大新金融2021年中期业绩报告

DSFHand Prosper2021Interim Report中期業績報告TogetherWe Progress同步 更進步二零二一年中期業績報告 Interim Report 2021Dah Sing Financial Holdings Limited 大新金融集團有限公司 大新金融集團有限公司 2021年中期業績報告1目錄CONTENTS未經審核之簡明綜合收益賬未經審核之簡明綜合全面收益表 未經審核之簡明綜合財務狀況表 未經審核之簡明綜合權益變動表 未經審核之簡明綜合現金流量結算表 未經審核之中期簡明財務報表附註 集團及業務概覽企業管治及其他資料Unaudited Condensed Consolidated Income StatementUnaudited Condensed Consolidated Statement of Comprehensive IncomeUnaudited Condensed Consolidated Statement of Financial PositionUnaudited Condensed Consolidated Statement of Changes in EquityUnaudited Condensed Consolidated Statement of Cash FlowsNotes to the Unaudited Interim Condensed Financial StatementsCorporate and Business OverviewCorporate Governance and Other Information23 4 5 7 8 8490 未經審核之簡明綜合收益賬UNAUDITED CONDENSED CONSOLIDATED INCOME STATEMENT截至6月30日止6個月 For the six months ended 30 June（以港幣千元位列示，除另有註明外） (Expressed in thousands of Hong Kong dollars unless otherwise stated)DAH SING FINANCIAL HOLDINGS LIMITED INTERIM REPORT 20212變動Variance附註百分比Note20212020% 利息收入Interest income32,605,6213,447,007利息支出Interest expense3(637,412)(1,574,487) 淨利息收入Net interest income1,968,2091,872,5205.1服務費及佣金收入Fee and commission income4735,705675,271服務費及佣金支出Fee and commission expense4(100,131)(103,639) 淨服務費及佣金收入Net fee and commission income635,574571,63211.2淨買賣收入Net trading income592,661131,786淨保費及其他收入Net insurance premium and other income248,178240,760其他營運收入Other operating income6103,46791,271 營運收入Operating income3,048,0892,907,9694.8保險索償及支出淨額Net insurance claims and expenses(169,107)(156,875) 扣除保險索償之營運收入Total operating income net of insurance claims2,878,9822,751,0944.6營運支出Operating expenses7(1,544,063)(1,469,948)5.0 扣除減值虧損前之營運溢利Operating profit before impairment losses1,334,9191,281,1464.2信貸減值虧損Credit impairment losses8(116,789)(365,245)(68.0) 扣除若干投資及固定資產之 收益及虧損前之營運溢利Operating profit before gains and losses on certain investments and fixed assets1,218,130915,90133.0出售其他固定資產之淨虧損Net loss on disposal of other fixed assets(6,895)(2,867)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 淨收益Net gain on disposal of financial assets at fair value through other comprehensive income3,87511,594應佔聯營公司之業績Share of results of an associate433,054411,759聯營公司投資之減值虧損Impairment loss on investment in an associate9(251,000)(200,000)視同出售聯營公司投資之虧損Loss on deemed disposal of investment in an associate10(31,202)–應佔共同控制實體之業績Share of results of jointly controlled entities16,83513,580 除稅前溢利Profit before taxation1,382,7971,149,96720.2稅項Taxation11(215,883)(161,699) 期間溢利Profit for the period1,166,914988,26818.1 分配如下：Attributable to:本公司股東Shareholders of the Company881,224744,76818.3沒控制權股東應佔溢利Non-controlling interests285,690243,500 期間溢利Profit for the period1,166,914988,26818.1 每股盈利Earnings per share基本及攤薄Basic and diluted12HK$2.76HK$2.33 未經審核之簡明綜合全面收益表UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME截至6月30日止6個月 For the six months ended 30 June（以港幣千元位列示，除另有註明外） (Expressed in thousands of Hong Kong dollars unless otherwise stated)大新金融集團有限公司 2021年中期業績報告320212020 期間溢利Profit for the period1,166,914988,268 期間其他全面收益Other comprehensive income for the period可能會重新分類至綜合收益賬的項目：Items that may be reclassified to the consolidated income statement:證券投資Investments in securities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Net change in fair value of debt instruments at fair value through other comprehensive income115,887(540,090)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Net change in allowance for expected credit losses of debt instruments at fair value through other comprehensive income3,0904,422淨收益變現及轉移至收益賬：Net gain realised and transferred to income statement upon:－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– Disposal of debt instruments at fair value through other comprehensive income(3,875)(11,594)有關上述之遞延稅項Deferred income tax related to the above(29,196)88,816 85,906(458,446) 換算海外機構財務報表的匯兌差異Exchange differences arising on translation of the financial statements of foreign entities(146,673)(128,579) 不會重新分類至綜合收益賬的項目：Items that will not be reclassified to the consolidated income statement: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Net change in fair value of equity instruments at fair value through other comprehensive income481,111(21,506)有關上述之遞延稅項Deferred income tax related to the above(35,154)12,878 445,957(8,628) 扣除稅項後之期間其他全面收益╱（虧損）Other comprehensive income/(loss) for the period, net of tax385,190(595,653) 扣除稅項後之期間全面收益總額Total comprehensive income for the period, net of tax1,552,104392,615 分配如下：Attributable to:沒控制權股東Non-controlling interests272,42894,348本公司股東Shareholders of the Company1,279,676298,267 扣除稅項後之期間全面收益總額Total comprehensive income for the period, net of tax1,552,104392,615 未經審核之簡明綜合財務狀況表UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION（以港幣千元位列示，除另有註明外） (Expressed in thousands of Hong Kong dollars unless otherwise stated)DAH SING FINANCIAL HOLDINGS LIMITED INTERIM REPORT 202142021年6月30日2020年12月31日附註NoteAs at30 Jun 2021As at31 Dec 2020 資產ASSETS現金及在銀行的結餘Cash and balances with banks16,206,14916,119,500在銀行1至12個月內到期的存款Placeme