核 數 師 報 告 書 中對該等財務報表不發表意見。截至2019 年12月31日 止 年 度 之 法 定 財 務 報 表 可 於 本公司之總辦事處索取，或瀏覽本公司網址 (www.sino-oilgas.hk)。 (b) 持續經營假設 於2020年6月30日，本集團的流動負債淨額 為975,598,000港元。這表明存在著不確定 因素，可能會對本集團持續經營能力產生重 大疑問。 就截至2020年6月30日出現流動負債淨值的 問題，當中以於2020 年9月底到期的本金為 1,014,000,000港元之可換股票據構成相當 的財務壓力。本集團亦已於期內繼續就多個 計劃進行研究探討，旨在減輕本集團的財務 負擔。管理層現積極與票據持有人就債務問 題進行蹉商，雖然尚未達成任何具約束力的 方案或條款，但已就若干個可行方案與票據 持有人進行深入討論，包括但不限於，(i)協 助潛在投資者與票據持有人協商收購可換股 票據； 並(ii)與票據持有人探討進一步延長可 換股票據到期日之可能性。 此外，本公司三名主要股東及董事已確認， 本集團面臨財務困難時將為本集團提供持續 及充足的財務支持，本集團將有足夠營運資 金為其營運提供資金。因此，董事認為，按 持續經營基準編制2020年6月30日止期間的 財務報表屬適當。 2. BASIS OF PREPARATION AND GOING CONCERN ASSUMPTION (Continued) (a) Basis of preparation (Continued) The financial information relating to the financial year ended 31 December 2019 that is included in this interim financial report as being previously reported information does not constitute the Group’s statutory financial statements for that financial year but is derived from those financial statements. The auditor has expressed disclaimer of opinion on those financial statements in his report dated 31 March 2020. Statutory financial statements for the year ended 31 December 2019 are available from the Company’s head office or at the Company’s website (www.sino-oilgas.hk). (b) Going concern assumption As at 30 June 2020, the Group had net current liabilities of HK$975,598,000. It indicates the existence of uncertainty which may cast significant doubt about the Group’s ability to continue as a going concern. In respect of the issue of the Group’s net current liabilities position as at 30 June 2020, the convertible note with a principal amount of HK$1,014 million due in late September 2020, posing a great financial pressure to the Group. The Group has explored various plans during the period in order to reduce the financial burden of the Group. The management has actively engaged in the discussion of the above issue with the note holder. Although no binding proposals or terms have been reached, both parties have conducted in-depth discussion on several feasible options. The options include but are not limited to, (i) assisting the negotiation of certain potential investors with the note holder who are interested in acquiring the convertible note; and (ii) exploring the possibilities with the note holder to further extend the maturity of the convertible note. In addition, three major shareholders and directors of the Company have confirmed that they will provide continuing and sufficient financial support to the Group when the Group faces financial difficulties. The Group would have sufficient working capital to finance its operations and to meet its financial obligations as and when they fall due. Accordingly, the directors are of the opinion that it is appropriate to prepare the financial statement for the period ended 30 June 2020 on a going concern basis. 3. 主要會計政策 本中期財務報告按照2019年年度財務報表所採用 之會計政策及所有適用之香港財務報告準則編製， 包括香港會計師公會頒佈之所有適用之個別香港 財務報告準則，除香港會計師公會頒布於本期間 生效之新訂及經修訂之香港財務報告準則及詮釋。 由於採納新訂及經修訂香港財務報告準則而導致 會計政策變動的詳情載於附註4。 4. 採納新訂及經修訂香港財務報告準則 於本期間，本集團已首次採納以下由香港會計師 公會頒佈的新訂及經修訂香港財務報告準則，其 就編製本集團簡明綜合財務報表而言，於2020年 1月1日或其後開始的年度期間強制生效： . 香港財務報告準則 第3號之修訂 業務的定義 . 香港財務報告準則第7 號、香港財務報告 準則第9號及香港會 計準則第39號之修訂 利率基準改革 . 香港會計準則第1號及 香港會計準則第8號 之修訂 重大的定義 . 經修訂概念框架 經修訂財務報告 概念框架 於本期間應用新訂及經修訂香港財務報告準則對本 集團於本期間及過往期間的財務表現及狀況及╱ 或本綜合財務報表所載的披露並無重大影響。 3. SIGNIFICANT ACCOUNTING POLICIES This interim financial report has been prepared in accordance with the same accounting policies adopted in the 2019 annual financial statements, which have been prepared in accordance with all applicable HKFRSs, except for the new standards, amendments and interpretations of HKFRSs issued by HKICPA which have become effective in this period. Details of the changes in accounting policies due to the adoption of new and revised HKFRSs are set out in note 4. 