大新金融2023年中期业绩报告

（股份代號 Stock Code : 440) 2023INTERIM REPORT中期業績報告 1目錄CONTENTSDAH SING FINANCIAL HOLDINGS LIMITED INTERIM REPORT 2023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財務比率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 StatementsFinancial RatiosCorporate and Business OverviewCorporate Governance and Other Information2 34578929397 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)2大新金融集團有限公司 2023年中期業績報告經重列變動RestatedVariance附註百分比Note20232022% 利息收入Interest income35,344,2232,702,568利息支出Interest expense3(3,011,711)(674,869) 淨利息收入Net interest income2,332,5122,027,69915.0服務費及佣金收入Fee and commission income4472,779564,056服務費及佣金支出Fee and commission expense4(103,812)(88,862) 淨服務費及佣金收入Net fee and commission income368,967475,194(22.4)保險收入Insurance revenue441,106409,533保險服務費用Insurance service expense(263,896)(230,854)持有再保險合約淨支出Net expense from reinsurance contracts held(125,732)(128,679) 保險服務業績Insurance service result551,47850,0003.0淨交易收入Net trading income64,76290,528淨保險財務（支出）╱收入Net insurance finance (expense)/income5(7,866)4,932其他營運收入Other operating income783,15096,821 營運收入總額Total operating income2,833,0032,745,1743.2營運支出Operating expenses8(1,576,116)(1,460,165)7.9 扣除減值虧損前之營運溢利Operating profit before impairment losses1,256,8871,285,009(2.2)信貸減值虧損Credit impairment losses9(158,386)(305,600)(48.2) 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 assets1,098,501979,40912.2出售其他固定資產之淨虧損Net loss on disposal of other fixed assets(1,311)(426)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 cost–24應佔聯營公司之業績Share of results of an associate10430,240453,747聯營公司投資之減值虧損Impairment loss on investment in an associate10(232,000)(139,000)視同出售聯營公司投資之虧損Loss on deemed disposal of investment in an associate(6)–應佔共同控制實體之業績Share of results of jointly controlled entities13,78412,736 除稅前溢利Profit before taxation1,309,2081,306,4900.2稅項Taxation11(102,363)(182,336) 期間溢利Profit for the period1,206,8451,124,1547.4 分配如下：Attributable to:本公司股東Shareholders of the Company921,862842,3979.4沒控制權股東應佔溢利Non-controlling interests284,983281,757 期間溢利Profit for the period1,206,8451,124,1547.4 每股盈利Earnings per share基本Basic12HK$2.89HK$2.64攤薄Diluted12HK$2.74HK$2.64 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)3DAH SING FINANCIAL HOLDINGS LIMITED INTERIM REPORT 2023經重列Restated20232022 期間溢利Profit for the period1,206,8451,124,154 期間其他全面收益╱（虧損）Other comprehensive income/(loss) 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 income131,494(595,530)應佔按權益會計法處理的聯營公司之 其他全面收益╱（虧損）Share of other comprehensive income/(loss) of an associate accounted for using the equity method123,295(63,149)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(9,132)(14,473)有關上述之遞延稅項Deferred income tax related to the above(18,619)91,927 227,038(581,225) 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(314,538)(384,842) 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 income381,873(811,004)有關上述之遞延稅項Deferred income tax related to the above(43,585)97,115 338,288(713,889) 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 tax250,788(1,679,956) 扣除稅項後之期間全面收益╱（虧損）總額Total comprehensive income/(loss) for the period, net of tax1,457,633(555,802) 分配如下：Attributable to:沒控制權股東Non-controlling interests275,93034,194本公司股東Shareholders of the Company1,181,703(589,996) 扣除稅項後之期間全面收益總額╱（虧損）Total comprehensive income/(loss) for the period, net of tax1,457,633(555,802) 未經審核之簡明綜合ৌਕًر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)4大新金融集團有限公司 2023年中期業績報告經重列Restated2023年6月30日2022年12月31日附註NoteAs at30 Jun 2023As at31 Dec 2022 資產ASSETS現金及在銀行的結餘Cash and balances with banks16,936,57418,689,646在銀行1至12個月內到期的存款Placements with banks matur