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1、（於開曼群島註冊成立之有限公司）,(Incorporated in the Cayman Islands with limited liability),股份代號 Stock Code:8090,中期報告 Interim Report 2012,1,Interim Report 2012 中期報告,CHARACTERISTICS OF THE GROWTH ENTERPRISE MARKET(“GEM”)OF THE STOCKEXCHANGE OF HONG KONG LIMITED(THE“STOCK EXCHANGE”),GEM has been positioned as a mark
2、et designed to accommodate companies to which a higherinvestment risk may be attached than other companies listed on the Stock Exchange.Prospectiveinvestors should be aware of the potential risks of investing in such companies and shouldmake the decision to invest only after due and careful consider
3、ation.The greater risk profileand other characteristics of GEM mean that it is a market more suited to professional andother sophisticated investors.,Given the emerging nature of companies listed on GEM,there is a risk that securities traded onGEM may be more susceptible to high market volatility th
4、an securities traded on the MainBoard and no assurance is given that there will be a liquid market in the securities traded onGEM.,This report,for which the directors(the“Directors”)of China Assurance Finance Group Limited(the“Company”)collectively and individually accept full responsibility,include
5、s particulars givenin compliance with the Rules Governing the Listing of Securities on GEM of the Stock Exchange(the“GEM Listing Rules”)for the purpose of giving information with regard to the Company.TheDirectors having made all reasonable enquiries,confirm that,to the best of their knowledge andbe
6、lief the information contained in this report is accurate and complete in all material respectsand not misleading or deceptive,and there are no other matters the omission of which wouldmake any statement herein or this report misleading.,This report will remain on the“Latest Company Announcement”pag
7、e of the GEM website for a minimum period of 7 days from the date of its publication and on theCompanys website at www.cafgroup.hk.,香港聯合交易所有限公司（聯交所）創業板（創業板）之特色,創業板之定位，乃為相比起其他在聯交所上市之公司帶有較高投資風險之公司提供一個上市之市場。有意投資之人士應瞭解投資於該等公司之潛在風險，並應經過審慎周詳之考慮後方作出投資決定。創業板之較高風險及其他特色表示創業板較適合專業及其他資深投資者。,由於創業板上市公司新興之性質所然，在創業
8、板買賣之證券可能會較於主板買賣之證券承受較大之市場波動風險，同時無法保證在創業板買賣之證券會有高流通量之市場。,本報告之資料乃遵照聯交所創業板證券上市規則（創業板上市規則）而刊載，旨在提供有關中國融保金融集團有限公司（本公司）之資料。本公司各董事（董事）願就本報告之資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均屬準確及完備，沒有誤導或欺詐成份，且並無遺漏任何事項，足以令致本報告或其所載任何陳述產生誤導。,自刊發日期起計，本報告將至少一連七日刊載於創業板網站之最新公司公告內及本公司網站www.cafgroup.hk內。,2,China
9、Assurance Finance Group Limited 中國融保金融集團有限公司,SUMMARYFor the six months ended 30 June 2012:the turnover of the Group was approximatelyRMB12.6 million,representing a decrease ofapproximately 21.1%as compared with the sixmonths ended 30 June 2011.The principalreasons for the decrease were attributable
10、to(i)the decrease in the amount of recognisablerevenue from performance guarantee during theperiod;as the Lunar New Year holidays fell inJanuary this year,resulting in customer of theGroup to postpone the timing of entering intoperformance guarantee contracts with the Grouptill February or after;and
