[中報]琥珀能源:2016年中期報告

[中報]琥珀能源：2016年中期報告

時間：2016年09月23日 17:01:48&nbsp中財網

CONTENTS 目錄

Corporate Information

公司資料

2

Review Report to the Board of Directors

致董事會之審閱報告

4

Consolidated Statement of Profit or Loss

綜合損益表

6

Consolidated Statement of Profit or Loss and Other

Comprehensive Income

綜合損益及其他全面收入表

7

Consolidated Statement of Financial Position

綜合財務狀況表

8

Consolidated Statement of Changes in Equity

綜合權益變動表

10

Condensed Consolidated Cash Flow Statement

簡明綜合現金流量表

12

Notes to the Unaudited Interim Financial Report

未經審核中期財務報告附註

13

Management Discussion and Analysis

管理層討論與分析

40

Other Information

其他資料

51

CORPORATE INFORMATION

公司資料

AMBER ENERGY LIMITED 琥 珀能 源有限公司

02

BOARD OF DIRECTORS

Executive Directors

Mr. CHAI Wei (President)

Mr. LAI Chun Yu (resigned on 22 June 2016)

Non-executive Directors

Mr. WEI Jun Yong (Chairman)

Mr. LIU Xuan Hua

Mr. LI Jin Quan (appointed on 2 June 2016)

Independent non-executive Directors

Mr. TSE Chi Man

Mr. YAO Xian Guo

Mr. YU Wayne W.

AUDIT COMMITTEE

Mr. TSE Chi Man (Chairman)

Mr. YAO Xian Guo

Mr. YU Wayne W.

REMUNERATION COMMITTEE

Mr. YAO Xian Guo (Chairman)

Mr. TSE Chi Man

Mr. CHAI Wei

NOMINATION COMMITTEE

Mr. CHAI Wei (ceased to be chairman on

26 August 2016)

Mr. WEI Jun Yong (appointed as chairman on

26 August 2016)

Mr. TSE Chi Man (ceased to be member on

26 August 2016)

Mr. YAO Xian Guo

Mr. YU Wayne W.

AUTHORIZED REPRESENTATIVES

Mr. CHAI Wei

Mr. LAI Chun Yu

COMPANY SECRETARY

Mr. LAI Chun Yu

PRINCIPAL BANKERS

China Construction Bank

Agricultural Bank of China

AUDITOR

KPMG

Certified Public Accountants

8/F, Prince’s Building,

10 Chater Road,

Central, Hong Kong

董事會

執行董事

柴偉先生（總裁）

黎振宇先生（於二零一六年六月二十二日辭任）

非 執行董事

魏均勇先生（董事長）

劉宣華先生

李金泉先生（於二零一六年六月二日獲委任）

獨立非 執行董事

謝志文先生

姚先國先生

俞偉峰先生

審核委員會

謝志文先生（主任 委員）

姚先國先生

俞偉峰先生

薪酬委員會

姚先國先生（主任 委員）

謝志文先生

柴偉先生

提名委員會

柴 偉先生（於二零一六年八月二十六日

不再擔任主任委員）

魏 均勇先生（於二零一六年八月二十六日

獲委任為主任 委員）

謝 志 文 先 生（於 二 零 一 六 年 八 月 二 十 六 日

不再擔任成員）

姚先國先生

俞偉峰先生

授權代表

柴偉先生

黎振宇先生

公司秘書

黎振宇先生

主要往來銀行

中國建設銀行

中國農業銀行

核數師

畢馬威會計師事務所

執業會計師

香港中環

遮打道10號

太子大 廈8樓

CORPORATE INFORMATION

公司資料

INTERIM REPORT 2016 二零一六年中期 報 告

03

REGISTERED OFFICE

Cricket Square,

Hutchins Drive,

PO Box 2681,

Grand Cayman,

KY1-1111,

Cayman Islands

PRINCIPAL PLACE OF BUSINESS IN

HONG KONG

Room 706,

Albion Plaza,

2–6 Granville Road,

Tsimshatsui,

Kowloon,

Hong Kong

HEAD OFFICE AND PRINCIPAL PLACE OF

BUSINESS IN PRC

No. 181–1 Hejiatang,

Chongxian Town,

Yuhang District,

Hangzhou 311108,

Zhejiang Province,

PRC

HONG KONG SHARE REGISTRAR

Computershare Hong Kong Investor Services Limited

Shops 1712–1716, 17th Floor,

Hopewell Centre,

183 Queen’s Road East,

Wanchai,

Hong Kong

LEGAL ADVISER TO THE COMPANY

DLA Piper Hong Kong

17/F, Edinburgh Tower,

The Landmark,

15 Queen’s Road Central,

Hong Kong

STOCK CODE

00090

COMPANY』S WEBSITE

www.amberenergy.com.hk

註冊辦事處

Cricket Square,

Hutchins Drive,

PO Box 2681,

Grand Cayman,

KY1-1111,

Cayman Islands

香港主要營業地點

香港

九龍

尖沙咀

加連威老道2–6號

愛賓商業大廈

706室

公司總部及中國主要營業地點

中國

浙江省

杭州市

餘杭區

崇賢鎮

賀家塘181–1號

郵編：311108

香港證券登記處

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

本公司法律顧問

歐華律師事務所

香港

皇后大道中15號

置地廣場

公爵大廈17樓

股份代號

00090

公司網址

www.amberenergy.com.hk

REVIEW REPORT TO THE BOARD OF DIRECTORS

致 董 事會之審閱報告

AMBER ENERGY LIMITED 琥 珀能 源有限公司

04

REVIEW REPORT TO THE BOARD OF DIRECTORS

OF AMBER ENERGY LIMITED

(Incorporated in the Cayman Islands with limited

liability)

INTRODUCTION

We have reviewed the interim financial report set out on

pages 6 to 39 which comprises the consolidated

statement of financial position of Amber Energy Limited

(the 「Company」) as of 30 June 2016 and the related

consolidated statement of profit or loss, statement of

profit or loss and other comprehensive income and

statement of changes in equity and condensed

consolidated cash flow statement for the six month

period then ended and explanatory notes. The Rules

Governing the Listing of Securities on The Stock

Exchange of Hong Kong Limited require the

preparation of an interim financial report to be in

compliance with the relevant provisions thereof and

International Accounting Standard 34, Interim financial

reporting , issued by the International Accounting

Standards Board. The directors are responsible for the

preparation and presentation of the interim financial

report in accordance with International Accounting

Standard 34.

Our responsibility is to form a conclusion, based on our

review, on the interim financial report and to report our

conclusion solely to you, as a body, in accordance with

our agreed terms of engagement, and for no other

purpose. We do not assume responsibility towards or

accept liability to any other person for the contents of

this report.

致 琥 珀能 源有限公司董事 會之審閱 報告

（於開曼群島註冊成立的有限公司）

緒言

吾等已審閱第6至39頁所載的中期財務報告。

此中期財務報告包括琥珀能源有限公司（「貴

公司」）於二零一六年六月三十日的綜合財務狀

況 表與 截至該日止六個月期間的有關綜合損

益表、綜合損 益 及 其他全面收 入表、綜合權

益變動表和簡明綜合現金流量表以及說明附

註。香 港聯 合交易所有限公司證 券上市規則

規定，中期財務報告必須依照上市規則的相

關條 文和國際會計準則理事會頒佈的國際會

計準則第34號「中期財務報告」的規定 編製。

董事負責根據國際會計準則第34號編製及 呈

報中期財務報告。

吾等的責任是根據吾等的審閱對中期財務報

告發表意見，並根據吾等協定的委聘條 款僅

向　閣下（作為 整體）報告，除此以外不作其

他用途。吾等概不就本報告的內容對任何其

他人士負責或承擔法律責任。

REVIEW REPORT TO THE BOARD OF DIRECTORS

致 董 事會之審閱報告

INTERIM REPORT 2016 二零一六年中期 報 告

05

SCOPE OF REVIEW

We conducted our review in accordance with Hong

Kong Standard on Review Engagements 2410, Review

of interim financial information performed by the

independent auditor of the entity, issued by the Hong

Kong Institute of Certified Public Accountants. A review

of the interim financial report consists of making

enquiries, primarily of persons responsible for financial

and accounting matters, and applying analytical and

other review procedures. A review is substantially less

in scope than an audit conducted in accordance with

Hong Kong Standards on Auditing and consequently

does not enable us to obtain assurance that we would

become aware of all significant matters that might be

identified in an audit. Accordingly we do not express

an audit opinion.

CONCLUSION

Based on our review, nothing has come to our

attention that causes us to believe that the interim

financial report as at 30 June 2016 is not prepared, in

all material respects, in accordance with International

Accounting Standard 34, Interim financial reporting .

KPMG

Certified Public Accountants

8th Floor, Prince’s Building

10 Chater Road

Central, Hong Kong

26 August 2016

審閱範圍

吾等根據香港會計師公會頒佈的香港審閱工

作準則第2410號「實體獨立核數師對中期財務

資料的審閱 」進行審閱。中期財務報告審閱包

括主要向負責財務及會計事宜的人員查詢，

並 進行分析及 其他審閱程序。由於審閱範圍

遠小於根據香港核數準則進行審 核的範圍，

故吾等不保證會注意到審核時可能發現的所

有重大事項。因此，吾等不發表審核意見。

結論

根據吾等的審閱，吾等並無注意到任何致使

吾等相信於二零一六年六月三十日的中期財務

報告於各重 大方面並無根據國際會計準則第

34號「中期財務報告」編製的事項。

畢馬威會 計師事 務所

執業會計師

香港中環

遮打道10號

太子大 廈8樓

二零一六年八月二十六日

CONSOLIDATED STATEMENT OF PROFIT OR LOSS

綜合損 益表

For the six months ended 30 June 2016 (unaudited)

截 至二 零 一 六 年 六 月三十日止 六 個 月（未 經 審 核）

AMBER ENERGY LIMITED 琥 珀能 源有限公司

06

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

Note

RMB』000

RMB』000

附註

人民幣千元

人民幣千元

Revenue

收 益

4

129,325

209,427

Operating expenses

經 營開支

Fuel consumption

燃料消耗

(25,053

)

(109,809

)

Depreciation and amortization

折舊及 攤銷

(9,617

)

(13,207

)

Repairs and maintenance

維修及保養

(2,746

)

(569

)

Personnel costs

員工成本

(13,074

)

(10,404

)

Administrative expenses

行政開支

(11,238

)

(11,451

)

Sales related taxes

銷售相關稅項

(897

)

(1,377

)

Other operating expenses

其他經營開支

(518

)

(709

)

Profit from operations

經 營 溢利

66,182

61,901

Finance income

財務收入

312

892

Finance expenses

財務開支

(22,146

)

(30,184

)

Net finance costs

財務成本淨額

5(i)

(21,834

)

(29,292

)

Other income

其他收入

293

5,004

Profit before taxation

除 稅前溢利

5

44,641

37,613

Income tax

所得稅

6

(14,139

)

(11,879

)

Profit for the period

期內溢利

30,502

25,734

Attributable to:

以下人士應 佔：

Equity shareholders of the

Company

本公司

權益股東

30,629

25,822

Non-controlling interests

非控股權益

(127

)

(88

)

Profit for the period

期內溢利

30,502

25,734

Earnings per share

每股 盈利

Basic (RMB)

基本（人民幣元）

7(a)

0.067

0.062

Diluted (RMB)

攤 薄（人 民幣元）

7(b)

0.067

0.062

The notes on pages 13 to 39 form part of these

unaudited interim financial statements.

第13至39頁所載附註為此等未經審 核中期財

務報表之一部分。

CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

綜合損 益及其他全面收入表

For the six months ended 30 June 2016 (unaudited)

截 至二 零 一 六 年 六 月三十日止 六 個 月（未 經 審 核）

INTERIM REPORT 2016 二零一六年中期 報 告

07

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Profit for the period

期內溢利

30,502

25,734

Other comprehensive income for

the period (after tax and

reclassification adjustments):

期內其他全面收 入

（除 稅 及重新 分類

調 整 後）：

Items that may be reclassified

subsequently to profit or loss:

其後可重新分類至損益的

項目：

Exchange differences on translation of

financial statements of overseas

subsidiaries

換算海外附屬公司

財務報表的

滙兌差額

(4,273

)

(42

)

Total comprehensive income for the

period

期內全面收 入

總 額

26,229

25,692

Attributable to:

以下人士應 佔：

Equity shareholders of the Company

本公司權益 股東

26,356

25,780

Non-controlling interests

非控股權益

(127

)

(88

)

Total comprehensive income for the

period

期內全面收 入

總 額

26,229

25,692

The notes on pages 13 to 39 form part of these

unaudited interim financial statements.