4. ADOPTION OF NEW AND REVISED HKFRSs In the current period, the Group has applied, for the first time, the following new standards and amendments to HKFRSs issued by the HKICPA which are mandatorily effective for the annual period beginning on or after 1 January 2020 for the preparation of the Group’s condensed consolidated financial statements: . Amendments to HKFRS 3 Definition of a Business . Amendments to HKFRS 7, HKFRS 9 and HKAS 39 Interest Rate Benchmark Reform . Amendments to HKAS 1 and HKAS 8 Definition of Material . Revised Conceptual Framework Revised Conceptual Framework for Financial Reporting The application of the new and amendments to HKFRSs in the current period had no material impact on the Group’s financial performance and positions for the current and prior periods and/or on the disclosures set out in these condensed consolidated financial statements. 5. 營業額及分部報告 本集團按主要經營決策者審閱並用以作出策略性 決策之報告釐定其經營分部。 期內，本集團擁有四個（2019年： 四個）可報告分 部。由於各自業務提供不同產品及服務需要不同 業務策略，故分部須獨立管理。以下為本集團可 報告分部營運之概要： i) 煤層氣： 勘探，開發和生產煤 層氣 ii) 原煤及精煤： 原煤洗選和銷售原煤 及精煤 iii) 石油和天然氣開採： 開採及銷售原油和天 然氣 iv) 財務服務： 提供財務服務 業務分部間並無出售或買賣交易。企業收入及開 支不分配至各經營分部，原因是主要經營決策者 評估分部表現的分部業績計算並無包括有關收益 及開支在內。 5. REVENUE AND SEGMENT REPORTING The Group determines its operating segments based on the reports reviewed by the chief operating decision-maker that are used to make strategic decisions. During the period, the Group has four (2019: four) reportable segments. The segments are managed separately as each business offers different products and services and requires different business strategies. The following summary describes the operations in each of the Group’s reportable segments: i) Coalbed methane: Exploration, development and production of coalbed methane ii) Raw and cleaned coal: Raw coal washing and sale of raw and cleaned coal iii) Oil and gas exploitation: Exploitation and sale of crude oil and natural gas iv) Financial services: Provision of financial services There are no sales or trading transactions between the business segments. Corporate revenue and expenses are not allocated to the operating segments as they are not included in the measurement of the segments’ results used by the chief operating decision-maker in the assessment of segment performance. 5. 營業額及分部報告（續） 有關該等業務之分部資料載列如下： 截至2020年6月30日止六個月 5. REVENUE AND SEGMENT REPORTING (Continued) For the six months ended 30 June 2020, the segment information about these businesses is set out as follows: Coalbed methane Raw and cleaned coal Oil and gas exploitation Financial services Unallocated Total 煤層氣 原煤及 精煤 石油和 天然氣開採 財務服務 未分配 總計 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 HK$’000 千港元 千港元 千港元 千港元 千港元 千港元 Results 業績 Revenue from external customers 營業額－來自外界 客戶之收入 – Within the scope of HKFRS 15(iv) － 香港財務報告準則 第15號範圍內(iv) 52,500 61,930 – – – 114,430 – Interest income from financial services －財務服務利息收入 – – – 4,454 – 4,454 52,500 61,930 – 4,454 – 118,884 Segment results(i) & (ii) 分部業績(i) & (ii) 28,469 1,841 9,681 2,127 (8,904) 33,214 Change in fair value of financial liabilities at fair value through profit or loss 按公平值透過損益 列帳之財務負債之 公平值變動 – – – – 37 37 Finance costs 融資成本 (4,902) (501) – (84) (95,495) (100,982) Share of profit of an associate 應佔一家聯營公司溢利 10 – – – – 10 Profit/(loss) before income tax expense 除所得稅支出前 溢利╱（虧損） 23,577 1,340 9,681 2,043 (104,362) (67,721) Income tax expense 所得稅支出 – 677 – (28) – 649 Profit/(loss) for the period 本期溢利╱（虧損） 23,577 2,017 9,681 2,015 (104,362) (67,072) Assets and liabilities 資產及負債 At 30 June 2020 於2020年6月30日 Reportable segment assets(iii) 可報告分部資產(iii) 4,228,060 149,800 354,000 99,959 161,286 4,993,105 Reportable segment liabilities(iii) 可報告分部負債(iii) 299,938 74,215 15 237,776 1,862,506 2,474,450 5. 