11、(ii)the decrease inaverage contract size with the customers;the loss attributable to owners of the Company wasapproximately RMB12.6 million,which was mainlydue to the grant of share options to eligible personsof the Group on 23 March 2012 which expenseswere one-off and non-cash in nature;andthe Boar
12、d does not recommend the payment ofany interim dividend.,概要截至二零一二年六月三十日止六個月：本集團之營業額約為人民幣12,600,000元，較截至二零一一年六月三十日止六個月減少約21.1%。減少之主要原因為(i)期內來自履約擔保可確認之收益金額減少；因本年度農曆新年假期是一月，導致本集團客戶延遲與本集團訂立履約擔保合約的時間至二月或之後；及(ii)與客戶訂立之平均合約金額下降；本公司擁有人應佔虧損約為人民幣12,600,000元，主要由於在二零一二年三月二十三日向本集團合資格人士授出購股權（開 支 屬 一 次 性 及 非 現 金 性
13、質）；及董事會不建議派發任何中期股息。,3,Interim Report 2012 中期報告,INTERIM RESULTSThe board of Directors(the“Board”)hereby announcesthe unaudited condensed consolidated results of theCompany and its subsidiaries(collectively,the“Group”)for the three months and six months ended 30 June 2012,together with the unaudited c
14、omparative figures for thecorresponding periods in 2011 as follows:,中期業績董事會（董事會）謹此公佈本公司及其附屬公司（統稱本集團）截至二零一二年六月三十日止三個月及六個月之未經審核簡明綜合業績，連同二零一一年同期之未經審核比較數字如下：,4,3,6,7,9,China Assurance Finance Group Limited 中國融保金融集團有限公司UNAUDITED CONDENSED CONSOLIDATEDSTATEMENT OF COMPREHENSIVE INCOME未經審核簡明綜合全面收益表For the
15、three months and six months ended 30 June 2012截至二零一二年六月三十日止三個月及六個月,For the three monthsended 30 June截至六月三十日止三個月,For the six monthsended 30 June截至六月三十日止六個月,2012二零一二年,2011二零一一年,2012二零一二年,2011二零一一年,(Unaudited)(Unaudited)(Unaudited)(Unaudited)（未經審核）（未經審核）（未經審核）（未經審核）,Note附註,RMB000人民幣千元,RMB000人民幣千元,RMB00
16、0人民幣千元,RMB000人民幣千元,Revenue,收益,8,192,9,524,12,568,15,938,Other incomeAdministrative expensesListing expensesShare option expensesProfit/(Loss)before income taxIncome tax expenseProfit/(Loss)for the period,其他收入行政開支上市開支購股權開支所得稅前溢利（虧損）所得稅開支本期間溢利（虧損）,34,157(3,682)4,667(1,852)2,815,58(1,594)(254)7,734(2,2
17、69)5,465,689(7,771)(3,633)(11,571)(9,718)(2,555)(12,273),120(4,365)(1,431)10,262(3,503)6,759,Other comprehensive income:Exchange gain on translation offinancial statements of,其他全面收益：兌換境外經營業務財務報表之匯兌收益,foreign operations,7,1,363,369,3,151,Total comprehensive income/(loss),本期間全面收益（虧損）總額,for the period,
18、2,822,6,828,(11,904),9,910,Profit/(Loss)for the periodattributable to:,應佔本期間溢利（虧損）：,Owners of the CompanyNon-controlling interests,本公司擁有人非控股權益,2,5922232,815,5,1882775,465,(12,596)323(12,273),6,2934666,759,Total comprehensive income/(loss)attributable to:,應佔全面收益（虧損）總額,Owners of the CompanyNon-control
19、ling interests,本公司擁有人非控股權益,2,5992232,822,6,5512776,828,(12,227)323(11,904),9,4444669,910,Earnings/(Loss)per share Basic,每股盈利（虧損）基本,and Diluted(RMB cents),及攤薄（人民幣分）,0.17,0.37,(0.82),0.45,5,Interim Report 2012 中期報告CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION簡明綜合財務狀況表As at 30 June 2012於二零一二年六月
20、三十日,As at30 June2012於二零一二年,As at31 December2011於二零一一年,六月三十日 十二月三十一日,(Unaudited)（未經審核）,(Audited)（經審核）,ASSETS AND LIABILITIESNon-current assets,資產及負債非流動資產,Note附註,RMB000人民幣千元,RMB000人民幣千元,Property,plant and equipmentLand use rightsDeposits paid,物業、廠房及設備土地使用權已付按金,10,65,33035,65823,500,44,74336,03527,816,