第13至39頁所載附註為此等未經審 核中期財

務報表之一部分。

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

綜合財務 狀況表

At 30 June 2016 (unaudited)

於二零 一六 年 六 月三十日（未 經 審 核）

AMBER ENERGY LIMITED 琥 珀能 源有限公司

08

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

Note

RMB』000

RMB』000

附註

人民幣千元

人民幣千元

Non-current assets

非流動資產

Property, plant and equipment

物業、廠 房及設備

8

1,185,569

1,170,829

Lease prepayments

預付租金

48,158

48,826

Deferred tax assets

遞延稅項資產

5,055

5,725

Other non-current assets

其他非流動資產

9

10,793

18,083

1,249,575

1,243,463

Current assets

流動資產

Inventories

存貨

13,481

13,912

Trade and other receivables

應收貿易及其他款項

9

53,826

50,838

Pledged deposits

已抵押存款

10

—

5,000

Cash and cash equivalents

現金及現金等價物

145,470

150,012

212,777

219,762

Current liabilities

流 動負債

Interest-bearing borrowings

計息借貸

11

151,500

127,000

Trade and other payables

應付貿易及其他款項

12

77,767

96,157

Convertible bonds

可轉換債券

13

103,585

97,923

Current taxation

即期稅項

5,413

2,577

338,265

323,657

Net current liabilities

流 動負債 淨 額

(125,488

)

(103,895

)

Total assets less current

liabilities

總資產減 流動

負債

1,124,087

1,139,568

Non-current liabilities

非流 動負債

Interest-bearing borrowings

計息借貸

11

621,483

653,405

Deferred revenue

遞延收益

14

10,577

10,692

Deferred tax liabilities

遞延稅項負債

7,655

5,708

639,715

669,805

Net assets

資產淨值

484,372

469,763

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

綜合財務 狀況表

At 30 June 2016 (unaudited)

於二零 一六 年 六 月三十日（未 經 審 核）

INTERIM REPORT 2016 二零一六年中期 報 告

09

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

Note

RMB』000

RMB』000

附註

人民幣千元

人民幣千元

Capital and reserves

資本及儲 備

Share capital

股本

40,149

40,149

Reserves

儲備

443,510

428,774

Total equity attributable to

equity shareholders of the

Company

本公司權 益 股 東 應佔

總權 益

483,659

468,923

Non-controlling interests

非控 股 權 益

713

840

Total equity

總權 益

484,372

469,763

Approved and authorized for issue by the board of

directors on 26 August 2016.

Chai Wei

Liu Xuanhua

柴偉

劉宣華

Director

Director

董事

董事

The notes on pages 13 to 39 form part of these

unaudited interim financial statements.

經董事會於二零一六年八月二十六日批准及授

權刊發。

第13至39頁所載附註為此等未經審 核中期財

務報表之一部分。

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

綜合權 益變 動表

For the six months ended 30 June 2016 (unaudited)

截 至二 零 一 六 年 六 月三十日止 六 個 月（未 經 審 核）

AMBER ENERGY LIMITED 琥 珀能 源有限公司

10

Attributable to equity shareholders of the Company

本公司權益 股 東應佔

Share

capital

Share

premium

Capital

reserve

Merger

reserve

Statutory

surplus

reserve

Translation

reserve

Accumulated

losses

Subtotal

Noncontrolling

interests

Total equity

股本

股份溢價

資本儲備

合併儲備

法 定盈餘

儲備

滙 兌儲備

累計虧損

小計

非控股權益

總權益

Note

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

附註

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

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

Balance at

1 January 2015

於二零一五年一月一日

的 結 餘

36,582

92,724

24,189

306,883

35,376

(2,134

)

(88,585

)

405,035

1,152

406,187

Changes in equity for the

six months ended 30

June 2015:

截 至二零 一五年六月

三十日止 六 個 月的

權 益 變 動：

Profit for the period

期內溢利

—

—

—

—

—

—

25,822

25,822

(88

)

25,734

Other comprehensive

income

其他全面

收 入

—

—

—

—

—

(42

)

—

(42

)

—

(42

)

Total comprehensive income

for the period

期內全面

收 入 總額

—

—

—

—

—

(42

)

25,822

25,780

(88

)

25,692

Balance at

30 June 2015

and 1 July 2015

於二零 一五年六月

三十日及二零一五年

七月一日的 結 餘

36,582

92,724

24,189

306,883

35,376

(2,176

)

(62,763

)

430,815

1,064

431,879

Balance at

1 July 2015

於二零一五年七月一日

的 結 餘

36,582

92,724

24,189

306,883

35,376

(2,176

)

(62,763

)

430,815

1,064

431,879

Changes in equity for the

six months ended 31

December 2015:

截至二零一五年十二月

三十一日止六個月的

權 益 變 動：

Profit for the period

期內溢利

—

—

—

—

—

—

17,869

17,869

(224

)

17,645

Other comprehensive

income

其他全面

收 入

—

—

—

—

—

(13,134

)

—

(13,134

)

—

(13,134

)

Total comprehensive income

for the period

期內全面

收 入 總額

—

—

—

—

—

(13,134

)

17,869

4,735

(224

)

4,511

Issuance of new shares,

net of Issuance expense

發行新股，

已扣除發行開支

3,567

29,806

—

—

—

—

—

33,373

—

33,373

Appropriation to reserves

撥至儲備

—

—

—

—

5,484

—

(5,484

)

—

—

—

Balance at

31 December 2015

於二零 一五年十二月

三十 一日的 結 餘

40,149

122,530

24,189

306,883

40,860

(15,310

)

(50,378

)

468,923

840

469,763

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

綜合權 益變 動表

For the six months ended 30 June 2016 (unaudited)

截 至二 零 一 六 年 六 月三十日止 六 個 月（未 經 審 核）

INTERIM REPORT 2016 二零一六年中期 報 告

11

Attributable to equity shareholders of the Company

本公司權 益 股 東 應 佔

Share

capital

Share

premium

Capital

reserve

Merger

reserve

Statutory

surplus

reserve

Translation

reserve

Accumulated

losses

Subtotal

Noncontrolling

interests

Total

equity

股 本

股 份 溢 價

資本儲 備

合 併 儲 備

法 定 盈 餘

儲 備

滙 兌儲 備

累 計虧 損

小 計

非 控 股 權 益

總 權 益

Note

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

RMB』000

附註

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

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

Balance at

1 January 2016

於二零一六年一月一日

的 結 餘 40,149

122,530

24,189

306,883

40,860

(15,310

)

(50,378

)

468,923

840

469,763

Changes in equity for

the six months ended

30 June 2016:

截 至二零 一六年六月

三十日止 六 個 月的

權 益 變 動：

Profit for the period 期內溢利 —

—

—

—

—

—

30,629

30,629

(127

)

30,502

Other comprehensive

Income

其他全面

收 入 —

—

—

—

—

(4,273

)

—

(4,273

)

—

(4,273

)

Total comprehensive income

for the period

期內全面

收 入 總額 —

—

—

—

—

(4,273

)

30,629

26,356

(127

)

26,229

Dividends declared and

paid in respect of the

previous years

往年已宣派

及 支付的

股息 15(ii)

—

—

—

—

—

—

(11,620

)

(11,620

)

—

(11,620

)

Balance at

30 June 2016

於二零 一六年

六月三十日的 結 餘 40,149

122,530

24,189

306,883

40,860

(19,583

)

(31,369

)

483,659

713

484,372

The notes on pages 13 to 39 form part of these

unaudited interim financial statements.

第13至39頁所載附註為此等未經審 核中期財

務報表之一部分。

CONDENSED CONSOLIDATED CASH FLOW STATEMENT

簡明綜合現金 流 量表

For the six months ended 30 June 2016 (unaudited)

截 至二 零 一 六 年 六 月三十日止 六 個 月（未 經 審 核）

AMBER ENERGY LIMITED 琥 珀能 源有限公司

12

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Operating activities

經營活動

Cash generated from/(used in)

operations

經營業務所得╱（所用）

現金

45,926

(74,408

)

Tax paid

已付稅項

(8,686

)

(2,137

)

Net cash generated from

/(used in) operating activities

經 營 活 動 所 得╱（所用）現 金

淨 額

37,240

(76,545

)

Investing activities

投 資 活動

Payment for the purchase of

property, plant and equipment

購買物業、廠 房及

設備付款

(28,052

)

(8,248

)

Other cash flows arising from

investing activities

投資活動產生的其他

現金流量

312

15,892

Net cash (used in)/generated

from investing activities

投 資 活 動（所用）╱所 得 現 金

淨 額

(27,740

)

7,644

Financing activities

融資 活動

Dividends paid to equity

shareholders of the Company

已付本公司權益 股東的

股息

(11,620

)

—

Proceeds from borrowings

借貸所得款項

27,578

157,500

Repayments of borrowings

償還借貸

(35,000

)

(137,500

)

Other cash flows arising from

financing activities

融資活動產生的其他

現金流量

5,000

32,454

Net cash (used in)/generated

from financing activities

融資 活動（所用）╱所得現金

淨 額

(14,042

)

52,454

Net decrease in cash and cash

equivalents

現金及 現金等價物減少

淨 額

(4,542

)

(16,447

)

Cash and cash equivalents at

1 January

於一月一日的 現 金及

現金等價物

150,012

148,499

Cash and cash equivalents at

30 June

於六月三十日的現金及 現金

等價物

145,470

132,052

The notes on pages 13 to 39 form part of these

unaudited interim financial statements.

第13至39頁所載附註為此等未經審 核中期財

務報表之一部分。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

13

1 REPORTING ENTITY

Amber Energy Limited (「the Company」) was

incorporated in the Cayman Islands as an

exempted company with limited liability on 8

September 2008 under the Companies Law, Cap

22 (Law 3 of 1961, as consolidated and revised)

of the Cayman Islands. The interim financial

report of the Company as at and for the six

months ended 30 June 2016 comprises the

Company and its subsidiaries (collectively referred

to as the 「Group」). The principal activities of the

Group are the development, operation and

management of power plants.

2 BASIS OF PREPARATION

This interim financial report 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, including compliance with International

Accounting Standard (IAS) 34, Interim financial

reporting , issued by the International Accounting

Standards Board (IASB).

The interim financial report has been prepared in

accordance with the same accounting policies

adopted in the 2015 annual financial statements,

except for the accounting policy changes that are

expected to be reflected in the 2016 annual

financial statements. Details of any changes in

accounting policies are set out in note 3.

1 報告實體

琥珀能源有限公司（「本公司」）於二零零八

年九月八日在開曼群島根據開曼群島法

例 第22章 公司 法（一九 六 一 年 第 三 號 法

案，經綜合及修訂）註冊成立為獲豁免有

限公司。本公司於二零一六年六月三十

日及截至該日止六個月的中期財務報告

包 括 本 公 司 及 其 附 屬 公 司（統 稱「本 集

團」）。本集團的主要業務為建設、經營

及管理電廠。

2 編製基 準

本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的適用披露規定

編製，包括符合國際會計準則理事會（「國

際會計準則理事會」）頒佈的國際會計準

則（「國際會計準則」）第34號「中期財務報

告」的規 定。

中期財務報告乃按照二零一五年年度財

務報表所採納的相同會計政策編製，惟

預期將於二零一六年年度財務報表反映

的會計政策變更除外。會計政策任何變

更的詳情載於附註3。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

14

2 BASIS OF PREPARATION (Continued)

The interim financial report has been prepared on

the basis that the Group will continue to operate

throughout the next twelve months as a going

concern. The Group’s current liabilities exceeded

its current assets by RMB125,488,000 as at 30

J u n e 2 0 1 6 ( 31 D e c emb e r 2 0 15 :

RMB103,895,000). Based on future projection of

the Group’s profit and cash inflows from

operations and the anticipated ability of the Group

to obtain continued bank loans and financial

support from an intermediate parent company,

Shanghai Pu-Xing Energy Limited (「Puxing

Energy」), to finance its continuing operations for

the next 12 months ending 30 June 2017,

management believe that the Group has

adequate resources to continue in operational

existence for the foreseeable future.

The preparation of an interim financial report in

conformity with IAS 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 2015 annual financial statements. The

condensed consolidated interim financial

statements and notes thereon do not include all

of the information required for full set of financial

statements prepared in accordance with

International Financial Reporting Standards

(「IFRSs」).

2 編製基 準（續）

中期財務報告乃以本集團將於未來十二

個月繼續經營而按持續經營基準編製而

成。於二零一六年六月三十日，本集團流

動 負 債 較 其 流 動 資 產 高 出 人 民 幣

125,488,000元（二零一五年十二月三十一

日：人民幣103,895,000元）。根據對本集

團溢利及業務所得現金流入的未來預測

以及預期本集團可持續取得銀行貸款及

自間接母公司普星

聚能股份

公司（「普星

聚能」）獲 得財務支 援，以撥 資其 截 至二

零一七年六月三十日止未來十二個月的

持續經營業務，管理層認為本集團擁有

足夠資源在可預見的將來持續經營。

根據國際會計準則第34號編製中期財務

報告時，管理層須作出影響政策應用及

本年度迄今為止的資產與負債、收入與

支出呈報金額的判斷、估計及假設，而

實際結果可能與此等估計不同。

本中期財務報告載有簡明綜合財務報表

及部分說明附註。附註包括對了解自二

零一五年年度財務報表以來本集團財務

狀況及業績變化屬重大的事件及交易的

說明。簡明綜合中期財務報表及其附註

並不包括根據國際財務報告準則（「國際

財務報告準則」）所編製完整財務報表須

載有的所有資料。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

2 BASIS OF PREPARATION (Continued)

The interim financial report is unaudited, but has

been reviewed by KPMG in accordance with Hong

Kong Standard on Review Engagements 2410,

Review of interim financial information performed

by the independent auditor of the entity, issued by

the Hong Kong Institute of Certified Public

Accountants. KPMG’s independent review report

to the Board of Directors is included on page 4.

