大新金融2022年中期业绩报告

二零二二年中期業績報告 Interim Report 2022DSFH2022Interim Report中期業績報告DSFHDah Sing Financial Holdings Limited 大新金融集團有限公司 About Dah Sing Bank:Dah Sing Bank, Limited is an indirect subsidiary of Dah Sing Financial Holdings Limited. Founded in Hong Kong 75 years ago, Dah Sing Bank has been providing quality banking products and services to its customers with a vision to be “The Local Bank with a Personal Touch”. Over the years, the Bank has been rigorous in delivering on its brand tagline to grow with its customers in Hong Kong, the Greater Bay Area and beyond – “Together We Progress and Prosper”.有關大新銀行：大新銀行有限公司為大新金融集團有限公司之間接附屬公司。大新銀行植根香港 75 年，一直憑著「以人為本」的精神為客戶提供優質銀行產品及服務，並不斷推動 「同步 更進步」的品牌理念，與香港、大灣區至更廣泛地區的客戶共同成長。 1DAH SING FINANCIAL HOLDINGS LIMITED INTERIM REPORT 2022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 8389 大新金融集團有限公司 2022年中期業績報告2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)變動Variance附註百分比Note20222021% 利息收入Interest income32,702,5682,605,621利息支出Interest expense3(674,869)(637,412) 淨利息收入Net interest income2,027,6991,968,2093.0服務費及佣金收入Fee and commission income4564,056735,705服務費及佣金支出Fee and commission expense4(88,862)(100,131) 淨服務費及佣金收入Net fee and commission income475,194635,574(25.2)淨買賣收入Net trading income590,52892,661淨保費及其他收入Net insurance premium and other income225,708248,178其他營運收入Other operating income696,858103,467 營運收入Operating income2,915,9873,048,089(4.3)保險索償及支出淨額Net insurance claims and expenses(149,774)(169,107) 扣除保險索償之營運收入Total operating income net of insurance claims2,766,2132,878,982(3.9)營運支出Operating expenses7(1,490,584)(1,544,063)(3.5) 扣除減值虧損前之營運溢利Operating profit before impairment losses1,275,6291,334,919(4.4)信貸減值虧損Credit impairment losses8(305,638)(116,789)161.7 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 assets969,9911,218,130(20.4)出售其他固定資產之淨虧損Net loss on disposal of other fixed assets(426)(6,895)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 income–3,875出售以攤餘成本列賬的金融資產 之淨收益Net gain on disposal of financial assets at amortised cost24–應佔聯營公司之業績Share of results of an associate9453,747433,054聯營公司投資之減值虧損Impairment loss on investment in an associate9(139,000)(251,000)視同出售聯營公司投資之虧損Loss on deemed disposal of investment in an associate–(31,202)應佔共同控制實體之業績Share of results of jointly controlled entities12,73616,835 除稅前溢利Profit before taxation1,297,0721,382,797(6.2)稅項Taxation10(182,336)(215,883) 期間溢利Profit for the period1,114,7361,166,914(4.5) 分配如下：Attributable to:本公司股東Shareholders of the Company832,979881,224(5.5)沒控制權股東應佔溢利Non-controlling interests281,757285,690 期間溢利Profit for the period1,114,7361,166,914(4.5) 每股盈利Earnings per share基本及攤薄Basic and diluted11HK$2.61HK$2.76 3DAH SING FINANCIAL HOLDINGS LIMITED INTERIM REPORT 2022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)20222021 期間溢利Profit for the period1,114,7361,166,914 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 income(595,530)179,040應佔按權益會計法處理的聯營公司之 其他全面收益Share of other comprehensive income of an associate accounted for using the equity method(63,149)(63,153)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 income(14,473)3,090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)有關上述之遞延稅項Deferred income tax related to the above91,927(29,196) (581,225)85,906 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(384,842)(146,673) 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 income(811,004)481,111有關上