大新銀行集團定期财报：大新銀行集團：2019年中期業績報告

TogetherWeProgressandProsper二零一九年中期業績報告InterimReport2019DahSingBankingGroupLimited大新銀行集團有限公司36/F,EverbrightCentre,108GloucesterRoad,HongKong香港告士打道一零八號光大中心三十六樓Telephone電話：(852)25078866Facsimile傳真：(852)25985052Website網址：(股份代號StockCode:2356)DSBGINTERIMREPORT中期業績報告2019DAHSINGBANKINGGROUPLIMITEDINTERIMREPORT20191未經審核之簡明綜合收益賬UnauditedCondensedConsolidatedIncomeStatement2未經審核之簡明綜合全面收益表UnauditedCondensedConsolidatedStatementof3ComprehensiveIncome未經審核之簡明綜合財務狀況表UnauditedCondensedConsolidatedStatementof4FinancialPosition未經審核之簡明綜合權益變動表UnauditedCondensedConsolidatedStatementof5ChangesinEquity未經審核之簡明綜合現金流量結算表UnauditedCondensedConsolidatedStatementof7CashFlows未經審核之中期簡明財務報表附註NotestotheUnauditedInterimCondensed8FinancialStatements財務比率FinancialRatios77集團及業務概覽CorporateandBusinessOverview77企業管治及其他資料CorporateGovernanceandOtherInformation80目錄CONTENTS大新銀行集團有限公司2019年中期業績報告2變動Variance附註百分比Note20192018%利息收入Interestincome3,691,4593,159,681利息支出Interestexpense(1,650,793)(1,045,928)淨利息收入Netinterestincome32,040,6662,113,753(3.5)服務費及佣金收入Feeandcommissionincome726,492778,574服務費及佣金支出Feeandcommissionexpense(149,849)(161,505)淨服務費及佣金收入Netfeeandcommissionincome4576,643617,069(6.6)淨買賣收入Nettradingincome58,463110,400其他營運收入Otheroperatingincome635,10538,871營運收入Operatingincome2,660,8772,880,093(7.6)營運支出Operatingexpenses7(1,371,513)(1,281,179)7.1扣除減值虧損前之營運溢利Operatingprofitbeforeimpairmentlosses1,289,3641,598,914(19.4)信貸減值虧損Creditimpairmentlosses8(91,360)(38,185)139.3扣除若干投資及固定資產之收益及虧損前之營運溢利Operatingprofitbeforegainsandlossesoncertaininvestmentsandfixedassets1,198,0041,560,729(23.2)出售其他固定資產之淨虧損Netlossondisposalofotherfixedassets(2,521)(268)出售以公平值計量且其變動計入其他全面收益的金融資產之淨（虧損）╱收益Net(loss)/gainondisposaloffinancialassetsatfairvaluethroughothercomprehensiveincome(24)665聯營公司投資之減值虧損Impairmentlossoninvestmentinanassociate9(70,000)(403,000)應佔聯營公司之業績Shareofresultsofanassociate410,860409,941應佔共同控制實體之業績Shareofresultsofjointlycontrolledentities12,49912,386除稅前溢利Profitbeforetaxation1,548,8181,580,453(2.0)稅項Taxation10(194,259)(233,594)期間溢利Profitfortheperiod1,354,5591,346,8590.6沒控制權股東應佔虧損Lossattributabletonon-controllinginterests1817本公司股東應佔溢利ProfitattributabletoShareholdersoftheCompany1,354,5771,346,8760.6每股盈利Earningspershare基本Basic11HK$0.96HK$0.96攤薄Diluted11HK$0.96HK$0.96未經審核之簡明綜合收益賬UNAUDITEDCONDENSEDCONSOLIDATEDINCOMESTATEMENT截至6月30日止6個月Forthesixmonthsended30June（以港幣千元位列示，除另有註明外）(ExpressedinthousandsofHongKongdollarsunlessotherwisestated)DAHSINGBANKINGGROUPLIMITEDINTERIMREPORT2019320192018期間溢利Profitfortheperiod1,354,5591,346,859期間其他全面收益Othercomprehensiveincomefortheperiod可能會重新分類至綜合收益賬的項目：Itemsthatmaybereclassifiedtotheconsolidatedincomestatement:證券投資Investmentsinsecurities以公平值計量且其變動計入其他全面收益的債務工具之公平值變動淨額Netchangeinfairvalueofdebtinstrumentsatfairvaluethroughothercomprehensiveincome344,162(288,526)以公平值計量且其變動計入其他全面收益的債務工具之預期信貸虧損準備變動淨額Netchangeinallowanceforexpectedcreditlossesofdebtinstrumentsatfairvaluethroughothercomprehensiveincome5,959(5,932)淨虧損╱（收益）變現及轉移至收益賬：Netloss/(gain)realisedandtransferredtoincomestatementupon:－出售以公平值計量且其變動計入其他全面收益之債務工具–Disposalofdebtinstrumentsatfairvaluethroughothercomprehensiveincome24(665)有關上述之遞延稅項Deferredincometaxrelatedtotheabove(45,626)42,244304,519(252,879)換算海外機構財務報表的匯兌差異Exchangedifferencesarisingontranslationofthefinancialstatementsofforeignentities(18,228)(93,905)不會重新分類至綜合收益賬的項目：Itemsthatwillnotbereclassifiedtotheconsolidatedincomestatement:以公平值計量且其變動計入其他全面收益的權益性工具之公平值變動淨額Netchangeinfairvalueofequityinstrumentsatfairvaluethroughothercomprehensiveincome1,842791有關上述之遞延稅項Deferredincometaxrelatedtotheabove(300)(138)1,542653扣除稅項後之期間其他全面收益╱（虧損）Othercomprehensiveincome/(loss)fortheperiod,netoftax287,833(346,131)扣除稅項後之期間全面收益總額Totalcomprehensiveincomefortheperiod,netoftax1,642,3921,000,728分配如下：Attributableto:沒控制權股東Non-controllinginterests(18)(17)本公司股東ShareholdersoftheCompany1,642,4101,000,745扣除稅項後之期間全面收益總額Totalcomprehensiveincomefortheperiod,netoftax1,642,3921,000,728未經審核之簡明綜合全面收益表UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME截至6月30日止6個月Forthesixmonthsended30June（以港幣千元位列示，除另有註明外）(ExpressedinthousandsofHongKongdollarsunlessotherwisestated)大新銀行集團有限公司2019年中期業績報告42019年2018年6月30日12月31日附註AsatAsatNote30Jun201931Dec2018資產ASSETS現金及在銀行的結餘Cashandbalanceswithbanks14,383,54416,353,354在銀行1至12個月內到期的存款Placementswithbanksmaturingbetweenoneandtwelvemonths7,305,74710,241,980持作買賣用途的證券Tradingsecurities126,308,2737,621,184以公平值計量且其變動計入損益的金融資產Financialassetsatfairvaluethroughprofitorloss12328,517327,483衍生金融工具Derivativefinancialinstruments13441,103727,043各項貸款及其他賬目Advancesandotheraccounts14140,838,167136,197,907以公平值計量且其變動計入其他全面收益的金融資產Financialassetsatfairvaluethroughothercomprehensiveincome1644,740,12041,654,511以攤餘成本列賬的金融資產Financialassetsatamortisedcost179,814,7769,141,356聯營公司投資Investmentinanassociate93,928,1363,620,597共同控制實體投資Investmentsinjointlycontrolledentities100,19087,691商譽Goodwill811,690811,690無形資產Intangibleassets58,25258,252行產及其他固定資產Premisesandotherfixedassets181,986,5862,040,018投資物業Investmentproperties191,236,9281,236,928即期稅項資產Currentincometaxassets81,570遞延稅項資產Deferredincometaxassets103,811154,354資產合計Totalassets232,385,848230,275,918負債LIABILITIES銀行存款Depositsfrombanks2,662,5823,797,556衍生金融工具Derivativefinancialinstruments13848,164473,273持作買賣用途的負債Tradingliabilities6,289,9615,758,954客戶存款Depositsfromcustomers20176,381,193172,966,849已發行的存款證Certificatesofdepositissued216,139,7366,535,076後償債務Subordinatednotes225,536,3705,449,082其他賬目及預提Otheraccountsandaccruals236,583,0838,200,112即期稅項負債Currentincometaxliabilities322,646594,098遞延稅項負債Deferredincometaxliabilities20,66720,774負債合計Totalliabilities204,784,402203,795,774權益EQUITY沒控制權股東Non-controllinginterests15,26715,285本公司股東應佔權益EquityattributabletotheCompany’sshareholders股本Sharecapital6,894,4386,893,494其他儲備（包括保留盈利）Otherreserves(includingretainedearnings)19,793,15418,672,778股東資金Shareholders’funds2426,687,59225,566,272額外權益性工具Additionalequityinstruments898,587898,587權益合計Totalequity27,601,44626,480,144權益及負債合計Totalequityandliabilities232,385,848230,275,918未經審核之簡明綜合財務狀況表UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION（以港幣千元位列示，除另有註明外）(ExpressedinthousandsofHongKongdollarsunlessotherwisestated)DAHSINGBANKINGGROUPLIMITEDINTERIMREPORT20195本公司股東應佔權益AttributabletotheShareholdersoftheCompany額外權益性沒控制權工具股東股本其他儲備保留盈利AdditionalNon-權益合計ShareOtherRetainedequitycontrollingTotalcapitalreservesearningsinstrumentsinterestsequity2019年1月1日結餘Balanceat1January20196,893,494608,24518,064,533898,58715,28526,480,144初始應用香港財務報告準則第16號之變動ChangesoninitialapplicationofHKFRS16––(9,790)––(9,790)經重列之2019年1月1日結餘Restatedbalanceat1January20196,893,494608,24518,054,743898,58715,28526,470,354期間溢利Profitfortheperiod––1,354,577–(18)1,354,559期間其他全面收益Othercomprehensiveincomefortheperiod–287,833–––287,833根據認股權發行之普通股股份Issueofordinarysharespursuanttoexerciseofshareoptions944(216)–––728以股權支付以股份作為基礎報酬之撥備Provisionforequity-settledshare-basedcompensation–843–––843額外權益性工具之派發款項Distributionpaymentofadditionalequityinstruments––(20,858)––(20,858)2018年末期股息2018finaldividend––(492,013)––(492,013)2019年6月30日結餘Balanceat30June20196,894,438896,70518,896,449898,58715,26727,601,446未經審核之簡明綜合權益變動表UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY截至2019年6月30日止6個月Forthesixmonthsended30June2019（以港幣千元位列示，除另有註明外）(ExpressedinthousandsofHongKongdollarsunlessotherwisestated)大新銀行集團有限公司2019年中期業績報告6本公司股東應佔權益AttributabletotheShareholdersoftheCompany額外權益性沒控制權工具股東股本其他儲備保留盈利AdditionalNon-權益合計ShareOtherRetainedequitycontrollingTotalcapitalreservesearningsinstrumentsinterestsequity2018年1月1日結餘Balanceat1January20186,873,8131,169,70816,921,198898,58715,31825,878,624初始應用香港財務報告準則第9號之變動ChangesoninitialapplicationofHKFRS9–50,626(380,254)––(329,628)初始應用香港財務報告準則第9號於應佔聯營公司之影響ImpactofinitialapplicationofHKFRS9onshareofanassociate–25,446(284,490)––(259,044)經重列之2018年1月1日結餘Restatedbalanceat1January20186,873,8131,245,78016,256,454898,58715,31825,289,952期間溢利Profitfortheperiod––1,346,876–(17)1,346,859期間其他全面虧損Othercomprehensivelossfortheperiod–(346,131)–––(346,131)根據認股權發行之普通股股份Issueofordinarysharespursuanttoexerciseofshareoptions9,846(2,339)–––7,507以股權支付以股份作為基礎報酬之撥備Provisionforequity-settledshare-basedcompensation–391–––391於終止確認時，重新分類以公平值計量且其變動計入其他全面收益的權益性工具之公平值變動淨額Reclassificationofnetchangeinfairvalueofequityinstrumentsatfairvaluethroughothercomprehensiveincomeuponderecognition–14,530(14,530)–––額外權益性工具之派發款項Distributionpaymentofadditionalequityinstruments––(18,182)––(18,182)2017年末期股息2017finaldividend––(435,474)––(435,474)2018年6月30日結餘Balanceat30June20186,883,659912,23117,135,144898,58715,30125,844,922未經審核之簡明綜合權益變動表（續）UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY(Continued)截至2019年6月30日止6個月（續）Forthesixmonthsended30June2019(Continued)（以港幣千元位列示，除另有註明外）(ExpressedinthousandsofHongKongdollarsunlessotherwisestated)DAHSINGBANKINGGROUPLIMITEDINTERIMREPORT20197附註Note20192018經營活動之現金流量Cashflowsfromoperatingactivities經營活動流入╱（所用）現金淨額Netcashfrom/(usedin)operatingactivities281,691,549(5,089,451)投資活動之現金流量Cashflowsfrominvestingactivities購置其他固定資產Purchaseofotherfixedassets(43,642)(61,096)出售其他固定資產所得款項Proceedsfromdisposalofotherfixedassets1312投資活動所用現金淨額Netcashusedininvestingactivities(43,511)(61,094)融資活動之現金流量Cashflowsfromfinancingactivities發行後償債務Issueofsubordinatednotes1,753,426–償還後償債務Repaymentofsubordinatednotes(1,765,339)–發行普通股股份（已扣除發行股份費用）Issueofordinaryshares(netofshareissueexpenses)7287,507額外權益性工具之派發款項Distributionpaymentofadditionalequityinstrument(20,858)(18,182)租賃付款Leasepayments(95,386)–支付已發行後償債務及債務證券之利息Interestpaidonsubordinatednotesanddebtsecuritiesissued(145,996)(146,309)派發普通股股息Dividendpaidonordina……