The financial information relating to the financial

year ended 31 December 2015 that is included in

the interim financial report as comparative

information does not constitute the Company’s

statutory annual consolidated financial statements

for that financial year but is derived from those

f inancial statements. Statutory financial

statements for the year ended 31 December 2015

are available from the Company’s registered

office. The independent auditors have expressed

an unqualified opinion on those financial

statements in their report dated 18 March 2016.

3 CHANGES IN ACCOUNTING POLICIES

The IASB has issued a number of amendments to

IFRSs that are first effective for the current

accounting period of the Group and the

Company. Of these, the following amendments

are relevant to the Group and the Company:

. Annual Improvements to IFRSs 2012–2014

Cycle

. Amendments to IAS 1, Presentation of

financial statements: Disclosure Initiative

The Group has not applied any new standard or

interpretation that is not yet effective for the

current accounting period.

2 編製基 準（續）

中期財務報告未經審核，惟畢馬威會計

師事務所已根據香港會計師公會頒佈的

香港審閱工作準則第2410號「實體獨立核

數師對中期財務資料的審閱」進行審閱。

畢馬威會計師事務所致董事會的獨立審

閱報告載於第4頁。

中期財務報告所載作為比較資料之有關

截 至二零一五年十二月三十一日止 財政

年度的財務資料並不構成本公司於該財

政年度的法定年度綜合財務報表，而是

摘錄自該等財務報表。截至二零一五年

十二月三十一日止年度的法 定 財務報表

可於本公司註冊辦事處索取。獨立核數

師已於日期為二零一六年三月十八日的

報 告 中對 該 等 財務 報 表 發 表 無 保 留意

見。

3 會計政策變更

國際會計準則理事會已頒佈多項對國際

財務報告準則的修訂，均於本集團及本

公司本會計期間首次生效。其中與本集

團及本公司有關的修訂如下：

. 二零一二年至二零一四年週期國際

財務報告準則的年度改 進

. 國 際會 計準則第1號 的 修 訂，財務

報表的呈列：披 露計劃

本集團並無應用任何於本會計期間尚未

生效的新訂準則或詮釋。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

3 CHANGES IN ACCOUNTING POLICIES

(Continued)

Annual Improvements to IFRSs 2012–2014

Cycle

This cycle of annual improvements contains

amendments to four standards. Among them, IAS

34, Interim financial reporting , has been amended

to clarify that if an entity discloses the information

required by the standard outside the interim

financial statements by a cross-reference to the

information in another statement of the interim

financial report, then users of the interim financial

statements should have access to the information

incorporated by the cross-reference on the same

terms and at the same time. The amendments do

not have an impact on the Group’s interim

financial report as the Group does not present

the relevant required disclosures outside the

interim financial statements.

Amendments to IAS 1, Presentation of

financial statements: Disclosure initiative

The amendments to IAS 1 introduce narrowscope

changes to various presentation

requirements. The amendments do not have a

material impact on the presentation and

disclosure of the Group’s interim financial report.

4 REVENUE AND SEGMENT REPORTING

(a) Revenue

The principal activities of the Group are the

development, operation and management of

power plants.

Revenue comprises volume tariff revenue

and capacity tariff revenue.

Volume tariff revenue represents the sale of

electricity to power grid companies.

3 會計政策變更（續）

二零一二年至二零一四年週期國際財

務 報告準則的年度改 進

此週期的年度改進包含對四項準則的修

訂。其中，國際會計準則第34號「中期財

務報告」已作出修訂，澄清倘實體以交叉

引用中期財務報告另一報表所載資料的

方式，披露該準則所規定但 屬中期財務

報表以外的資料，則中期財務報表的使

用者應可按相同條款同時取得以交叉引

用方式載入的資料。由於本集團並無於

中期財務報表以外呈列所規定的相關披

露資料，故該等修訂對本集團中期財務

報告並無影響。

國 際會 計準則第1號 的 修 訂，財 務 報

表 的呈 列：披 露 計劃

國際會計準則第1號的修訂引入多項呈列

規定的小幅變動。該等修訂對本集團中

期 財務 報 告的呈 列及 披 露並 無 重 大 影

響。

4 收益及分部報告

(a) 收益

本集團的主要業務為建設、經營及

管理電廠。

收益由電量電費收入和容量電費收

入 組 成。

電量電費收入指向電網公司銷售電

力的收益。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

4 REVENUE AND SEGMENT REPORTING

(Continued)

(a) Revenue (Continued)

Capacity tariff revenue represents a subsidy

income from power grid companies,

following a reduction in the annual planned

power generation volume of the Group’s

power plants and changes in the electricity

tariff policies applicable to the Group from

2015, pursuant to a notice issued by the

Economic and Information Commission of

Zhejiang Province in December 2014.

The amount of each significant category of

revenue recognised during the period is as

follows:

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Volume tariff revenue

電量電價收入

23,355

103,457

Capacity tariff revenue

容量電價收入

105,970

105,970

129,325

209,427

4 收益及分部報告（續）

(a) 收益（續）

根據浙江省經濟和信息化委員會於

二零一四年十二月發出的通告，自

二零一五年起，本集團電廠下調全

年計劃發電量，而適用於本集團的

電價政策亦有所變動，故此其後的

容量電費收入指向電網公司收取的

補助收 入。

於期內確 認 的 各重 要收 益 類 別的

金額 如下：

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

4 REVENUE AND SEGMENT REPORTING

(Continued)

(b) Segment reporting

The most senior executive management

have identified four operating segments,

which are the four power plants, namely:

. Amber (Anji) Gas Turbine Thermal

Power Co., Ltd. (「Anji Power Plant」);

. Zhejiang Amber De-Neng Natural Gas

Power Generation Co., Ltd. (「De-Neng

Power Plant」);

. Zhejiang Amber Jing-Xing Natural Gas

Power Generation Co., Ltd. (「Jing-Xing

Power Plant」); and

. Hangzhou Amber Blue Sky Natural Gas

Power Generation Co., Ltd. (「Blue Sky

Power Plant」).

The most senior executive management are

of the view that these four operating

segments contribute to the entire revenue of

the Group and should be aggregated to a

single reportable segment of the Group,

power segment, for financial reporting

purpose as they have similar economic

characteristics and are similar in respect of

nature of products, production processes,

the type of class of customers and the

regulatory environment.

Segment assets include all tangible,

intangible assets and current assets with the

exception of other corporate assets.

Segment liabilities include trade creditors,

accruals and bills payable attributable to

sales activities of the power segment,

convertible bonds, and bank borrowings

managed directly by the power segment,

with the exception of corporate liabilities.

4 收益及分部報告（續）

(b) 分 部 報告

最高行政管理層確定有四個營運分

部，即下述四家電廠：

. 琥珀（安吉）燃機熱電有限公司

（「安吉電廠」）；

. 浙 江琥珀德能天然氣發電有

限公司（「德能電廠」）；

. 浙 江琥珀京興 天然氣發電有

限公司（「京興電廠」）；及

. 杭州琥珀藍 天 天然氣發電有

限公司（「藍 天電廠」）。

由於最高行政管理層認為，此四個

營運分部產生本集團全部收益，而

且經濟特點相若，產品性質、生產

工序、客戶群 類 別及 監 管 環 境 相

近，故於編製財務報告時應合併為

本集團單一呈報分部 — 電力分

部。

分部資產包括所有有形資產、無形

資產及流動資產，惟不包括其他企

業資產。分部負債包括電力分部的

銷售活動產生的貿易債項、應計費

用及應付票據、可轉換債券以及電

力分部直接管理的銀行借貸，惟不

包括企業負債。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

4 REVENUE AND SEGMENT REPORTING

(Continued)

(b) Segment reporting (Continued)

(i) Reportable segment revenue, profit

or loss, assets and liabilities

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Reportable segment revenue

呈報分部收益

129,325

209,427

Reportable segment profit

呈報分部溢利

50,591

42,366

Reportable segment assets

呈報分部資產

1,438,596

1,426,626

Reportable segment liabilities

呈報分部負債

955,704

969,450

The measure used for reporting

segment profit is 「adjusted EBT」 i.e.

「adjusted earnings before taxes」. To

arrive at adjusted EBT, the Group’s

earnings are further adjusted for items

not specifically attributed to the

segment, such as directors』 and

auditors』 remuneration and other head

office or corporate administration

costs.

4 收益及分部報告（續）

(b) 分 部 報告（續）

(i) 呈報分 部 收 益、損 益、資 產

及負債

用於計量呈報分部溢利之方

法 為「經 調 整 EBT」， 即「經 調

整除稅前盈利」。為達 致 經調

整EBT，本集團會就未特定歸

入 分 部之項目（例如董事及核

數師酬金以及 其他總部或企

業 行 政 成 本）進 一 步 調 整 盈

利。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

4 REVENUE AND SEGMENT REPORTING

(Continued)

(b) Segment reporting (Continued)

(ii) Reconciliations of reportable

segment profit or loss

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Reportable segment profit

呈報分部溢利

50,591

42,366

Unallocated head office and

corporate expenses

未分配總部及企業

開支

(5,950

)

(4,753

)

Consolidated profit before

taxation

綜合除稅前

溢利

44,641

37,613

4 收益及分部報告（續）

(b) 分 部 報告（續）

(ii) 呈報分 部損 益 對賬

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

5 PROFIT BEFORE TAXATION

Profit before taxation is arrived at after charging/

(crediting):

(i) Net finance costs

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Interest income

利息收入

(312

)

(892

)

Financial income

財務收入

(312

)

(892

)

Interest on interest-bearing

borrowings and other bank

advances

計息借貸及

其他銀行

墊款利息

17,332

25,914

Interest on convertible bonds

可轉換債券利息

4,754

4,159

Total interest expense recognised

in profit or loss

於損益確認的利息開支

總額

22,086

30,073

Bank charges

銀行費用

26

72

Net foreign exchange loss

外滙虧損淨額

34

39

Financial expenses

財務開支

22,146

30,184

Net finance costs

財務成本淨額

21,834

29,292

5 除稅前溢利

除稅前溢利乃扣除╱（計入）以下項目後

達 致：

(i) 財 務成 本淨 額

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

5 PROFIT BEFORE TAXATION (Continued)

(ii) Other items

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Depreciation

折舊

8,949

12,539

Amortisation

攤銷

668

668

Government grants

政府補貼

(293

)

(5,004

)

6 INCOME TAX

Income tax expense in the consolidated statement

of profit or loss and other comprehensive income

represents:

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Current tax expense

即期稅 項開支

Provision for PRC income tax

中國所得稅撥備

11,851

10,102

(Over)/under provision in respect of

prior years

以往年度（超額 撥備）╱

撥備不足

(329

)

136

Deferred tax

遞延稅 項

Origination and reversal of temporary

differences

暫時差額的產生及

撥回

2,617

1,641

Total income tax expense in the

consolidated statement of profit or

loss and other comprehensive

income

綜合損益及

其他全面收入表內的

所得稅開支

總額

14,139

11,879

5 除稅前溢利（續）

(ii) 其他 項目

6 所得 稅

綜合損益及其他全面收入表內的所得稅

開支指：

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

6 INCOME TAX (Continued)

(a) Pursuant to the rules and regulations of the

Cayman Islands, the Group is not subject to

any income tax in the Cayman Islands.

(b) No provision for Hong Kong Profits Tax has

been made for the subsidiaries located in

Hong Kong as these subsidiaries did not

have assessable profits subject to Hong

Kong Profits Tax for the six months ended

30 June 2016 (six months ended 30 June

2015: Nil).

(c) The provision for PRC income tax is based

on the respective Corporate Income Tax

rates applicable to the subsidiaries located

in the PRC as determined in accordance

with the relevant income tax rules and

regulations of the PRC.

According to the Corporate Income Tax Law

of the People’s Republic of China (「New Tax

Law」) which took effect on 1 January 2008,

the Group’s subsidiaries in the PRC are

subject to the unified tax rate of 25%.

Pursuant to the Corporate Income Tax Law

of the PRC, a 5% withholding tax is levied

on foreign investors in respect of dividend

distributions arising from profits of a foreign

investment enterprise in the PRC earned

after 1 January 2008, provided that the

Company is the 「beneficial owner」 and

holds 25% or more of the equity interest of

a foreign investment enterprise in the PRC

under the tax arrangement between the PRC

and Hong Kong Special Administration

Region. Defer red tax liabi l i t ies of

RMB7,655,000 have been recognised for the

retained profits of the Group’s PRC

subsidiaries as at 30 June 2016 to the

extent that these earnings would be

distributed in the foreseeable future. (31

December 2015: RMB5,708,000).

