苏常柴Ｂ(200570):2022年半年度财务报告（英文版）

时间：2022年08月23日 18:11:46 中财网

原标题:苏常柴Ｂ:2022年半年度财务报告（英文版）

Changchai Company, Limited
SEMI-Financial Report For the Year 2022
I Independent Auditor’s Report
Are these interim financial statements audited by an independent auditor? □ Yes √ No
These interim financial statements have not been audited by an independent auditor. II Financial Statements
Currency unit for the financial statements and the notes thereto: RMB 1. Consolidated Balance Sheet
Prepared by Changchai Company, Limited
30 June 2022
Unit: RMB

Item	30 June 2022	1 January 2022
Current assets:
Monetary assets	572,221,826.49	707,966,678.74
Settlement reserve
Interbank loans granted
Held-for-trading financial assets	403,981,913.88	404,053,261.57
Derivative financial assets
Notes receivable	481,963,539.81	334,311,236.78
Accounts receivable	915,456,685.20	375,209,126.48
Accounts receivable financing	109,896,100.86	497,388,826.02
Prepayments	9,181,800.63	8,197,418.39
Premiums receivable
Reinsurance receivables
Receivable reinsurance contract reserve
Other receivables	17,260,272.39	19,515,350.52
Including: Interest receivable
Dividends receivable
Financial assets purchased under resale agreements
Inventories	533,700,662.32	651,083,758.18
Contract assets
Assets held for sale
Current portion of non-current assets
Other current assets	28,394,257.94	44,060,822.57
Total current assets	3,072,057,059.52	3,041,786,479.25
Non-current assets:
Loans and advances to customers
Investments in debt obligations	37,898,226.39	37,898,226.39
Investments in other debt obligations
Long-term receivables
Long-term equity investments
Investments in other equity instruments	721,918,646.53	779,877,646.53
Other non-current financial assets	112,500,000.00	112,500,000.00
Investment property	43,379,017.43	44,597,255.21
Fixed assets	710,380,148.39	402,915,521.65
Construction in progress	76,620,116.30	270,305,690.91
Productive living assets
Oil and gas assets
Right-of-use assets
Intangible assets	158,820,832.11	155,154,745.91
Development costs
Goodwill
Long-term prepaid expense	168,183.91	110,345.30
Deferred income tax assets	10,705,583.29	10,693,809.23
Other non-current assets	11,611,024.84	4,543,240.88
Total non-current assets	1,884,001,779.19	1,818,596,482.01
Total assets	4,956,058,838.71	4,860,382,961.26
Current liabilities:
Short-term borrowings	134,395,924.99	73,971,466.65
Borrowings from the central bank
Interbank loans obtained
Held-for-trading financial liabilities
Derivative financial liabilities
Notes payable	565,529,500.00	550,774,400.00
Accounts payable	716,529,188.78	666,186,668.82
Advances from customers	411,746.26	660,965.62
Contract liabilities	39,180,596.15	26,864,081.97
Financial assets sold under repurchase agreements
Customer deposits and interbank deposits
Payables for acting trading of securities
Payables for underwriting of securities
Employee benefits payable	13,334,668.05	45,385,667.48
Taxes payable	9,362,552.01	5,306,378.82
Other payables	153,925,355.85	148,361,373.29
Including: Interest payable
Dividends payable	3,891,433.83	3,891,433.83
Handling charges and commissions payable
Reinsurance payables
Liabilities directly associated with assets held for sale
Current portion of non-current liabilities
Other current liabilities	117,795,225.18	88,938,192.79
Total current liabilities	1,750,464,757.27	1,606,449,195.44
Non-current liabilities:
Insurance contract reserve
Long-term borrowings
Bonds payable
Including: Preferred shares
Perpetual bonds
Lease liabilities
Long-term payables
Long-term employee benefits payable
Provisions
Deferred income	39,615,355.40	39,615,355.40
Deferred income tax liabilities	101,423,332.63	117,344,161.11
Other non-current liabilities
Total non-current liabilities	141,038,688.03	156,959,516.51
Total liabilities	1,891,503,445.30	1,763,408,711.95
Owners’ equity:
Share capital	705,692,507.00	705,692,507.00
Other equity instruments
Including: Preferred shares
Perpetual bonds
Capital reserves	640,133,963.01	640,676,218.40
Less: Treasury stock
Other comprehensive income	456,746,349.55	506,011,499.55
Specific reserve	18,812,950.04	18,812,950.04
Surplus reserves	334,144,488.46	334,144,488.46
General reserve
Retained earnings	839,272,254.93	872,212,354.88
Total equity attributable to owners of the Company as the parent	2,994,802,512.99	3,077,550,018.33
Non-controlling interests	69,752,880.42	19,424,230.98
Total owners’ equity	3,064,555,393.41	3,096,974,249.31
Total liabilities and owners’ equity	4,956,058,838.71	4,860,382,961.26