營業額及分部報告（續） 有關該等業務之分部資料載列如下： 截至2019年6月30日止六個月 5. REVENUE AND SEGMENT REPORTING (Continued) For the six months ended 30 June 2019, the segment information about these businesses is set out as follows: Coalbed methane Raw and cleaned coal Oil and gas exploitation Financial services Unallocated Total 煤層氣 原煤及 精煤 石油和 天然氣開採 財務服務 未分配 總計 HK$’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 Results 業績 Revenue from external customers 營業額－來自外界 客戶之收入 – Within the scope of HKFRS 15(iv) － 香港財務報告準則 第15號範圍內(iv) 58,185 73,980 – – – 132,165 – Interest income from financial services －財務服務利息收入 – – – 25,642 – 25,642 58,185 73,980 – 25,642 – 157,807 Segment results(i) & (ii) 分部業績(i) & (ii) 18,858 12,326 9,816 590 (14,682) 26,908 Change in fair value of financial liabilities at fair value through profit or loss 按公平值透過損益 列帳之財務負債之 公平值變動 – – – – 246 246 Finance costs 融資成本 (3,272) (742) – (164) (87,968) (92,146) Share of loss of an associate 應佔一家聯營公司虧損 (101) – – – – (101) Profit/(loss) before income tax expense 除所得稅支出前 溢利╱（虧損） 15,485 11,584 9,816 426 (102,404) (65,093) Income tax expense 所得稅支出 – (1,964) – – – (1,964) Profit/(loss) for the period 本期溢利╱（虧損） 15,485 9,620 9,816 426 (102,404) (67,057) Assets and liabilities 資產及負債 At 30 June 2019 於2019年6月30日 Reportable segment assets(iii) 可報告分部資產(iii) 4,366,686 142,223 350,704 38,258 76,261 4,974,132 Reportable segment liabilities(iii) 可報告分部負債(iii) 407,084 30,795 16 6,566 1,654,039 2,098,500 5. 營業額及分部報告（續） 附註： (i) 未分配業績主要包員工成本、與短期租賃相關之費 用及專業費用等香港總辦事處開支。 (ii) 煤層氣分部業績包括政府補貼及補助24,193,000 港 元（ 2019年6月30日 止 六 個 月：24,454,000港 元）。 (iii) 未分配資產主要包括現金和現金等價物，短期投 資，按公平值透過損益列賬之財務資產及按公平值 透過其他全面收益列賬之權益投資。而未分配負債 主要包括來自股東及董事的借貸、按公平值透過損 益列賬之財務負債，企業債券及可換股票據。 (iv) 確認收入之時間為香港財務報告準則第15號範圍 內之某個時間點。 6. 其他收入 附註： (i) 其他利息收入主要為收購加拿大油田項目之按金 的利息收入（附註14(iv)）。 (ii) 此乃相關政府部門對於煤層氣銷售的恆常補貼及 當地稅務部門就煤層氣銷售退回之增值稅。兩者都 是源自煤層氣分部（附註5）。 5. REVENUE AND SEGMENT REPORTING (Continued) Notes: (i) Unallocated results mainly include salaries, expenses relating to short-term leases and professional fees for Hong Kong head office. (ii) The segment result of coalbed methane includes government subsidies and grants of HK$24,193,000 (six months ended 30 June 2019: HK$24,454,000). (iii) Unallocated assets mainly include cash and cash equivalents, short-term investment, financial assets at fair value through profit or loss and equity investments designated at fair value through other comprehensive income. Unallocated liabilities mainly include loans from a director and a shareholder, financial liabilities at fair value through profit or loss, corporate bonds and convertible note. (iv) The timing of revenue recognition is a point in time within the scope of HKFRS 15. 6. OTHER INCOME Six months ended 30 June 截至6月30日止六個月 2020 2019 HK$’000 HK$’000 千港元 千港元 Interest income 利息收入 – bank deposits －銀行存款 10 8 – short-term investment －短期投資 4,589 4,792 – others (note (i)) －其他（附註(i)） 9,688 10,287 Total interest income on financial assets measured at amortised cost 按攤銷成本列賬之財務資產之 利息收入總額 14,287 15,087 Government subsidies and grants (note (ii)) 政府補貼及補助（附註(ii)） 24,193 24,454 Others 其他 1,033 280 39,513 39,821 Notes: (i) It mainly represents the interest income from the refundable deposits paid for possible acquisitions of Canada oil fields. Please refer to note 14(iv) for details. (ii) It represents the regular subsidies received during the period from relevant government authority on the sales of coalbed methane and VAT refund on the sales of coalbed methane from local tax bureau. Both of them were generated from the coalbed methane segment as disclosed in note 5. 7. 其他虧損淨額 8. 除所得稅支出前虧損 除所得稅支出前虧損已扣除： 7. OTHER LOSSES, NET Six months ended 30 June 截至6月30日止六個月 2020 2019 HK$’000 HK$’000 千港元 千港元 Change in fair value of financial liabilities at fair value through profit or loss 按公平值透過損益列賬之 財務負債公平值變動 37 246 Exchange loss, net 匯兌虧損淨額 (41) (301) (4) (55) 8. LOSS BEFORE INCOME TAX EXPENSE Loss before income tax expense is arrived at after charging: Six months ended 30 June 截至6月30日止六個月 2020 2019 HK$’000 HK$’000 千港元 千港元 a) Finance costs (a) 融資成本 Interest expense for financial liabilities not at fair value through profit or loss: 非按公平值透過損益列賬的 財務負債之利息支出： Interest on corporate bonds 企業債券之利息 （未完）  |