(股份代号) 大新银行有限公司之控股公司 TheholdingcompanyofDahSingBank,Limited StockCode:2356 2023 中INT期ER业IM绩REP报OR告T 目录 CONTENTS 未经审核之简明综合收益账 未经审核之简明综合全面收益表未经审核之简明综合财务状况表未经审核之简明综合权益变动表 未经审核之简明综合现金流量结算表 未经审核之中期简明财务报表附注财务比率 集团及业务概览 企业管治及其他资料 UnauditedCondensedConsolidatedIncome2 Statement UnauditedCondensedConsolidatedStatementof3 ComprehensiveIncome UnauditedCondensedConsolidatedStatementof4 FinancialPosition UnauditedCondensedConsolidatedStatementof5 ChangesinEquity UnauditedCondensedConsolidatedStatementof7 CashFlows NotestotheUnauditedInterimCondensed8 FinancialStatements FinancialRatios87 CorporateandBusinessOverview88 CorporateGovernanceandOtherInformation92 未经审核之简明综合收益账 UNAUDITEDCONDENSEDCONSOLIDATEDINCOMESTATEMENT 截至6月30日止6个月Forthesixmonthsended30June (以港币千元位列示,除另有注明外)(ExpressedinthousandsofHongKongdollarsunlessotherwisestated) 附注 Note 2023 2022 变动Variance百分比 % 利息收入利息支出净利息收入服务费及佣金收入服务费及佣金支出净服务费及佣金收入净交易收入其他营运收入营运收入营运支出扣除减值亏损前之营运溢利信贷减值亏损扣除若干投资及固定资产之收益及亏损前之营运溢利 出售其他固定资产之净亏损出售以摊余成本列账的金融资产之净收益应占联营公司之业绩联营公司投资之减值亏损视同出售联营公司投资之亏损应占共同控制实体之业绩 除税前溢利税项本公司股东应占溢利每股盈利 基本摊薄 InterestincomeInterestexpenseNetinterestincomeFeeandcommissionincomeFeeandcommissionexpenseNetfeeandcommissionincomeNettradingincomeOtheroperatingincomeOperatingincomeOperatingexpenses OperatingprofitbeforeimpairmentlossesCreditimpairmentlosses OperatingprofitbeforegainsandlossesoncertaininvestmentsandfixedassetsNetlossondisposalofotherfixedassets NetgainondisposaloffinancialassetsatamortisedcostShareofresultsofanassociateImpairmentlossoninvestmentinan associate LossondeemeddisposalofinvestmentinanassociateShareofresultsofjointlycontrolledentities ProfitbeforetaxationTaxationProfitfortheperiodattributabletoShareholdersoftheCompanyEarningspershare BasicDiluted 3344567899 101111 5,287,210 2,696,956 (3,018,165) (676,666) 2,269,045 2,020,290 12.3 474,544 564,004 (96,870) (82,402) 377,674 481,602 (21.6) 6,451 93,456 38,236 31,245 2,691,406 2,626,593 2.5 (1,533,321) (1,390,536) 10.3 1,158,085 1,236,057 (6.3) (156,893) (305,055) (48.6) 1,001,192 931,002 7.5 (1,309) (426) – 24 430,240 453,747 (232,000) (139,000) (6) – 13,784 12,736 1,211,901 1,258,083 (3.7) (99,978) (158,747) 1,111,923 1,099,336 1.1 HK$0.79 HK$0.78 HK$0.75 HK$0.78 未经审核之简明综合全面收益表 UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME 截至6月30日止6个月Forthesixmonthsended30June (以港币千元位列示,除另有注明外)(ExpressedinthousandsofHongKongdollarsunlessotherwisestated) 2023 2022 期间溢利 Profitfortheperiod 1,111,923 1,099,336 期间其他全面亏损 Othercomprehensivelossfortheperiod 可能会重新分类至综合收益账的项目: Itemsthatmaybereclassifiedtotheconsolidated incomestatement: 证券投资 Investmentsinsecurities 以公平值计量且其变动计入其他全面 Netchangeinfairvalueofdebtinstruments 收益的债务工具之公平值变动净额 atfairvaluethroughothercomprehensiveincome 131,494 (595,340) 应占按权益会计法处理的联营公司之 Shareofothercomprehensiveincome/(loss)of 其他全面收益╱(亏损) anassociateaccountedforusingtheequity method 123,295 (63,149) 以公平值计量且其变动计入其他全面 Netchangeinallowanceforexpectedcredit 收益的债务工具之预期信贷亏损准备 lossesofdebtinstrumentsatfairvalue 变动净额 throughothercomprehensiveincome (9,132) (14,457) 有关上述之递延税项 Deferredincometaxrelatedtotheabove (18,619) 91,893 227,038 (581,053) 换算海外机构财务报表的汇兑差异 Exchangedifferencesarisingontranslation ofthefinancialstatementsofforeignentities (314,537) (384,843) 不会重新分类至综合收益账的项目: Itemsthatwillnotbereclassifiedtothe consolidatedincomestatement: 以公平值计量且其变动计入其他全面 Netchangeinfairvalueofequityinstrumentsat 收益的权益性工具之公平值变动净额 fairvaluethroughothercomprehensiveincome 55,581 (42) 有关上述之递延税项 Deferredincometaxrelatedtotheabove (3,402) 12 52,179 (30) 扣除税项后之期间其他全面亏损 Othercomprehensivelossfortheperiod, netoftax (35,320) (965,926) 扣除税项后之期间全面收益总额 Totalcomprehensiveincomefortheperiod, netoftax 1,076,603 133,410 未经审核之简明综合财务状况表 UNAUDITEDCONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION (以港币千元位列示,除另有注明外)(ExpressedinthousandsofHongKongdollarsunlessotherwisestated) 附注 Note 2023年6月30日Asat30Jun2023 2022年12月31日 Asat31Dec2022 资产 ASSETS 现金及在银行的结余 Cashandbalanceswithbanks 16,286,219 17,800,880 在银行1至12个月内到期的存款 Placementswithbanksmaturingbetweenoneand twelvemonths 3,978,059 8,616,565 持作交易用途的证券 Tradingsecurities 12 141,141 562,161 以公平值计量且其变动计入损益的金融资产 Financialassetsatfairvaluethroughprofitorloss 12 9,562 9,303 衍生金融工具 Derivativefinancialinstruments 13 4,290,911 3,901,236 各项贷款及其他账目 Advancesandotheraccounts 14 146,297,202 142,712,617 以公平值计量且其变动计入其他全面收益的 Financialassetsatfairvaluethroughother 金融资产 comprehensiveincome 16 38,077,633 38,617,851 以摊余成本列账的金融资产 Financialassetsatamortisedcost 17 35,309,015 32,926,090 联营公司投资 Investmentinanassociate 9 2,016,390 2,159,290 共同控制实体投资 Investmentsinjointlycontrolledentities 136,856 123,072 商誉 Goodwill 713,451 713,451 无形资产 Intangibleassets 69,715 69,715 行产及其他固定资产 Premisesandotherfixedassets 18 2,685,763 2,808,838 投资物业 Investmentproperties 19 802,691 802,691 递延税项资产 Deferredincometaxassets 192,186 262,273 资产合计 Totalassets 251,006,794 252,086,033 负债 LIABILITIES 银行存款 Depositsfrombanks 1,571,096 4,112,493 衍生金融工具 Derivativefinancialinstruments 13 1,364,766 997,637 持作交易用途的负债 Tradingliabilities 99,609 7