21、124,488,108,594,Current assets,流動資產,Account receivablesPrepayments and deposits paidPledged bank depositsRestricted bank depositsCash and cash equivalents,應收賬款預付款項及已付按金已質押銀行存款受限制銀行存款現金及現金等值項目,11,22,3338,57445,95011,3509,201,22,8043,67143,3007,3003,768,97,408,80,843,Current liabilitiesAccruals,other
22、payables,流動負債應計費用、其他應付,and deferred incomeAmounts due to shareholdersCurrent tax liabilities,款項及遞延收入應付股東款項即期稅項負債,12,23,8215,266,16,857108,30011,727,29,087,136,884,Net current assets/(liabilities)Net assetsEQUITYEquity attributable to owners,流動資產（負債）淨額資產淨值權益本公司擁有人應佔權益,68,321192,809,(56,041)52,553,of
23、the Company,Share capitalReserves,股本儲備,13,12,514173,598,46,179,186,112,46,179,Non-controlling interestsTotal equity,非控股權益權益總額,6,697192,809,6,37452,553,6,China Assurance Finance Group Limited 中國融保金融集團有限公司CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY簡明綜合權益變動表For the six months ended 30 June 201
24、2截至二零一二年六月三十日止六個月Equity attributable to the owners of the Company本公司擁有人應佔權益,Share,Non-,Share,Share,Exchange,option,Retained,controlling,Total,capital,premium,reserve,reserve,profits,Total,interests,equity,購股權,非控股,合計,股本,股份溢價,匯兌儲備,儲備,保留盈利,合計,權益,權益,(unaudited)(unaudited)(unaudited)（未經審核）（未經審核）（未經審核）RMB
25、000 RMB000 RMB000人民幣千元 人民幣千元 人民幣千元,(unaudited)(unaudited)(unaudited)(unaudited)(unaudited)（未經審核）（未經審核）（未經審核）（未經審核）（未經審核）RMB000 RMB000 RMB000 RMB000 RMB000人民幣千元 人民幣千元 人民幣千元 人民幣千元 人民幣千元,At 1 January 2012Loan capitalisation issueCapitalisation issue,於二零一二年一月一日貸款資本化發行資本化發行,11,295,108,300(11,295),10,539,
26、35,640,46,179108,300,6,374,52,553108,300,Issuance of ordinary sharesin connection,就上市發行普通股，淨額,with the listing,net,1,219,31,070,32,289,32,289,Equity-settled share,以股權支付之購股權安排,option arrangements,11,571,11,571,11,571,Transaction with owners(Loss)/Profit for the period,與擁有人進行之交易本期間（虧損）溢利,12,514,128,07
27、5,11,571,(12,596),152,160(12,596),323,152,160(12,273),Other comprehensive income 本期間其他全面收益,for the period,369,369,369,Total comprehensiveincome/(loss),本期間全面收益（虧損）總額,for the period,369,(12,596),(12,227),323,(11,904),At 30 June 2012At 1 January 2011Profit for the period,於二零一二年六月三十日於二零一一年一月一日本期間溢利,12,5
28、14,128,075,10,9085,564,11,571,23,04419,4666,293,186,11225,0306,293,6,6976,006466,192,80931,0366,759,Other comprehensive income 本期間其他全面收益,for the period,3,151,3,151,3,151,Total comprehensive income 本期間全面收益總額,for the period,3,151,6,293,9,444,466,9,910,At 30 June 2011,於二零一一年六月三十日,8,715,25,759,34,474,6,
29、472,40,946,7,Interim Report 2012 中期報告CONDENSED CONSOLIDATED STATEMENT OF CASHFLOWS簡明綜合現金流量表For the six months ended 30 June 2012截至二零一二年六月三十日止六個月For the six months ended 30 June截至六月三十日止六個月,2012二零一二年(Unaudited)（未經審核）RMB000人民幣千元,2011二零一一年(Unaudited)（未經審核）RMB000人民幣千元,Net cash used in operating activitie
30、s 經營活動所用之現金淨額Net cash used in investing activities 投資活動所用之現金淨額融資活動產生之現金淨額Net cash generated fromfinancing activities現金及現金等值項目Net increase/(decrease)in cash,(10,621)(16,606)32,289,(22,762)(7,921)4,667,and cash equivalentsEffect of foreign exchange ratechanges,netCash and cash equivalentsat 1 JanuaryC