6 所得 稅（續）

(a) 根據開曼群島的規則及法規，本集

團毋須繳納任何開曼群島所得稅。

(b) 截至二零一六年六月三十日止六個

月，由於香港的附屬公司並無須繳

納香港利得稅的應課稅溢利，故並

無為該等附屬公司計提香港利得稅

撥備（截至二零一五年六月三十日止

六個月：無）。

(c) 中國所得稅撥備基於中國附屬公司

各自適用的企業所得稅稅率（根據

中國相關所得稅規則及 法規釐定）

計算。

根據二零零八年一月一日起生效的

中華人民共和國企業所得稅法（「新

稅法」），本集團中國附屬公司的稅

率統一為25%。

根據中國企業所得稅法，如本公司

為「實益擁有人」及持有中國外資企

業股權25%或以上，根據中國與香

港特別行政區的稅務安排，中國外

商投資者須就外資企業於二零零八

年一月一日以後所賺取溢利產生的

股 息分派按稅率5%繳納預扣稅。

已就本集團中國附屬公司於二零一

六年六月三十日將於可見將來分派

的 保 留溢利 確 認 遞 延 稅 項負債 人

民幣7,655,000元（二 零 一 五年 十二

月三十一日：人民幣5,708,000元）。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

6 INCOME TAX (Continued)

(d) The Group has not recognised deferred tax

assets in respect of a cumulated tax losses

of RMB1,771,000 (31 December 2015:

RMB1,375,000) as it is not probable that

future taxable profits will be available against

which the Group can utilize the benefit

therefrom.

7 EARNINGS PER SHARE

(a) Basic earnings per share

The calculation of basic earnings per share

is based on the profit attributable to

ordinary equity shareholders of the

Company of RMB30,629,000 (six months

ended 30 June 2015: RMB25,822,000) and

the weighted average of 458,600,000

ordinary shares (six months ended 30 June

2015: 415,000,000) in issue during the

period.

(b) Diluted earnings per share

The calculation of diluted earnings per share

for the six months ended 30 June 2016

and 30 June 2015 does not assume the

conversion of convertible bonds because the

conversion of convertible bonds would be

anti-dilutive. Diluted earnings per share was

the same as basic earnings per share for

the six months ended 30 June 2016 and 30

June 2015 as no dilutive potential shares

were outstanding during the period.

6 所得 稅（續）

(d) 由於不大可能有未來應課稅溢利可

供本集團動用當中的利益，本集團

並 無 就 累 計 稅 項 虧 損 人 民 幣

1,771,000元（二零一五年十二月三十

一 日：人 民 幣1,375,000元）確 認 遞

延稅項資產。

7 每股盈利

(a) 每股基 本盈利

每股基本盈利按期內本公司普通股

權益股東應佔溢利人民幣30,629,000

元（截至二零一五年六月三十日止六

個月：人民幣25,822,000元）及已發行

普通股的加權平均股數458,600,000

股（截至二零一五年六月三十日止六

個月：415,000,000股）計算。

(b) 每股 攤 薄盈利

由於轉換可轉換債券將產生反攤薄

影響，故於計算截至二零一六年六

月三十日及二零一五年六月三十日

止六個月的每股攤薄盈利時並無假

設可轉換債券已獲轉換。由於期內

並無發行在外的潛在攤薄股份，故

截至二零一六年六月三十日及二零

一五年六月三十日止六個月的每股

攤薄盈利與每股基本盈利相同。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

8 PROPERTY, PLANT AND EQUIPMENT

Acquisitions

During the six months ended 30 June 2016, the

Group acquired items of plant and machinery with

a cost of RMB23,698,000 in total (six months

ended 30 June 2015: RMB 1,925,000).

9 TRADE AND OTHER RECEIVABLES

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Trade receivables

應收貿易款項

26,468

20,801

Prepayments

預付款項

1,748

5,004

VAT recoverable within one year

一年內的可抵扣增值稅

23,015

22,927

Other receivables

其他應收款項

2,595

2,106

53,826

50,838

All of the trade and other receivables are

expected to be recovered within one year. Credit

term granted to power grid companies is 30

days. VAT recoverable over one year of RMB

10,793,000 is presented as 「other non-current

assets」 as at 30 June 2016 (31 December 2015:

RMB 18,083,000).

8 物業、廠房及設備

收購

截至二零一六年六月三十日止六個月，本

集團以總 成本人 民幣23,698,000元購置

廠 房及機器項目（截至二零一五年六月三

十日止 六個月：人 民幣1,925,000元）。

9 應收貿易及其他款項

所有應收貿易及其他款項預期可於一年

內收回。電網公司獲授30天信貸期。於

二零一六年六月三十日，超 過一年的可

抵扣增值稅人民幣10,793,000元於「其他

非流動資產」列賬（二零一五年十二月三

十一日：人 民幣18,083,000元）。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

9 TRADE AND OTHER RECEIVABLES

(Continued)

At 30 June 2016, ageing analysis of trade

receivables of the Group based on the invoice

date is as follows:

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Within 1 month

一個月內

26,468

20,801

10 PLEDGED DEPOSITS

Pledged deposits can be analysed as follows:

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Guarantee deposits for issuance of

commercial bills and banking

facilities

發行商業票據及

銀行信貸的

保證存款

—

5,000

9 應收貿易及其他款項（續）

於二零一六 年六月三十日，本集團 應收

貿易款項按發票日期的賬齡分析如下：

10 已抵押存款

已抵押 存款 分析如下：

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

11 INTEREST-BEARING BORROWINGS

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Current

即期

Unsecured loans from a related party

(note 16)

無抵押關連方貸款

（附註16）

20,000

—

Current portion of non-current

secured bank loans

非即期有抵押銀行貸款的

即期部分

40,000

40,000

Current portion of non-current

unsecured bank loans

非即期無抵押銀行貸款的

即期部分

22,500

22,500

Current portion of non-current

unsecured bank loans guaranteed

by a related party

由關連方擔保的非即期

無抵押銀行貸款的

即期部分

69,000

64,500

151,500

127,000

Non-current

非即期

Secured bank loans

有抵押銀行貸款

25,000

25,000

Unsecured bank loans

無抵押銀行貸款

32,500

32,500

Unsecured bank loans guaranteed by

a related Party

由關連方擔保的無抵押

銀行貸款

308,500

343,000

Unsecured loans from a related party

(note 16)

無抵押關連方貸款

（附註16）

255,483

252,905

621,483

653,405

772,983

780,405

11 計息借貸

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

11 INTEREST-BEARING BORROWINGS

(Continued)

(i) The secured bank loans as at 30 June 2016

carried interest at rates ranging from 4.90%

to 5.25% (31 December 2015: 5.25% to

6.55%) per annum and were secured by the

following assets:

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Carrying amounts of assets:

資 產 賬面值：

Property, plant and equipment

物業、廠 房及設備

176,112

176,505

Lease prepayments

預付租金

10,109

10,337

(ii) Unsecured bank and other loans as at 30

June 2016 carried interest at rates ranging

from 3.92% to 4.90% (31 December 2015:

3.92% to 6.55%) per annum.

11 計息借貸（續）

(i) 於二零一六年六月三十日的有抵押

銀 行 貸 款 按 年 利 率 介 乎4.90%至

5.25%（二零 一五年十二月三十 一

日：5.25%至6.55%）計 息， 並 以 下

列資產作抵押：

(ii) 於二零一六年六月三十日的無抵押

銀 行 及 其 他 貸 款 按 年 利 率 介 乎

3.92%至4.90%（二零一五年十二月

三十一日：3.92%至6.55%）計息。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

11 INTEREST-BEARING BORROWINGS

(Continued)

(iii) The Group’s interest-bearing borrowings

were repayable as follows:

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Within 1 year

一年內

151,500

127,000

Over 1 year but less than

2 years

超過一年

但少於兩年

329,483

346,905

Over 2 years but less than

5 years

超過兩年

但少於五年

265,000

266,000

Over 5 years

超過五年

27,000

40,500

621,483

653,405

772,983

780,405

11 計息借貸（續）

(iii) 本集團計息借貸的還款期如下：

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

12 TRADE AND OTHER PAYABLES

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Trade and bills payables

應付貿易款項及應付票據

12,746

29,475

Non-trade payables and accrued

expenses

應付非貿易款項及

應計開支

65,021

66,682

77,767

96,157

An ageing analysis of trade and bills payables of

the Group is as follows:

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Within 3 months

三個月內

2,394

28,394

Over 3 months but less than

6 months

超過三個月

但少於六個月

8,249

607

Over 6 months but less than

1 year

超過六個月

但少於一年

2,103

474

12,746

29,475

12 應付貿易及其他款項

本集團應付貿易款項及應付票據的賬齡

分析如下：

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

13 CONVERTIBLE BONDS

On 29 November 2011, the Company issued

convertible bonds (the 「Convertible Bonds」) in the

aggregate principal amount of HKD124,800,000.

The subscriber of the Convertible Bonds is Amber

International Investment Co., Ltd. (「Amber

International」), the immediate holding company of

the Company.

The movement of the liability component and the

equity component of the Convertible Bonds for

the six months ended 30 June 2016 is set out

below:

Liability

component

Equity

component

Total

負債 部分

權 益 部分

總計

RMB』000

RMB』000

RMB』000

人民幣千元

人民幣千元

人民幣千元

As at

31 December 2015

於二零一五年

十二月三十一日

97,923

26,065

123,988

Interest expensed during the period

期內支付利息

4,754

—

4,754

Interest payable during the period

期內應付利息

(1,066

)

—

(1,066

)

Foreign currency translation

difference

外幣換算

差額

1,974

—

1,974

As at

30 June 2016

於二零一六年

六月三十日

103,585

26,065

129,650

No conversion, redemption or purchase or

cancellation of the Convertible Bonds has taken

place up to 30 June 2016.

13 可轉換債券

於二零一一年十一月二十九日，本公司發

行本金總額為124,800,000港元的可轉換

債券（「可轉 換債券」）。可轉 換債券的認

購人為本公司直接控股公司琥珀國際投

資有限公司（「琥 珀國際」）。

截至二零一六年六月三十日止六個月，

可轉換債券的負債部分及權益部分變動

載列如下：

截 至二零一六年六月三十日止，概無 轉

換、贖回、購買或註銷可轉換債券。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

14 DEFERRED REVENUE

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Government grants

政府補貼

10,577

10,692

The Group was awarded a compensation

amounting to RMB11,435,000 from Anji Economic

Development Zone Administrative Committee for

its acquisition of the land use right for

construction of Anji Power Plant in 2012. The

grant is first recognised as deferred revenue and

is amortised over the grant period of the land use

right.

14 遞延收益

於二零一二年，安吉經 濟開發區管理委

員會就其收購土地使用權以建設安吉電

廠而向本集團補償人民幣11,435,000元。

補貼首先確認為遞延收益，並於土地使

用權出讓期間攤銷。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

15 DIVIDENDS

(i) Dividends payable to equity

shareholders attributable to the

interim period

No interim dividend was declared after the

interim period.

(ii) Dividends payable to equity

shareholders attributable to the

previous financial year, approved and

paid during the interim period

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Final dividend in respect of the

previous financial year, approved

and paid during the following

interim period, of HKD0.03 per

share (six month ended 30 June

2015: Nil)

於下一中期期間批准及

已付的上一財政年度

末期股息每股0.03港

元（截 至二零一五年

六月三十日止

六個月：無）

11,620

—

15 股息

(i) 應付權 益 股 東中期期間股 息

於中期期間後並無宣派中期股息。

(ii) 於中期期間批准及已付的應付權

益 股 東 上一財 政年度 股 息

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

16 MATERIAL RELATED PARTY

TRANSACTIONS

The following is a summary of the material related

party transactions carried out by the Group with

the below related parties for the period.

Name of party

Relationship

關連方名稱

關係

Amber International

Immediate holding company of the Company

琥珀國際

本公司的直接控股公司

China Wanxiang Holding Co., Ltd.

(「Wanxiang Holding」)

Ultimate controlling company of the Company

中國萬向控股有限公司

（「萬向控 股」）

本公司的最終 控股公司

Puxing Energy

Intermediate parent company of the Company

普星聚能

本公司的間接母公司

Wanxiang Finance Co., Ltd.