Legal representative: Shi Xinkun General Manager: Zhang Xin
Head of the accounting department: Jiang He
2. Balance Sheet of the Company as the Parent
Unit: RMB

Item	30 June 2022	1 January 2022
Current assets:
Monetary assets	470,089,580.54	615,184,387.01
Held-for-trading financial assets	280,677,397.27	262,004,030.14
Derivative financial assets
Notes receivable	442,389,706.25	312,118,296.88
Accounts receivable	876,984,511.81	349,135,255.42
Accounts receivable financing	104,609,495.00	497,388,826.02
Prepayments	2,008,908.66	2,727,652.23
Other receivables	112,148,961.53	26,497,081.34
Including: Interest receivable
Dividends receivable
Inventories	384,892,199.17	516,588,187.24
Contract assets
Assets held for sale
Current portion of non-current assets
Other current assets		21,292,211.46
Total current assets	2,673,800,760.23	2,602,935,927.74
Non-current assets:
Investments in debt obligations	37,898,226.39	37,898,226.39
Investments in other debt obligations
Long-term receivables
Long-term equity investments	569,273,530.03	535,752,730.03
Investments in other equity instruments	721,918,646.53	779,877,646.53
Other non-current financial assets	112,500,000.00	112,500,000.00
Investment property	43,379,017.43	44,597,255.21
Fixed assets	268,405,430.86	325,034,679.67
Construction in progress	14,527,817.41	15,557,418.76
Productive living assets
Oil and gas assets
Right-of-use assets
Intangible assets	64,495,178.59	66,621,426.26
Development costs
Goodwill
Long-term prepaid expense
Deferred income tax assets	9,613,375.32	9,613,375.32
Other non-current assets
Total non-current assets	1,842,011,222.56	1,927,452,758.17
Total assets	4,515,811,982.79	4,530,388,685.91
Current liabilities:
Short-term borrowings	127,395,924.99	58,971,466.65
Held-for-trading financial liabilities
Derivative financial liabilities
Notes payable	555,529,500.00	544,444,400.00
Accounts payable	511,502,328.13	546,689,207.59
Advances from customers	361,746.26	660,965.62
Contract liabilities	33,230,278.78	24,730,270.44
Employee benefits payable	6,363,916.75	37,861,577.50
Taxes payable	5,136,642.12	2,955,053.82
Other payables	131,936,513.29	135,773,368.98
Including: Interest payable
Dividends payable	3,243,179.97	3,243,179.97
Liabilities directly associated with assets held for sale
Current portion of non-current liabilities
Other current liabilities	101,680,550.03	63,535,570.11
Total current liabilities	1,473,137,400.35	1,415,621,880.71
Non-current liabilities:
Long-term borrowings
Bonds payable
Including: Preferred shares
Perpetual bonds
Lease liabilities
Long-term payables
Long-term employee benefits payable
Provisions
Deferred income	39,615,355.40	39,615,355.40
Deferred income tax liabilities	86,442,011.09	95,034,251.50
Other non-current liabilities
Total non-current liabilities	126,057,366.49	134,649,606.90
Total liabilities	1,599,194,766.84	1,550,271,487.61
Owners’ equity:
Share capital	705,692,507.00	705,692,507.00
Other equity instruments
Including: Preferred shares
Perpetual bonds
Capital reserves	659,418,700.67	659,418,700.67
Less: Treasury stock
Other comprehensive income	456,746,349.55	506,011,499.55
Specific reserve	18,812,950.04	18,812,950.04
Surplus reserves	334,144,488.46	334,144,488.46
Retained earnings	741,802,220.23	756,037,052.58
Total owners’ equity	2,916,617,215.95	2,980,117,198.30
Total liabilities and owners’ equity	4,515,811,982.79	4,530,388,685.91