31、ash and cash equivalentsat 30 June,之增加（減少）淨額外幣匯率變動之影響淨額於一月一日之現金及現金等值項目於六月三十日之現金及現金等值項目,5,0623713,7689,201,(26,016)3,15024,6271,761,8,（）,2.,2.,（）,）,（）,China Assurance Finance Group Limited 中國融保金融集團有限公司NOTES TO THE FINANCIAL STATEMENTS財務報表附註,1.,CORPORATE INFORMATIONThe Company was incorporated in the
32、Cayman Islandsas an exempted company with limited liability on 10 March2011.The registered office of the Company is at CricketSquare,Hutchins Drive,P.O.Box 2681,Grand Cayman,KY1-1111,Cayman Islands.The Companys shares havebeen listed on GEM of the Stock Exchange since 6 January2012(the“Listing Date”
33、).,1.,公司資料本公司乃二零一一年三月十日於開曼群島註冊成立之獲豁免有限責任公司。本公司之註冊辦事處地址為Cricket Square,Hutchins Drive,P.O.Box 2681,Grand Cayman,KY1-1111,Cayman Islands。本公司之股份自二零一二年一月六日,上市日期起於聯交所創業板上市。,Pursuant to a group restructuring exercise(the“Restructuring Exercise”)carried out by the Group torationalise the structure of the G
34、roup in preparation forthe listing of the Companys shares on GEM of the StockExchange,the Company became the holding companyof the subsidiaries comprising the Group.Further detailsof the Restructuring Exercise were set out in 2011 annualreport dated 21 March 2012(the“2011 Annual Report”).The Company
35、 is an investment holding company.TheGroup is primarily engaged in the business of providingcorporate credit guarantee services,performanceguarantee services and the advisory services to small andmedium enterprises in the Peoples Republic of China(the“PRC”).In the opinion of the Directors,the ultima
36、teholding company of the Company is Capital GainInvestments Holdings Limited(“Capital Gain”),a limitedliability company incorporated in the British Virgin Islands.BASIS OF PRESENTATION AND ACCOUNTINGPOLICIESThe unaudited condensed consolidated results of theGroup for the six months ended 30 June 201
37、2 have beenprepared in accordance with the accounting principlesgenerally accepted in Hong Kong and comply with HongKong Financial Reporting Standards issued by Hong KongInstitute of Certified Public Accountants and theapplicable disclosure requirements of the GEM ListingRules.,為籌備本公司股份於聯交所創業板上市，本集團
38、為優化本集團之架構而進行集團重組重組活動，本公司成為包括本集團之附屬公司之控股公司。重組活動之詳情載於日期為二零一二年三月二十一日之二零 一 一 年 年 報（二 零 一 一 年 年報。本公司乃投資控股公司。本集團主要從事向中華人民共和國中國之中小企業提供企業融資擔保服務、履約擔保服務及顧問服務之業務。董事認為，本公司之最終控股公司為興富投資控股有限公司（興富，一間於英屬處女群島註冊成立之有限公司）。呈列基準及會計政策本集團截至二零一二年六月三十日止六個月之未經審核簡明綜合業績乃按香港公認會計原則編製，並符合由香港會計師公會頒佈之香港財務報告準則及創業板上市規則之適用披露規定。,9,（）,）,I
39、nterim Report 2012 中期報告,The unaudited condensed consolidated results have beenprepared on the historical cost basis except for certainfinancial statements that are measured at fair values.Thefunctional currency of the Company is Hong Kong Dollar(“HK$”).The consolidated financial statements arepresen
40、ted in Renminbi(“RMB”),which is the functionalcurrency of the primary economic environment in whichthe principal subsidiaries of the Group operate.All valuesare rounded to the nearest thousand(“RMB000”)unlessotherwise stated.The unaudited condensed consolidatedfinancial information has not been audi