(「Wanxiang Finance」)

Fellow subsidiary

萬向財務有限公司（「萬向財務」）

同系附屬公司

16 重大關連方交易

以下為本集團與下列關連方於期內進行

的重 大關連方交易概要。

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

16 MATERIAL RELATED PARTY

TRANSACTIONS (Continued)

(a) Significant related party transactions

and balances with related parties

Par ticulars of significant transactions

between the Group and the above related

parties during the period ended 30 June

2016 is as follows:

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Loans from

來自以下關連方的貸款

Wanxiang Finance

萬向財務

25,000

117,500

Loans repaid to

償還貸款予以下關連方

Wanxiang Finance

萬向財務

5,000

25,046

Unsecured bank loans

guaranteed by, net of release

upon repayments

以下關連方擔 保的

無 抵押 銀 行貸 款，

已扣除還款時解除的

擔 保

Wanxiang Holding

萬向控股

(30,000

)

(22,500

)

Interests paid to

付予以下關連方的利息

Wanxiang Finance

萬向財務

89

1,087

Puxing Energy

普星聚能

2,600

—

Interests accrued

以下關連方的應計利息

Wanxiang Finance

萬向財務

89

—

Puxing Energy

普星聚能

5,849

—

16 重大關連方交易（續）

(a) 與關連方進行的重大關連方交易

及結 餘

本集團與上述關連方於截至二零一

六年六月三十日止期間的重大交易

詳情如下：

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

16 MATERIAL RELATED PARTY

TRANSACTIONS (Continued)

(a) Significant related party transactions

and balances with related parties

(Continued)

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Issuance of commercial bills

accepted by

發行獲以下關連方接

納 的商業票 據

Wanxiang Finance

萬向財務

—

50,000

Settlement of commercial bills

accepted by

償付獲以下關連方接納

的商業票 據

Wanxiang Finance

萬向財務

20,000

80,000

Deposits with

在以下關連方存 款

Wanxiang Finance

萬向財務

—

5,000

Withdrawal of deposits from

向以下關連方提取存款

Wanxiang Finance

萬向財務

—

20,000

Interest on discounting

commercial bills paid to

付予以下關連方的商業

票 據的貼 現利息

Wanxiang Finance

萬向財務

—

3,173

16 重大關連方交易（續）

(a) 與關連方進行的重大關連方交易

及結 餘（續）

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

16 MATERIAL RELATED PARTY

TRANSACTIONS (Continued)

(a) Significant related party transactions

and balances with related parties

(Continued)

The balances of significant transactions

between the Group and its related parties

during the six months ended 30 June 2016

are as follows:

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Amber International:

琥 珀國際：

— Convertible Bonds

— 可轉換債券

103,585

97,923

— Dividend payable

— 應付股息

11,326

11,326

— Interest payable

— 應付利息

7,466

6,273

122,377

115,522

Wanxiang Finance:

萬向財務：

— Bills payable

— 應付票據

—

20,000

— Interest-bearing borrowings

— 計息借貸

20,000

—

20,000

20,000

Puxing Energy:

普星聚能：

— Interest-bearing borrowings

— 計息借貸

255,483

252,905

— Interest payable

— 應付利息

6,066

2,817

261,549

255,722

16 重大關連方交易（續）

(a) 與關連方進行的重大關連方交易

及結 餘（續）

截至二零一六年六月三十日止六個

月，本集團與其關連方的重大交易

結 餘如下：

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

AMBER ENERGY LIMITED 琥 珀能 源有限公司

16 MATERIAL RELATED PARTY

TRANSACTIONS (Continued)

(b) Key management personnel

remunerations

Six months ended 30 June

截 至六月三十日止六 個月

2016

2015

二零 一六年

二零一五年

RMB』000

RMB』000

人民幣千元

人民幣千元

Short-term employee benefits

短期僱員福利

1,535

1,153

Post-employment benefits

離職後福利

137

85

1,672

1,238

17 CAPITAL COMMITMENTS OUTSTANDING

NOT PROVIDED FOR IN THE INTERIM

FINANCIAL REPORT

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Contracted for

已訂約

4,766

26,002

Authorised but not contracted for

已授權但未訂約

1,020

7,100

5,786

33,102

16 重大關連方交易（續）

(b) 主要管理 人員酬金

17 未於中期財務報告中撥備的未償付

資本承擔

NOTES TO THE UNAUDITED INTERIM FINANCIAL REPORT

未經審核中期財務報告附註

INTERIM REPORT 2016 二零一六年中期 報 告

18 OPERATING LEASE COMMITMENTS

Non-cancellable operating lease rentals were

payable as follows:

At

30 June

2016

At

31 December

2015

於二零 一六年

六月三十日

於二零一五年

十二月三十一日

RMB』000

RMB』000

人民幣千元

人民幣千元

Less than 1 year

少於一年

797

916

Over 1 year but less than 5 years

超過一年但少於五年

966

1,070

1,763

1,986

18 經營租賃承擔

應付不可撤銷經營租賃租金如下：

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

AMBER ENERGY LIMITED 琥 珀能 源有限公司

40

BUSINESS REVIEW

Installed Capacity

Amber Energy Limited (the 「Company」), and its

subsidiaries (collectively referred to as the 「 Group」) is

mainly engaged in the construction, operation and

management of natural gas-fired power plants, and has

four wholly-owned gas-fired power plants in Zhejiang

province, namely Zhejiang Amber De-Neng Natural Gas

Power Generation Co., Ltd. (浙江琥珀德能天然氣發電

有限公司) (「De-Neng Power Plant」), Hangzhou Amber

Blue Sky Natural Gas Power Generation Co., Ltd. (杭州

琥珀藍天天然氣發電有限公司) (「Blue Sky Power Plant」),

Zhejiang Amber Jing-Xing Natural Gas Power

Generation Co., Ltd. (浙江琥珀京興天然氣發電有限公

司) (「Jing-Xing Power Plant」) and Amber (Anji) Gas

Turbine Thermal Power Co., Ltd. ( 琥珀（安吉）燃機熱電

有限公司) (「Anji Power Plant」). As at 30 June 2016, the

aggregate installed capacity and the attributable

installed capacity of the above power plants was

approximately 457MW.

Production Volume

The production volume for the six months ended 30

June 2016 was 49,478Mwh, representing a decrease of

70.97% as compared with the corresponding period of

last year (six months ended 30 June 2015:

170,436Mwh).

The adjustments of annual production plan led to a

decrease in the Group’s production volume in the first

half of the year as compared with the corresponding

period of last year. In order to facilitate the trial

implementation of the Dual Tariff Policy, the relevant

government authorities have organised the 2016

production plan for natural gas power generating units

based on the maximum demand within the power grid.

The planned generation hours for Blue Sky Power

Plant, De-Neng Power Plant and Anji Power Plant

under the Group in 2016 were 300 hours while the

planned generation hour for Jing-Xing Power Plant

(being a power plant for geographical county-level

dispatching) in 2016 was approximately 3,500 hours.

業務回顧

裝 機 容量

琥珀能源有限公司（「本公司」）及其附屬公司（統

稱「本集團」）主要從事以天然氣為燃料的電廠

建設、經營及管理，本集團全資擁有四間位於

浙江省內的燃氣電廠，即浙江琥珀德能天然

氣發電有限公司（「德能電廠」）、杭州琥珀藍天

天然氣發電有限公司（「藍天電廠」）、浙江琥珀

京興天然氣發電有限公司（「京興電廠」）及琥珀

（安吉）燃機熱電有限公司（「安吉電廠」）。於二

零一六年六月三十日，上述電廠總裝機容量及

權益裝機容量約為457MW。

發 電量

截至二零一六年六月三十日止六個月的發電量

為49,478Mwh，較去年同期減少70.97%（截至

二 零 一 五 年 六 月 三 十 日 止 六 個 月：

170,436Mwh）。

年度發電計劃調整導致本集團上半年發電量

同期 減少。為配合試行兩部制電價政 策，相

關政府部門按照滿足電網頂峰需要安排二零

一六年度天然氣發電機組發電量計劃。本集

團所屬藍天電廠、德能電廠和安吉電廠二零

一六年度發電計劃為300小時。京興電廠為按

地 理位置 進行縣級調度的電廠，二零一六年

發電計劃約為3,500小時。

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

INTERIM REPORT 2016 二零一六年中期 報 告

41

BUSINESS REVIEW (Continued)

Natural Gas Supply

The total natural gas supply for the six months ended

30 June 2016 was 12.04 million m3, representing a

decrease of 69.29% as compared wi th the

corresponding period of last year (six months ended

30 June 2015: 39.20 million m3).

Fuel Cost

Natural gas is the only source of fuel for the Group’s

power plants. The natural gas price is determined by

the Price Bureau of Zhejiang Province. For the period

from 1 January to 19 April 2016, the natural gas price

was RMB2.41/m3 (inclusive of VAT). The natural gas

price was adjusted to RMB2.31/m3 from RMB2.41/m3

(both inclusive of VAT), effective from 20 April 2016. For

the six months ended 30 June 2016, the fuel cost

accounted for 19.37% of the revenue, representing a

decrease of 33.06 percentage points as compared to

the corresponding period of last year.

On-grid Tariff

On-grid tariff is determined by the Price Bureau of

Zhejiang Province after taking into account the types of

fuel, cost structure and operating profit of similar power

plants wi thin the provinc ial gr id. The tr ial

implementation of Dual Tariff Policy (which comprises

volume tariff and capacity tariff) has been implemented

since 1 January 2015. The volume tariff of Blue Sky

Power Plant, De-Neng Power Plant and Jing-Xing

Power Plant under the Group for the period from 1

January to 19 April 2016 was RMB0.60/Kwh (inclusive

of VAT), while the capacity tariff was RMB470/Kw per

annum (inclusive of VAT). The volume tariff of Anji

Power Plant under the Group for the period from 1

January to 19 April 2016 was RMB0.54/Kwh (inclusive

of VAT), while the capacity tariff was RMB680/Kw per

annum (inclusive of VAT).

業務回顧（續）

天然 氣供 應

截至二零一六年六月三十日止六個月的天然氣

供應總量為1,204萬立方米，較去年同期減少

69.29%（截至二零一五年六月三十日止六個月：

3,920萬立 方米）。

燃 料成 本

天然氣為本集團電廠的唯一燃料來源。天然

氣價格由浙江省物價局釐定，二零一六年一月

一日至四月十九日，含增值稅天然氣價格為人

民幣2.41元╱立方米。二零一六年四月二十日

起，含增值稅天然氣價格由人民幣2.41元╱立

方米調整為人民幣2.31元╱立方米。截至二零

一六年六月三十日止六個月，燃料成本佔收益

19.37%，較去年同期下降33.06個百分點。

上網電價

上網電價由浙 江省物價局參考省內電網中同

類電廠的燃料種 類、成本結構及 經營溢利後

釐定，自二零一五年一月一日起試行兩部制電

價政 策，兩部制電價由電量電價和容量電價

組 成。本集團下屬藍 天電廠、德能電廠和京

興電廠二零一六年一月一日至四月十九日含增

值稅電量電價為人民幣0.60元╱千瓦時，含增

值稅容量電價為全 年人 民幣470元╱千瓦；本

集團下屬安吉電廠二零一六年一月一日至四月

十九日含增值稅電量電價為人民幣0.54元╱千

瓦時，含增值稅容量電價為全年人民幣680╱

千瓦。

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

AMBER ENERGY LIMITED 琥 珀能 源有限公司

BUSINESS REVIEW (Continued)

On-grid Tariff (Continued)

According to the Notice Regarding the Adjustment on

the On-grid Tariff of Natural Gas Power Generating

Units (《關於調整 天然氣發電機 組 上 網電價的通 知》)

issued by the Price Bureau of Zhejiang Province,

starting from 20 April 2016, the volume tariff of Blue

Sky Power Plant, De-Neng Power Plant and Jing-Xing

Power Plant under the Group has been adjusted to

RMB0.58/Kwh (inclusive of VAT); the volume tariff of

Anji Power Plant under the Group has been adjusted to

RMB0.52/Kwh (inclusive of VAT), among which the

capacity tariff remains unchanged at its original level.

FINANCIAL REVIEW

The revenue of the Group for the six months ended 30

June 2016 was approximately RMB129,325,000 (six

months ended 30 June 2015: RMB209,427,000),

representing a decrease of 38.25% as compared with

the corresponding period of last year.

The profit attributable to equity shareholders of the

Company for the six months ended 30 June 2016 was

approximately RMB30,629,000 (six months ended 30

June 2015: RMB25,822,000), representing an increase

of approximately 18.62% as compared with the

corresponding period of last year. Basic earnings per

share amounted to RMB0.067 for the six months

ended 30 June 2016 (six months ended 30 June

2015: basic earnings per share of RMB0.062).

Revenue

Revenue of the Group for the six months ended 30

J u ne 2016 amo u n te d to ap p r ox ima te l y

RMB129,325,000, representing a decrease of 38.25%

as compared wi th RMB209,427,000 for the

corresponding period of last year. The decrease in

revenue was primarily due to the decrease in

production volume of the Group and the decrease in

volume tariff in the first half of 2016.

業務回顧（續）

上網電價（續）

根據浙江省物價局《關於調整天然氣發電機組

上網電價的通知》，本集團下屬藍天電廠、德

能電廠和京興電廠含增值稅電量電價自二零

一六年四月二十日起調整為人民幣0.58元╱千

瓦時；本集團下屬安吉電廠含增值稅電量電價

自二零一六年四月二十日起調整為人民幣0.52

元╱千瓦時。其中容量電價維持原來價格 不

變。

財務回顧

本集團截至二零一六年六月三十日止六個月之

收益約為人民幣129,325,000元（截至二零一五

年 六 月 三 十 日 止 六 個 月：人 民 幣209,427,000

元），較去年同期 減少38.25%。

截至二零一六年六月三十日止六個月，本公司

權益持有人應佔溢利約為人民幣30,629,000元

（截至二零一五年六月三十日止六個月：人民幣

25,822,000元），較 去 年同 期 增 加 約18.62%。

截至二零一六年六月三十日止六個月的每股基

本盈利為人民幣0.067元（截至二零一五年六月

三十日止六個月：每股基 本盈利人 民幣0.062

元）。

收益

截至二零一六年六月三十日止六個月，本集團

之收 益 約為人 民幣129,325,000元，較去年同

期的人民幣209,427,000元減少38.25%。收益

減少主要是由於二零一六年上半年本集團發電

量減少以及電量電價降低所致。

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

INTERIM REPORT 2016 二零一六年中期 報 告

FINANCIAL REVIEW (Continued)

Operating Costs

For the six months ended 30 June 2016, the operating

costs of the Group were RMB63,143,000, representing

a decrease of 57.20% as compared wi th

RMB147,526,000 for the corresponding period of last

year. Among which, fuel cost, depreciation and sales

related taxes decreased as production volume

decreased. Labour costs increased as staf f

remuneration increased, while the other costs not

linked directly to results of operation changed slightly.