Legal representative: Shi Xinkun General Manager: Zhang Xin
Head of the accounting department: Jiang He
3. Consolidated Income Statement
Unit: RMB

Item	H1 2022	H1 2021
1. Revenue	1,178,222,492.04	1,497,170,455.80
Including: Operating revenue	1,178,222,492.04	1,497,170,455.80
Interest income
Insurance premium income
Handling charge and commission income
2. Costs and expenses	1,175,890,460.94	1,452,332,780.19
Including: Cost of sales	1,051,395,232.42	1,284,114,729.46
Interest expense
Handling charge and commission expense
Surrenders
Net insurance claims paid
Net amount provided as insurance contract reserve
Expenditure on policy dividends
Reinsurance premium expense
Taxes and surcharges	5,360,425.54	6,255,278.20
Selling expense	51,759,201.38	66,174,807.84
Administrative expense	40,216,534.11	48,008,480.48
R&D expense	40,159,787.47	45,136,853.96
Finance costs	-13,000,719.98	2,642,630.25
Including: Interest expense	3,276,786.93	4,437,018.11
Interest income	6,634,812.22	4,502,088.58
Add: Other income	1,602,830.77	406,454.70
Return on investment (“-” for loss)	11,744,282.88	8,524,500.87
Including: Share of profit or loss of joint ventures and associates
Income from the derecognition of financial assets at amortized cost (“-” for loss)
Exchange gain (“-” for loss)
Net gain on exposure hedges (“-” for loss)
Gain on changes in fair value (“-” for loss)	-30,488,388.88	122,554,092.00
Credit impairment loss (“-” for loss)	-11,932,826.66	-12,495,432.28
Asset impairment loss (“-” for loss)	4,342,775.64	-5,950,895.20
Asset disposal income (“-” for loss)	-361,395.36	-751,441.20
3. Operating profit (“-” for loss)	-22,760,690.51	157,124,954.50
Add: Non-operating income	2,349,897.18	850,183.59
Less: Non-operating expense	392,257.24	333,307.72
4. Profit before tax (“-” for loss)	-20,803,050.57	157,641,830.37
Less: Income tax expense	-6,206,048.88	28,287,379.84
5. Net profit (“-” for net loss)	-14,597,001.69	129,354,450.53
5.1 By operating continuity
5.1.1 Net profit from continuing operations (“-” for net loss)	-14,597,001.69	129,354,450.53
5.1.2 Net profit from discontinued operations (“-” for net loss)
5.2 By ownership
5.2.1 Net profit attributable to owners of the Company as the parent	-14,595,269.61	129,189,065.60
5.2.1 Net profit attributable to non-controlling interests	-1,732.08	165,384.93
6. Other comprehensive income, net of tax	-49,265,150.00	106,633,979.81
Attributable to owners of the Company as the parent	-49,265,150.00	106,633,979.81
6.1 Items that will not be reclassified to profit or loss	-49,265,150.00	106,633,979.81
6.1.1 Changes caused by remeasurements on defined benefit schemes
6.1.2 Other comprehensive income that will not be reclassified to profit or loss under the equity method
6.1.3 Changes in the fair value of investments in other equity instruments	-49,265,150.00	106,633,979.81
6.1.4 Changes in the fair value arising from changes in own credit risk
6.1.5 Other
6.2 Items that will be reclassified to profit or loss
6.2.1 Other comprehensive income that will be reclassified to profit or loss under the equity method
6.2.2 Changes in the fair value of investments in other debt obligations
6.2.3 Other comprehensive income arising from the reclassification of financial assets
6.2.4 Credit impairment allowance for investments in other debt obligations
6.2.5 Reserve for cash flow hedges
6.2.6 Differences arising from the translation of foreign currency-denominated financial statements
6.2.7 Other
Attributable to non-controlling interests
7. Total comprehensive income	-63,862,151.69	235,988,430.34
Attributable to owners of the Company as the parent	-63,860,419.61	235,823,045.41
Attributable to non-controlling interests	-1,732.08	165,384.93
8. Earnings per share
8.1 Basic earnings per share	-0.0207	0.2301
8.2 Diluted earnings per share	-0.0207	0.2301