41、ted by theCompanys auditors,but has been reviewed by theCompanys audit committee.The accounting policies used in the preparation of theseresults are consistent with those used in the preparationof the Groups annual financial statements for the yearended 31 December 2011.,未經審核簡明綜合業績乃根據歷史法編製，惟若干財務報表以公
42、平值計量除外。本公司之功能貨幣為港元港元。綜合財務報表以人民幣（人民幣，本集團主要附屬公司經營所在主要經濟環境之功能貨幣）呈列。除另有說明者外，所有數值均已約整至最接近千位數（人民幣千元。未經審核簡明綜合財務資料未經本公司核數師審核，惟已經本公司之審核委員會審閱。編製該等業績所用之會計政策與編製本集團截至二零一一年十二月三十一日止年度之年度財務報表所用者一致。,3.,REVENUE AND OTHER INCOMERevenue from the Groups principal activities,which isalso the Groups turnover,represents th
43、e income forprovision of guarantee and advisory services.Revenueand other income recognised during the three monthsand six months ended 30 June 2012 are as follows:,3.,收益及其他收入由本集團主要業務所得之收益，亦即本集團之營業額，指就提供擔保及顧問服務之收入。截至二零一二年六月三十日止三個月及六個月已確認之收益及其他收入如下：,For the three monthsended 30 June截至六月三十日止三個月,For th
44、e six monthsended 30 June截至六月三十日止六個月,Revenue,收益,2012二零一二年(Unaudited)（未經審核）RMB000人民幣千元,2011二零一一年(Unaudited)（未經審核）RMB000人民幣千元,2012二零一二年(Unaudited)（未經審核）RMB000人民幣千元,2011二零一一年(Unaudited)（未經審核）RMB000人民幣千元,Income from financial guarantee,融資擔保收入,3,259,1,705,5,366,3,391,Income from performance guarantee 履約擔
45、保收入,4,9338,192,7,8199,524,7,20212,568,12,54715,938,Other income,其他收入,Bank interest income,銀行利息收入,157,58,689,120,10,4,4,（）,料。,China Assurance Finance Group Limited 中國融保金融集團有限公司,SHARE OPTION EXPENSES AND SHAREOPTION VALUATIONThe Company conditionally adopted a share optionscheme(the“Scheme”)on 1 Decem
46、ber 2011 for thepurpose of providing incentives or rewards to any full-time or part-time employee of the Company or anymember of the Group,and any other eligible persons fortheir contribution to the Group.On 23 March 2012,theCompany granted an aggregate of 150,000,000 shareoptions to the eligible pe
47、rsons,which generally have anexercise period of three years commenced orcommencing on various dates in 2012 and ending in2015.Further details of the share options granted by theCompany were set out in the announcement of theCompany dated 23 March 2012 and under the paragraphheaded“Share Option Schem
48、e”in this report.It is estimated that the fair value of the 150,000,000 shareoptions granted by the Company was approximatelyHK$14.3 million(or approximately RMB11.6 million),which was one-off and non-cash in nature.For furtherinformation in relation to the Scheme,please refer to ourprospectus dated
49、 29 December 2011(the“Prospectus”)and the 2011 Annual Report.,購股權開支及購股權估值本公司於二零一一年十二月一日有條件採納購股權計劃該計劃，以向本公司或本集團任何成員之任何全職或兼職僱員及任何其他合資格人士授出購股權，作為彼等對本集團所作貢獻之獎勵或回報。於二零一二年三月二十三日，本公司向合資格人士授出合共150,000,000份購股權，其行使期大致上為期三年，由二零一二年不同日期開始並於二零一五年終止。有關本公司授出購股權之進一步詳情載於本公司日期為二零一二年三月二十三日之公佈以及本報告題為購股權計劃一段。估計本公司所授出150,
50、000,000份購股權之公平值約為14,300,000港元（或約人民幣11,600,000元），乃屬一次性及非現金性質。有關該計劃之進一步資料，請參閱日期為二零一一年十二月二十九日之招股章程（招股章程）及二零一一年年報。,5.,SEGMENT INFORMATIONOperating segments and the amounts of each segmentitem reported in the unaudited consolidated financialstatements,are identified on the basis of the internalmanagement