Income Tax

De-Neng Power Plant, Jing-Xing Power Plant and Blue

Sky Power Plant under the Group have started to

provide for and pay the PRC enterprise income tax at

a rate of 25% since 1 January 2013. The PRC income

tax provided for by the Group for the six months

ended 30 June 2016 amounted to RMB14,139,000.

Pursuant to the relevant PRC tax laws and regulations,

10% withholding tax is levied on foreign investors in

respect of dividend distributions arising from profits of

foreign-invested enterprises earned after 1 January

2008, while the applicable tax rate for foreign investors

registered in Hong Kong is 5% provided that they meet

certain criteria. As at 30 June 2016, deferred tax

liabilities of RMB7,655,000 (31 December 2015:

RMB5,708,000) were recognised by the Group at a rate

of 5% accordingly.

No provision of income tax was made for the members

of the Group outside the PRC as the Group had no

assessable profits generated outside the PRC.

財務回顧（續）

經 營成 本

截至二零一六年六月三十日止六個月，本集團

之經營成本為人民幣63,143,000元，較去年同

期 的 人 民 幣147,526,000元 減 少57.20%。 其

中，燃料成本、折 舊及 銷售相關稅 項隨著 發

電量 減少而相應 減少，人工 成本因員工薪酬

增長而相應增加，其他不直 接與 經營業 績掛

鉤的成本變動較少。

所得 稅

本集團下屬的德能電廠、京興電廠和藍 天電

廠自二零一三年一月一日起按稅率25%計提並

繳納中國企業 所得稅。截至二零一六年六月

三十日止六個月，本集團計提中國所得稅費用

人民幣14,139,000元。

根據中國相關稅 務法律及 法規，外國投資者

須就外資企業於二零零八年一月一日以後所賺

取 溢利 產生的股 息分派按稅率10%繳納預扣

稅（註冊地在香港的外國投資者倘符合若干標

準，稅率則為5%）。因此，於二零一六年六月

三十日，本集團已按稅率5%確認遞延稅項負

債人民幣7,655,000元（二零一五年十二月三十

一日：人 民幣5,708,000元）。

由於本集團在中國境外並無產生應課稅溢利，

故並無就 本集團中國境外成員公司作所得稅

撥備。

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

AMBER ENERGY LIMITED 琥 珀能 源有限公司

FINANCIAL REVIEW (Continued)

Profit attributable to Equity Shareholders of the

Company

For the six months ended 30 June 2016, profit

attributable to equity shareholders of the Company was

approximately RMB30,629,000 (six months ended 30

June 2015: RMB25,822,000), representing an increase

of 18.62% as compared with the corresponding period

of last year. Such increase in profit over the

corresponding period of last year was mainly

attributable to the decrease in production volume in the

first half of 2016, resulting in a lower proportion of

volume tariff revenue but a higher proportion of

capacity tariff revenue, and hence an increase in unit

tariff and a corresponding increase in profit margin per

unit.

Liquidity and Financial Resources

For the first half of 2016, net cash generated from

operating activities was RMB37,240,000 (net cash used

in the first half of 2015: RMB76,545,000). It was mainly

due to the decrease in cash expenditure for fuel

purchases caused by the decrease in production

volume. The average aging of the Group’s receivables

is one month and in general, the tariff of the previous

month will be received in the current month and used

for the settlement of fuel purchases of the current

month. Customers of the Group had a good credit

record and there was no risk of collection in the past.

Net cash used in investment activi ties was

RMB27,740,000 (net cash generated from the first half

of 2015: RMB7,644,000), which was mainly used for

technological upgrade and investments in new

equipment by the Group. Net cash used in financing

activities was RMB14,042,000 (net cash generated from

the first half of 2015: RMB52,454,000), which was

mainly due to the payment of dividend of

RMB11,620,000 to equity shareholders of the Company

during the year and the repayment of certain loans in

cash.

財務回顧（續）

本公司權 益持有人 應佔溢利

截至二零一六年六月三十日止六個月，本公司

權益持有人應佔盈利約為人民幣30,629,000元

（截至二零一五年六月三十日止六個月：人民幣

25,822,000元），較 去 年 同 期 增 加18.62%。利

潤較去年同期增加，主要是由於二零一六年上

半年發電量 減少，電量電價收 入佔比低，容

量電價佔比 重高，影 響單位電價 高，相 應單

位邊際貢獻增加。

資 金 流動性及財 務資 源

於二零一六年上半年，經營活動所得現金淨額

為人民幣37,240,000元（二零一五年上半年所用

現金淨額：人民幣76,545,000元），主要是由於

發電量 減少造 成購買燃料現金支出減少。本

集團應收款項的賬齡平均為一個月，通常當

月收回上月電價並 用於支付當月購買燃料款

項，且本集團的客戶信用記 錄良好，過往 並

無回收 風險發生。投資活動所用現金淨額為

人民幣27,740,000元（二零一五年上半年所得現

金 淨 額：人 民 幣7,644,000元），主要是本集團

用於技術改 造、新增設備投資。融資活動所

用現金淨額為人 民幣14,042,000元（二零 一五

年上 半 年 所 得 現 金 淨 額：人 民 幣52,454,000

元），主要是由於 今 年支付本公司權益 股 東的

股息11,620,000元，及現金歸還部分貸款。

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

INTERIM REPORT 2016 二零一六年中期 報 告

FINANCIAL REVIEW (Continued)

Liquidity and Financial Resources (Continued)

As at 30 June 2016, the Group had a cash balance of

RMB145,470,000 (31 December 2015: RMB150,012,000),

which was used for general working capital purpose.

Cash was generally placed with licensed banks as a

short-term deposit.

As at 30 June 2016, the Group had net current

liabilities of RMB125,488,000 (31 December 2015:

RMB103,895,000). The net current liabilities increased

as compared with the end of last year. The increase

was primarily due to the increase in current liabilities to

replenish liquidity as appropriate in the first half of

2016.

The Group regularly monitors its liquidity positions and

projected liquidity requirements and its compliance with

lending covenants to ensure that it meets its short-term

and long-term liquidity requirements. The Group

maintains long-term satisfactory relationships with the

major banks, and also gets financial support from the

intermediate parent company, Pu-Xing Energy to

finance its continuing operations for the next 12

months ending 30 June 2017. The Directors are

confident that the Group will be able to satisfy all

conditions required by banks in respect of borrowings

and will have sufficient cash to satisfy its working

capital requirement in the future.

The Group monitors its capital structure on the basis of

the gearing ratio. This ratio is calculated as net debt

divided by total capital. Net debt is calculated as total

debt (including all loans and borrowings as well as

long-term payables, as shown in the consolidated

statement of financial position) less cash and cash

equivalents. Total capital is calculated as equity

attributable to equity shareholders of the Company, as

shown in the consolidated statement of financial

position, plus net debt. As at 30 June 2016, the

gearing ratio was 60.18% (31 December 2015:

60.83%), representing a decrease of 0.65 percentage

point as compared with that of last year.

財務回顧（續）

資 金 流動性及財 務資 源（續）

於二零一六年六月三十日，本集團的現金結餘

為人民幣145,470,000元（二零一五年十二月三

十 一日：人 民 幣150,012,000元），作 一 般 營 運

資金用途。現金一般存在持牌銀行作短期存

款。

於二零一六年六月三十日，本集團的流動負債

淨額為人民幣125,488,000元（二零一五年十二

月三十 一日：人 民 幣103,895,000元）。流 動 負

債 淨額 較去年末 增加，主要是由於二零一六

年上半年流動負債增加以補充適當流動資金。

本集團定期監察流動資金狀況和預期流動資

金需求及 遵守借款 契約的情況，確保滿足短

期及長期資金需求。本集團與主要合作銀行

長期 保持良好的合作關係，亦自間接母公司

普星聚能 獲 得財務支援，以撥 資其截 至二零

一七年六月三十日止未來十二個月的持續經營

業務。董事相信本集團可就借貸滿足銀行的

所有條 件，並將有充裕現金以滿足未來的營

運資金需求。

本集團基 於負債資本比率監 控其資本架構。

此比率以債 務淨額除以資本總額計算，而債

務淨額以債務總額（包括綜合財務狀況表所述

全部貸款、借貸以及長期應付款項）減現金及

現金等價物計算。資本總額以綜合財務 狀 況

表所述本公司權益持有人應佔權益加債務淨

額計算。於二零一六年六月三十日之負債資本

比率為60.18%（二零一五年十二月三十一日：

60.83%），較去年減少0.65個百分點。

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

AMBER ENERGY LIMITED 琥 珀能 源有限公司

FINANCIAL REVIEW (Continued)

Foreign Exchange

The Group has convertible bond denominated in Hong

Kong Dollars and loans denominated in US Dollars. It

has also placed short-term deposits with licensed

banks in Hong Kong Dollars. Accordingly, the

fluctuation of the exchange rates of the above

currencies to Renminbi will affect the Group’s financial

conditions. As most of the Group’s operating expenses

are mainly denominated in Renminbi and our revenue is

also settled in Renminbi, the Group has not hedged the

risks of exchange rate fluctuations through any forward

contracts or borrowings.

Subsequent Event

There is no material subsequent event undertaken by

the Company or by the Group after 30 June 2016 and

up to the date of this report.

Contingent Liabilities and Capital

Commitments

As at 30 June 2016, the Group had RMB4,766,000 (31

December 2015: RMB26,002,000) of capi tal

commitments relating to the purchase and construction

of property, plant and equipment contracted but not

provided for in the interim financial report. The Group

had RMB1,020,000 (31 December 2015: RMB7,100,000)

of capital commitments authorized but not contracted

for. During the period under review, the Group had no

material contingent liabilities or off balance sheet

commitments.

Details of the capital commitment of the Group are set

out in note 17 to the interim financial report.

FUND-RAISING ACTIVITIES

On 18 September 2015, the Company entered into a

subscription agreement (the 「Subscription Agreement」)

with BC Greater China Opportunities Fund SPC (the

「Subscriber」), pursuant to which the Subscriber has

conditionally agreed to subscribe and the Company

has conditionally agreed to allot and issue 40,000,000

shares of the Company (the 「Subscription Shares」) at

the subscription price of HK$0.97 per Subscription

Share for an aggregate consideration of HK$38.80

million (the 「Subscription」).

財務回顧（續）

外匯

本集團持有以港幣結算的可轉換債券、美元

貸 款 並在 持牌 銀 行有 港 幣 短 期 存 款，上 述 貨

幣兌人民幣匯率波動將影響本集團之財務 狀

況。由於本集團大部分經營開支主要以人 民

幣 計 值，且本集團收 益均以人 民幣結算，故

本集團並無使用任何遠期合約或安排借貸對

沖匯率波動風險。

期後事 項

自二零一六年六月三十日後直至本報告日期，

本公司或本集團並無進行任何重大期後事項。

或然負債及資本承擔

於二零一六 年六月三十日，本集團就 購建 物

業、廠 房及設備已訂約但 並未於中期財務報

告中撥備的資本承擔為人民幣4,766,000元（二

零一五年十二月三十一日：人 民幣26,002,000

元），而已授權但並未訂約的資本承擔則為人

民幣1,020,000元（二零一五年十二月三十一日：

人民幣7,100,000元）。於回顧期內，本集團並

無任何重大或然負債或資產負債表外承擔。

有關本集團資本承擔之詳情載於中期財務報

告附註17。

集資活動

於二零一五年九月十八日，本公司與拔萃大中

華機遇基金（「認購人」）訂立認購協議（「認購協

議」），據此，認購人已有條件同意認購及本公

司已有條 件同意按每股認 購股份0.97港元之

認 購 價 配 發及發 行40,000,000股本公司 股 份

（「認 購 股 份」），總代價為38,800,000港 元（「認

購事項」）。

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

INTERIM REPORT 2016 二零一六年中期 報 告

FUND-RAISING ACTIVITIES (Continued)

On 18 September 2015 (after trading hours), the

Company entered into a placing agreement (the

「Placing Agreement」) with CCB International Capital

Limited (the 「Placing Agent」). Pursuant to the Placing

Agreement, the Company has conditionally agreed to

allot and issue, and the Placing Agent has conditionally

agreed to place, on a best effort basis, 3,600,000

shares of the Company (the 「Placing Shares」) to Ms.

Zhu Hua at the placing price of HK$0.97 per Placing

Share (the 「Placing」). The gross proceeds from the

Placing were approximately HK$3.49 million.

The board of directors of the Company (the 「Board」)

considers the Subscription and the Placing represented

an opportunity for the Company to raise capital while

broadening its shareholder base as well as its capital

base.