Legal representative: Shi Xinkun General Manager: Zhang Xin
Head of the accounting department: Jiang He
4. Income Statement of the Company as the Parent
Unit: RMB

Item	H1 2022	H1 2021
1. Operating revenue	1,078,301,529.20	1,410,448,746.19
Less: Cost of sales	970,973,105.63	1,208,764,033.69
Taxes and surcharges	3,155,384.25	4,635,318.65
Selling expense	46,868,501.97	61,699,594.15
Administrative expense	30,805,739.43	39,946,732.13
R&D expense	38,111,512.10	44,159,551.96
Finance costs	-12,522,766.90	879,974.12
Including: Interest expense	2,512,056.83	3,961,226.02
Interest income	6,463,613.32	4,225,564.97
Add: Other income	1,591,699.00	324,000.00
Return on investment (“-” for loss)	11,181,384.11	8,191,724.76
Including: Share of profit or loss of joint ventures and associates
Income from the derecognition of financial assets at amortized cost (“-” for loss)
Net gain on exposure hedges (“-” for loss)
Gain on changes in fair value (“-” for loss)	677,397.27	33,750,000.00
Credit impairment loss (“-” for loss)	-18,418,259.44	-12,089,483.86
Asset impairment loss (“-” for loss)	4,630,554.88	903,169.33
Asset disposal income (“-” for loss)	3,985,814.42	-751,441.20
2. Operating profit (“-” for loss)	4,558,642.96	80,691,510.52
Add: Non-operating income	106,436.47	155,765.48
Less: Non-operating expense	551,906.60	31,065.09
3. Profit before tax (“-” for loss)	4,113,172.83	80,816,210.91
Less: Income tax expense	0.00	5,162,965.63
4. Net profit (“-” for net loss)	4,113,172.83	75,653,245.28
4.1 Net profit from continuing operations (“-” for net loss)	4,113,172.83	75,653,245.28
4.2 Net profit from discontinued operations (“-” for net loss)
5. Other comprehensive income, net of tax	-49,265,150.00	106,633,979.81
5.1 Items that will not be reclassified to profit or loss	-49,265,150.00	106,633,979.81
5.1.1 Changes caused by remeasurements on defined benefit schemes
5.1.2 Other comprehensive income that will not be reclassified to profit or loss under the equity method
5.1.3 Changes in the fair value of investments in other equity instruments	-49,265,150.00	106,633,979.81
5.1.4 Changes in the fair value arising from changes in own credit risk
5.1.5 Other
5.2 Items that will be reclassified to profit or loss
5.2.1 Other comprehensive income that will be reclassified to profit or loss under the equity method
5.2.2 Changes in the fair value of investments in other debt obligations
5.2.3 Other comprehensive income arising from the reclassification of financial assets
5.2.4 Credit impairment allowance for investments in other debt obligations
5.2.5 Reserve for cash flow hedges
5.2.6 Differences arising from the translation of foreign currency-denominated financial statements
5.2.7 Other
6. Total comprehensive income	-45,151,977.17	182,287,225.09
7. Earnings per share
7.1 Basic earnings per share
7.2 Diluted earnings per share

