大新金融2023年中期业绩报告

（股份代号StockCode:440) 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 FinancialRatios92 CorporateandBusinessOverview93 CorporateGovernanceandOtherInformation97 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 经重列变动RestatedVariance百分比2022% 利息收入Interestincome3利息支出Interestexpense3 净利息收入Netinterestincome服务费及佣金收入Feeandcommissionincome4服务费及佣金支出Feeandcommissionexpense4净服务费及佣金收入Netfeeandcommissionincome保险收入Insurancerevenue保险服务费用Insuranceserviceexpense持有再保险合约净支出Netexpensefromreinsurance contractsheld 保险服务业绩Insuranceserviceresult5净交易收入Nettradingincome6净保险财务（支出）╱收入Netinsurancefinance(expense)/ income5 其他营运收入Otheroperatingincome7营运收入总额Totaloperatingincome营运支出Operatingexpenses8扣除减值亏损前之营运溢利Operatingprofitbeforeimpairmentlosses信贷减值亏损Creditimpairmentlosses9扣除若干投资及固定资产之Operatingprofitbeforegainsand收益及亏损前之营运溢利lossesoncertaininvestmentsand fixedassets 出售其他固定资产之净亏损Netlossondisposalofotherfixed assets 出售以摊余成本列账的金融资产Netgainondisposaloffinancial 之净收益assetsatamortisedcost 应占联营公司之业绩Shareofresultsofanassociate10联营公司投资之减值亏损Impairmentlossoninvestmentinan associate10 视同出售联营公司投资之亏损Lossondeemeddisposalofinvestmentinanassociate应占共同控制实体之业绩Shareofresultsofjointlycontrolled entities除税前溢利Profitbeforetaxation税项Taxation11期间溢利Profitfortheperiod分配如下：Attributableto: 本公司股东ShareholdersoftheCompany没控制权股东应占溢利Non-controllinginterests 期间溢利Profitfortheperiod每股盈利Earningspershare 基本Basic12摊薄Diluted12 5,344,223 (3,011,711) 2,332,512 472,779 (103,812) 368,967 441,106 (263,896) (125,732)51,4784,762 (7,866) 83,150 2,833,003 (1,576,116) 1,256,887 (158,386) 1,098,501(1,311) –430,240 (232,000)(6)13,784 1,309,208 (102,363) 1,206,845 921,862284,983 1,206,845HK$2.89HK$2.74 2,702,568 (674,869) 2,027,69915.0 564,056 (88,862) 475,194(22.4) 409,533 (230,854) (128,679)50,0003.090,528 4,932 96,821 2,745,1743.2 (1,460,165)7.9 1,285,009(2.2) (305,600)(48.2) 979,40912.2(426)24453,747(139,000) –12,736 1,306,4900.2 (182,336) 1,124,1547.4 842,3979.4281,757 1,124,1547.4 HK$2.64HK$2.64 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 经重列 Restated2022 期间溢利 Profitfortheperiod 1,206,845 1,124,154 期间其他全面收益╱（亏损） Othercomprehensiveincome/(loss)forthe period 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 (595,530) 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) (14,473) 有关上述之递延税项 Deferredincometaxrelatedtotheabove (18,619) 91,927 227,038 (581,225) 换算海外机构财务报表的汇兑差异 Exchangedifferencesarisingontranslation ofthefinancialstatementsofforeignentities (314,538) (384,842) 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 381,873 (811,004) 有关上述之递延税项 Deferredincometaxrelatedtotheabove (43,585) 97,115 338,288 (713,889) 扣除税项后之期间其他全面收益╱（亏损） Othercomprehensiveincome/(loss)fortheperiod, netoftax 250,788 (1,679,956) 扣除税项后之期间全面收益╱（亏损）总额 Totalcomprehensiveincome/(loss)forthe period,netoftax 1,457,633 (555,802) 分配如下： Attributableto: 没控制权股东 Non-controllinginterests 275,930 34,194 本公司股东 ShareholdersoftheCompany 1,181,703 (589,996) 扣除税项后之期间全面收益总额╱（亏损） Totalcomprehensiveincome/(loss)forthe period,netoftax 1,457,633 (555,802) 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 经重列Restated2022年 12月31日Asat31Dec2022 资产 ASSETS 现金及在银行的结余 Cashandbalanceswithbanks 16,936,574 18,689,646 在银行1至12个月内到期的存款 Placementswithbanksmaturingbetweenoneand twelvemonths 5,643,069 10,143,916 持作交易用途的证券 Tradingsecurities 13 141,141 562,161 以公平值计量且其变动计入损益的金融资产 Financialassetsatfairvaluethroughprofitorloss 13 843,353 622,068 衍生金融工具 Derivativefinancialinstruments 14 4,290,911 3,901,236 各项贷款及其他账目 Advancesandotheraccounts 15 146,832,363 143,143,190 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