The aggregate gross and net proceeds from the

Subscription and the Placing were approximately

HK$42.29 million and approximately HK$40.79 million,

respectively. The closing price of the Company’s shares

as quoted on The Stock Exchange of Hong Kong

Limited (the 「Stock Exchange」) on the date of the

Subscription Agreement and the Placing Agreement is

HK$1.20 per share. The net price of each Placing

Share and Subscription Share was approximately

HK$0.94.

As disclosed in the announcement of the Company

dated 18 September 2015 (the 「Announcement」), the

Company intended to use the net proceeds from the

Subscription and the Placing for general working

capital of the Group. As of 31 December 2015, all the

said proceeds had been used for general working

capital of the Group.

Please also refer to the Announcement for the details

of the Subscription and the Placing.

集資活動（續）

於二零一五年九月十八日（交易時段後），本公

司 與 建 銀 國 際 金融有 限公司（「配 售 代 理」）訂

立配售協議（「配售協議」）。根據配售協議，本

公司已有條 件同意配發及發行，而配售代 理

已有條件同意盡最大努力按每股配售股份0.97

港元之配售價向朱華女士配售3,600,000股本

公司股份（「配售股份」）（「配售事項」）。配售事

項之所得款項總額約為3,490,000港元。

本公司董事會（「董事會」）認為，認購事項及配

售事項為本公司提 供集資機會，同時 擴 大 其

股東基礎及股本基礎。

認購事項及配售事項之所得款項總額及所得

款項淨額合共將分別為約42,290,000港元及約

40,790,000港 元。於 認 購 協 議 及 配 售協 議日

期，本公司股 份於 香 港 聯 合交易所有限公司

（「聯交所」）所報之收市價為每股1.20港元。每

股配售股份及認 購股份之 淨 價格約為0.94港

元。

誠如本公司日期為二零一五年九月十八日之公

佈（「該公佈」）所披露，本公司擬將認購事項及

配售事項之所得款項淨額用作本集團一般營

運資金。於二零一五年十二月三十一日，所有

上述所得款項已用作本集團一般營運資金。

有關認購事項及配售事項之詳情，請同時參

閱該公佈。

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

AMBER ENERGY LIMITED 琥 珀能 源有限公司

PROSPECTS

Currently, China continues to promote the structural

reform of the supply front by adhering to the overall

approach of 「Five-in-one」 and the strategic layout of

「Four Comprehensives」, while firmly establishing the

development philosophy of 「innovation, coordination,

green, open and sharing」. The Chinese government has

been in the process of understanding, adapting and

leading the energy development in the 「New Normal」

stage, and making efforts to further accelerate the

adjustment of energy structure and promote the

change of growth drivers. The above measures are of

great importance in kicking off a good start for the

energy development under the 「13th Five-Year Plan」.

The National Energy Administration issued the National

Energy Planning [2016] No. 89 Circular of the National

Energy Administration on Issuing the Guiding Opinions

on Energy Development for 2016 (國能規劃[2016]89號

《國家能源局關於印發2016年能源 工作 指導意見的通

知》) on 22 March 2016. Pursuant to which, for energy

consumption in 2016, the total energy consumption

should be approximately 4.34 billion tonnes of standard

coal, with the proportion of natural gas consumption

and coal consumption rising to approximately 6.3% and

reducing to below 63%, respectively. For the

adjustment of energy structure, the focus would be on

enhancing the capability of peak time adjustment of

power grids, encouraging the development of natural

gas peak time adjustment power stations, actively

developing distributed energy and proactively promoting

the effective utilization of natural gas.

展望

目前，圍繞「五位一體」總體佈局和「四個全面」

戰略 佈局，牢固 樹立 創新、協調、綠 色、開

放、共 用的發展理 念，中國正持 續推 進供 給

側結 構性 改革。認識、適 應和引領能源發展

新常態，進一步加快能源結構調整、推進發

展 動力轉 換，實 現「十三 五」能 源 發 展 起 好 步

開好局，具有十分重要的意義。

二零一六年三月二十二日，國家能源局發佈國

能規劃[2016]89號《國家能源局關於印發2016

年能源工作指導意見的通知》，其中：在能源

消費方面，2016年，能源消費總量43.4億噸標

準煤左右，天然氣消費比重提高到6.3%左右，

煤炭消費比重下降到63%以下；在能源結構調

整方面，著力提 升電網調峰能力，鼓 勵 發展

天 然氣調峰電站，積極發展分 散式能 源，積

極推進天然氣高效利用。

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

INTERIM REPORT 2016 二零一六年中期 報 告

PROSPECTS (Continued)

According to the information on production volume and

power consumption for the first half of 2016 released

by the National Development and Reform Commission,

total national power consumption in China was

approximately 2,775.9 billion Kwh, representing an

increase of 2.7% as compared with the corresponding

period of last year. The growth rate has increased by

1.4 percentage points as compared to the

corresponding period of last year. Although power

consumption remained at low level, the growth rate of

power consumption has rebounded in the first half of

the year on the back of the efforts of the high energy

consumption industries to eliminate overcapacity, which

has also demonstrated the result achieved in structural

adjustment, transformation and upgrade. Such increase

in power consumption signifies the achievement of the

strengthened efforts in electric power system reform as

well as the promotion and implementation of

replacement of other energy with electricity.

In response to the above situation, the management

will continue to support and dedicate to the

development of clean energy. As a clean energy

supplier focusing on the provision of natural gas, the

Group will certainly be benefitted from the new energy

policy in China and seek for development opportunities

to further the development of the Company’s new

energy business. The Group is confident in the future

development of the existing power plants and new or

acquisition projects of the Group.

Meanwhile, the shareholders and potential investors of

the Company should note that the Group will continue

to implement the Dual Tariff Policy for the power plants

under the Group in 2016. If there is any change in the

power generation policy, the Company will make

announcement in due course. In addition, the Group is

well prepared for the research, development and

investment in the projects in relation to gas-fired power

generation, as well as investigation and research on

clean energy projects other than natural gas. The

Group will further increase its reserves in projects for

current and long term development, and will expand its

market share in clean energy supply in the PRC.

展望（續）

根 據國家發展和改革委員會發 佈的二零一六

年上半年發用電量情況，全國全社會用電量約

27759億千瓦時，同比增長2.7%，增速較去年

同期回升1.4個百分點。雖然用電量持續保持

低位運行，但在高耗能行業去產能的背景下，

上半年用電 增速仍然出現回升，說明結 構調

整、轉型升級 成效 顯現。此番用電量回暖的

背後，是我國電力體制改革力度的加大，推廣

實施電能替代的成果。

針對上述情況，管理層繼續看好並致力於發

展 清潔能源，本集團作為以天然氣為主要能

源的清潔能源供應商，必將受惠 於國家新能

源 政策紅利，尋找發展契機，進一步推進公

司

新能源

業務發展，對本集團現存發電廠及

新建或收購項目的未來發展充滿信心。

同時，本公司股東及有意投資者請注意，二零

一六年，集團下屬電廠 繼 續執行兩部制電價

政 策，如發電政 策發生 改 變，公司將及時公

佈。此外，本集團已準備就緒研究發展及投

資燃氣發電相關項目，以及 對天然氣以外的

清潔能源項目進行調查及研究。本集團將進

一步 增加項目儲備供現時及長期 發展，且將

拓展其於中國清潔能源供應的市場份額。

MANAGEMENT DISCUSSION AND ANALYSIS

管理層討論與分析

AMBER ENERGY LIMITED 琥 珀能 源有限公司

PROSPECTS (Continued)

The Group will continue to strengthen its human

resources and focus on the training of talents to build

a team with outstanding members. In addition, the

Group will continue to implement its comprehensive

budget management, upgrade its ability in plan

execution and budget control in order to further

enhance its management standard and secure stable

and sustainable development of the Group. The Group,

having full confidence in the industry, will constantly

show perseverance in its development of clean energy

business. It is believed that the Group will achieve

satisfactory results and become one of the top clean

energy suppliers in the PRC.

展望（續）

本集團將持續加強其人力資源並專注培訓人

才以建立一隊擁有傑出成員的團隊。此外，本

集團將繼 續執行全面預算管理、提升其執行

計劃及控制預 算的能力，以 進一步提 升其管

理水準，使本集團能穩 定、持 續發展。本集

團對 行業 充滿信心，並將繼 續專注 於 發展 清

潔能源業務。本集團相信其將取得滿意的業

績，並 成為中國優秀 清潔能源供 應商之一。

OTHER INFORMATION

其他資料

INTERIM REPORT 2016 二零一六年中期 報 告

51

INTERIM DIVIDEND

The Board does not recommend the payment of

interim dividend for the six months ended 30 June

2016 (six months ended 30 June 2015: Nil).

PURCHASE, SALE OR REDEMPTION OF THE

LISTED SECURITIES OF THE COMPANY

During the six months ended 30 June 2016, neither the

Company nor any of its subsidiaries purchased, sold or

redeemed any shares of the Company.

EMPLOYEES AND REMUNERATION POLICIES

As at 30 June 2016, the Group had a total of 273

employees, excluding 6 temporary staff (31 December

2015: 286, excluding 6 temporary staff). The Group

determines employees』 remuneration according to

industry practices, financial per formance and

employees』 performance. The Group also provides

other fringe benefits such as insurance, medical

benefits and mandatory provident fund contributions to

employees with an aim to retain talents on all levels for

further contributions to the Group.

HEALTH AND SAFETY COMPLIANCE

The Group’s power plants have adopted various

internal policies and implemented protective measures

to prevent health and safety hazards. The policies

adopted by the Company are in line with government

regulations. There were no material accidents or

suspensions during the period.

ENVIRONMENT PROTECTION

Each of the Group’s power plants has installed a

monitoring system to monitor the emission volume of

sulphur dioxide and nitrogen oxides on a real-time

basis. The emission is inspected regularly by the Group

to determine whether the relevant standard has been

satisfied before discharging.

During the power generation process, conventional

coal-fired power plant discharges waste water and

emits air pollutants, such as sulphur dioxide, nitrogen

oxides and fine particles. The Group’s power plants are

fuelled with natural gas which is a cleaner fossil fuel.

中期股息

董事會不建議派付截至二零一六年六月三十日

止六個月間的中期股息（截至二零一五年六月

三十日止 六個月：無）。

購買、出售或贖回本公司上市證券

於截至二零一六年六月三十日止六個月，本公

司及 其任 何附屬公司概無 購買、出售或 贖回

本公司任 何股份。

僱員及薪酬政策

於二零一六年六月三十日，本集團共有273名

僱員，不包括6名臨時員工（二零一五年十二月

三十一日：286名，不包括6名臨時員工）。本集

團根據行業慣例、財務 表現及僱員工作表現

釐 定僱員薪酬。本集團亦向僱員提 供保險、

醫療福利及強積金供款等其他額外 福利，以

挽留各職級人才繼續為本集團效力。

健康及安全 合規

本集團的電廠已採取多項內部政策及實施保

護 措施，以防範健 康及 安全 危害。本公司採

納的政策符合政府法規。期內概無出現嚴重

意外或停工。

環境保護

本集團各電廠均裝有監察系統實時監察二氧

化硫及氮氧化物的排放 量。本集團會定期檢

查排放物，於排放前確定其是否已經符 合有

關標準。

傳統的燃煤電廠於發電過程中排放 廢水及空

氣汙染物（如二氧化硫、氮氧化物及微粒）。本

集團的電廠使用的天然氣是較潔淨的化石燃

料，排放的氮氧化物遠少於傳統的燃煤電廠，

OTHER INFORMATION

其他資料

AMBER ENERGY LIMITED 琥 珀能 源有限公司

52

Unlike conventional coal-fired power plants, the Group’s

power plants emit significantly lesser amount of

nitrogen oxides and barely emit any sulphur dioxide or

fine particles. For the same amount of heat generated,

combusting natural gas releases 50% less carbon

dioxide as compared to combusting coal.

The Group has responded positively to the

government’s advocate for investing more in

environmental protection and has strengthened its

investment in environmental protection with the

completion of the low-nitride-emitting modification of

one of the units in De-Neng Power Plant and Blue Sky

Power Plant. Low-nitride emitting modification can

effectively reduce the emission of air pollutants

(nitrogen oxides) during the power generation process.

The Group commands a dominant position in the

industry.

The Group believes that the environmental protection

system and facilities of our power plants are in full

compliance with the relevant national and local

regulations on environment protection.

INTERESTS AND SHORT POSITIONS IN

SHARES, UNDERLYING SHARES OR

DEBENTURES OF DIRECTORS AND CHIEF

EXECUTIVES

As at 30 June 2016, none of the directors (the

「Directors」) or chief executives of the Company or any

of their spouses or children under 18 years old had any

interests or short positions in the shares, underlying

shares or debentures of the Company or its associated

corporations (within the meaning of Part XV of the

Securities and Futures Ordinance (「SFO」) (Cap. 571 of

the Laws of Hong Kong) which were recorded in the

register required to be kept pursuant to Section 352 of

the SFO, or as otherwise notified to the Company and

the Stock Exchange pursuant to the Model Code for

Securities Transactions by Directors of Listed

Companies (the 「Model Code」).