Legal representative: Shi Xinkun General Manager: Zhang Xin
Head of the accounting department: Jiang He
5. Consolidated Cash Flow Statement
Unit: RMB

Item	H1 2022	H1 2021
1. Cash flows from operating activities:
Proceeds from sale of commodities and rendering of services	852,422,695.04	981,576,052.47
Net increase in customer deposits and interbank deposits
Net increase in borrowings from the central bank
Net increase in loans from other financial institutions
Premiums received on original insurance contracts
Net proceeds from reinsurance
Net increase in deposits and investments of policy holders
Interest, handling charges and commissions received
Net increase in interbank loans obtained
Net increase in proceeds from repurchase transactions
Net proceeds from acting trading of securities
Tax rebates	21,003,040.54	22,968,063.81
Cash generated from other operating activities	15,868,307.49	8,267,240.80
Subtotal of cash generated from operating activities	889,294,043.07	1,012,811,357.08
Payments for commodities and services	692,753,586.82	817,182,988.13
Net increase in loans and advances to customers
Net increase in deposits in the central bank and in interbank loans granted
Payments for claims on original insurance contracts
Net increase in interbank loans granted
Interest, handling charges and commissions paid
Policy dividends paid
Cash paid to and for employees	171,587,076.85	182,319,842.94
Taxes paid	22,071,086.33	23,836,429.52
Cash used in other operating activities	77,182,794.19	82,026,216.55
Subtotal of cash used in operating activities	963,594,544.19	1,105,365,477.14
Net cash generated from/used in operating activities	-74,300,501.12	-92,554,120.06
2. Cash flows from investing activities:
Proceeds from disinvestment	60,336,793.52	20,900,000.00
Return on investment	11,678,930.55	8,666,039.34
Net proceeds from the disposal of fixed assets, intangible assets and other long-lived assets	176.99	544,953.88
Net proceeds from the disposal of subsidiaries and other business units
Cash generated from other investing activities	169,856.31	220,217.55
Subtotal of cash generated from investing activities	72,185,757.37	30,331,210.77
Payments for the acquisition of fixed assets, intangible assets and other long-lived assets	32,486,960.27	89,253,071.04
Payments for investments	126,279,631.00	49,250,000.00
Net increase in pledged loans granted
Net payments for the acquisition of subsidiaries and other business units
Cash used in other investing activities		50,000.00
Subtotal of cash used in investing activities	158,766,591.27	138,553,071.04
Net cash generated from/used in investing activities	-86,580,833.90	-108,221,860.27
3. Cash flows from financing activities:
Capital contributions received		634,999,996.40
Including: Capital contributions by non-controlling interests to subsidiaries
Borrowings raised		7,000,000.00
Cash generated from other financing activities	49,395,924.99	1,391,000.00
Subtotal of cash generated from financing activities	49,395,924.99	643,390,996.40
Repayment of borrowings		12,000,000.00
Interest and dividends paid	18,895,164.72	585,750.44
Including: Dividends paid by subsidiaries to non-controlling interests
Cash used in other financing activities	2,604,075.01	12,694,718.67
Subtotal of cash used in financing activities	21,499,239.73	25,280,469.11
Net cash generated from/used in financing activities	27,896,685.26	618,110,527.29
4. Effect of foreign exchange rates changes on cash and cash equivalents
5. Net increase in cash and cash equivalents	-132,984,649.76	417,334,546.96
Add: Cash and cash equivalents, beginning of the period	573,623,529.10	629,939,540.50
6. Cash and cash equivalents, end of the period	440,638,879.34	1,047,274,087.46

Legal representative: Shi Xinkun General Manager: Zhang Xin （未完）