而且幾乎不會排放任 何二氧化硫或微粒。按

所產生的相同熱 量計算，燃 燒天然氣 所 釋出

的二氧化碳較燒煤少50%。

本集團已積極響應政府提倡於環境保護方面

作出更多投資，並 透過完成改良德能電廠及

藍天電廠其中一個單元的低氮化物排放 量，

加大其於環境保護方面的投資。低氮化物排

放量的改良能有效 減少 發電過程中排放的空

氣汙染物（氮氧化物）。本集團在行內處於主導

地位。

本集團認為我們電廠的環保系統及設施完全

符合國家及地方相關環保法規。

董事及最高行政人員於股份、相關股份

或債券中之權益及淡倉

於二零一六年六月三十日，董事（「董事」）或 本

公司最高行政人員或任 何彼等之配偶或未滿

十八歲之子女概無於本公司或其相聯法團（定

義見香港法例第571章證券及期貨條例（「證券

及期貨條例」）第XV部）之股份、相關股份或債

券中擁有已記入根據證券及期貨條例第352條

須存置 之登記冊之任 何權益或淡 倉，或根據

上市公司董事進行證券交易的標準守則（「標準

守則」）須 另行知 會本公司及聯交 所之任 何權

益或淡倉。

OTHER INFORMATION

其他資料

INTERIM REPORT 2016 二零一六年中期 報 告

INTERESTS AND SHORT POSITIONS OF

SUBSTANTIAL SHAREHOLDERS

So far as is known to any Director or chief executive of

the Company, as at 30 June 2016, the following

persons (other than a Director or a chief executive of

the Company) had interests or short positions in the

shares or underlying shares of the Company which are

required to be disclosed to the Company under the

provisions of Divisions 2 and 3 of Part XV of the SFO,

or which are recorded in the register required to be

kept by the Company pursuant to Section 336 of the

SFO:

Name of Shareholder

Nature of interest

Number of shares/

underlying shares

held (note 1)

Percentage of

issued share

capital

股 東名稱

權 益 性質

所 持股 份╱

相 關 股 份 數目（附 註1）

佔已發行

股本百分比

Amber International Investment Co.,

Ltd. (「Amber International」)

琥珀國際投資有限公司

（「琥 珀國際」）

Beneficial interest

實益權益

396,000,000 (note 2) (L)

396,000,000（附 註2）(L)

86.35%

Puxing Energy (note 3)

普星聚能（附 註3）

Interest in a controlled

corporation

受控法團權益

396,000,000 (L)

86.35%

Mr. Lu Wei Ding (「Mr. Lu」) (note 3）

魯偉鼎先生（「魯先生」） （附 註3）

Interest in controlled

corporations

受控法團權益

396,000,000 (L)

86.35%

Ms. Li Li (note 4)

李鸝女士（附 註4）

Interest of spouse

配偶權益

396,000,000 (L)

86.35%

BC Greater China Opportunities Fund

SPC, acting on behalf of and for

account of BC New Energy Fund

SP (a segregated portfolio thereof)

拔萃大中華機遇基金（代表及為BC

New Energy Fund SP（拔萃大中華

機遇基金之獨立資產組合）行事）

Beneficial Interest

實益權益

40,000,000 (L)

8.72%

BC Asset Management Limited (note 5)

BC Asset Management Limited （附 註5）

Interest in a controlled

corporation

受控法團權益

40,000,000 (L)

8.72%

主要股東之權益及淡倉

就本公司任 何董事或 最高行政人員所知，於

二零一六年六月三十日，下列人士（本公司董

事或最高行政人員除外）於本公司股份或相關

股份中擁有根據證券及 期貨條 例第XV部第2

及第3分部之條文須向本公司披露的權益或淡

倉，或記入本公司根據證券及期貨條例第336

條 須予存置的登記冊的權益或 淡 倉：

OTHER INFORMATION

其他資料

AMBER ENERGY LIMITED 琥 珀能 源有限公司

Notes:

(1) The letter 「L」 denotes the entity/person’s long position in the shares.

(2) Of the 396,000,000 shares, 300,000,000 are issued shares of the

Company, representing approximately 65.42% of the existing

issued share capital of the Company. The balance 96,000,000

shares is the number of shares to be issued if Amber

International, being the sole bondholder of the convertible bond

(「Convertible Bond」) in the principal amount of HK$124,800,000

issued by the Company, exercises in full the conversion rights

attached to the Convertible Bond, which is considered interests of

Amber International under the SFO. For the information of the

shareholders of the Company, it is a term of the Convertible Bond

that the maximum number of shares that may be converted is

limited to the extent that following such conversion, the shares

held by the public shareholders should not be less than 25% of

the then issued share capital of the Company.

(3) These shares are held by Amber International, which is owned as

to 90% by Puxing Energy, which is owned as to 57.14% by China

Wanxiang which in turn is, inter alia, 82.50% owned by Mr. Lu and

16.67% by 通聯資本管理有限公司 (Tong Lian Capital Management

Co., Ltd.), a company owned as to 5% by Mr. Lu. The remaining

42.86% of Puxing Energy is owned by 民生人壽 保險股份有限公

司(Minsheng Life Insurance Co., Ltd.) (「Minsheng Life Insurance」)

Therefore, Puxing Energy, China Wanxiang, Mr. Lu and Minsheng

Life Insurance are deemed to be interested in these shares. The

remaining 10% of Amber International is owned by DUOU

Investment Co. Ltd., which is wholly owned by Mr. Chai Wei, a

director of the Company.

(4) Ms. Li Li is the spouse of Mr. Lu and is therefore deemed to be

interested in the said shares in which Mr. Lu is deemed to be

interested.

(5) These shares are held by BC Greater China Opportunities Fund

SPC, acting on behalf of and for account of BC New Energy Fund

SP (a segregated portfolio thereof) which is owned as to 100% by

BC Asset Management Limited.

Save as disclosed herein, as at 30 June 2016, the

Company had not been notified by any other persons

(other than Directors or chief executives of the

Company) who had an interest or a short position in

the shares or underlying shares of the Company which

are required to be disclosed to the Company under the

provisions of Divisions 2 and 3 of Part XV of the SFO,

or which are recorded in the register required to be

kept by the Company pursuant to Section 336 of the

SFO as at the date of this report.

附 註：

(1) 字母「L」代表該實體 ╱人士持有股份好倉。

(2) 396,000,000股 股份中之300,000,000股 股份為本公司

已發行股份，佔本公司現有已發行股本約65.42%。餘

下96,000,000股股份為將於琥珀國際（本公司所發行本

金額為124,800,000港元之可轉 換債券（「可轉 換債券」）

之獨家債券 持有人）全面行使可轉換債券所附帶之轉

換權後發行之股份數目，根據證券及期貨條例被視為

琥珀國際之權益。謹此向本公司股東說明，根據可轉

換債券的條款，可轉換之股份最高數目須以下列者為

限：於有關轉換後，公眾股 東所持股份不應少於本公

司當時已發行股本之25%。

(3) 該等股份由琥珀國際持有，普星聚能則持有琥珀國際

90%權益。普星聚能由中國萬向持有57.14%權益，而

中國萬向則由（其中包括）魯先生及魯先生持有5%權益

之 公 司 通 聯 資 本 管 理 有 限 公 司 分 別 持 有82.50%及

16.67%權 益。普星 聚能其餘42.86%權 益由民生 人壽

保 險 股 份有限公司（「民生人壽保險」）擁有。因此，普

星聚能、中國萬向、魯先生及民生人壽保險被視為於

該等股份中擁有權益。琥珀國際餘下10%的權益由本

公司 董 事 柴 偉先生 全 資 擁 有的 杜 歐 投 資有 限公司 擁

有。

(4) 李鸝女士為魯先生的配偶，因此被視為於魯先生被視

為擁有權益的上述 股份中擁有權益。

(5) 該等股份由拔萃大中華機 遇基金（代 表及為BC New

Energy Fund SP（拔萃大中華機遇基金之獨立資產組

合）行事）持有，而拔萃大中華機遇基金則由BC Asset

Management Limited擁有100%權益。

於二零一六年六月三十日，除本報告所披露者

外，據本公司所知，概無任 何其他人士（本公

司董事或 最高行政人員除外）於本報告日期於

本公司股份或 相關股份中擁有根據證券及 期

貨條 例第XV部第2及第3分部之條文須向本公

司披 露的權益或淡 倉，或擁有記入本公司根

據證券及期貨條例第336條須予存置的登記冊

的權益或淡倉。

OTHER INFORMATION

其他資料

INTERIM REPORT 2016 二零一六年中期 報 告

CORPORATE GOVERNANCE

The Board has been adamant in upholding high

standards of corporate governance to maximize the

operational efficiency, corporate values and shareholder

returns. The Company has adopted sound governance

and disclosure practices and continued to upgrade

internal control system, strengthen risk control

management and reinforce the corporate governance

structure.

The Company had complied with all the code

provisions of the Corporate Governance Code (the 「CG

Code」) as set out in Appendix 14 to the Rules

Governing the Listing of Securities on the Stock

Exchange (「Listing Rules」) for the six months ended 30

June 2016, save as disclosed below:

Mr. Chai Wei, the President of the Company, had also

assumed the role of the Chairman of the Board till 2

June 2016 which deviates from the code provision

A.2.1. Mr. Chai has over 20 years of experience in

corporate development and management in a variety of

sectors, including energy and public media, and was

the most suitable candidate to serve in the positions of

both the Chairman of the Board and President of the

Company. During the period from 10 January 2013 to

2 June 2016, the Company was unable to identify

another suitable person who possesses abilities and

talent better than or equivalent to Mr. Chai to serve in

either of the positions. Given that there is a balanced

Board with three experienced independent nonexecutive

Directors representing more than half of the

Board, the Board is of the view that there is a strong

independent element on the Board to exercise

independent judgement and provide sufficient check

and balance.

However, with effect from 2 June 2016, Mr. Wei Jun

Yong, the non-executive Director, has been appointed

as the Chairman of the Board, while Mr. Chai Wei has

ceased to serve as the Chairman of the Board. Such

arrangement separates the roles of the Chairman of the

Board and President of the Company, which enables

the Company to comply with the requirements of the

code provision A.2.1 of the CG Code.

企業管治

董事會致力樹立高標準之企業管治以提高營

運 效率、企 業價值 及 股 東回報。本公司推行

穩健管治及披露慣例，並持續提升內部監控

系統、加強風險控制管理及鞏固企業管治架

構。

截至二零一六年六月三十日止六個月，除下文

所披露者外，本公司一直遵守聯交所證券上市

規則（「上市規則」）附錄十四所載企業管治守則

（「企 業管治 守則」）的所有守則條 文：

直至二零一六年六月二日，本公司總裁柴偉先

生兼任董事長一職，因而偏離守則條文第A.2.1

條。柴先生在能源及 大眾傳媒等多個行業擁

有逾20年企 業發 展 及管 理 經 驗，乃 兼 任本公

司董事長及 總裁 職 務的最 合適 人 選。於二零

一三年一月十日至二零一六年六月二日期間，

本公司未能物色比柴先生具備更優秀或相等

能力及才能的另一適當人 選出任當中任 何一

個 職 位。鑑 於董事會成員組合均 衡，有三名

經 驗豐富的獨立非 執行董事，佔董事會人 數

逾二分之一，董事會認 為 其有相當高之獨立

性，能夠作出獨立判斷，足以制約平衡。

然而，自二零一六年六月二日起，非執行董事

魏 均勇先生已獲委任為董事長，而柴偉先生

則不再 擔 任董事長一職。有關安排對本公司

董事長及 總裁的角色作出區分，使本公司能

夠遵守企業管治守則守則條 文第A.2.1條的規

定。

OTHER INFORMATION

其他資料

AMBER ENERGY LIMITED 琥 珀能 源有限公司

The Board will evaluate from time to time the corporate

governance practices and ensures such practices will

continue to be in the interests of the Company and its

shareholders as a whole.

MODEL CODE FOR SECURITIES

TRANSACTIONS BY DIRECTORS

The Company has adopted the Model Code as set out

in Appendix 10 of the Listing Rules. The Company has

made specific enquiry of all Directors regarding any

non-compliance with the Model Code. All the Directors

confirmed that they had fully complied with the

required standard set out in the Model Code

throughout the six months ended 30 June 2016.

AUDIT COMMITTEE

The Audit Committee of the Company has reviewed the

Group’s unaudited interim results for the six months

ended 30 June 2016.

By order of the Board

Amber Energy Limited

Wei Jun Yong

Chairman

Hong Kong, 26 August 2016

董事會將會不 時評 估企 業管治常規，以確 保

該等常規將會 繼 續符 合本公司及 其股 東之整

體利益。

董事進行證券交易的標準守則

本公司已經 採用上市規則附錄十所載的標準

守則。本公司已就任 何未能遵從標 準守則之

事宜向全體董事作出特定查詢。全體董事均

確認彼等截至二零一六年六月三十日止六個月

一直完全遵從標準守則所載的規定標準。

審核委員會

本公司審 核委員會已審閱本集團截至二零一

六年六月三十日止六個月的未經審計中期業

績。

承董事會命

琥 珀能 源有限公司

董事長

魏 均勇

香 港，二零一六年八月二十六日

　 中財網